Basic customs duty amendment narrows exemption periods for lentils, excluding mid September to end October 2020 imports
Substitution of clause (e) in the first proviso of notification No. 50/2017-Customs specifies that goods at serials 21E and 21F are treated (i) during 1 September 2020 to 17 September 2020, and (ii) after 31 October 2020, thereby excluding the intervening period. The second proviso is amended by inserting "21E," after "21D," to include serial 21E within its scope.

Random sampling requirement for LED imports conditions customs clearance on compliance with BIS-tested safety parameters.
A new Schedule I policy condition requires random sampling of LED products and DC/AC control gears covered by the Compulsory Registration Order, with samples sent to BIS recognized labs for testing of defined non destructive safety parameters under the applicable Indian Standard identified by MeitY; customs will clear only consignments whose random samples comply, while consignments with failing samples will be returned or destroyed at the importer's cost.

GST amendment expands retrospective exemptions and strictens penalties for benefit retention, alters registration, invoice and transitional credit rules.
The Act amends the Maharashtra GST law to add services to levy provisions, revise invoice and documentation rules, expand grounds for registration cancellation and extend specified procedural periods; it prescribes form of tax deduction certificates, creates penal liability for persons who retain benefits of transactions tied to tax evasion or wrongful input tax credit, broadens offence language to include causing and retaining benefits, extends the assessment limitation period, deletes specified Schedule II language, grants limited retrospective exemptions for particular supplies, and repeals the earlier Ordinance with savings.

Power to extend time limits allows government to extend statutory deadlines for actions impeded by force majeure including epidemics.
The Act authorises the State Government, on recommendations of the Council, to extend time limits under the Maharashtra GST law by notification where actions cannot be completed due to force majeure, and to give such notifications retrospective effect from the Act's commencement; force majeure is defined to include war, epidemic and major natural or other calamities.

Extension of notification deadline: compliance date extended and given retrospective effect from mid July for affected taxpayers.
Amendment substitutes the figures, letters and words in the first proviso of the third paragraph of an earlier notification, replacing the originally prescribed compliance date with a later date. The amendment is issued under statutory taxation powers and is deemed to have come into force from a specified mid July date, giving the substitution retrospective effect.

Commencement of Assam GST amendment rules: provisions take effect from the appointed date, enabling administrative implementation.
Appoints the operative commencement of the Assam Goods and Services Tax (Fifth Amendment) Rules, 2020 by specifying the date from which those rules shall be in force, the Governor acting on the Finance (Taxation) Department's notification designates the appointed date for the rules' operation.

Time-limit extension for GST compliance extends deadlines for actions under Section 171 to end of November.
The amendment inserts a proviso extending the time limit for completion or compliance of any action specified, prescribed or notified under Section 171, if that time limit falls between 20 March 2020 and 29 November 2020 and the action was not completed within such time; such time limit is extended up to 30 November 2020.

Aadhaar authentication and registration verification rules reshape GST application processing, notice timelines, and deemed approval conditions.
Registration procedures under the Uttarakhand GST Rules are amended to integrate Aadhaar authentication as a key condition for processing applications. Applicants who opt for Aadhaar authentication must undergo authentication at submission, while those who fail to authenticate or do not opt for it face physical verification of the place of business or alternative document verification with recorded reasons and higher approval. The amendments also revise notice timelines and provide that, if the proper officer does not act within the prescribed period, the application for registration is deemed to have been approved. Rule 25 is updated accordingly to cover cases where Aadhaar authentication is not opted for.

E-invoicing threshold amendment expands coverage to Special Economic Zone units and revises the turnover limit upward.
Amendment to the e-invoicing notification under the Uttarakhand Goods and Services Tax Rules, 2017 brings a Special Economic Zone unit within the specified class and substitutes the turnover threshold of one hundred crore rupees with five hundred crore rupees in the first paragraph of the notification dated 20 May 2020.

E-invoice schema amendment prescribes revised GST invoice fields, transport details, and supporting transaction references under the updated form.
Prescribes the Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2020, which came into force on 30 July 2020 and substitute FORM GST INV-01 with a revised e-invoice schema. The amended form sets out mandatory and optional fields for basic invoice details, supplier and recipient particulars, item-wise particulars, document totals, supporting documents, and e-way bill details, together with annexures for ship-to, dispatch-from, batch, and item attribute information.

Aadhaar authentication requirement: registration tied to Aadhaar or physical verification, with specified verification timelines and deemed approvals.
Amendments make Aadhaar authentication the primary validation for GST registration, fixing the application date as the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. If an applicant fails or does not opt for Aadhaar authentication, registration requires physical verification of premises or, with written reasons and Joint Commissioner approval, document verification. Prescribed timelines for issuing FORM GST REG 03 and for proper officer action are specified; failure to act within those periods results in deemed approval of the registration application.

Commencement: a provision of the Goa GST Amendment Act deemed to be in force following state notification.
The State government, exercising the commencement power in the Goa Goods and Services Tax Amendment Act, has by formal notification declared that a specified provision of the Amendment Act shall be deemed to have come into force from an earlier date, thereby giving that amendment provision operative effect within the State's GST framework; the notification identifies the administrative instrument and the officer issuing it in the name of the Governor.

Time limit extension for GST compliance where original deadlines fell during the COVID-affected period, moved to a single extended date.
Inserts a proviso extending statutory time limits for completion or compliance of any action by any authority under the State GST law or section 171: where the original deadline fell during 20 March 2020 to 29 November 2020 and the action was not completed, the time for completion or compliance is extended up to 30 November 2020.

Extension of statutory deadline under Puducherry GST notification, postponing the previously prescribed expiry to a later date.
The notification amends G.O. Ms. No. 34 (5 August 2019) by substituting the date in the third paragraph's first proviso with a later date, exercising powers under section 148 of the Puducherry Goods and Services Tax Act, 2017, thereby extending the period prescribed by that proviso.

Aadhaar authentication requirement for GST registration; absence triggers physical verification or document verification and potential deemed approval.
Amendments mandate Aadhaar authentication for most GST registration applicants; the application date is the date of Aadhaar authentication or fifteen days from Part B submission, whichever is earlier. If an applicant fails or does not opt for Aadhaar authentication, registration is subject to physical verification of premises in the applicant's presence, though a proper officer with required approval may instead verify documents. The rules set specific timelines for issuance of notices and deem applications approved if officers fail to act within prescribed periods, and rule 25 expressly covers failure or non opting for Aadhaar authentication.

Commencement of section 10 of the Puducherry GST Amendment Act appointed by executive notification; provision brought into force.
The Lieutenant Governor, exercising the power under clause (ii) of sub section (2) of section 1 of the Puducherry GST (Amendment) Act, 2020, by notification issued through the Commercial Taxes Secretariat, appoints a specific day as the date on which the provisions of section 10 of the Amendment Act shall come into force.

Tariff value fixation for specified imports updates prescribed customs valuation for edible oils, metals, and agricultural commodities.
The Central Board of Indirect Taxes & Customs, invoking powers under sub section (2) of section 14 of the Customs Act, 1962, amends the principal non tariff customs notification by substituting TABLE 1, TABLE 2 and TABLE 3 to prescribe specified tariff values (in US dollar terms or per unit) for listed edible oils, brass scrap, poppy seeds, areca nut, and defined forms of gold and silver, including explanatory clarifications and exceptions for certain modes of import.

Extension of time limits under section 171 extends compliance deadlines during the pandemic period to a single revised deadline.
The amendment inserts a proviso extending the time for completion or compliance of any action specified, prescribed or notified under section 171, where the original time limit fell between 20 March 2020 and 29 November 2020 and was not complied with, so that the time for such completion or compliance is extended up to 30 November 2020.

Deadline extension for tax notification compliance extended and made retroactive to the prior effective date.
The Government substitutes "31st day of August, 2020" with "31st day of October, 2020" in the first proviso of the third paragraph of Notification No. 21/2019-State Tax, thereby extending that deadline; the amendment is made under statutory executive authority and is deemed to have come into force on 31st August 2020.

Commencement of Section 10: provisions of Chhattisgarh GST (Amendment) Act deemed in force from appointed date.
The State Government appoints the 1st day of September, 2020 as the date on which the provisions of section 10 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020 shall be deemed to have come into force, by notification dated 15th September 2020 issued under the powers conferred by sub section (3) of section 1 of the Amendment Act.