Aadhaar authentication requirement: registration processing adjusted; failure to authenticate triggers physical verification or deemed approval timelines.
Amendments center Aadhaar authentication for GST registration: the date of Aadhaar authentication governs submission date where opted; distinct procedures apply when authentication succeeds, fails, or is not opted for. If Aadhaar is not completed or not opted for, registration requires physical verification of business premises unless an authorised officer, with recorded reasons and senior approval, conducts document verification instead. Specific officer action timelines are prescribed for each authentication scenario; failure to act within those periods results in the application being deemed approved. Certain provisos and mandatory terms are made permissive to allow notice issuance and discretionary verification.

Deferred GST return filing for small taxpayers: extended deadline for August GSTR-3B submission via common portal.
The amendment adds a proviso requiring taxpayers with aggregate turnover up to five crore rupees in the previous financial year, whose principal place of business is in Jharkhand, to furnish FORM GSTR-3B for August 2020 electronically through the common portal by the extended deadline; the notification is effective from 24th June, 2020.

Extension of annual return filing deadline for the specified financial year under section 44 and rule 80.
Extension of time for furnishing FORM GSTR-9 and FORM GSTR-9C for the specified financial year is granted until 30th September, 2020 under section 44 read with rule 80, to be filed electronically through the common portal; this notification supersedes Notification No. 15/2020-State Tax dated 25th June, 2020, except as to things done or omitted before such supersession.

Appointment of Advance Ruling Authority member: Shri T. R. Ramnani named as Joint Commissioner of State Tax via official notification.
Amendment under Section 96 of the Maharashtra GST Act substitutes Sr. No. (1) of the earlier Finance Department notification to record the appointment of Shri T. R. Ramnani as a member of the Advance Ruling Authority, designated as Joint Commissioner of State Tax, by official notification issued in the name of the Governor.

Retrospective GST amendments adjust input tax credit rules, extend limitation and authorize force majeure reliefs.
The Amendment revises definitions and eligibility for GST registration and composition, delinks debit note timing from invoices for input tax credit, enables cancellation and extension mechanisms for registration revocation, and empowers the Government to notify invoice and TDS certificate requirements. Enforcement is tightened by making beneficiaries who retain proceeds of specified transactions liable to penalties equivalent to tax evaded and by treating fraudulent availment of input tax credit without invoices as cognisable and non-bailable. Transitional input tax credit rules and certain tax treatments are made retrospective; a new force majeure provision permits time-extension notifications, including retrospective effect.

Appellate Authority for Advance Ruling reconstituted; two officers appointed, effective upon e-gazette publication.
Appellate Authority for Advance Ruling is reconstituted under Section 99 by naming two officers-the Chief Commissioner of Central Tax, Chandigarh Zone, and the Commissioner of State Taxes and Excise, Himachal Pradesh-and superseding the earlier departmental notification; the change is effective from publication in the Himachal Pradesh E-Gazette.

Aadhaar authentication requirement may affect registration timing; alternate physical verification permitted and registrations can be deemed approved.
Amendments make Aadhaar authentication the primary validation route for applicants not exempt under subsection (6D) of section 25, requiring authentication upon submission of Part B of FORM GST REG-01; if Aadhaar is not completed or not opted for, registration requires physical verification or approved documentary verification and specified officer action timelines apply, with failure to act within those periods resulting in the application being deemed to have been approved.

Common Adjudicating Authority appointment empowers specified officers to adjudicate designated show cause notices under the Customs Act.
Pursuant to notification No. 60/2015-Customs (N.T.) as amended and under clause (a) of section 152 of the Customs Act, 1962, the Principal Director General, Revenue Intelligence appoints the officers listed in column (5) to act as Common Adjudicating Authority, exercising the powers and discharging duties of the officers in column (4) for the adjudication of the show cause notices and noticees set out in columns (2) and (3) of the Table.

Time limit extension for statutory compliance under Goa GST Act creates a single unified cutoff for affected deadlines.
The notification inserts a proviso extending any time limit for completion or compliance of an action by any authority, if that time limit fell during the period from the 20th day of March, 2020 to the 29th day of November, 2020 and the action was not completed within such time, up to the 30th day of November, 2020.

Deadline extension under Goa GST: compliance deadline in specified proviso moved to 31st October 2020.
Amendment under authority of section 148 of the Goa Goods and Services Tax Act, 2017 substitutes the figures, letters and words "31st day of August, 2020" in the first proviso of the third paragraph of Notification No. 38/1/2017-Fin(R&C)(100)//2805, dated 8 May 2019, with the figures, letters and words "31st day of October, 2020", thereby extending the deadline specified in that proviso.

Export prohibition of onions declared, with transitional arrangements expressly excluded under the amended export policy.
The notification amends export policy entries for onions in Chapter 7, Schedule 2 of the ITC (HS) Classification, recording a tabular revision from Prohibited to Free for specified onion varieties, and expressly provides that Para 1.05 (transitional arrangements) of the Foreign Trade Policy 2015-20 shall not apply; it declares the export of the described onion varieties prohibited with immediate effect.

Renewal of recognition for a stock exchange granted, subject to ongoing regulatory compliance conditions imposed by the regulator.
Renewal of recognition is granted to Metropolitan Stock Exchange of India Limited under the Securities Contracts (Regulation) Act for one year, enabling it to deal in contracts in securities while remaining subject to the Act's regulatory framework and to conditions that the regulator may prescribe or impose from time to time.

Extension of compliance deadlines under GST extends specified filing and procedural timelines to a uniform cutoff.
Time limits for completion or compliance of actions under the Andhra Pradesh GST Act that fell between 20 March 2020 and 29 June 2020 are extended to 30 June 2020, covering actions by authorities and persons including filing of appeals, replies, returns and other records, subject to specified exclusions including Chapter IV, certain sections (including limits on section 39 and section 68 insofar as e-way bills) and rules made thereunder; e-way bills expiring between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020.

Late fee waiver for delayed GST returns filed by September 2020; excess charges waived and full waiver if tax payable nil.
The amendment waives late fees for specified classes of registered persons who furnish delayed returns by the specified deadline: amounts in excess of two hundred and fifty rupees are waived, with full waiver where State tax payable in the return is nil; similarly, taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30 September 2020 receive the same waiver treatment. The notification is deemed effective from 25 June 2020.

Late fee waiver for specified GSTR-3B returns if furnished by the extended September filing deadline.
The amendment prescribes staggered extended filing deadlines for GSTR-3B returns for specified classes of registered persons based on aggregate turnover and principal place of business, and inserts provisos waiving late fees under section 47 for returns for July 2017-January 2020 if furnished between 1 July 2020 and 30 September 2020, including full waiver where the return shows nil state tax payable.

Notification amendment extends statutory deadline under MP GST Act, substituting the original deadline with a later specified date for compliance.
Amendment substitutes the date in the first proviso of the third paragraph of Notification No. F A-3-26-2019-1-V (53) dated 29 June 2019, extending the statutory compliance timeline under the Madhya Pradesh Goods and Services Tax Act by replacing the earlier prescribed deadline with a later one, enacted on the recommendations of the Council and promulgated by the state government.

Notification amendment revises an earlier notification's effective date, substituting the prior date with a later date.
Amendment substitutes the effective date specified in the cited departmental notification by replacing the earlier date with a later date, made by the State Government under statutory authority on the Council's recommendation and in the public interest.

Late fee waiver for delayed GSTR-1 filings if returns are submitted by specified extended cut-off dates.
Substitutes a proviso to waive the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the due date, if they furnish those details on or before the specified extended dates for the listed months and quarters.

Interest on delayed GST returns: phased nil-interest grace periods followed by applicable interest for specified tax months.
Substituted proviso prescribes interest treatment for registered persons filing FORM GSTR-3B: two turnover-based classes receive phased nil-interest grace periods for designated tax months, after which an applicable interest rate applies for the remainder of the specified period. The amendment links these temporal cut-offs and rates to particular tax months and is issued under section 50(1) read with section 148 of the Madhya Pradesh GST Act.

Revocation period for cancelled GST registrations extended to the later of the service date or a specified cutoff, easing compliance.
For registrations cancelled up to 12th June 2020 where cancellation notices were sent by e mail or made available on the common portal, the thirty day period for filing an application for revocation of cancellation shall be calculated from the later of the date of service of the cancellation order or 31st August 2020.