E-invoice threshold raised and SEZ units excluded from specified registered person class under GST applicability.
The notification amends the earlier Finance Department notification on e invoice applicability by inserting "a Special Economic Zone unit" among categories excluded from the specified class of registered persons and by substituting the earlier turnover threshold amount with a higher turnover threshold. These amendments, made on the recommendation of the GST Council, are deemed to have come into force with effect from 30th July, 2020.

E-invoice schema update: new mandatory data structure and IRN generation governs electronic invoicing compliance for taxpayers.
The Rules replace FORM GST INV-1 with an e invoice schema Version 1.1 effective 30 July 2020, prescribing mandatory and optional fields, cardinality, and technical specifications for e invoices. The IRP will generate a unique Invoice Reference Number (IRN) that validates the e invoice. The schema structures data into Basic Details, Supplier and Recipient information, Item Details with HSN/SAC and tax computations, Document Total aggregates, and conditional sections for e way bill, export, supporting documents and product batch/attribute information.

Tax rate amendment: lottery reclassified into higher Delhi SGST bracket, replacing prior entries and effective from March.
The notification amends Delhi Notification No.01/2017-State Tax (Rate) by omitting Schedule II S. No. 242 and substituting Schedule IV S. No. 228 to expressly classify lotteries under the Schedule IV heading, thereby reassigning their GST rate; the amendment is effective from 1 March 2020.

E-invoice applicability: threshold significantly raised and Special Economic Zone units added to notified registered persons.
Amends the state's e-invoice notification by inserting a Special Economic Zone unit among notified registered persons and substituting the prior monetary threshold with a higher turnover threshold for mandatory e-invoice applicability, thereby changing which registered persons are subject to the e-invoicing requirement under the Rajasthan Goods and Services Tax Rules.

E-invoice schema standardisation mandates IRN-based electronic invoice validation and structured item, tax and total reporting.
The Rajasthan GST (Ninth Amendment) Rules, 2020 substitutes FORM GST INV-01 with a detailed e-invoice schema (Version 1.1) prescribing field names, cardinalities, technical specifications and sample values. It mandates inclusion of a unique IRN generated by the Invoice Registration Portal for validation and sets out structured sections for document metadata, supplier and recipient information, item-level details including HSN/SAC, tax breakup (IGST/CGST/SGST/UTGST), document totals, optional e way bill data and ancillary supporting document fields.

Electronic verification code filing permits companies to submit GSTR returns and outward-supply details via EVC during a temporary window.
The amendment to rule 26(1) permits a person registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC) during a specified period in 2020, and to furnish details of outward supplies under section 37 in FORM GSTR-1 verified through EVC during a partially overlapping specified period in 2020, effected under section 164 of the Tripura SGST Act.

Customs notification amendment adds Dabgram as authorized unloading and loading point for imported and export goods.
The Central Board of Indirect Taxes and Customs, acting under section 7(1)(aa) of the Customs Act, inserts Village Dabgram, Tehsil Bhakti Nagar, District Jalpaiguri into Notification No. 12/97 Customs (N.T.) as an approved location for unloading imported goods and loading export goods, thereby expanding the list of authorized ICD/LCS/port handling sites in West Bengal.

Amendment to Customs notification substituting the entry in serial five, column three, by DRI authority.
Amendment to a Customs notification replaces the existing Table entry against serial number 5, column 3 of Notification No. 28/2020-Customs (N.T./CAA/DRI) dated 24.06.2020 with a revised document reference, made under clause (a) of section 152 of the Customs Act, 1962 and promulgated by the Director General, Revenue Intelligence.

Common Adjudicating Authority appointment - officers designated to adjudicate specified show cause notices across multiple investigations.
The Director General, Revenue Intelligence designates specified officers to act as Common Adjudicating Authority, empowering them to exercise the powers and perform the duties of the originally named adjudicating officers for adjudication of the listed show cause notices by identifying noticees, SCN references, original adjudicating authorities and the officers appointed to discharge those functions.

Ventilator export policy revised to remove prohibition, reclassifying ventilators and breathing apparatus as free for export.
The Central Government amends Notification No. 53 to revise the ITC(HS) export policy entries ex9018/ex9019/ex9020 so that all ventilators, including artificial respiratory apparatus and oxygen therapy devices, are reclassified from prohibited to free for export under Schedule 2 of the ITC(HS), effective immediately, pursuant to powers under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy provisions.

Annual return filing deadlines revised under GST; extended due dates prescribed for affected filing periods.
The Order substitutes the Explanation to section 44, declaring extended filing deadlines for annual returns where electronic submission was impeded: returns for the period 1 July 2017-31 March 2018 and for 1 April 2018-31 March 2019 are to be furnished by the newly prescribed due dates, and the provision applies to registered persons except Input Service Distributors, persons paying tax under sections 51 or 52, casual taxable persons and non-resident taxable persons.

Statement filing deadline extended to enable operators affected by portal registration failures to submit required electronic supply statements.
Amendment to the Explanation of subsection (4) of section 52 substitutes an alternate date to address operators who, due to technical registration issues on the common portal, were unable to furnish the mandatory electronic monthly statement of outward supplies and amounts collected; the Order modifies the prescribed deadline so affected operators can comply with the statutory electronic statement requirement.

Revocation of registration period extended; later of service date or specified date governs filing window for affected taxpayers.
Clarification that for calculating the 30 day period to file an application for revocation of cancellation of GST registration, in cases where cancellation under section 29(2)(b) or (c) was served electronically under section 169(1)(c) or (d) and the cancellation order was passed up to 12 June 2020, the later of the date of service of the cancellation order or 31st August 2020 shall be treated as the relevant date.

Extension of statutory period: amendment lengthens the prescribed period under rule 19A(1), altering the proviso's duration.
Amendment to the Securities Contracts (Regulation) Rules, 1957 substitutes the period specified in the proviso to rule 19A(1), increasing the duration prescribed in that proviso; the instrument is titled as the Securities Contracts (Regulation) (Second Amendment) Rules, 2020 and comes into force on publication in the Official Gazette under the authority of section 30 of the Securities Contracts (Regulation) Act, 1956.

Citation correction in Tamil Nadu GST notification updates statutory reference to the correct state GST Act.
Erratum correcting the statutory citation in a Tamil Nadu GST notification that prescribes a special procedure for a class of registered persons to furnish returns and pay tax: paragraph 1's reference "(12 of 2017)" is replaced with "(Tamil Nadu Act 19 of 2017)", issued by the Commercial Taxes and Registration Department to amend the earlier notification's textual reference.

Erratum correcting GST Act citation clarifies reference for waiver of late fee under Section 47.
Erratum corrects the statutory citation in a prior notification on waiver of late fee for GST return filing under Section 47, replacing the reference "(12 of 2017)" with "(Tamil Nadu Act 19 of 2017)" in paragraph 1 to align the notification with the proper State GST Act citation.

Sea cargo manifest compliance timelines are extended, revising the temporary period and related deadline under transhipment regulations.
Sea Cargo Manifest and Transhipment compliance timelines under regulation 15 of the Sea Cargo Manifest and Transhipment Regulations, 2018 are extended by replacing the previous end date with 30 September 2020. The extension applies to the period under regulation 15(1), running from 15 May 2020 until 30 September 2020, and to the deadline prescribed under regulation 15(2). The amendment takes effect upon publication in the Official Gazette.

Tariff value fixation updated for specified imported commodities, affecting customs valuation for edible oils, metals, seeds and nuts.
Notification No. 65/2020-Customs (N.T.) amends the principal customs tariff-value notification under section 14(2) of the Customs Act, 1962 by substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe updated US dollar tariff values for specified imported commodities, including edible oils, brass scrap, poppy seeds, areca nut, and specified categories of gold and silver, with specified scope and explanatory provisos.

Electronic cargo tracking transhipment to Nepal now requires carrier registration, prescribed declarations and defined eligibility for operational participants.
Authorised carriers for transhipment of cargo to Nepal include authorised sea carriers, authorised train operators and custodians. They must seek registration through Form-II, with registration granted for three years and extendable after review; authorised economic operators may receive longer extensions. Existing carriers registered under the Sea Cargo Manifest and Transhipment Regulations are deemed registered. Where required, carriers must declare Nepal-bound cargo and its final Nepal discharge port in the arrival manifest. Form-II requires applicant, authorised-person, compliance and supporting-document details.

Deadline extension under Goa GST notification postpones the specified compliance date for the relevant proviso to a later date.
Amendment revises the first proviso of the third paragraph of Notification No. 38/1/2017-Fin(R&C)(100)/2805 dated 08-05-2019 by substituting the previously stated compliance date with a later date, thereby postponing the deadline specified in that proviso under the Goa Goods and Services Tax framework.