Exchange rate determination sets specified foreign currency conversion rates for customs valuation of imports and exports, superseding prior notification.
Determination under section 14 establishes specified foreign currency conversion rates, effective 4th September 2020, superseding Notification No.80/2020 except as to acts or omissions done before supersession. The notification prescribes Schedule I with per unit rupee equivalents and Schedule II with per 100 unit rupee equivalents to be used for conversion between foreign currencies and Indian rupees for customs purposes relating to imported and exported goods.

Customs notification amendment updates investigative file reference by adding a corrigendum, altering the specified Table entry.
Amendment substitutes, against serial number 9 in column 3 of the Table to Notification No. 128/2016-Customs (N.T.), the existing entry "DRI F. No. 50D/28/2009/CI dated 28.02.2013" with "DRI F. No. 50D/28/2009/CI dated 28.02.2013 read with corrigendum dated 06.08.2020," as issued by the Directorate of Revenue Intelligence in Notification No. 42/2020-Customs (N.T./CAA/DRI).

Common adjudicating authority appointed to consolidate adjudication of specified customs show-cause notices and exercise delegated powers.
The Principal Director General, Revenue Intelligence, under clause (a) of section 152 of the Customs Act, appoints the officer(s) listed in column (5) as common adjudicating authority to exercise the powers and duties of the officers listed in column (4) for adjudication of the show cause notice specified in column (3) in respect of the noticee(s) in column (2).

Reimbursement of IGST claims: scanned e Way bills allowed conditionally; forged or tampered bills trigger forfeiture of incentive.
Amendments allow IGST reimbursement claims to be accepted until 31 December 2020 on scanned e Way bills stamped and verified by the consignee and attested by the claimant with a post dated cheque; prescribe filing deadlines for January-March and April-June claim periods on prescribed format; and provide that claims supported by tampered, morphed, fake or forged scanned e Way bills will cause forfeiture of the incentive for the whole financial year.

Extension of time limits: compliance deadlines falling within the pandemic period are extended to a specified subsequent deadline.
Amendment inserts a proviso to extend prescribed time limits where any time for completion or compliance of an action by an authority under section 171 falls between the 20th day of March, 2020 and the 29th day of November, 2020 and was not met; such time is extended up to the 30th day of November, 2020.

Commencement of Section 10: provision appointed to come into force and deemed effective from the notified commencement date.
The Governor appoints the first day of September, 2020 as the date on which the provisions of Section 10 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 shall come into force, and the notification is declared to be deemed to have come into force with effect from that commencement date.

Commencement of amendment to section 50: provisions of section 10 now operative from notified date.
The Government notifies that the provisions of section 10 of the Maharashtra Goods and Services Tax (Amendment) Act, 2019 shall come into force on the 1st day of September, 2020, thereby bringing into operation the amendment to section 50 of the Maharashtra Goods and Services Tax Act, 2017 by formal state notification.

Time limit extension for GST compliance: deadlines falling in the pandemic period are extended to the end of November.
The amendment inserts a proviso extending the time limit for completion or compliance of any action by any authority, where that time limit, as specified or prescribed or notified under section 171, fell between 20 March 2020 and 29 November 2020 and was not met, so that the time for completion or compliance is extended up to 30 November 2020.

Anti-dumping duty extension on float glass from China remains in force until December 7, 2020.
The Central Government amends Notification No. 47/2015-Customs (ADD) to insert a paragraph providing that the anti-dumping duty on "Float Glass" (2 mm to 12 mm, clear and tinted except green, excluding reflective and certain processed glass) originating in or exported from China shall remain in force up to and inclusive of the 7th December, 2020, unless revoked, superseded or amended earlier.

Provisional anti-dumping duty imposed on ciprofloxacin hydrochloride imports, with producer-specific rates and six-month applicability.
Imposition of a provisional anti-dumping duty on Ciprofloxacin Hydrochloride imports from or exported from China PR, with differentiated per-kilogram rates for three named producers and higher rates for other producers or goods routed via third countries; duty effective for six months and payable in Indian currency with exchange rates as notified by the Government.

Extension of filing deadline for GSTR-4 returns: state notification defers the due date for pending filings.
The State amends a prior Finance Department notification, under section 148 of the Odisha Goods and Services Tax Act, 2017, substituting the proviso's previously specified due date for filing Form GSTR-4 with a later date, and declares the amendment to have effect retrospectively from the original deadline.

Extension of compliance deadline: first proviso date extended to 31st October 2020 under GST notification amendment.
The amendment substitutes the figures, letters and words "31st day of August, 2020" with "31st day of October, 2020" in the first proviso of the third paragraph of Notification No. II(2)/CTR/301(f-2)/2019, under the authority of Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017, thereby extending the applicable cut off date specified by that proviso.

Retrospective exemption suspends state tax on fishmeal and imposes reduced tax for certain machinery parts.
The notification uses executive power to exempt fishmeal from State tax for a retrospective period and to impose a reduced State tax on agricultural machinery parts for an earlier retrospective period; both adjustments amend a prior finance department notification and include a no-refund condition preventing refunds to taxable persons who already paid tax for those periods.

Extension of time limits for GST compliance where prescribed timelines fell within the disruption period, compliance deadline moved to a single cut off.
A proviso is inserted into the earlier GST notification extending time limits: where a time limit specified, prescribed or notified under the GST provision fell within the disruption period and compliance was not made within such time, the time for completion or compliance is extended to a single prescribed cut off date.

Commencement of GST amendment provision fixed from 1 September 2020 under the Uttar Pradesh tax framework.
The Governor appointed 1 September 2020 as the date on which section 10 of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 would come into force, exercising the power under sub-section (2) of section 1 of the Amendment Act. The notification fixes the effective date for implementation of the specified provision under the Uttar Pradesh GST framework.

Extension of time limits: GST compliance deadlines falling in the specified pandemic period are extended to end of November.
Inserts a proviso into Notification No. 33/2020-State Tax that where any time limit for completion or compliance of any action by any authority, specified, prescribed or notified under the relevant GST provision, falls between 20 March 2020 and 29 November 2020 and was not met, the time limit is extended to 30 November 2020.

Time limit extension for compliance periods during specified pandemic interval; uncompleted actions now extended to a new deadline.
Inser tion of a proviso extending the time limit for completion or compliance of any action by any authority, where the original time limit specified under section 171 fell within the notification's identified period and the action remained uncompleted, providing that the time for such completion or compliance shall be extended to the revised deadline set by the proviso.

Time-limit extension under Section 171 postpones deadlines falling in the covered pandemic period to 30 November.
Where any time-limit for completion or compliance of any action specified, prescribed or notified under Section 171 that falls during 20 March 2020 to 29 November 2020 has not been met, the time limit for such completion or compliance is extended up to 30 November 2020.

Commencement of GST amendment rules: a statutory appointment sets the operative date for specified amendment provisions.
The Lt. Governor appoints 24th September, 2019 as the date on which the provisions of the Fourth Amendment Rules, 2019 to the Delhi Goods and Services Tax Rules shall come into force, referencing their prior publication in the Delhi Gazette and effecting commencement of the named rule provisions.

Extension of GST return deadlines: deferred filing for composition scheme statement and annual return to later specified dates.
The amendment mandates that persons specified in the second paragraph must furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, by the extended due date, and that persons specified in the third paragraph must furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020, by the extended due date; the change is made under section 148 and is effective from 3rd April, 2020.