GST return filing deadline extended for eligible Tripura taxpayers to file August returns electronically through the common portal.
Taxpayers whose principal place of business is in Tripura and whose aggregate turnover in the previous financial year does not exceed rupees five crore must furnish the return in FORM GSTR-3B for August 2020 electronically through the common portal on or before the 3rd day of October, 2020, pursuant to an amendment made under the Tripura State GST Act and Rules on the recommendation of the Council.

Extension of GSTR filing deadline granted, moving the prescribed due date for the relevant financial year ahead.
The Government of Tripura amends a prior finance department notification to extend the filing deadline for FORM GSTR-4 by substituting the originally prescribed calendar date in the first proviso of the third paragraph with a later date, thereby extending the statutory filing period for affected taxpayers under the Tripura SGST framework.

Faceless Appeal Scheme: regional faceless appeal centres empowered to conduct appeal proceedings under income tax appellate provisions.
The Board directs specified Income-tax authorities to serve as Regional Faceless Appeal Centres to implement the Faceless Appeal Scheme, empowering those listed units to exercise powers and perform functions to facilitate faceless appeal proceedings in respect of appeals under the appellate provisions of the Income-tax Act, covering territorial areas, persons or classes of persons, incomes or classes of incomes, and classes of cases, for appeals pending or instituted on or after the Scheme's commencement.

Faceless Appeal Proceedings: National Faceless Appeal Centre authorised to exercise appeal powers for specified appeals and territories.
Notification empowers the National Faceless Appeal Centre (NFAC), Delhi, and specified NFAC officers to exercise powers and perform functions to facilitate Faceless Appeal Proceedings under the Faceless Appeal Scheme, 2020, in respect of appeals instituted or pending on or after the notification's effective date, limited to the territorial areas, classes of persons, incomes or cases specified by the Board.

Prescribed Income-tax Authority designated: Assistant/Deputy Commissioner (National e-Assessment Centre) authorised to issue notices under section 143(2).
The Central Board of Direct Taxes authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) to act as the Prescribed Income-tax Authority for purposes of sub-section (2) of section 143, empowering that officer to issue notices under that provision in respect of returns furnished or in response to notices issued under the Act's enquiry provision; the notification is effective from 13th August 2020.

Tax notification amendment updates designated Principal Commissioners/Commissioners and deletes specified entries under Income tax Act notification.
Amendment under statutory powers of the Income tax Act deletes entries numbered 11, 20, 21 and 35 from the principal notification and inserts additional Principal Commissioner/Commissioner designations against serial numbers 10 (two Chennai entries), 18 (one Delhi entry), 19 (one Delhi entry) and 32 (two Mumbai entries), thereby revising the schedule of recognised Commissionerates in the Gazette notification.

Faceless appeal procedure: automated allocation, remote evidence and risk based review determine appeal finalisation and communications.
Directions implement the Faceless Appeal Scheme via an automated allocation and review framework: NFAC assigns appeals to appeal units; units admit/reject appeals, request information or reports, and handle additional grounds and evidence under rule 46A; draft orders are prepared under section 251 and may be reviewed by other units or automated risk management; NFAC finalizes and communicates orders and initiates penalty processes as provided.

Faceless Appeal: centralized electronic appellate procedure using automated allocation and review, with hearings by video conferencing.
The Faceless Appeal Scheme, 2020 establishes a centralized electronic appellate framework with a National Faceless Appeal Centre, Regional Centres and appeal units using automated allocation and examination tools. Appeals, additional grounds and evidence are processed electronically through a designated portal, with authentication by digital signature or electronic verification code and delivery followed by real time alerts. Draft orders undergo risk based or inter unit review before finalisation. Personal appearance is generally excluded; approved hearings occur via video conferencing. The Scheme provides procedures for penalty recommendations, rectification of mistakes and appeals to the tribunal, and empowers officials to prescribe detailed technical and procedural standards.

Section 10A extension: further three-month period notified from 25 September 2020 for IBC operation.
The Central Government, exercising powers under Section 10A of the Insolvency and Bankruptcy Code as inserted by the Second Amendment Act, 2020, notifies a further period of three months beginning 25 September 2020 for the purposes of that section; the notification is issued by the Ministry of Corporate Affairs with reference F. No. 30/33/2020-Insolvency and signed by the Joint Secretary.

Service of insolvency applications now requires serving the corporate debtor and the Board before filing, and updates forms.
Amendments require applicants to serve a copy of the insolvency application to the registered office of the corporate debtor and to the Board by registered post, speed post, by hand or by electronic means before filing with the Adjudicating Authority; Forms 1, 2, 5 and 6 are revised to record service and fee payment, new annexures for proofs of service are added, Form 2 expands disclosure of professional assignments, and a new Form 5A certifies bank credits as evidence for operational creditor claims.

Tariff value fixation directs updated customs tariff values for specified imports, maintaining prior rates for listed goods.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified imports including edible oils, brass scrap, poppy seeds, areca nuts, and gold and silver in various forms; values are stated in US dollars per metric tonne or per standard unit and the entries include explanatory limitations on included items, issued under the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962.

Extension of annual GST return filing deadline permits electronic submission for the specified financial year until the prescribed date.
Extension of the deadline for furnishing the annual return in FORM GSTR-9 for financial year 2018-2019 is authorised under sub section (1) of section 44 of the Telangana GST Act read with rule 80 of the Telangana GST Rules; the Commissioner, on Council recommendation, extends electronic filing through the common portal until 30th September, 2020, with the notification effective from 23rd March, 2020.

Extension for filing GSTR-3B for specified small Telangana taxpayers granted; electronic submission deadline deferred by notification.
The amendment inserts a proviso permitting taxpayers below a specified aggregate turnover whose principal place of business is in Telangana to furnish the return in FORM GSTR-3B for the relevant month electronically through the common portal by an extended deadline; the change is issued under State GST statutory powers and is made effective retrospectively from a stated earlier date.

Corporate insolvency resolution suspension limits initiation applications for post-25 March 2020 defaults under the insolvency code.
The Act inserts section 10A into the Insolvency and Bankruptcy Code, 2016 to suspend filing of applications for initiation of corporate insolvency resolution process for defaults arising on or after 25 March 2020. The suspension operates for six months from that date, or for such further notified period not exceeding one year, and no application may ever be filed for defaults occurring during the suspended period. Defaults committed before 25 March 2020 remain outside the suspension.

Late fee waiver for FORM GSTR-10 delays: excess late fees waived where return is filed during notified period.
Waiver of excess late fee is granted for registered persons who did not file FORM GSTR-10 by the due date but submit the return between 22 September 2020 and 31 December 2020; the Governor, under section 128 of the Tamil Nadu GST Act, waives late fees under section 47 in excess of two hundred and fifty rupees, with the notification effective from 21 September 2020.

Late fee waiver for composition taxpayers filing delayed GSTR-4 returns within the prescribed relief window.
The amendment adds a proviso waiving late fee amounts in excess of a fixed nominal sum, and fully waiving late fee where the state tax payable in FORM GSTR-4 is nil, for composition taxpayers who failed to furnish returns for the specified quarters by the due date but furnish those returns within the prescribed filing window; the notification deems the amendment effective from the stated retrospective commencement date.

Extension of time under Section 31(7) GST: deadlines for goods sent on approval extended to a later compliance date.
A proviso to extend time limits under Section 31(7) of the Tamil Nadu GST Act is inserted: where any completion or compliance deadline falling between 20 March 2020 and 30 October 2020 in respect of goods sent or taken out of India on approval for sale or return was not met, the time for such completion or compliance is extended up to 31 October 2020.

Export refund eligibility under GST is linked to supplies not covered by specified concessional notifications.
Rule 96(10) is substituted to regulate refund claims of integrated tax paid on exports of goods or services. A person claiming such refund must not have received supplies in respect of which the supplier has availed the benefit of specified concessional notifications, including the listed Uttar Pradesh GST notifications, the corresponding integrated tax rate notification, and the specified customs notifications. The amendment operates retrospectively from 23 October 2017.

GST invoicing threshold expanded to include Special Economic Zone units and a higher turnover limit.
Amendment under rule 48 of the Uttar Pradesh Goods and Services Tax Rules, 2017 expanded the notified category by inserting Special Economic Zone units and substituted the turnover threshold of one hundred crore rupees with five hundred crore rupees. The amendment was deemed effective from 30 July 2020.

Late fee waiver for delayed GST returns extended for specified taxpayers filing returns by 30 September 2020.
Late fee relief under the Uttar Pradesh Goods and Services Tax framework was extended for specified registered persons who missed the prescribed return-filing deadlines but furnished the returns by 30 September 2020. The amount of late fee payable under section 47 was waived to the extent it exceeded two hundred and fifty rupees, and was fully waived where the state tax payable in the relevant return was nil. The amendment also covered taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year who failed to furnish FORM GSTR-3B for May 2020 to July 2020 by the due date.