Commencement of amendment: section 10 of Haryana GST (Amendment) Act effective from 1 September 2020.
The notification appoints the commencement date for the Haryana GST Amendment, stating that the amendment provision modifying an existing GST provision shall come into force from 1 September 2020, the appointment being made under the Amendment Act by the Governor and issued by the Principal Secretary to the Excise and Taxation Department.

Aadhaar authentication requirement for GST registration: failure or non opt triggers physical/document verification or deemed approval on nonaction.
Aadhaar authentication is made the primary verification mechanism for GST registration; where applicants (other than statutorily exempt persons) fail or do not opt for Aadhaar authentication, registration requires physical verification of the business in the applicant's presence, although a proper officer-with written reasons and senior approval-may instead verify documents. The amendments set distinct timelines for officer action and provide that failure to act within those periods results in deemed approval of the registration application.

Infrastructure debt fund recognition: L&T Infra Debt Fund notified under tax exemption provision, subject to statutory compliance and filing.
Notification designates L&T Infra Debt Fund (PAN: AACCL4493R) as an infrastructure debt fund for the stated assessment year and subsequent years, subject to compliance with the Income-tax Act, applicable rules including rule 2F, Reserve Bank of India conditions, and timely filing of its return of income as required.

De-notification of Special Economic Zone area reduces SEZ extent after Central Government approval under SEZ Act.
Central Government de-notifies 12.14 hectares from the Special Economic Zone for electronic hardware and related support services at SIPCOT Industrial Growth Centre, Sriperumbudur, resulting in a reduced SEZ area of 121.504 hectares. The action is taken under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, following the developer's proposal, State Government approval, and recommendation by the Development Commissioner; the notification lists the specific survey numbers and areas comprising the de-notified land.

Annual report submission timelines set for audit, SAR issuance and submission to Ministry for parliamentary laying.
The substituted rule establishes specific milestones: availability of approved and authenticated annual accounts to the concerned Audit Office and commencement of audit by a fixed mid-year date; issuance of the final Separate Audit Report (SAR) in English with an Audit Certificate by a fixed date in the fourth quarter; and submission of the annual report and audited accounts to the Ministry of Corporate Affairs for placement on the Table of Parliament by year-end.

Authority for Advance Ruling reconstituted; new central and state members appointed and office located in Vijayawada.
Government notification re-constitutes the Andhra Pradesh Authority for Advance Ruling and appoints Member (Central Tax) Sri Sachin Balasahab, Joint Commissioner, CGST Commissionerate, Visakhapatnam Zone, and Member (State Tax) Sri D. Ramesh, Additional Commissioner of State Tax, Office of the Chief Commissioner of State Tax, Vijayawada. The Authority will function from the Office of the Chief Commissioner of State Tax, Vijayawada.

Tax intelligence powers: revenue intelligence officers authorised to gather GST information and refer evasion cases with prior permission.
Specified officers of the State Directorate of Revenue Intelligence are appointed as state tax officers and invested with powers to gather intelligence and collect information under Sections 150 and 151 of the APGST Act, to be exercised statewide concurrently with corresponding Commercial Taxes Department officers. On establishing a prima facie case of tax avoidance or evasion, and with prior permission of the Chief Commissioner, those officers may be authorised to exercise powers under Sections 67, 70 and 71, and must transmit findings and records to the Chief Commissioner for assessment and recovery.

Income exemption for District Mineral Foundation Trusts clarifies specified receipts exempt subject to non-commercial activity and filing conditions.
Central Government notifies District Mineral Foundation Trusts as a class of authority under section 10(46) to exempt specified receipts - contributions by leaseholders, interest for late payment, penalties, interest on DMF funds including savings and term deposits - subject to conditions: no commercial activity, unchanged activities and income character across years, statutory return filing and audited report with a chartered accountant's certificate; notification applies retrospectively to specified assessment years and to listed Trusts.

Common Adjudicating Authority appointment designates specified customs officers to adjudicate listed show cause notices under Customs Act.
The Principal Director General, Revenue Intelligence appoints specified Customs officers to act as Common Adjudicating Authorities pursuant to clause (a) of section 152 of the Customs Act, 1962, authorizing them to exercise the powers and perform the duties of originally named adjudicating authorities for adjudication of listed DRI show cause notices. The notification provides a table mapping noticees, SCN references, original adjudicators and the appointed common adjudicating officers, and records subsequent substitution of certain entries by a later notification.

De-notification of SEZ land: specified parcels removed and resultant SEZ area adjusted under the SEZ statutory framework.
The Central Government has de-notified 0.2509 hectare from the Dahej multi-product Special Economic Zone, reducing the notified area to 1682.4031 hectares; the de-notified land comprises Luvara survey numbers 74/P and 75/P with specified hectare allocations. The de-notification follows the SEZ developer's proposal, State Government approval, and the Development Commissioner's recommendation, and is made pursuant to the statutory de-notification power under the SEZ Act and applicable SEZ rules after satisfaction of procedural requirements.

Extension of compliance deadline for specified GST notification; first proviso extended to a later date.
Exercising powers under section 148 of the Bihar Goods and Services Tax Act, 2017, the Governor, on the Council's recommendation, amends an earlier notification by substituting the date specified in the first proviso of the third paragraph with a later date, thereby extending the period covered by that proviso; the amendment is confined to replacing the figures, letters and words indicating the date.

Time limit extension for GST compliance: deadlines falling in the notified pandemic period are extended to a specified later date.
An inserted proviso extends any time limit for completion or compliance of actions by any authority, specified in, prescribed or notified under section 171, that fall within the period from 20 March 2020 to 29 November 2020 and were not completed within such time; such time limits are extended up to 30 November 2020.

Notification amendment extends GST compliance timelines by substituting specified earlier dates with later dates to align requirements.
The government, invoking powers under section 168A of the Tripura State Goods and Services Tax Act, 2017, amends the principal notification by substituting the 29th day of June, 2020 with the 30th day of August, 2020 and substituting the 30th day of June, 2020 with the 31st day of August, 2020 in the first paragraph of that notification.

GST notification date extension shifts statutory June deadlines to end of August, altering compliance timeframes.
Under section 168A, the Government amends Notification No. F.1-11(91)-TAX/GST/2020(Part-IV) by substituting in the first paragraph, clause (i), the words, figures and letters "29th day of June 2020" with "30th day of August, 2020" and "30th day of June, 2020" with "31st day of August, 2020", thereby extending the specified June compliance dates to corresponding dates in August 2020.

Common Adjudicating Authority appointment assigns a designated officer to adjudicate the show cause notice for M/s Esprit Overseas.
The Central Board of Indirect Taxes and Customs, invoking powers under the Customs Act, appoints the officer named in column (4) of the Table as Common Adjudicating Authority to exercise the powers and discharge the duties of the officers in column (3) for M/s Esprit Overseas in respect of Demand cum Show Cause Notice No. 30/ADC/PBA-3/2020 dated 24.08.2020, thereby delegating adjudicatory responsibility to the Additional/Joint Commissioner of Customs, ICD Patparganj, New Delhi.

Retrospective effective date amendment revises notified GST cutoff dates, extending the temporal applicability of the prior notification.
The Government amends the earlier GST notification by substituting "29th day of June, 2020" with "30th day of August, 2020" and "30th day of June, 2020" with "31st day of August, 2020" in clause (i). Issued under section 168A of the Puducherry GST Act, the notification is declared to have retrospective effect from the 27th day of June, 2020, thereby revising the operative dates in the prior Gazette notification.

E-way bill validity extension preserves expired transport authorizations by deeming them valid through an administratively extended date.
Amendment to the prior notification deems the validity of certain e-way bills generated under the GST rules and whose validity expired on or after the specified cutoff to be extended until the stated extended date, and the notification is deemed to have come into force retrospectively from an earlier date.

E-way bill validity extended for bills expiring between March 20 and April 15, now deemed valid until May 31.
The amendment inserts a proviso deeming the validity of any e-way bill generated on or before 24 March 2020, whose validity expired during 20 March 2020 to 15 April 2020, to be extended until 31 May 2020; the notification is deemed to have come into force on 5 May 2020.

Authorisation of Proper Officers under rule enables specified tax commissioners to exercise powers within their jurisdiction.
Authorisation delegates powers under sub-rules (1) and (2) to Joint, Deputy and Assistant Commissioners of State Tax, subject to exercise only within their territorial jurisdiction, and specifies that the authorisation is effective from the stated retrospective commencement date.

Industrial park designation grants tax eligibility under Section 80-IA to Softzone Tech Park Ltd., subject to compliance conditions.
The Central Government notifies M/s Softzone Tech Park Ltd. as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: site, area and allocable industrial and commercial proportions; minimum infrastructure investment percentages (with a higher threshold where built-up industrial space is provided); specified infrastructure components; a cap preventing any single unit occupying more than fifty per cent of allocable industrial area; requirement for separate statutory approvals; conditioning of tax benefits on achieving the specified number of units; obligatory operation by the proprietor during benefit period; transfer notification procedure; and grounds for invalidation and withdrawal for noncompliance.