Anti-dumping duty on phosphoric acid imposed, imports subject to five-year duty, payable in domestic currency under exchange-rate rules.
Imposition of anti-dumping duty on Phosphoric Acid imports (all grades/concentrations excluding Agriculture/Fertilizer grade) originating in or exported from Korea RP, and on goods exported via Korea RP, at a specified per metric tonne rate payable in Indian currency. The duty supersedes the 2015 notification, follows findings of continued dumping and injury and likelihood of continuation if rescinded, requires use of the government notified exchange rate for conversion, and is effective for five years from Gazette publication unless earlier revoked or amended.

Aadhaar authentication service authorized for a specified reporting entity under PMLA to enable biometric identity verification for compliance.
The Central Government notifies a named reporting entity to undertake Aadhaar authentication service under the Prevention of Money laundering Act after concluding the entity complies with Aadhaar Act privacy and security standards and following consultation with the Unique Identification Authority of India and the regulatory authority, thereby authorizing Aadhaar-based authentication for the entity's reporting and compliance functions.

Aadhaar-authentication-based GST registration sets verification requirements and differentiated deemed approval timelines for applicants across registration applications.
GST registration processing is linked to Aadhaar authentication. Applicants who fail authentication or do not opt for it ordinarily require physical verification of their business premises, although document verification may be used with recorded reasons and requisite approval. Deemed approval timelines differ for successful authentication, failed authentication, non-opt-in, and clarification cases. The physical-verification framework also applies where Aadhaar authentication is not opted for.

Exchange Rate Determination sets notified conversion rates for specified foreign currencies for import and export purposes.
Determination under section 14 of the Customs Act, 1962 fixes specific rupee conversion rates for listed foreign currencies for customs purposes, effective 21st August, 2020, with distinct rates for imported and exported goods set out in Schedule I (per unit) and Schedule II (per 100 units); the Notification supersedes the earlier 6th August, 2020 notification except as to prior actions.

E invoice portal designation: GSTN-managed websites notified as the common portals for e-invoice preparation and submission.
Notification designates specified websites as the Common Goods and Services Tax Electronic Portal for preparation of e-invoices, invoking statutory powers under the Delhi GST and related rules and explaining that the listed sites are managed by the GST electronic network provider; the designation operates with retrospective effect to give legal force to the centralized portals for invoice preparation.

Aadhaar authentication for GST registration becomes primary, with physical verification or deemed approval where authentication is absent.
The amendment makes Aadhaar authentication the primary validation method for GST registration applications (except for persons exempted under the Act), treating the date of successful Aadhaar authentication as the application submission date; where Aadhaar authentication is not completed or not opted for, registration requires physical verification or, with recorded reasons and approval, document verification by the proper officer, and specified timelines for notices, officer actions and deemed approval apply.

Aadhaar authentication requirement for GST registration reshapes verification, with physical checks or approved document verification as alternatives.
The amendment makes Aadhaar authentication the primary identity verification method for GST registration and sets the date of application as the date of successful authentication or an earlier cut-off. Applicants who do not undergo or opt for Aadhaar authentication face mandatory physical verification of business premises unless a higher-ranked officer approves document-based verification. The rules adjust timelines for issuing FORM GST REG-03, prescribe deemed-approval periods when the proper officer fails to act within specified timeframes, and explicitly amend rule 25 to include failures arising from not opting for Aadhaar authentication.

Aadhaar authentication for GST registration: non authenticated applicants face verification or document checks and potential deemed approval.
Aadhaar authentication is required for GST registration applicants except those notified under section 25(6D), with the application date fixed at authentication or fifteen days from Part B submission. Failure or refusal to authenticate mandates physical verification of business premises unless the proper officer, with written reasons and Joint Commissioner approval, opts for document verification. Specified timelines for issuance of REG 03 and for officer action are prescribed, and failure to act within those periods results in deemed approval. Rule 25 is amended to include non opt in to Aadhaar authentication alongside authentication failure for verification purposes.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices under the Customs Act.
DRI appoints specified officers to act as Common Adjudicating Authority to exercise the powers and duties of the originally named adjudicating authorities for the adjudication of the listed show cause notices under the Customs Act, centralising adjudicatory responsibility for the identified noticees and notices.

Appointment of Common Adjudicating Authority to adjudicate specified customs show cause notices following delegated authority.
Appointment of a Common Adjudicating Authority by the Directorate of Revenue Intelligence to exercise delegated adjudicatory powers under the Customs Act in respect of specified show cause notices; the notification designates officers listed in the Table to act in place of the originally named adjudicating authorities for the adjudication of the enumerated show cause notices.

Customs notification amendment: substitution of a table entry updates specified DRI file reference and corrigenda in Director General order.
Director General, Revenue Intelligence amends Notification No. 31/2020 by substituting the existing entry in column 3 against serial number 3 of the Table, replacing the previously cited DRI file reference and its corrigenda with a new entry recorded by the amending notification.

Commencement date for GST amendment rules set retroactively, making specified amendment provisions operative for tax compliance.
Appoints 21st June 2019 as the date from which specified provisions of the Delhi Goods and Services Tax (Fourteenth) Amendment Rules, 2018 shall be operative, referencing Notification No. 74/2018 State Tax, and cites section 164 of the Delhi Goods and Services Tax Act, 2017 as the empowering provision for the Lt. Governor's appointment.

Aadhaar authentication requirement for registration introduced under GST rules; alternate identification available when Aadhaar is not assigned.
Notification makes Aadhaar authentication of an individual's Aadhaar number a mandatory eligibility condition for GST registration under rule 8 of the Delhi GST Rules, while providing that individuals without an Aadhaar number shall be offered alternate and viable means of identification as specified in rule 9; the notification takes effect from the stated commencement date.

Distinct person registration for corporate debtors under insolvency requires new GST registration and preserves input tax credit rights.
IRP/RP-managed corporate debtors undergoing corporate insolvency resolution are to be treated as a distinct person for GST and must obtain new registration in each State/Union territory within thirty days of IRP/RP appointment. The IRP/RP must file the first return covering the period from becoming liable to registration until registration is granted. In that return the IRP/RP may avail input tax credit on invoices for supplies received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions except section 16(4) and rule 36(4) exceptions. Cash ledger amounts deposited by the IRP/RP shall be available for refund to the erstwhile registration.

Revocation of registration deadlines extended: later of service date or administrative cutoff governs eligibility for revocation.
For registered persons whose registrations were cancelled after service of notices by electronic communication or by making them available on the common portal and where cancellation orders were passed up to a specified June 2020 cutoff, the period of thirty days for filing an application for revocation shall be reckoned from the later of the date of service of the cancellation order or a fixed administrative cutoff date in August 2020; the Order is deemed effective from a late June 2020 commencement date.

Aadhaar authentication requirement: specified insurers must adopt Aadhaar authentication where privacy and security standards are met.
Notification under section 11A of the Prevention of Money laundering Act requires specified insurance reporting entities to undertake Aadhaar authentication services, conditioned on the Central Government's satisfaction that those entities meet the privacy and security standards under the Aadhaar law and following consultation with the Unique Identification Authority and the insurance regulator.

Extension of statutory deadline in Puducherry GST notification, substituting the proviso date to a later date.
Under the authority of section 148 of the Puducherry GST Act, the Lieutenant Governor, on Council recommendation, amends the Commercial Taxes Secretariat notification (G.O. Ms. No. 34 dated 5 August 2019) by substituting the figures, letters and words specifying the date in the third paragraph, first proviso, with a later date, thereby modifying the proviso's temporal scope as published in the Puducherry Gazette.

Late fee waiver for specified delayed GST returns when returns filed by the extended deadline avoiding excess late fees.
Amendment provides a conditional waiver of late fee for specified registered persons who file prescribed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees shall be waived, and the late fee shall be fully waived where the return shows nil State tax payable; similar treatment applies to taxpayers above a specified aggregate turnover for delayed FORM GSTR 3B filings for the relevant months. The notification is deemed effective from 25th June.

Late fee waiver for delayed GSTR returns allowed if returns furnished by specified extended dates.
Waiver of late fee is provided for registered persons who fail to furnish outward supply details in FORM GSTR-1 for specified months and quarters, provided the returns are filed on or before prescribed extended dates listed for each month/quarter; the amendment substitutes the earlier proviso and is deemed effective from 24 June 2020.

Late fee waiver for delayed GSTR-3B returns provides relief and prescribes extended filing deadlines for specified taxpayers.
Substitutes the third proviso Table to set extended FORM GSTR 3B filing deadlines by aggregate turnover class and inserts provisos waiving, in defined circumstances, late fees under section 47-both a waiver cap relief where late fee exceeds a de minimis amount and a full waiver where State tax payable is nil-subject to filing within the prescribed relief window, with effect from the notification's commencement date.