Time limit extension under GST law for compliance actions falling in the specified period was continued up to 30 November 2020.
Time limits for completion or compliance of actions specified, prescribed or notified under section 171 and falling between 20 March 2020 and 29 November 2020 were extended up to 30 November 2020 where not already completed within time. The amendment was issued as a further change to the existing Uttar Pradesh GST notification and took effect from 1 September 2020.

Central Goods and Services Tax Act substitution alters the referenced GST Act in a prior Jharkhand State Tax notification.
Corrigendum substitutes the statutory reference in Notification No. 55/2017 State Tax (14 November 2017) by replacing the words "State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act" with "Central Goods and Services Tax Act" at the specified location (page 2, lines 16-17).

Extension of time for filing FORM GST TRAN-1 granted where portal technical difficulties prevented timely declaration submission.
Extension of time is granted for submission of the declaration in FORM GST TRAN-1 under rule 117(1A) for registered persons unable to file due to technical difficulties on the common portal, based on Council recommendations, and the Order supersedes the earlier 2019 Order while being deemed effective from a specified earlier date.

Corrigendum to Central Tax notification correcting a typographical date designation published in the Gazette wording.
Corrigendum to Notification No. 68/2020-Central Tax corrects a typographical error in the Gazette publication by substituting the figures and letter "22th" with the correct ordinal "22nd" at page 4, line 30 of the earlier notification, thereby amending the official text for accuracy in the Government of India Department of Revenue record.

Corrigendum corrects typographical and date errors in Central Tax notification, amending specified text and references.
Corrigendum to Notification No. 67/2020-Central Tax makes three ministerial corrections in the Gazette text: omitting the figure "(ii)" at the specified location, replacing "March, 2020" with "March, 2019" in the identified line, and correcting the ordinal "22th" to "22nd" as indicated.

Reconstitution of Advance Ruling Authority under GST appoints members by statutory provision and fixes office location.
The Government, invoking the statutory provision and subordinate rule, reconstitutes the Andhra Pradesh Authority for Advance Ruling under GST and appoints an Additional Commissioner from the CGST Audit Commissionerate as Member (Central Tax) and an Additional Commissioner of State Tax as Member (State Tax); the Authority will function from the Office of the Chief Commissioner of State Tax, Vijayawada.

Late fee waiver for delayed GSTR-4 filings allowed if returns filed within the specified September-October 2020 window.
The amendment waives the late fee under Section 47 to the extent it exceeds two hundred and fifty rupees, and provides a full waiver where the total central tax payable in FORM GSTR-4 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 between 22nd September 2020 and 31st October 2020.

Net cash tax liability: administrative recovery applied retroactively, with SCNs issued on gross tax to be held.
Interest recovery is to be applied on the net cash tax liability for 01.07.2017-31.08.2020 only, meaning the portion paid from or payable through the electronic cash ledger. Show-cause notices issued on gross tax liability are to be kept on hold pending a retrospective legislative amendment. Field formations must implement the net-cash approach and submit a register of SCNs kept on hold (zone, circle, ward, GSTIN, firm name, SCN date, amount involved, remarks) to the designated email within fifteen days.

Certificate for non-deduction of tax on interest: Form 15C covers banking companies and insurers to receive interest without withholding.
Amendment substitutes "banking company or an insurer" for "banking company" in rule 29B, adds an explanation adopting the Insurance Act definition of "insurer", and replaces Form 15C. The new Form 15C is for banking companies or insurers to apply for a certificate authorising receipt of interest (other than interest on securities) and other non-dividend sums without deduction of tax, requiring declarations on non-resident status, branch operations in India, head office location, entitlement to receive specified receipts, and compliance with rule 29B.

Late fee waiver for GSTR-4 filers allowing excess fees waived and full waiver where tax payable is nil within amnesty period.
Amendment provides a targeted late fee waiver 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 amnesty window; late fee in excess of a minimal threshold is waived and late fee is fully waived where the total state tax payable in the return is nil.

Time limit extension for compliance on goods sent on approval for sale or return, deadline consolidated to end October.
Where any time limit for completion or compliance of an action specified, prescribed or notified under the statutory provision governing 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 was not completed within that time, the time limit for completion or compliance is extended to 31 October 2020 by amendment to the earlier notification.

Staff Car Driver recruitment rules set appointment, deputation and service conditions including pay alignment and medical entitlements.
Rules prescribe recruitment, pay matrix level and service conditions for the post of Staff Car Driver in the Appellate Tribunal, deem incumbents from predecessor bodies as duly appointed, and authorize appointments by the Appointing Authority. Direct recruitment requires all India advertisement and professional agency processing; deputation/absorption is permitted with selection by a Departmental Committee and absorption contingent on option and parent department consent. Conditions of service reference Central Government norms for pay, allowances, provident fund and pension, with specified medical and housing entitlements in Schedule II.

Time limit extension for goods sent on approval: missed deadlines in the pandemic window now extended to 31 October.
Where any time limit for completion or compliance of any action specified, prescribed or notified 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 the period from 20 March 2020 to 30 October 2020, and such action was not completed within that time, the time limit is extended up to 31 October 2020.

Approval-basis export goods compliance deadlines receive an extension where prescribed actions remained incomplete during the specified period.
Time limits for actions concerning goods sent or taken out of India on approval for sale or return are extended under the Arunachal Pradesh GST framework. Where a time limit prescribed or notified under section 31(7) fell between 20 March 2020 and 30 October 2020, and the required action was not completed within that period, the deadline stands extended until 31 October 2020.

Due date extension for GSTR-4 notified; filing deadline for the form is formally postponed under HGST Act authority.
Notification No. 77/GST-2 amends Notification No. 57/GST-2 (dated 26 April 2019) under Section 148 of the Haryana Goods and Services Tax Act, 2017, substituting the proviso date in the third paragraph to extend the due date for filing FORM GSTR-4 for the financial year 2019-2020, thereby formally postponing the filing deadline as specified by the state Excise and Taxation Department.

Late fee waiver for delayed GSTR-10 filing if return furnished within prescribed reopening window measures.
Waiver of late fee under Section 47 is granted, limiting liability to 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 reopening window, pursuant to powers under Section 128 and Notification No. 68/2020-State Tax.

Late fee waiver for delayed FORM GSTR-10 filings allows reduced penalties for qualifying late returns.
Waiver granted for delayed filing of FORM GSTR-10: any late fee payable under the returns provision in excess of two hundred and fifty rupees is waived for registered persons who furnish FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020; issued under powers conferred by the Sikkim Goods and Services Tax Act, 2017 as a statutory notification modifying the late fee chargeable under the returns provision.

Late fee waiver for delayed GSTR-10 filings applies when returns are filed within the specified remedial period.
Waiver of the portion of late fee payable under the relevant provisions is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return within the prescribed remedial window; the relief reduces the late fee liability only to the extent that it exceeds a baseline amount and is limited to filings made during the stated period.

Late fee waiver for delayed GSTR-4 filings where eligible taxpayers file within the prescribed amnesty window.
Waiver of late fees is provided for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019, conditioned on filing within the prescribed amnesty window; late fee in excess of two hundred and fifty rupees is waived and fully waived where the total central tax payable in the return is nil.

Late fee waiver for delayed GSTR-4 filings grants relief where returns filed within a prescribed amnesty window.
Provides a limited amnesty for late filing of FORM GSTR-4 for quarters July 2017-March 2019: late fee under section 47 is waived in excess of two hundred and fifty rupees and fully waived where total central tax payable is nil, provided the return is furnished within the prescribed amnesty period of 22nd September to 31st October, 2020, by registered persons.