Interest on delayed GST returns: staggered nil interest grace periods, then standard interest rate applies for specified months.
The amendment substitutes the first proviso to prescribe interest on delayed payment for persons filing FORM GSTR-3B: taxpayers with turnover above rupees 5 Crores receive a short nil interest grace period from the due date and nine per cent per annum thereafter for February-April 2020; taxpayers with turnover up to rupees 5 Crores receive staggered nil interest grace periods for February-July 2020, each with its own cut off date, after which nine per cent per annum applies.

Extension of time limits for compliance under Section 171 - deadlines during pandemic period extended to a single later date.
The Government amends a prior notification to provide that any time limit for completion or compliance of an action under the Tripura State GST Act which fell between 20 March 2020 and 29 November 2020, and where the action was not completed within that time, is extended until 30 November 2020 by insertion of a proviso in the earlier notification.

Export tax refund conditions tightened for unutilised input credit and integrated tax claims under revised GST rules.
The Uttar Pradesh Goods and Services Tax (Forty fourth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 9 October 2018. Rule 89(4B) is substituted to regulate refund of unutilised input tax credit on zero-rated supplies without payment of tax where specified exemption or customs notifications have been availed. Rule 96(10) is also substituted to condition refunds of integrated tax paid on exports of goods or services on non-availment of specified exemption benefits, subject to limited exceptions for capital goods under the Export Promotion Capital Goods Scheme.

Time limit extension under section 31(7) OGST Act extends compliance for goods sent on approval for sale or return.
Where a time limit specified, prescribed, or notified under sub section (7) of section 31 of the Odisha Goods and Services Tax Act, 2017 for actions in respect of goods sent or taken out of India on approval for sale or return falls between 20 March 2020 and 30 October 2020, the time for completion or compliance of such action is extended up to 31 October 2020 by insertion of a further proviso in the relevant state finance department notification.

Late fee waiver for delayed GSTR-4 returns: excess waived and full waiver where state tax payable is nil for eligible filings.
Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 if the returns are furnished within the prescribed period; late fee in excess of two hundred and fifty rupees shall be waived, and where the total State tax payable in the return is nil the late fee shall be fully waived.

Late fee waiver for delayed FORM GSTR-10 returns filed within the prescribed window, capping payable fees above the statutory floor.
The State Government waives the portion of late fee under section 47 exceeding two hundred and fifty rupees for registered persons who fail to file FORM GSTR-10 by the due date but furnish the return within the specified remedial filing window, pursuant to powers under the Goods and Services Tax Act and on recommendation of the GST Council.

Rights issue disclosure framework tightened and eligibility, threshold and application procedures amended to streamline investor protections.
Amendments to the Issue of Capital and Disclosure Requirements revise rights-issue regulation by raising specified monetary thresholds, redefining persons covered by certain disclosures, and narrowing the meaning of finance for a specific project to capital expenditures only. The Schedule governing letters of offer is restructured into two disclosure tracks with detailed mandatory content for letters and abridged letters of offer, including expanded risk-factor, financial, project, utilisation, audit qualification and wilful-defaulter disclosures. Procedural changes permit plain-paper applications under specified conditions, require SCSBs to accept complete plain-paper applications, clarify ASBA timing for credit and refunds, and strengthen issuer undertakings on segregation, deployment and reporting of issue proceeds.

Deadline extension for board meeting rule prolongs the compliance date under Companies (Meetings of Board and its Powers) Rules.
The Companies (Meetings of Board and its Powers) Third Amendment Rules, 2020 substitute the date specified in rule 4(2) of the 2014 Rules with a later date, made under the Central Government's rulemaking authority derived from the Companies Act, and provide that the amendment shall come into force on publication in the Official Gazette.

Director appointment timeline extended to thirteen months under Companies Rules, effective on publication in the Official Gazette.
Amendment to the Companies (Appointment and Qualification of Directors) Rules, 2014 substitutes the words ten months with thirteen months in rule 6(1)(a), made under sections 149 and 469 of the Companies Act, 2013, titled the Fourth Amendment Rules, 2020, and effective from publication in the Official Gazette.

Waiver of Late Fee: relief for delayed GSTR-10 filings within the notified extended filing window reducing excess charges.
Waiver of late fee is provided for registered persons who fail to furnish FORM GSTR-10 by the due date but submit the return within an extended filing window; the State Government waives the amount of late fee payable under section 47 that exceeds two hundred and fifty rupees for such delayed filings made during the specified period, thereby capping the recoverable late fee for eligible returns.

Late fee waiver for delayed GSTR-4 filings provides excess fees waived and full waiver where state tax payable is nil.
Amendment grants time limited relief for FORM GSTR 4 non filings for July 2017-March 2019 by permitting returns filed between 22 September 2020 and 31 October 2020 to receive late fee relief: amounts in excess of a specified threshold are waived and late fee is fully waived where the state tax payable in the return is nil.

Time limit extension under Section 31(7) RGST Act: approvals on sale-or-return compliance extended to October deadline.
The State Government amends a prior notification to provide that any time limit for completion or compliance prescribed under sub section (7) of section 31 for goods sent or taken out of India on approval for sale-or-return, which fell during 20 March 2020 to 30 October 2020 and was not met, shall stand extended up to 31 October 2020.

Composition eligibility threshold increased for specified taxpayers, adding Special Economic Zone units under a GST rule amendment.
Amendment modifies the first paragraph of the earlier notification by inserting a reference to a Special Economic Zone unit into the class of taxpayers covered and by substituting the previously specified turnover threshold with a higher turnover threshold, thereby altering coverage and qualification for the composition scheme under the relevant GST rule.

Fixation of Tariff Value: amended tariff values prescribed for specified edible oils, metals, seeds, nuts and precious metals.
Amendment under section 14(2) substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.), prescribing tariff values in US dollars for specified imports including edible oils, brass scrap, poppy seeds, areca nuts, and per-unit values for gold and silver, with descriptive specifications and limited explanatory notes for certain precious-metal entries.

GST compliance period extension applies to time limits falling during the specified pandemic period under the state tax framework.
Extension of the time limit for completion or compliance of actions specified, prescribed or notified under the Uttarakhand Goods and Services Tax law. Where any such time limit falls during the period from 20 March 2020 to 29 November 2020, and the action was not completed or complied with within that period, the time limit is extended up to 30 November 2020. The amendment inserts a proviso to the earlier notification and modifies the existing compliance period under the goods and services tax framework.

GST notification amendment extends the substituted compliance date under Uttarakhand's State tax framework.
The Uttarakhand Government amended an earlier GST notification under section 148 of the Uttarakhand Goods and Services Tax Act, 2017, substituting the date 31 August 2020 with 31 October 2020 in the first proviso of the third paragraph. The amendment was issued on the Council's recommendation and in public interest under the State GST framework.

Commencement of clause 11 under GST amendment: a notification appoints the statutory commencement date and administrative effect.
The State Government, satisfied that it is expedient in the public interest, issued a notification under sub section (2) of section 1 of the Uttarakhand Goods and Services Tax (Amendment) Act, 2019, appointing the 1st day of September, 2020, as the date on which the provisions of clause 11 of the Amendment Act shall come into force; the notification is dated 28 September, 2020, and authenticated by the Secretary.

Advance ruling authority appointment changed through supersession of earlier notification under state GST law.
Appointment of a new member to the Uttarakhand Authority for Advance Ruling was made by superseding the earlier notification on the same subject, except as to things done or omitted to be done before such supersession. The State Government acted under section 96(2) of the Uttarakhand Goods and Services Tax Act, 2017, read with rule 103 of the Uttarakhand Goods and Services Tax Rules, 2017, and in public interest.

Late fee waiver for GSTR-10 filings between specified dates: excess late fees above the nominal threshold are waived.
The Government waives the amount of late fee payable under the Gujarat Goods and Services Tax Act that is in excess of two hundred and fifty rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the notification is effective from 21st September, 2020.

Late fee waiver for Form GSTR-10: excess late fee waived if return filed within the specified filing window.
Waiver of late fee is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return within the specified special filing window; the State directs that the portion of the late fee in excess of a fixed nominal sum shall be waived for such filings made during the announced period, making waiver conditional solely on submission within that period.