Extension of time-limits for compliance under Section 171 postpones prescribed compliance deadlines to a unified later date.
Inserts a proviso to extend any time limit for completion or compliance of actions prescribed, specified or notified under Section 171 of the Maharashtra GST Act that fall during 20 March 2020 to 29 November 2020, where such actions were not completed within that period, by extending the time-limit for completion or compliance up to 30 November 2020.

Due date extension for GSTR-4 filings: deadline extended to 31st October under GST notification for 2019 20.
The Finance Department amends the earlier notification to substitute the first proviso in the third paragraph, replacing the earlier deadline with a later date for filing Form GSTR-4 for the 2019-2020 return period, by textual substitution in Notification No. GST.1019/C.R.58/Taxation-1 effected through Notification No. 64/2020-State Tax.

GSTR-4 deadline extended: filing due moved to end of October, amending the prior state notification.
Extension of the deadline for filing Form GSTR-4 for the financial year 2019-2020 by amendment under Section 168A of the Karnataka GST Act, substituting the due date stated in the third paragraph, first proviso of the earlier notification to the month-end in October, thereby extending the statutory filing timeframe for taxpayers required to submit Form GSTR-4.

Acceptance of deposits period extended to ten years, amending Companies (Acceptance of Deposits) Rules and statutory cross reference.
The amendment increases the time-period reference for acceptance of deposits from five years to ten years in rule 2(1)(c)(xvii) and in rule 3(3) (second proviso, clause (i)), and substitutes an earlier G.S.R. citation in the Explanation to rule 2(1)(c)(xvii) with a later G.S.R. citation.

Commencement dates for Puducherry GST amendment fixed, setting staggered activation for designated amendment provisions.
Appoints commencement dates for specified provisions of the Puducherry Goods and Services Tax (Second Amendment) Act, 2020 under the enabling power in sub section (2) of section 1, fixing staggered operative dates so that designated provisions of the amendment become legally effective on the dates appointed by the Lieutenant Governor.

Extension of compliance deadlines: statutory GST time-limits and certain e way bill validities are deemed extended during the disruption period.
Time-limits for completion or compliance of actions under the Puducherry GST Act that fell during the disruption period are deemed extended to a specified later date, covering actions by authorities (proceedings, orders, notices, approvals) and filings by persons (appeals, replies, applications, reports, documents, returns), subject to express exclusions of specified chapters, sections and related rules; separately, validity of certain e way bills expiring in an earlier window is deemed extended to an interim date.

Special Economic Zone unit inclusion expands eligibility under Puducherry GST; turnover threshold increased for exemption.
Amendment to the Puducherry Goods and Services Tax notification inserts a Special Economic Zone unit into the referenced category in the first paragraph and substitutes the existing turnover ceiling with five hundred crore rupees, thereby raising the monetary threshold that governs applicability of the notification, effected under sub rule (4) of rule 48 of the Puducherry GST Rules as an amendment to G.O. Ms. No. 9 dated 1 April 2020.

E invoice schema: mandatory IRN and structured e invoice fields enable standardized electronic invoice registration and tax reporting.
The amendment prescribes FORM GST INV 1 (e Invoice Schema Version 1.1) effective 30 July 2020, detailing a hierarchical e invoice format with cardinality rules, field specifications and mandatory/optional designations. It mandates IRP generated IRN for invoice validity, enumerated codes for supply/document types and place/state, and requires either IGST or CGST+SGST/UTGST reporting per taxable supply. Annexures cover Ship To, Dispatch From, item attributes, batch details, transporter/e way bill data and optional supporting document encodings.

Corrigendum correcting a government order reference, replacing an incorrect G.O. number with the correct one in notification.
Corrigendum amends the first paragraph of the notification issued vide G.O. Ms. No. 9, dated 1 April 2020, by substituting the reference "G.O. Ms. No. 68" with "G.O. Ms. No. 66" in the Official Gazette publication.

Corrigendum correcting a government notification reference to replace an incorrect G.O. number in the Official Gazette.
Corrigendum correcting the first paragraph of the notification issued vide G.O. Ms. No. 10, dated 1st April, 2020, directing that the reference to G.O. Ms. No. 66 shall be read as G.O. Ms. No. 68 in the Official Gazette publication.

Customs exemption for paper based taggants including M-feature extends BCD relief under amended notification by substituting the Schedule entry.
The notification substitutes the words "Paper Based Taggant, including M-feature" for "M-feature" in column (3) against S. No. 258 of Notification No. 50/2017 Customs, thereby extending the scope of the exemption to relieve Basic Customs Duty on paper based taggants; the amendment is effected under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and is published as Notification No. 33/2020 Customs dated 7th September 2020.

Extension of time limits under Section 171 provides a uniform extended deadline for specified GST compliance during the pandemic period.
Inserts a proviso to extend any time limit for completion or compliance of actions specified, prescribed or notified under Section 171 of the Odisha GST Act that fell within the period from 20 March 2020 to 29 November 2020, so that such time limits are extended up to 30 November 2020; amendment is effected under Section 168A and is deemed effective from 1 September 2020.

Commencement of Section 10 of the GST Amendment activates the amendment's operative provisions and related compliance obligations.
The Governor, exercising statutory power, appoints a specified date as the commencement date for the amendment to the Goods and Services Tax framework by official notification, thereby bringing the amendment's operative provision into force and triggering related compliance and administration obligations.

Invoice preparation requirement: registered suppliers exceeding turnover threshold must prepare prescribed invoices for supplies to registered persons.
Notification superseding the earlier order designates registered persons whose aggregate turnover in a financial year exceeds the turnover threshold, excluding specified exempt categories, as required to prepare invoices and other prescribed documents for supplies to registered persons under the rule governing invoice preparation; the notification is effective from the stated commencement date and does not affect prior actions or omissions.

Electronic invoicing standards introduce structured invoice, supplier, recipient, tax, delivery and item-level reporting requirements for taxable supplies.
The Fifth Amendment Rules revise lottery valuation, transitional-credit timelines, registration particulars, return-defaulter notices and the electronic-invoice format. Lottery supply value is deemed to be 100/128 of ticket face value or the Organising State's notified price, whichever is higher. Specified transitional-credit deadlines are extended. FORM REG-01 requires SEZ Unit and SEZ Developer approval details, while FORM GSTR-3A identifies relevant notices as system-generated and unsigned. FORM GST INV-01 establishes a structured e-invoice schema covering invoice, supplier, recipient, supply, tax, payment, delivery, item and total-value fields.

GST registration, credit and refund rules introduce Aadhaar verification, revised capital-goods credit treatment, and export-proceeds recovery obligations.
Aadhaar authentication is required for registration applicants, and failure to authenticate triggers physical verification of the principal place of business before registration. The amendments revise common-capital-goods input tax credit treatment, permit re-credit of admissible refunds debited from the electronic credit ledger, and distinguish cash and credit components in tax refund claims. Export-related refunds must be repaid proportionately with interest if sale proceeds are not realised within the permitted foreign-exchange period, subject to waiver and later re-refund conditions.

Time limit extension for actions under section 171: deadlines within the pandemic window extended to a single cutoff.
The amendment inserts a proviso extending the time for completion or compliance of any action by any authority, where the original time limit was specified, prescribed or notified under section 171 and fell between 20 March 2020 and 29 November 2020, and where such action was not completed within that time, the time for completion or compliance is extended up to 30 November 2020.

Due date extension for composition GST return grants taxpayers additional time to file annual declaration.
The State Government amends a prior departmental notification under the Rajasthan Goods and Services Tax Act, 2017 to substitute the previously specified due date with a later date for filing Form GSTR-4 for the financial year 2019-20, thereby granting taxpayers under the composition scheme additional time to submit the annual return.

Jurisdiction of customs officers clarified where electronic assignment and territorial nexus govern supervisory review of entry decisions.
The amendment provides that an officer listed in column (2) will have jurisdiction over orders or decisions of subordinate officers listed in column (3) concerning bills of entry for home consumption or for warehousing of goods imported at a customs station in the subordinate officer's territorial jurisdiction, when those entries are assigned electronically to the superior officer in the Customs Automated System for the Act's allocation and review purposes.

Composition levy rates under Uttar Pradesh GST rules revised for different registered person categories with retrospective commencement.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended by substituting the table in rule 7 governing composition levy rates for different categories of registered persons, including manufacturers, specified suppliers, other eligible composition taxpayers, and persons opting under section 10(2A). The amendment is deemed to have come into force with effect from 1 April 2020 and revises the applicable turnover-based tax rates.