Late fee waiver for delayed GSTR-4 returns: excess fees waived and full waiver if central tax nil within specified filing window.
The amendment inserts a proviso waiving late fee under section 47 of the Mizoram GST Act where the late fee exceeds two hundred and fifty rupees, and fully waiving the late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish those returns within the remedial filing period specified in the notification.

Late fee waiver for GSTR 4: relief granted for eligible delayed returns filed within the prescribed filing window in 2020.
Waiver of late fee is provided for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed filing window in 2020; late fee in excess of two hundred and fifty rupees is waived and the late fee is fully waived where the total State tax payable in the return is nil, with the amendment given retroactive effect to the day before the filing window.

Time limit extension for invoice issuance under section 31(7) extends compliance deadline for approval sale or return shipments to end of October.
Where any time limit for completion or compliance of any action prescribed under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return falls during 20 March 2020 to 30 October 2020 and such action has not been completed, the time limit for completion or compliance is extended up to 31 October 2020.

Time limit extension for compliance when goods sent on approval for sale or return extends the deadline for overdue actions.
A proviso inserted into Notification No. 35/2020-State Tax extends the time for completion or compliance of actions relating to goods sent or taken out of India on approval for sale or return, where the original time limit fell during the period from March twenty to October thirtieth, two thousand twenty and was not met; such time limits are extended to October thirty-first, two thousand twenty.

Kimberley Process Certificate endorsement for minor errors allows validated import and controlled re-export under the prescribed SOP.
Import of rough diamonds is permitted only with a Kimberley Process (KP) Certificate; for minor typographical or facial-record errors the Gem & Jewellery Export Promotion Council may, on electronic or documentary instruction from the KP Certificate Issuing Authority, endorse corrections on the KP Certificate under the annexed Standard Operating Procedure, and such endorsed certificates accompanied by the endorsing documentation shall be treated as valid. Where imported rough diamonds remain under Customs control and re-export is ordered, GJEPC may issue a Technical Kimberley Process (KP) Certificate to permit re-export in accordance with the SOP.

Compulsory SIMS registration imposed for steel imports, requiring registration before importing products under specified ITC (HS) chapters.
Import consignments under all HS codes of Chapters 72, 73 and 86 of the ITC (HS), 2017 now require compulsory registration under the Steel Import Monitoring System (SIMS), by insertion of a policy condition into Schedule I (Import Policy) to formalise SIMS registration as a precondition for imports of steel products classified within these chapters.

EVC verification permitted for company GSTR returns; SMS-based nil return filing enabled with mobile OTP verification.
Amendment permits company-registered taxpayers to verify FORM GSTR-3B returns using Electronic Verification Code (EVC) for the specified period and inserts rule 67A allowing Nil FORM GSTR-3B returns to be furnished via short messaging service from the registered mobile number and verified through a mobile number-based One Time Password (OTP), defining a Nil return as one with no entries in any tables of FORM GSTR-3B.

Late fee waiver for GSTR-10 filings made within the specified remedial window reduces excess penalty for late filers.
Waiver of late fee is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 22 September 2020 and 31 December 2020; the waiver removes the portion of the late fee in excess of two hundred and fifty rupees and is issued under the State's statutory authority to modify penalty consequences.

Late fee waiver for GSTR-4 filings during a designated compliance window enabling reduced penalties for late returns.
Grant of a late fee waiver for registered persons who failed to furnish FORM GSTR-4 for specified past quarters, conditioned on filing those returns within a designated compliance window. The waiver eliminates late fees above a small threshold and fully waives late fee where the return shows nil central tax payable. The amendment operates by modifying the state GST notification framework and applies only to returns filed within the prescribed window.

Extension of Time Limits: compliance deadlines for goods sent on approval for sale or return are extended.
A Karnataka government notification inserts a proviso extending time limits for completion or compliance of actions concerning goods sent or taken out on approval for sale or return; any such time limit falling between 20 March 2020 and 30 October 2020 that was not met is extended until 31 October 2020, effective from 21 September 2020.

Time-limit extension for compliance under Section 171 extends affected statutory deadlines to end of November.
Inserts a proviso effective from 1 September 2020 extending the time for completion or compliance of actions whose time limits under Section 171 fell between 20 March 2020 and 29 November 2020, where not met, up to 30 November 2020.

Recognition renewal under Securities Contracts (Regulation) Act grants clearing corporation authorised operation subject to SEBI compliance.
Grant of recognition renewal to Metropolitan Clearing Corporation of India Limited under Regulation 12 of the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018 is authorised under section 4 read with sub section (4) of section 8A of the Securities Contracts (Regulation) Act, 1956 for a one year term, subject to conditions specified by SEBI and any additional conditions SEBI may prescribe or impose.

Recognition renewal: clearing corporation granted renewed recognition under securities contracts regulations subject to SEBI compliance conditions.
The Securities and Exchange Board of India, exercising powers under section 4 read with sub section (4) of section 8A of the Securities Contracts (Regulation) Act, 1956 and Regulation 12 of the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018, grants renewal of recognition to NSE Clearing Limited for a three year period commencing 3 October 2020 and ending 2 October 2023, subject to compliance with conditions specified by SEBI.

Recognition renewal granted to a clearing corporation under securities contracts regulations, subject to SEBI compliance conditions.
Renewal of recognition is granted to Indian Clearing Corporation Limited for a three-year term commencing on 3 October 2020 and ending on 2 October 2023 under Regulation 12 of the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018, exercised under section 4 read with sub section (4) of section 8A of the Securities Contracts (Regulation) Act, 1956, and is subject to compliance with conditions specified by SEBI from time to time.

Commencement of amended GST provisions: Sections two and thirteen appointed to come into force under Andhra Pradesh GST.
The Government, under sub section (2) of Section 1 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2020, appoints the date on which Sections 2 and 13 of the Amendment Act shall come into force, thereby giving those provisions operative effect in the state GST statute through an executive notification.

Composition levy tax rates were revised for manufacturers, specified suppliers, other eligible suppliers, and alternative composition taxpayers.
Composition levy tax rates under the Tripura State Goods and Services Tax Rules, 2017 were revised by substituting the rule 7 table with effect from 1 April 2020. Manufacturers, other than notified manufacturers, and other eligible composition suppliers are taxed at half per cent on the prescribed State turnover base. Suppliers making specified Schedule II supplies are taxed at two and a half per cent of State turnover. Registered persons eligible only for the alternative composition option are taxed at three per cent of turnover of supplies of goods and services in the State.

Commencement of SGST Amendment: clauses 2 and 13 brought into force on an appointed date.
Exercising the power conferred by sub clause (2) of clause 1 of the Tripura State Goods and Services Tax (Third Amendment) Ordinance, 2020, the State Government appoints the 30th day of June, 2020 as the date on which clauses 2 and 13 of the said Ordinance shall come into force, by administrative notification issued by the Finance Department.

Interest relief for late GST returns: temporary nil interest windows followed by standard interest for delayed GSTR 3B filings.
Amendment prescribes time limited nil interest windows followed by a higher interest rate for taxpayers who fail to furnish FORM GSTR 3B for tax periods February 2020 to July 2020; it differentiates between taxpayers above a turnover threshold and those at or below the threshold with principal place of business in Tripura, specifying month by month nil interest extensions succeeded by a common higher rate until a cutoff in September 2020.

Late fee waiver for delayed GST returns where returns filed within a limited reopening window triggers conditional relief.
Amends a prior Tripura GST notification to set specified filing windows for FORM GSTR-3B by class of taxpayer and to grant a conditional waiver of statutory late fees for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, waiving late fees in excess of two hundred and fifty rupees and fully waiving late fees where central tax payable is nil.

Late fee waiver for delayed GSTR-1 filings if outward-supply details are filed by specified extended dates.
Waiver of late fees is provided for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the listed months and quarters by the specified extended dates set out in the Table, replacing the earlier proviso and tying waiver eligibility to timely submission by those dates.