Rebate of State Levies scrip issuance enabled under foreign trade policy, DGFT authorised to implement scrip mode and prescribe procedure.
A new sub para (d) is inserted in para 4.01 of the Foreign Trade Policy authorising implementation of the Scheme for Rebate of State Levies (RoSL) in scrip mode; DGFT is empowered to issue duty credit scrips pursuant to the Ministry of Textiles notification referenced, and the specific procedure for issuance and administration of those scrips will be laid down separately.

Export liberalization of specified PPE masks changes their classification to free, permitting unrestricted export subject to policy framework.
The notification amends the ITC (HS) Export Policy Schedule so that specified PPEs, including N95/FFP2 masks or equivalents exported as kit components or individual items, are reclassified from Restricted to Free, making all types of such masks freely exportable; the amendment modifies Notification No. 29 dated 25.08.2020 under powers conferred by Section 3 of the Foreign Trade (Development & Regulation) Act, 1992 and relevant Foreign Trade Policy provisions.

Monetary Policy Committee under section 45ZB constituted; members appointed and external members given four-year terms.
Constitution of a Monetary Policy Committee under the Reserve Bank of India Act comprising ex officio Reserve Bank members-the Governor (Chairperson), the Deputy Governor responsible for monetary policy, and a Central Board nominated officer-and three appointed external members (Prof. Ashima Goyal, Prof. Jayanth R. Varma, Dr. Shashanka Bhide), with the appointed members to hold office for four years or until further orders.

Common Adjudicating Authority appointment reallocates adjudication powers for specified show cause notices under the Customs Act.
Pursuant to notifications under the Customs (N.T.) framework and clause (a) of section 152 of the Customs Act, the Principal Director General, Revenue Intelligence appoints specified officers to act as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating officers for adjudication of identified show cause notices, as set out in the accompanying table.

Customs notification amendment substitutes table entries, updating file references and designated proper officers for enforcement.
The Principal Director General, Revenue Intelligence amends Notification No. 43/2020 Customs (N.T./CAA/DRI) by substituting the Table entries against serial entries four and five, replacing the cited file references and the designation "Joint/Additional Commissioner of Customs (Chennai II), Custom House, Chennai" with new entries respectively, pursuant to the delegated authority under the Customs framework.

Extension of RoSCTL scheme validity: renewed until 31 March 2021 or until merger with RoDTEP.
The notification amends Notification No.13/2020-Customs by substituting the original expiry date with a new expiry of 31st March, 2021 or until such date the RoSCTL scheme is merged with the RoDTEP scheme, whichever is earlier, thereby extending the operative validity of the RoSCTL scheme.

Late fee waiver for belated GSTR-4 returns extends to capped and full relief for nil-tax returns.
Late fee relief was provided for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 by the due date, where the return was furnished between 22 September 2020 and 31 October 2020. The waiver applied to late fee payable under section 47 of the Uttar Pradesh Goods and Services Tax Act, 2017, with late fee waived to the extent it exceeded two hundred and fifty rupees. Full waiver was available where the total amount of central tax payable in the return was nil.

Late fee waiver for delayed GSTR-10 filing applies when the return is furnished within the specified filing window.
Late fee payable for failure to furnish FORM GSTR-10 by the due date is waived to the extent it exceeds two hundred and fifty rupees for registered persons who file the return within the specified period from 22 September 2020 to 31 December 2020. The waiver is confined to the excess amount above the stated limit and applies only where the delayed return is furnished during the prescribed window.

Appointment of common adjudicating authority: DRI Additional Director General vested with central excise adjudication powers for a specific SCN.
The notification appoints the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai as a common adjudicating authority and vests that officer with the powers of specified Central Excise Officers to adjudicate the show cause notice referenced by file number issued to M/s Torrent Pharmaceuticals Limited and others, pursuant to the rule in the Central Excise Rules, 2017.

Amendment to GST notification extends retrospective period and explicitly includes exports within the notification's scope.
The notification amends a prior GST notification to substitute "a financial year" with "any preceding financial year from 2017-18 onwards", allowing application to earlier fiscal periods, and to insert "or for exports" after references to supplies "to a registered person", thereby extending the notification's applicability to export transactions.

Invoice Reference Number requirement: noncompliant e invoices must secure IRN via prescribed filing or lose invoice status.
Registered persons who prepared tax invoices otherwise than under sub rule (4) of rule 48 must, during 1-31 October 2020, obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal; failure to obtain the IRN within thirty days from the invoice date will result in the document not being treated as an invoice.

Notification amendment for state GST substitutes operative dates and applies the change retrospectively to the original notice.
Amendment replaces two specific dates in the first paragraph of an earlier Puducherry Commercial Taxes Secretariat GST notification with later dates, confined to textual substitution, and declares the amendment to be deemed retrospective so that the notification is treated as having come into force from an earlier specified date.

Import quota for urad established; allocation procedure to follow, with exemptions for bilateral agreements and government commitments.
Notification establishes an import quota of 1.5 lakh metric tonnes for Urad (Vigna mungo) under specified HS codes for imports permitted until 31 March 2021; allocation procedure will be notified separately and the restriction excludes Government commitments under bilateral or regional agreements or memoranda of understanding.

Corrigendum corrects GST notification terminology, replacing Quick Reference with Quick Response in the Gazette publication.
Corrigendum to Notification No. 72/2020 Central Tax substitutes the phrase "Quick Reference" with "Quick Response" at two specified locations in the published Gazette entry (page 2, line 26 and page 2, line 33), amending the published text for accuracy.

Addition of Central Economic Intelligence Bureau: notification amends designated agencies list under PMLA enabling CEIB inclusion.
The Central Government amends the existing Gazette notification under the Prevention of Money Laundering Act by inserting Central Economic Intelligence Bureau as a new serial entry immediately after the existing ninth entry; the operative insertion reads: "(10) Central Economic Intelligence Bureau."

Late fee waiver for delayed FORM GSTR-10 returns permits waiver of excess penalty when returns filed within specified window.
The notification waives the amount of late fee payable under the Puducherry GST law that is in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified relief period; the waiver applies to returns filed between 22nd September 2020 and 31st December 2020 and the notification is deemed to have come into force on 21st September 2020.

Late fee waiver for delayed GSTR-4 returns: excess fees waived and full waiver where state tax payable is nil.
The amendment inserts a proviso granting a conditional late fee waiver for FORM GSTR-4: late fee exceeding two hundred and fifty rupees is waived, and a full waiver applies where the return shows nil State tax, for registered persons who failed to file GSTR-4 for the quarters July 2017-March 2019 by the due date but file between 22 September 2020 and 31 October 2020; the notification is deemed effective from 21 September 2020.

Extension of time-limits for compliance for goods sent on approval, temporarily extending statutory deadline for completion.
A proviso extends prescribed time limits for completion or compliance of any action related to goods sent or taken out of India on approval for sale or return, where such time limits fell within the period from 20 March 2020 to 30 October 2020 and were not met; such time limits shall stand extended up to 31 October 2020.

Extension of refund order time limit: deadlines in the COVID period extended to later of reply plus fifteen days or June 30.
The notification extends the time limit for issuance of orders rejecting refund claims, where the original deadline falls between 20 March 2020 and 29 June 2020, to the later of fifteen days after receipt of the registered person's reply to the notice or 30 June 2020; the measure is effective from 20 March 2020.

Year substitution amendment: two notification entries amended to 2021, altering applicability from October.
Amendment substitutes the year "2020" with "2021" in the Table entries at serial numbers 19A and 19B of Notification No. II(2)/CTR/532(d-15)/2017, and the amendment takes effect from the first day of October, 2020.