Export policy amendment permits regulated onion exports through Chennai with certification and DGFT registration required.
The amendment authorises export of Bangalore Rose Onions and Krishnapuram Onions up to a capped quantity for each variety, permitted only through Chennai port and to be completed within the prescribed period. Exporters must obtain a certificate from the designated state horticulture authority certifying item and quantity, register that certificate with the specified DGFT office which will monitor total quantities and issue registration certificates, and present both the horticulture certificate and DGFT registration to Customs at Chennai for clearance.

Provisional countervailing duty on flat rolled stainless steel imports from specified Indonesian producers with exclusions and a four month levy.
Provisional countervailing duty is imposed on imports of flat rolled products of stainless steel from Indonesia after a preliminary finding of subsidised exports causing material injury; the notification sets producer specific duty rates as percentages of CIF value, prescribes product exclusions (including razor blade steel, coin blanks, thickness and width exceptions subject to anti circumvention), requires calculation in Indian currency using prescribed exchange rates, and limits the levy to a four month provisional period.

Debenture trustee duties: enforce security creation, monitor receivables, perform due diligence before charges, enable inter creditor agreements.
Trust deeds must include statutory content per the Companies Act and Form SH.12 and be divided into Part A (statutory/standard information) and Part B (issue specific details). Debenture trustees must ensure implementation of conditions for creation of security, maintenance of debenture redemption reserve and recovery expense fund, perform quarterly due diligence and monitor asset cover for receivables secured listed debt, obtain half yearly statutory auditor certificates, treat breaches of covenants as reporting triggers, and conduct independent due diligence before creating charges or obtaining existing charge holder consent; trustees may enter RBI framework inter creditor agreements with holder approval.

Asset cover obligation: listed non-convertible debt requires maintenance and half-yearly auditor certificate, with limited government-guarantee exception.
Regulation 54 requires listed entities to maintain hundred percent asset cover or asset cover as per the offer document/Information Memorandum and/or Debenture Trust Deed at all times for listed non-convertible debt securities. Regulation 56 adds disclosure of all covenants of the issue and mandates a half-yearly statutory auditor's certificate confirming maintenance of the required asset cover and compliance with covenants alongside half-yearly financial results, except where bonds are secured by a Government guarantee. Schedule III requires disclosure of initiation and final reports of forensic audits to stock exchanges.

Limited purpose clearing corporation rules govern clearing of repo transactions and impose shareholding, fund, and governance constraints.
The regulations establish a regulatory framework for recognised limited purpose clearing corporation entities to clear and settle repo and reverse repo transactions in debt securities, define key terms, allow compliance via outsourcing with recognised clearing corporations under Board conditions, prescribe shareholding limits and foreign investment caps with a five-year founder lock-in, require contributions and replenishment obligations to the Settlement Guarantee Fund, restrict profit distribution for five years directing profits to the Fund, limit activities without Board approval, and mandate an arbitration mechanism for dispute settlement.

Private placement definition revised to align with Companies Act, 2013 and tighten trustee, security, and disclosure obligations.
Regulations amend the Issue and Listing of Debt Securities rules to align with the Companies Act, 2013, revise the private placement definition to reflect section 42, update statutory cross-references, shorten a specified notice period, and strengthen debenture trustee and trust deed requirements. Issuers must undertake in the Information Memorandum that charged assets are free of encumbrances or that prior creditor consent for second or pari-passu charges is obtained. Trust deeds must follow section 71 and Form SH.12 and be split into Part A (statutory) and Part B (issue-specific). Issuers must create a recovery expense fund and expanded disclosure columns in schedules detail security, covenants, events of default and risk factors.

Scope of input tax credit expanded to include preceding financial years and exports eligibility under GST law.
The amendment replaces "a financial year" with any preceding financial year from 2017-18 onwards, and inserts or for exports after the reference to supplies to a registered person, thereby extending eligibility to claim input tax credits to specified prior financial years and explicitly including export transactions within the notification's coverage.

GST compliance and transitional credit rules are revised, with force majeure extensions and strengthened liability for tax evasion.
Delhi GST provisions revise composition-scheme references, registration cancellation and revocation, tax invoice treatment, and tax deduction at source certificates. Penalty and offence provisions extend liability to persons who cause specified transactions or retain their benefits, including fraudulent input tax credit claims. Transitional input tax credit claims are expressly subject to prescribed time limits and procedures with retrospective effect. Time limits may be extended for force majeure, and specified retrospective Schedule II and special state tax treatments are introduced without refund of tax already collected.

Invoice Reference Number requirement: taxpayers must obtain IRN by uploading specified particulars on the GST portal within prescribed time.
Registered persons who prepared tax invoices otherwise than as prescribed must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within the prescribed period from the date of invoice; failure to obtain the IRN within that period means the document will not be treated as an invoice.

Extension of filing deadline: FORM GSTR-4 for financial year 2019-20 now due on 31 October 2020.
The notification amends an earlier Government of Himachal Pradesh notification to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 by substituting the earlier deadline with 31st October, 2020 in the third paragraph, first proviso; issued under the powers of section 148 of the Himachal Pradesh GST Act and notified by the Principal Secretary (E&T).

Extension of notification deadline to 31st October under section 148 amends the prior July deadline for State GST.
Amendment substitutes the figures, letters and words "15th day of July, 2020" with "31st day of October, 2020" in the third paragraph's first proviso of Notification No. 21/2019-State Tax, under the Governor's power conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017.

Appointment of Common Adjudicating Authority consolidates adjudication of specified customs show cause notices and seizure matters.
Appointment of a Common Adjudicating Authority consolidates adjudication of specified show cause notices and seizure matters: the Principal Director General, Revenue Intelligence designates an officer to exercise powers and discharge duties of the listed erstwhile adjudicating authorities in respect of the named noticee and enumerated show cause notices.

Customs notification amendment substitutes specified table entries in an existing customs notification for serial number four.
The Principal Director General, Revenue Intelligence amends the Table of a prior customs notification by substituting the existing entries at serial number four in column three (the cited DRI file reference and corrigendum) and in column six (the named adjudicating commissioner) with new entries, thereby modifying the specified table cells while leaving other entries intact.

Common Adjudicating Authority appointment under Customs Act designates officers to adjudicate specified show-cause notices for listed entities.
Principal Director General, Revenue Intelligence appoints specified officers to act as Common Adjudicating Authorities to exercise the powers and discharge duties of the adjudicating authorities named in the Table for adjudication of the listed show-cause notices against the identified noticees, with recorded substitutions where applicable.

Adjudicating authority assignment revised: multiple customs adjudicators designated for M/s VOS Technologies and co-noticees to process SCNs.
Substitution of the table entry for serial number 9 assigns show-cause notice references issued against M/s VOS Technologies (India) Pvt. Ltd. and fourteen co-noticees to a specified roster of customs adjudicating authorities, including multiple Principal Commissioners of Customs across import, port and preventive commissionerates and an Additional Director General (Adjudication), effecting reassignment of adjudication responsibility under the delegated customs regulatory powers.

EVC verification for company GST returns allowed permitting electronic filing of GSTR-3B and GSTR-1 within specified period.
The amendment to Rule 26 permits persons registered under the Companies Act, 2013 to furnish returns in Form GSTR-3B verified through electronic verification code (EVC) and to furnish details of outward supplies in Form GSTR-1 verified through EVC, each for specified transitional periods, with the amendment effective from the commencement of the Sixth Amendment Rules, 2020.

Nil GST return by SMS enabled under amended state GST rules, with a commencement date appointed by notification.
The notification appoints the date from which the state rule amending procedures to permit nil returns by SMS in FORM GSTR-3B shall come into force, invoking the Himachal Pradesh GST Act and the fifth amendment to the state GST rules and recording the Governor's commencement order.

QR code with embedded IRN enables electronic production for verification in lieu of physical tax invoices.
The amendment requires a Quick Response code embedding the Invoice Reference Number (IRN) for invoices issued in the prescribed electronic manner and authorises the Commissioner, on Council recommendation, to notify exemptions from that invoicing requirement for specified persons or classes under conditions. It further substitutes the verification provision to permit production of the QR code with embedded IRN electronically to the proper officer in lieu of the physical tax invoice.

Amendment to rule 46 proviso broadens retrospective assessment scope to prior years and delays implementation to December.
Amendment to the sixth proviso to rule 46 of the Odisha GST Rules substitutes "a financial year" with wording permitting applicability to any preceding financial year from 2017-18 onwards, and replaces the earlier commencement day in the second paragraph with a later day in December; the notification is deemed to have come into force from the 30th September, 2020.

Scope of financial years expanded and exports included, widening the notification's GST coverage and retrospective application.
The notification amends the prior Odisha GST notification by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and by inserting "or for exports" after references to supplies of goods or services to a registered person; the amendment is issued under the Odisha GST Rules on GST Council recommendation and is deemed effective from 30th September, 2020.