Extension of deadline under SGST notification: compliance period extended to the end of October this year.
The amendment substitutes the expiry date in the first proviso of the third paragraph of Notification No. 6/2019 State Tax, extending the previously specified deadline to a later calendar date under the government's statutory amendment authority, without changing other terms of the principal notification.

MEIS ceiling imposed limiting per IEC rewards for specified export period and eligibility narrowed; scheme benefits withdrawn thereafter.
A ceiling on MEIS rewards restricts total benefit per IEC for exports with LEO dates from 01.09.2020 to 31.12.2020 to Rs. 2 Crore, subject to further downward revision to comply with the Government allocation. IECs with no LEO-dated exports during 01.09.2019-31.08.2020 and IECs issued on or after 01.09.2020 are ineligible to claim MEIS for exports made from 01.09.2020. MEIS benefits are withdrawn for exports made on or after 01.01.2021.

Exemption from GSTR-9C: foreign airlines need not file reconciliation but must submit CA authenticated receipts and payments statement.
Foreign airlines qualifying under Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead each GSTIN must submit a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant in India or a firm or LLP of practicing Chartered Accountants, by the prescribed due date.

Notification amendment updates reference date in state GST rule and applies retrospectively to an earlier effective date.
The notification substitutes the reference date in a proviso of Notification No. 4/2018-State Tax with a later date and declares that this substitution shall have retrospective commencement from an earlier specified date, thereby altering the operative temporal benchmark of that proviso as recorded in the official gazette.

GST rate amendment: Delhi revises state tax schedules, omitting and inserting tariff entries to change taxable classifications.
The Delhi State GST notification amends the rate schedules by omitting specified serial entries in Schedule I (2.5%) and Schedule II (6%), inserting a new serial entry under Schedule II for tariff heading 3605 00 10 described as "All goods," deleting specified serial entries in Schedule III (9%), and substituting the description of an existing serial entry in Schedule III; the changes alter which goods fall within each state tax rate and take effect from the notification's stated effective date.

Special Economic Zone notification: IT/ITES SEZ area designated and Approval Committee constituted, ICD status assigned.
Notification designates a 2.098 hectare plot at Village Mahape, Navi Mumbai as an IT/ITES Special Economic Zone proposed by M/s. Larsen & Toubro Infotech Limited, following satisfaction of statutory prerequisites and grant of approval for development, operation and maintenance. It constitutes an Approval Committee comprising specified ex officio members and state nominees with a developer representative as special invitee. The SEZ is declared to be deemed an Inland Container Depot, aligning the zone with customs treatment applicable to ICDs.

Bullion regulation: Authority empowered to regulate bullion products and related services within IFSCs under the Act.
Notification under the International Financial Services Centres Authority Act, 2019 empowers the Authority to regulate specified bullion-related products and services: bullion spot delivery contracts and bullion depository receipts with underlying bullion, together with trading in such receipts, bullion financing, bullion-based loans, loans against bullion collateral, bullion vaulting, and clearing and settlement services. Key definitions clarify "bullion" and the structure of spot delivery contracts and depository receipts for regulatory application.

Extension of GSTR-4 filing deadline: Tripura extends due date for financial year returns under state GST notification.
The Government, by notification under section 148 of the Tripura State GST Act, amended an earlier Finance Department notification to substitute the due date in the first proviso of the third paragraph, thereby extending the filing deadline for Form GSTR-4 for the financial year 2019-2020 and revising the statutory last date for composition taxpayers to submit that annual return.

Extension of GSTR-4 filing deadline: due date shifted to a later date for 2019-2020 returns under departmental amendment.
The Nagaland Finance Department amends a prior notification to extend the due date for filing Form GSTR-4 for financial year 2019-2020 by substituting a later calendar date in the third paragraph, first proviso of the original notification, thereby changing the statutory filing deadline under the departmental order.

Aadhaar authentication requirement triggers physical verification and affects registration and refund re-credit to electronic credit ledger.
Aadhaar authentication is required for GST registration applications from 1 April 2020; failure to authenticate (except persons notified under section 25(6D)) mandates grant of registration only after physical verification of the principal place of business within sixty days, with the verification report, photographs and documents uploaded in FORM GST REG-30 within fifteen working days. Input tax credits for certain capital goods are to be credited to the electronic credit ledger with a five year useful life; recredits of electronic ledger amounts found refundable are to be made by FORM GST PMT-03 and refunds proportionate to cash payments sanctioned in FORM RFD-06. Rule 96B provides recovery of refunds where export proceeds are not realised within the FEMA period, subject to RBI write offs and refund of recovered amounts if proceeds are later realised.

Valuation of lottery tickets set as a percentage of face value or notified price, clarifying GST taxable value.
Valuation of lottery tickets is prescribed by deeming the value of supply to be 100/128 of the face value of the ticket or the price notified by the Organising State, whichever is higher, with the term "Organising State" having the meaning assigned in the Lotteries (Regulation) Rules, 2010.

Notification deadline extension postpones prior cutoff under Meghalaya GST notification, altering the operative date provided by the State amendment.
The Government of Meghalaya amends Notification No.21/2019-State Tax by substituting a later operative date in the first proviso of the third paragraph, thereby extending the duration of the provisional condition set out in that notification; the amendment is promulgated under the State's delegated taxation authority on the recommendation of the Council.

Commencement of amendment provision notified - operative Section 10 to commence, bringing the GST amendment provision into force.
The Government notifies the appointment of an effective date under the amendment statute, specifying that Section 10 of the Meghalaya Goods and Services Tax (Amendment) Act, 2020 shall come into force on the appointed date, exercising the statutory power to fix commencement of that provision.

Tariff value fixation for specified imports sets determinative customs valuation benchmarks affecting edible oils, metals, seeds, and nuts.
Substitution of tariff-value tables under section 14(2) of the Customs Act fixes statutory benchmark import values for specified commodities: edible oils (various palm and soybean oil types), brass scrap (all grades), poppy seeds, specified categories of gold and silver with explanatory qualifications, and areca nuts; the amendment replaces TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.).

Specification of Scheduled Commercial Banks applies them under Section 138(1) of the Income tax Act by Central Government notification
Central Government designates the Scheduled Commercial Banks listed in the Second Schedule of the Reserve Bank of India Act, 1934 for the purposes of sub clause (ii) of clause (a) of subsection (1) of the Income tax Act, 1961, by formal notification.

Special GST procedure deadline extended by substituting the earlier August deadline with 31 October 2020 for specified registered persons.
The special procedure prescribed under the Arunachal Goods and Services Tax framework is amended by replacing the deadline of 31 August 2020 with 31 October 2020 in the first proviso to the third paragraph of the principal notification. The amendment is made under the statutory power to prescribe special procedures for specified registered persons, following the Council's recommendations.

Extension of notification deadline under Sikkim GST Act extends the compliance timeline for a previously notified provision.
Under the enabling provision, section 148 of the Sikkim GST Act, the Government amends Notification No. 21/2019-State Tax by substituting in the third paragraph, first proviso the originally specified date with a later specified date, thereby extending the temporal applicability of that notification as formalised in the issued amendment.

Extension of GSTR-4 filing due date: Government postpones the deadline to October under amendment to notification.
The Government amended the principal notification to extend the due date for filing Form GSTR-4 for financial year 2019-2020 by substituting the earlier date in the first proviso of the third paragraph with a later October deadline, thereby altering the prescribed statutory timeline for composition scheme taxpayers to submit their annual return.

Commencement of amendment provisions: section 10 of the Gujarat GST Amendment Act comes into force fixing the operational start.
Notification appoints 1 September 2020 as the commencement date for section 10 of the Gujarat Goods and Services Tax (Amendment) Act, 2019, thereby bringing into force the amendment's provisions relating to interest under the Act.

Appointment of Common Adjudicating Authority consolidates adjudication of specified customs show cause notices under delegated DRI authority.
Notification appoints a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, delegating to specified officers the powers and duties previously vested in named customs officers for adjudication of the listed show cause notices. The schedule identifies noticees, show cause notice numbers, original adjudicating authorities and the officers now designated to act as common adjudicating authority, confining each appointment to the particular proceedings set out in the Table.