Late fee waiver for delayed GSTR-4 returns: partial waiver for fees and full waiver if central tax payable is nil.
Relief is provided to registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 if they furnish those returns between 22 September 2020 and 31 October 2020; late fee in excess of two hundred and fifty rupees shall be waived, and the late fee shall be fully waived where the total amount of central tax payable in the return is nil, by amendment to the existing notification under the Central Tax framework.

Extension of statutory compliance timelines: waiver of late fee for delayed GSTR-10 filings if filed within relief period.
An inserted proviso extends time limits for completion or compliance of actions tied to goods sent or taken out on approval for sale or return that fell during the pandemic period and were not met, by extending the deadline to a later specified date; the amendment modifies an earlier State tax notification to provide conditional temporal relief without altering the underlying substantive obligations.

Time limit extension for compliance regarding goods sent on approval for sale or return under GST, easing deadline pressures.
Where a time limit for completion or compliance of any action prescribed under the provision governing goods sent or taken out on approval for sale or return falls within the suspended period and was not met, the time for completion or compliance is extended to the revised cut off date specified by the amendment.

Time limit extension for compliance under Section 31(7) CGST for goods on approval for sale or return during the pandemic period.
Extends completion or compliance deadlines under Section 31(7) of the CGST Act for goods sent or taken out of India on approval for sale or return where the original time limit fell between 20 March 2020 and 30 October 2020; such deadlines are extended to 31 October 2020 by amending Notification No. 35/2020-Central Tax.

Late fee waiver for delayed GSTR-10 returns reduces excess charges for taxpayers who file within the specified reopening window.
Waiver of late fee applies to registered persons who did not furnish FORM GSTR-10 by the due date but file it between 22 September 2020 and 31 December 2020; the waiver covers only the portion of late fee in excess of two hundred and fifty rupees. The notification invokes powers under section 128 of the Arunachal Pradesh GST Act and limits relief to amounts payable under section 47 as specified.

Late fee waiver for delayed GSTR 4 filings; excess fees waived and full waiver where central tax nil if filed timely.
The proviso waives late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 but furnish the return within the notified period: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of central tax payable in the return is nil.

Threshold increase for GST eligibility expands scope and adds Special Economic Zone unit eligibility, effective from the stated commencement date.
The notification amends the prior Assam GST notification to add a Special Economic Zone unit to the classes referred to and to substitute the earlier turnover threshold with a higher turnover threshold, effective from the stated retrospective commencement date.

Extension of time under Section 54(7) for refund rejection orders due to COVID-19, postponing issuance deadlines.
Where a notice for full or partial rejection of a refund claim has been issued and the time for making the order under sub-section (5) read with Section 54(7) falls between 20 March 2020 and 29 June 2020, the period for passing the order is extended to fifteen days after receipt of the registered person's reply or to 30 June 2020, whichever is later, effective from 20 March 2020.

E-invoice Schema substituted under Assam GST rules; new FORM GST INV-01 mandates IRN and structured invoice data.
Assam substitutes FORM GST INV-01 with an e invoice schema (Version 1.1) effective from the stated commencement date, mandating a structured electronic invoice format. The schema prescribes cardinality rules, field-level specifications and enumerated lists; key mandatory elements include the IRN issued by the Invoice Registration Portal, supply and document type codes, supplier and recipient legal details and GSTINs, item-level taxable values and tax amounts, and the Document Total section. Conditional and optional fields cover export/SEZ data, payment, delivery, batch, supporting documents and e way bill details.

Extension of e-way bill validity due to the pandemic; validity periods and statutory compliance deadlines extended to mitigate disruption.
Time limits for completion or compliance of actions under the State GST Act falling between the twentieth of March and the twenty-ninth of June, 2020, where not met, are extended to the thirtieth of June, 2020, covering administrative acts and filings such as proceedings, orders, notices, appeals, applications and returns, subject to specified exclusions. Separately, validity of e-way bills expiring in the period from the twentieth of March to the fifteenth of April, 2020, is deemed extended to the thirtieth of April, 2020, and the notification operates retrospectively from the twentieth of March, 2020.

Due date extension for GSTR-4 returns grants composition taxpayers additional time to file their annual return.
Amendment replaces the previously prescribed last date for furnishing the annual return in Form GSTR-4 by composition taxpayers for the financial year 2019-20 with a later date, thereby extending the filing deadline; the notification states the amendment is made under state GST powers and is deemed to have come into force with effect from the earlier prescribed date.

Commencement of finance act provision: sub-section (9) of section 7 deemed effective, altering interest rules under WBGST.
The Governor, under the West Bengal Finance Act, 2020, appoints 1st September, 2020 as the date on which the specified provision amending interest rules under the WBGST framework shall be deemed to have come into force, thereby bringing the amendment into effect.

SEZ Authority membership updated: two member nominations substituted under Special Economic Zones Act notification.
The Department of Commerce, invoking powers under the Special Economic Zones Act, 2005, amends a prior notification to change membership of the CSEZ Authority by substituting the persons listed at Sl. No. 5 and 6 with Mr. Saranathan P.S and Mr. Vinod Kumar R, and supplies the departmental file reference for the amendment.

Company law reform: committee to review corporate offences and recommend recategorization and procedural compliance improvements.
A Company Law Committee has been constituted, chaired by the Secretary, MCA, with non-official members and a Member Secretary, to examine implementation of the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. Its terms include recommending re-categorization of certain offences as civil wrongs, exploring settlement mechanisms including deferred prosecution agreements, reviewing the LLP framework, proposing measures to de-clog the NCLT, addressing bottlenecks affecting statutory bodies, and identifying amendments and Form revisions to enhance Ease of Doing Business; the Committee has a one-year initial tenure and may co-opt experts and stakeholders.

Anti-profiteering committee nomination: Joint Commissioner of Taxes nominated as member under finance department notification order.
An order dated 17 September 2020, issued under a Finance (Taxation) Department notification published in the official gazette, nominates Sri Hemlal Agarwalla, Joint Commissioner of Taxes, as a member of the Screening Committee on Anti profiteering by the Commissioner of State Tax.

Bill of Entry forms amended: Forms I-III replaced, requiring valuation, origin and document declarations and signatures.
Notification No.90/2020 substitutes Forms I, II and III of the Bill of Entry (Forms) Regulations, 1976, effective 21 September 2020, providing revised templates for Home Consumption, Warehousing and Ex Bond Clearance that prescribe mandatory data fields (port/transport, importer/broker, invoice and bill of lading details, tariff headings, assessable value and duty calculation) and require importer and broker declarations on valuation, additional payments, related party status, Special Valuation Branch examination and preferential origin claims under trade agreements.

Insertion of specified sections into the customs notification expands listed Table provisions, effective 21 September 2020.
Amendment inserts additional statutory references into the Table of Notification No. 40/2012-Customs (N.T.). Against serial numbers 3 and 4 a reference to Section 28DA is added in column 3; against serial number 5, references to Section 30A, Section 41A and Section 53 are added. The amendment is effected under sub-section (34) of section 2 of the Customs Act, 1962 and comes into force on 21st September, 2020.

Exchange Rate Determination sets official import and export conversion rates for listed foreign currencies, replacing the prior notification.
Determines official rupee conversion rates for specified foreign currencies for customs valuation and related purposes, prescribing separate import and export rates in Schedule I and Schedule II and superseding the prior exchange rate notification; the listed rates apply from the stated effective date for conversion of foreign currency into Indian rupees and vice versa in customs transactions.

Common Adjudicating Authority designation empowers a single officer to exercise consolidated adjudication powers for a specified customs show cause notice.
Designation of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence, empowering the named officer to exercise the powers and perform the duties of the adjudicating officers listed in the Table in respect of the specific show cause notice issued to the named noticee, with the Table specifying the noticee, show cause notice details, affected adjudicating authorities and the appointed common authority.

Amendment of customs notification substitutes table entries, updating the listed entity's address and file reference accordingly.
Amendment replaces the existing column 2 and column 3 entries against serial number 2 in the Table of Notification No. 31/2020 Customs (N.T./CAA/DRI) with revised address and file reference text, issued by the Principal Director General, Revenue Intelligence under clause (a) of section 152 of the Customs Act, 1962.