Common Adjudicating Authority appointed to consolidate adjudication of specified customs show cause notices.
Under clause (a) of section 152 of the Customs Act, 1962, the Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating officers in relation to particular noticees and the cited show cause notices, with corrigenda and substitution notes recorded for certain entries.

Special Economic Zone unit inclusion raises the turnover threshold for eligibility under the Manipur GST notification.
The amendment expressly adds a Special Economic Zone unit to the class of entities covered in the first paragraph of the principal notification and substitutes the turnover eligibility threshold from one hundred crore rupees to five hundred crore rupees, effected under sub rule (4) of rule 48 of the Manipur Goods and Services Tax Rules, 2017.

E-invoice format for Manipur GST mandates IRN and prescribes structured schema with mandatory fields and cardinality rules.
The Manipur GST (Ninth Amendment) Rules, 2020 substitute FORM GST INV-01 with FORM GST INV-1, a detailed e-invoice schema prescribing cardinality and field specifications; the IRP generates the mandatory Invoice Reference Number (IRN) validating the e-invoice and suppliers must populate structured fields covering basic details, supplier/recipient data, item-level tax computations, totals, transport/e-way bill and supporting documents as specified.

Threshold increase for GST notification: inclusion of Special Economic Zone unit and higher eligibility threshold modify existing treatment.
The Government amends the first paragraph of the cited Nagaland GST notification by inserting a Special Economic Zone unit into the list of entities referenced and substituting the previously prescribed monetary threshold with a higher threshold, exercising powers under sub-rule (4) of rule 48 of the Nagaland Goods and Services Tax Rules, 2017.

Diesel tax rate amended in Fourth Schedule; new per rupee levy specified and made immediately effective.
The Fourth Schedule to the Delhi Value Added Tax, 2004 is amended by substituting the entry at serial number 13 to specify diesel (including high speed diesel, super light diesel oil and light diesel oil) as the taxable item and prescribe a per rupee tax levy for that entry, effective from the day immediately following issuance of the notification.

Threshold increase for large taxpayers expands eligibility and adds Special Economic Zone units to notified class.
Amendment to Notification No.13/2020 inserts a Special Economic Zone unit into the class of entities referenced and raises the notification's monetary threshold, by adding the phrase "a Special Economic Zone unit and" before the reference to entities "referred to in sub-rules," and substituting the prior threshold with a higher threshold. The change is effected under the delegated authority of sub-rule (4) of rule 48 of the Meghalaya GST Rules on the Council's recommendation.

e Invoice schema: standardized electronic invoice format prescribes mandatory fields, IRN generation and structured tax reporting.
The notification replaces FORM GST INV-01 with a standardized e Invoice Schema (Version 1.1) prescribing field level cardinality, technical specifications and mandatory blocks including Basic Details (with IRN generated by the IRP), Supplier, Recipient, mandatory Invoice Item Details, and Document Total; it also provides optional sections for Document Period, Preceding Documents, Payee, Delivery, Export particulars, supporting documents and E way Bill Details, with conditional mandatoryity for certain transport and tax fields.

E-invoice schema requirements standardise mandatory invoice, tax, recipient, item and transport data for GST reporting compliance.
FORM GST INV-01 is substituted to prescribe version 1.1 of the e-invoice schema. It specifies mandatory, optional and conditional fields, technical formats and reporting cardinality for invoice, credit note and debit note data. Core reporting covers document details, supplier and recipient information, item particulars, taxable values, applicable GST and cess components, and document totals. The Invoice Registration Portal generates the mandatory invoice reference number required for e-invoice validity. Optional sections cover payment, delivery, export, supporting-document and e-way bill information, with conditional requirements for transport and location details.

Jurisdictional allocation for customs appeals ties appellate authority to electronic assignment in the automated customs system.
Reallocation of appellate jurisdiction among designated Commissioners of Customs (Appeals) is effected for orders or decisions of specified subordinate officers relating to bills of entry entered for home consumption or for warehousing, tying appellate authority to electronic assignment in the Customs Automated System; the amendment substitutes provisos to specify which Appeals Commissioner will hear appeals when bills of entry are assigned electronically across the jurisdictions listed in the notification table.

GST notification amendment adds Special Economic Zone units and raises the turnover threshold affecting applicability under state GST.
Amendment to Notification No.13/2020 - State Tax inserts a Special Economic Zone unit before the words "those referred to in sub rules" in the first paragraph and substitutes the previously specified turnover amount with a higher turnover threshold in the same paragraph, thereby altering the notification's applicability criteria under the Sikkim Goods and Services Tax Rules.

GST turnover threshold raised, expanding coverage to Special Economic Zone units and altering applicability under central tax rules.
Amendment revises the notification's scope by inserting Special Economic Zone unit into the entities covered and by substituting the earlier turnover benchmark with a higher turnover threshold in the first paragraph of the principal notification, thereby changing which taxpayers fall within the notification's applicability.

E invoice schema standardization: mandatory structured fields and IRN requirement enable validated electronic invoice reporting under GST.
Substitutes FORM GST INV-01 with a mandated e invoice schema (Version 1.1) defining field names, cardinality, formats and mandatory elements. It requires a system generated Invoice Reference Number (IRN), supply and document type codes, supplier and recipient details, item level taxable values and GST computation, and document totals. Conditional rules prescribe reporting of IGST or CGST+SGST/UTGST, and optional modules cover payment details, delivery annexures, batch and product attributes, supporting documents, e way bill fields and export related information.

E-invoice schema mandated: substituted GST INV-1 form prescribes standardized fields and mandatory IRN, supplier, recipient, item and total details.
The Central Government substituted FORM GST INV-1 with the e invoice schema Version 1.1, prescribing a standardized, machine readable format for invoice submission to the Invoice Registration Portal. The schema makes the IRN mandatory and system generated, defines supply and document type codes, sets cardinality and technical field specifications (string lengths, date formats, numeric precision), and mandates sections covering basic details, supplier and recipient information, item level taxation (HSN, taxable value, GST rate), document totals, E way bill fields and optional attachments.

Designation of Competition Commission official as authorised recipient; tax authority to provide necessary information under confidentiality protections.
Specification designates the Director General / Secretary, Competition Commission of India as authorised recipient of information under sub-clause (ii) of clause (a) of section 138(1) of the Income-tax Act. Income-tax authorities must form an opinion that disclosure is necessary, furnish only relevant and precise information, and convey to the specified authority that absolute confidentiality must be maintained in respect of the information furnished.

Special Economic Zone unit added; turnover threshold for applicability raised in GST notification amendment.
The amendment adds Special Economic Zone unit to the entities referred to in the first paragraph of the original notification and substitutes the existing monetary benchmark with a revised benchmark of five hundred crore rupees, thereby expanding the notification's scope and raising the turnover-based threshold under the stated provision.

Import policy restriction on colour television imports now requires authorization; licensing procedure to be prescribed.
Import policy for colour television sets under specified Exim codes in Chapter 85 is amended from Free to Restricted, making imports subject to an authorization regime. The Notification provides that the actual user condition will not apply to importers seeking authorization, and that a separate procedure for grant of licences will be issued by the licensing authority.

Late fee waiver for delayed GSTR-1 filings was extended for specified tax periods if furnished by notified dates.
Late fee under section 47 of the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the prescribed due date, provided the returns for the specified tax periods were furnished on or before the dates set out in the notification. The amendment substituted the earlier proviso in the existing waiver notification and applied the concession to the listed monthly and quarterly periods, subject to compliance within the notified extended dates.

Late fee waiver for delayed GSTR-3B filings was extended through revised filing windows and partial or full exemption conditions.
Late fee under the Uttar Pradesh GST waiver framework was modified by substituting the table in the third proviso to extend the filing window for FORM GSTR-3B returns. For taxpayers with turnover up to five crores whose principal place of business is in Uttar Pradesh, staged filing dates were prescribed for the tax periods from February to July 2020. Further provisos waived the portion of late fee exceeding two hundred and fifty rupees, and fully waived late fee where the total state tax payable in the return was nil, for specified delayed FORM GSTR-3B filings within the stated period.

GST return delay interest revised for GSTR-3B filers, with staggered nil-interest periods for specified taxpayer classes.
Interest payable on delayed furnishing of GSTR-3B returns under the Uttar Pradesh Goods and Services Tax framework was revised by substituting the proviso to the relevant notification. The amended proviso applies to registered persons who are required to furnish returns in FORM GSTR-3B but fail to do so along with payment of tax by the due date, and prescribes the applicable rate of interest according to the class of registered person and the relevant tax period.

Revocation of registration cancellation deadline clarified for portal-served orders, extending time computation for specified GST cases.
Clarifies the period for filing an application for revocation of cancellation of registration where cancellation notices were served by e-mail or through the common portal and the cancellation order was passed on or before 12 June 2020. For such registered persons, the thirty-day period is to be computed from the later of the date of service of the cancellation order or 31 August 2020, as a removal of difficulties measure.