Commencement of section 10 appointed effective 1 September 2020 under the Odisha Goods and Services Tax Amendment Act by state notification.
The State Government, under the power of sub section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2019, appoints 1 September 2020 as the date on which section 10 of the Amendment Act shall come into force by Finance Department notification dated 31 August 2020.

Goods and services tax amendment streamlines registration, invoicing, transitional credit, and fraudulent input tax credit liability.
The Uttar Pradesh Goods and Services Tax (Third Amendment) Act, 2020 amends the Uttar Pradesh Goods and Services Tax Act, 2017 to update territorial references, extend the composition scheme to services, revise registration and cancellation procedures, prescribe the issuance of tax invoices and tax deduction at source certificates, and expand penalty and offence provisions relating to fraudulent input tax credit. It also introduces retrospective changes to transitional credit provisions under section 140 and to Schedule II, extends the removal-of-difficulties period, and repeals the corresponding Ordinance with saving for actions taken under it.

Commencement of Section 10 under Goods and Services Tax amendment notified, bringing the amendment provision into force from the appointed date.
Notification appoints the first day of September, 2020 as the date on which Section 10 of the Goods and Services Tax (Amendment) Act, 2019 shall come into force, issued by the Finance Department as the formal administrative instrument notifying commencement.

Commencement of clause (ii) of section 23: provision appointed into force on 28 August 2020 under section 1(2) powers.
The government appointed 28 August 2020 as the date on which clause (ii) of section 23 of the Companies (Amendment) Act, 2017 shall come into force, by a Ministry of Corporate Affairs notification exercising the Act's commencement power under its enabling provision and recording the formal notification reference and signatory.

Aadhaar authentication for GST registration clarified; failure or non opt triggers document or physical verification and revised timelines.
Amends Bihar GST Rules to require Aadhaar authentication for applicants who opt in, treat the authentication date as the application date, and provide that where Aadhaar authentication is not completed or not opted for registration will follow physical verification or, with senior-officer approval, document verification; the amendment also revises distinct timelines for officer action and deems applications approved if action is not taken within the applicable period.

Disclosure of annual return web link allows companies to omit attaching the Form MGT.9 extract in the Board's report.
The amendment to rule 12(1) provides that a company shall not be required to attach the extract of the annual return in Form No. MGT.9 with the Board's report where the web link of such annual return has been disclosed in the Board's report in accordance with the statute, thereby substituting attachment with web link disclosure.

Extension of GST notification period expands covered months and postpones the compliance cut-off, retaining retrospective commencement.
Amendment to Notification No. 43/2018-State Tax substitutes the terminal month of the covered period and the compliance cut-off in paragraph 2, second proviso, extending the range of months to which the notification applies and moving the deadline to a later quarter-end. The amendment is made under section 148 of the Delhi GST Act and is declared effective retrospectively from the principal notification's original commencement date.

E-invoice requirement for high-turnover registered persons to issue invoices to other registered persons under rule 48.
Notifies that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are required to prepare and issue e-invoice under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 in respect of supply of goods or services or both to a registered person.

Aadhaar authentication requirement for GST registration triggers physical verification or alternate document checks and deemed approval timelines.
The amendment mandates Aadhaar authentication for GST registration applicants who opt in; the date of authentication is treated as the application date. If Aadhaar authentication is not completed or not opted for, registration requires physical verification of the place of business unless a senior officer permits document verification instead. The rules adjust notice issuance and officer action timelines based on authentication status and provide that failure of the proper officer to act within prescribed periods causes the application to be deemed approved.

Aadhaar authentication exemption: non-citizens excluded while Individuals, Authorised Signatories, Partners and Karta remain subject to requirement.
The notification provides that Aadhaar authentication requirements shall not apply to a person who is not a citizen of India or to classes of persons other than the following: Individual; Authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family; the measure takes effect from the first day of April, 2020.

GST on aircraft maintenance services: amendment adds MRO services to a reduced state tax classification under Delhi GST.
The notification inserts a new entry (ia) into the State GST rate table to include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts, classifying those services as taxable under the Delhi State Tax rate schedule. It also amends the cross-reference in item (ii) to include the new entry (ia), thereby aligning related provisions to apply to the added MRO services.

GSTR-3B return due dates set, with extended filing window for smaller taxpayers and payment via electronic ledgers.
Filing timelines for GSTR-3B returns for April-September 2020 require electronic submission through the common portal, generally by the twentieth day of the month following the relevant month, with an extended furnishing window to the twenty-fourth day for taxpayers below a specified turnover threshold. Tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger, and liabilities for interest, penalty, fees or other amounts must be debited to the electronic cash ledger, not later than the last date for furnishing the return. The notification is effective from 23rd March 2020.

Aadhaar authentication exemption: non-citizens and classes beyond specified individuals are excluded from mandatory Aadhaar verification.
The Punjab notification specifies that Aadhaar authentication provisions will not apply to persons who are not Indian citizens or to classes other than the following: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family, and states that the notification is effective from the commencement of the relevant tax year.

Aadhaar authentication requirement expanded to certain non-individual representatives for GST registration, with alternate ID if Aadhaar absent.
Notification requires Aadhaar authentication of possession for specified non-individual persons-authorised signatories, managing and authorised partners, and the Karta of an HUF-to be eligible for GST registration, and provides that if Aadhaar is not assigned alternate means of identification shall be offered as prescribed by the rules.

Aadhaar authentication requirement now conditions GST registration, with alternate identification offered where Aadhaar is not assigned.
Notification prescribes Aadhaar authentication as a condition for an individual's eligibility for GST registration under the Punjab GST Rules and provides that, if an Aadhaar number is not assigned, viable alternate means of identification must be offered; the instrument fixes the date from which this authentication requirement and its alternative-identification safeguard are to be treated as in force.

GSTR-1 filing deadlines for eligible small taxpayers set, specifying quarterly submission windows and later monthly notifications.
Notifies a special quarterly filing regime in FORM GSTR-1 for registered persons within the small taxpayer turnover band, specifying filing deadlines for the April-June 2020 and July-September 2020 quarters, provides that monthly return time limits for April-September 2020 will be notified later in the Official Gazette, and declares the notification effective from the stated commencement date under the Punjab GST Act and Rules.

Commencement of amended GST provisions appointed retrospective, deeming multiple amendment provisions to have come into force.
The Governor has appointed a retrospective commencement date under the Punjab Goods and Services Tax (Amendment) Act, 2020, by which the provisions of sections 2 to 21, subject to specified exclusions, are deemed to have come into force; the notification declares the effective date for those amendment provisions and is issued by the Department of Excise and Taxation.

Revocation of registration period extended: later of service date or prescribed cutoff considered for revocation eligibility.
For cancellations effected up to 12th June, 2020, the Order directs that, for computing the thirty day period under section 30(1) for filing an application to revoke cancellation where notices were served electronically or made available on the common portal under section 169(1), the later of the date of service of the cancellation order or the specified cutoff date in the Order shall be considered the commencement date for the thirty day revocation period.

Income-tax Authority Reassignment updates headquarters and assessment unit listings, correcting and reallocating jurisdictions across regions.
The corrigendum amends the Schedule of income tax authorities by replacing and correcting specified entries: it designates a block of Assessment Unit posts as headquartered at Kolkata; substitutes and inserts a new series of Assessment Unit entries headquartered at Shimla in place of deleted entries; and deletes another sequence while inserting a block of Assessment Unit listings to be placed under the administrative control of the CCIT (ReAC), Bareilly, with headquarters at Haldwani, thereby realigning jurisdictional headquarters in the principal notification.

Jurisdictional reallocation of income-tax offices updates office designations and inserts and deletes specific postings across regions.
Corrigendum amends Schedule IV of the earlier Income-tax notification by deleting a listed entry, replacing office designations and locations for multiple serial numbers, and inserting new serial entries with specified Principal Commissioner/Commissioner of Income-tax designations for affected localities, thereby updating the Gazette record of administrative office allocations.