Appointment of Common Adjudicating Authority directs adjudication transfer under Customs Act following appellate directions for specified show cause notice.
The Director General, Revenue Intelligence appoints the Additional Director General (Adjudication), DRI Mumbai as the Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to adjudicate the specific show cause notice listed in the Table, acting pursuant to prior central notifications and directions issued by the appellate forum.

Common Adjudicating Authority appointments reallocating adjudicatory responsibility for specified customs show cause notices.
The Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 to exercise the powers and discharge the duties of the originally named adjudicating officers in respect of the listed show cause notices and noticees, thereby reallocating adjudicatory responsibility for the referenced matters as set out in the Table.

Common Adjudicating Authority appointment under Customs Act designates alternate adjudicator for specified customs show cause notices.
Appointment of a Common Adjudicating Authority: the Director General, Revenue Intelligence, under clause (a) of section 152 of the Customs Act, designates specified officers to act as Common Adjudicating Authority to exercise the powers and discharge duties of the adjudicating authorities shown in the Table for adjudication of the listed show cause notices against the named noticees, effecting substitution of the originally named adjudicating authorities for those specific matters.

Exemption of goods extended to Kudankulam Nuclear Power Project Units 5 and 6 through amendment to customs notification.
Inserts Kudankulam Nuclear Power Project (KKNPP) Units 5 and 6 (1000 MW x 2) as item 13 in List 32 of Notification No. 50/2017 Customs, thereby extending the notification's exemption to goods for those units; effected under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 by Notification No. 32/2020 Customs dated 7th August 2020.

GST amendment expands force majeure time extensions and tightens liability for retained benefits and fraudulent input credits.
Amendments to the Puducherry GST Act revise territorial definitions, expand references to services, clarify registration cessation and voluntary opt out, adjust invoice rules to allow government notification of categories where invoices or alternative documents are required or dispensed with, prescribe forms for tax deduction at source certificates, and permit extensions of procedural time limits by senior officers. The Act tightens anti evasion measures by imposing penalties on persons who retain benefits of specified transactions and broadens offence language to capture those who cause offences and retain benefits, while creating a government power to extend statutory time limits due to force majeure with retrospective effect.

De-notification of SEZ land follows statutory approvals and administrative recommendation, reducing the notified SEZ area accordingly.
Central Government de notifies 17.894 hectares from a previously notified Special Economic Zone at specified villages in Visakhapatnam, reducing the notified SEZ area; the action follows the developer's proposal, State Government approval, Development Commissioner recommendation, and the Central Government's satisfaction that statutory requirements are fulfilled, exercised under the proviso to sub section (1) of section 4 of the SEZ Act and rule 8 of the SEZ Rules, with the notification listing the affected survey numbers and areas and the resultant SEZ area after deletion.

Commencement of TGST amendment provisions: Government appoints an effective date and orders Gazette publication for specified rule changes.
The Government, invoking its notification powers under the Telangana GST framework and referencing the Fourth Amendment instrument, appoints an appointed date for the operation of clause (c) of rule 9 and rule 25 so that those provisions shall come into force, and orders publication of the notification in the State Gazette as the mechanism for commencement.

Form GST CMP-08 extension and GSTR-4 deadline extended; taxpayers filing GSTR-3B need not file CMP-08 or GSTR-1.
Persons who filed returns in FORM GSTR-3B for tax periods in financial year 2019-20 need not furnish outward supplies in FORM GSTR-1 or the payment-details statement in FORM GST CMP-08 for those periods; they must, however, furnish FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020, and must furnish FORM GSTR-4 for the year ending 31 March 2020 by 15 July 2020. The GSTR-3B exemption is deemed effective from 21 March 2020; the CMP-08 and GSTR-4 deadlines are deemed effective from 3 April 2020.

Extension of compliance deadline in finance department order: original date replaced by a later date for relevant provisions.
The Finance Department amends clause 1 of its earlier order F.12(46) FD/ Tax/2017-Pt-V-146 dated 23.03.2020 by substituting the previously specified date with a later date, thereby extending the period set out in that provision, as enacted in Order F.12(46) FD/ Tax/2017-Pt-V-213 dated 06.08.2020.

Exchange rate determination for customs conversion fixes distinct imported and exported currency rates, effective from the notified date.
The notification fixes the rate of exchange to be used for converting each listed foreign currency into Indian rupees for customs purposes, with distinct rates for imported and exported goods, effective from the stated operative date, and superseding the prior notification except as to prior actions; two schedules annexed set unit rates and per hundred unit rates for the specified currencies.

Tariff value fixation: substituted tariff tables maintain existing values for edible oils, metals and select agricultural commodities.
The Central Board of Indirect Taxes & Customs has substituted Tables 1-3 of the principal Customs notification to fix tariff values for specified imports. The substituted tables set out tariff values in US dollars per metric tonne or per unit for categories including edible oils, brass scrap, poppy seeds, areca nut, and specify valuation units and product descriptions for gold and silver, noting where values remain unchanged and identifying applicable exclusions and publication history.

Composition threshold increased and Special Economic Zone units expressly included for specified GST rule amendments.
The Gujarat notification amends Notification No.13/2020-State Tax by inserting "a Special Economic Zone unit" before the reference to entities "those referred to in sub-rules" and by substituting the turnover limit of "one hundred crore rupees" with "five hundred crore rupees" for applicability under sub rule (4) of rule 48 of the Gujarat Goods and Services Tax Rules, 2017.

Special Economic Zone unit inclusion expands eligibility and raises the turnover threshold for exemption under the State GST notification.
The State Government amended Notification No. 13/2020 State Tax to insert a Special Economic Zone unit among the entities referred to in the first paragraph and to substitute the turnover threshold of one hundred crore rupees with five hundred crore rupees; the amendment is effected under the State GST rules and is deemed to have come into force on 30 July 2020.

E-invoice Schema updated: substitution of invoice form with mandated field-level schema and reporting requirements effective now
The amendment replaces FORM GST INV-01 with a prescribed e invoice schema (Version 1.1), specifying field-level names, data types, maximum lengths and cardinality (mandatory/optional and repeatability) for all invoice sections, requires generation and inclusion of an IRN by the Invoice Registration Portal for invoice validity, and sets conditional reporting rules (e.g. tax element exclusivity) and annexures for detailed sub-structures to ensure standardized electronic invoicing and GST reporting.

E-invoice schema requirement: mandated structured electronic invoice with IRN generation and prescribed field-level validations.
The Gujarat GST Rules substitute FORM GST INV-1 with a mandated e-invoice schema (Version 1.1) effective 30 July 2020, prescribing a structured data model with field-level cardinality, technical specifications and mandatory elements including a unique IRN generated by the Invoice Registration Portal. The schema segments invoice information into headers for basic details, document period, supplier and recipient data, itemised invoice lines with HSN/SAC, tax components (conditional IGST or CGST+SGST/UTGST), document totals, optional export and e-way bill modules, and provisions for supporting documents and additional information.

Extension of notification deadline moves prescribed cut off to 31 August, made effective from 13 July.
Amendment to a State Tax notification substitutes the prescribed date in the first proviso of the third paragraph of Notification No. 21/2019 State Tax with 31st day of August, 2020 under section 148 of the GST Act; the amendment is deemed effective from 13th July, 2020.

Disclosure obligations expanded to require notifications where derivatives trade or index inclusion, and to cover corporate actions.
Amendment expands disclosure obligations to require listed entities to notify stock exchanges of specified events where the entity is listed, where derivatives on its stock are traded, or where its stock is part of an index with derivatives; it also substitutes the reportable events list to include corporate actions such as mergers, de mergers and splits.

Internal cadre switch over enables junior assistants to be considered for Officer Grade A upon meeting service and qualification requirements.
An amendment permits specified junior employees to be considered for switch over to Officer Grade A subject to a minimum service threshold, requisite qualifications, clearance of a departmental test and an interview by the Competent Authority, within the overall vacancy ceiling. The Schedule entry for Executive Director is substituted to set recruitment modes (promotion, deputation, contract), internal priority, eligibility criteria including qualifications and post qualification experience, promotion from Grade F, deputation conditions, Selection Committee composition and deputation terms.

Liquidator fee entitlement clarified: fees accrue on amounts realised or on amounts distributed irrespective of who realised them.
The amendment clarifies that a liquidator is entitled to a fee on amounts he realises even if he does not distribute them, and is entitled to a fee on amounts he distributes even if those amounts were not realised by him; it thereby ties fee entitlement to the distinct acts of realisation and distribution.

Appointment of liquidator requires corporate person to appoint an insolvency professional by resolution and notify the Board promptly.
Regulation 5 is substituted to require the corporate person to appoint an insolvency professional as liquidator, subject to regulation 6, and to effect any replacement by a resolution passed under the specified statutory clauses; the resolution must contain the terms and conditions of appointment including the remuneration payable, and the insolvency professional must intimate the Board of his appointment within three days.