Interest relief for delayed GST returns: nil-interest windows then a specified interest rate thereafter for eligible filers.
Prescribes reduced interest for late GST payments filed in FORM GSTR-3B by two classes of registrants: those above the aggregate turnover threshold receive a brief nil-interest interval then interest until a cut-off date; those at or below the threshold with principal place in the State receive staggered nil-interest deadlines for February-July 2020, after which a uniform interest rate applies; the amendment is effective from the stated operative date.

Composition levy revised for specified supplier categories, altering turnover-based tax obligations and opt-in conditions effective from April.
The notification substitutes the composition levy Table in the Assam GST Rules, specifying categories of registered persons-manufacturers (with certain exclusions), suppliers of specified Schedule II supplies, other eligible suppliers under section 10, and persons opting under section 10(2A)-and prescribes distinct turnover based composition rates for each category, effective from the first day of April 2020, issued under section 164 of the Assam GST Act, 2017.

Nil return SMS filing allowed: registered taxpayers may submit Nil returns via SMS verified by OTP.
Rule 67A is substituted to permit registered persons to furnish a Nil return or Nil details of outward supplies for a tax period through short messaging service using the registered mobile number, with the filing verified by a registered mobile number-based One Time Password (OTP); a Nil return is defined as a return with no entries in any tables of the applicable return forms.

Deferred import-duty payment rules remove Rule 4 and renumber the remaining provisions under the amended regulatory framework.
Deferred Payment of Import Duty Rules, 2016 are amended by omitting Rule 4, with effect from publication in the Official Gazette. As a consequential change, existing Rules 5 to 8 are renumbered as Rules 4 to 7 respectively. The amendment modifies the notification establishing the deferred payment framework for import duty.

Extension of deferred import duty to Authorised Public Undertakings adds definition and approval requirement for eligibility upon publication.
The notification amends Notification No.135/2016-Customs (N.T.) by inserting "Authorised Public Undertaking" as a covered category and substituting the Explanation to define "AEO" as Authorised Economic Operator and "Authorised Public Undertaking" as an authorised public undertaking approved by the Directorate of International Customs under the Central Board of Indirect Taxes and Customs; the amendment takes effect from the date of publication in the Official Gazette.

E-invoice schema: mandatory IRN and standardized invoice fields required for GST e-invoicing compliance by suppliers.
The Ninth Amendment substitutes FORM GST INV-01 with an electronic invoicing schema (Version 1.1) effective 30 July 2020, prescribing cardinality rules, technical field specifications and mandatory elements including IRN generation by the Invoice Registration Portal, supply and document codes, supplier and recipient GSTIN and addresses, itemised invoice details (HSN/SAC, quantities, prices, taxable value, GST rate and tax amounts), and document total reconciliation; optional modules cover export/SEZ fields, e way bill data, batch/product attributes and supporting documents.

Turnover threshold for SGST compliance increased and SEZ units explicitly included in notification amendments under Bihar rules.
Amends the first paragraph of Notification S.O. 110 dated 6 May 2020 by inserting a Special Economic Zone unit into the class of entities referred to before 'those referred to in sub-rules' and by substituting the previously specified turnover amount with five hundred crore rupees; issued under the Governor's powers under sub-rule (4) of rule 48 of the Bihar Goods and Services Tax Rules, 2017 as Notification S.O. 156 dated 18 August 2020.

Extension of compliance deadline under Bihar GST notification postpones prior cutoff in the first proviso of the specified notification.
Amendment under section 148 substitutes the figures, letters and words "15th day of July, 2020" in the first proviso of the third paragraph of Notification No. S.O. 212 dated 8 May 2019 with the figures, letters and words "31st day of August, 2020", thereby extending the specified compliance cutoff in that proviso.

Manual filing of GST refund appeals allowed pending portal; use Form APL 01, provide certified order, receive acknowledgements.
Appellants may manually file appeals against refund sanction or rejection orders using Form APL-01, verified and signed with the order annexed; the First Appellate Authority must record APL-01 in a serial register and issue a provisional acknowledgement. The appellant must file the certified copy of the order within seven days, after which the Authority will register the appeal and issue the final acknowledgement in Form APL-02, recording register and provisional acknowledgement serial numbers; the manual process continues until online filing is available on the GST common portal.

Turnover-based GSTR-1 due dates set for small taxpayers, prescribing quarterly filing deadlines and procedural requirements.
Prescribes a special quarterly filing procedure under section 148 for registered persons with aggregate turnover below the notified threshold, requiring them to furnish outward-supply details in FORM GSTR-1 for the specified quarters and setting the corresponding due dates; the time limit for furnishing returns under section 38(2) for April-September 2020 will be notified later.

E invoice applicability: SEZ units included and threshold raised, expanding mandatory e invoicing obligations for registrants.
The State notification amends the earlier e invoicing notification by inserting Special Economic Zone units into the class of registered persons covered and by substituting the prior monetary threshold with a higher threshold for mandatory e invoice applicability, thereby expanding the regulatory scope and altering compliance obligations under the relevant goods and services tax rule.

E-invoice schema mandates standardized electronic invoice format and IRN generation, requiring structured reporting and mandatory fields.
The notification substitutes FORM GST INV-01 with a mandated e invoice Format/Schema Version 1.1 effective 30th July 2020, prescribing a hierarchical, field validated electronic invoice structure. It requires IRN generation by the Invoice Registration Portal for e invoice validity and sets explicit cardinality, field specifications and conditional mandatory reporting across sections including Basic Details, Supplier/Recipient information, Itemised tax reporting, Document Totals, export fields and E way Bill integration.

Export policy revised: non-woven fabrics except melt-blown now freely exportable under new notification, melt-blown remains prohibited
Amendment revises export policy for specified HS codes covering non-woven textile raw materials for masks and coveralls: all non-woven fabrics of any GSM are now free for export except melt-blown fabric of any GSM, which remains prohibited; Notification No. 18 dated 13.07.2020 is amended accordingly under the enabling provisions of the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.

Anti profiteering screening committee updated with revised officer designations and contact details, effective on Gazette publication.
Amendment under Rule 123 of the Jharkhand GST Rules updates the State-level Anti Profiteering Screening Committee roster by specifying the Additional/Joint Commissioner, CGST & CEx, Ranchi (holding charge of the NAA) and the Additional Commissioner of State Taxes as designated contacts, providing their telephone numbers, email and office addresses; the change is effective from publication in the Official Gazette.

Commencement notification under Uttar Pradesh GST law fixes the effective date for specified amendment provisions.
Commencement notification under the Uttar Pradesh Goods and Service Tax (Third Amendment) Ordinance, 2020 appointing 30 June 2020 as the date on which the provisions of sections 2 and 12 of the Ordinance come into force.

Commencement of section 11 under the Uttar Pradesh GST amendment ordinance was notified from the appointed date.
Commencement of section 11 of the Uttar Pradesh Goods and Services Tax (Third Amendment) Ordinance, 2020 was notified by appointing 18 May 2020 as the date on which the provision would come into force.

Time limits extension under value added tax law amid covid-19 covers appeals, notices, orders, and filings.
Time limits for completion or compliance of actions under the Uttar Pradesh Value Added Tax Act, 2008 were extended in view of the COVID-19 pandemic. Where any period specified, prescribed, or notified under the Act fell between 20 March 2020 and 30 September 2020, and the action had not been completed within that time, the period was extended up to 31 October 2020. The extension covered filing of appeals, replies, applications, documents or other records, and the issuance of notices or passing of orders, but only for the provisions identified in the notification.

Special warehouse regulation exemption excludes warehouses licensed and operating under the specified Customs Act framework from custody requirements.
The amendment inserts a non-applicability provision into the Special Warehouse (Custody and Handling of Goods) Regulations, 2016. The custody and handling requirements under those Regulations do not apply to a warehouse licensed under section 58A of the Customs Act, 1962 and operating under section 65 of that Act. The amendment takes effect from its publication in the Official Gazette.

Warehouse manufacturing regulations now cover licensed units operating under, or applying for, permission for warehouse operations.
Warehouse manufacturing and other operations regulations apply to units operating under, or applying for permission to operate under, the Customs Act framework in a licensed warehouse. The amendment replaces the prior provision governing the scope of application of the 2019 regulations and takes effect upon publication in the Official Gazette.

Customs bonded warehouse operations: permits, secure sealing, digital records and customs supervision for manufacturing activities.
These regulations create a framework for authorising and supervising manufacturing and other operations in special bonded warehouses, requiring licence or permission, bonds and security, appointment of a digitally enabled warehouse keeper, provision of secure facilities including a strong room, mandatory one time lock sealing of transport, customs presence for receipt and removal, detailed computerized recordkeeping with audit trail and offsite backup, monthly digital returns, physical stock takings with bond officer concurrence, audit by proper officers, penalties for contraventions and limited exemptions by the Board.