EVC filing relaxation for company-registered taxpayers extends to GSTR-3B and GSTR-1 under Uttar Pradesh GST rules.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to extend electronic verification code (EVC) facility for companies registered under the Companies Act, 2013. During the specified period, such registered persons are allowed to furnish the return in FORM GSTR-3B under section 39 through EVC, and are also allowed to furnish outward supply details in FORM GSTR-1 under section 37 through EVC. The amendment substitutes the second proviso to rule 26(1) with new provisos that separately cover GSTR-3B and GSTR-1 filings for company-registered persons.

Due date extension for tax compliance allows certain pre-extension self-assessment payments to be treated as advance tax.
Amends Notification No. 35/2020 by substituting the 31st day of July, 2020 with the 30th day of September, 2020 for the specified clause, and inserts a proviso deeming that, for an individual resident in India referred to in sub section (2) of section 207, any tax paid under section 140A within the original due date shall be deemed to be the advance tax; comes into force on publication in the Official Gazette.

Anti-dumping duty on digital offset printing plates imposed to address dumped imports causing injury to domestic industry.
Definitive anti-dumping duty imposed on imports of Digital Offset Printing Plates from China, Japan, Korea RP, Taiwan and Vietnam, specifying tariff classifications and producer- and country-specific duty rates per square metre in US dollars; excludes waterless CtP Plates used for specialised non-paper printing; duty payable in Indian currency with landed value and exchange rate rules for assessment, and grounded in powers under the Customs Tariff Act and antidumping rules.

Provisional anti-dumping duty on Aniline imports from China PR imposed with specified per-tonne rates and six-month duration.
Provisional anti-dumping duty is imposed on Aniline (tariff item 29214110) following preliminary findings of dumping, material injury and causation with specified per-metric-tonne USD rates differentiated for Wanhua Chemical Group Co., Limited and other producers/export flows; the duty applies for six months from notification, is payable in Indian currency, and uses the Government-notified exchange rate with the bill-of-entry presentation date as the relevant date.

Safeguard duty on solar cells continued with phased ad valorem rates and specified developing country exemptions under tariff rules.
Continuation of safeguard duty on imports of solar cells is imposed under section 8B of the Customs Tariff Act and the Customs Tariff safeguard rules based on the designated authority's final findings. The duty applies to specified tariff items on import, is phased across two defined periods at differentiated ad valorem rates less any anti-dumping duty, and excludes imports from countries notified as developing countries except specified exceptions.

Inquiry procedure for misbehavior or incapacity provides committee review, judge-led inquiry, medical examination and suspension.
Procedural rules provide that complaints of misbehavior or incapacity are preliminarily scrutinised by the Central Government, referred to a three-member Committee for investigation, and-if reasonable grounds exist-referred by the President to a senior Judge nominated by the Chief Justice to conduct a formal inquiry. The Judge, guided by natural justice, receives charges, evidence and defence, may order medical examination by a Presidential Medical Board where incapacity is alleged, and submits a detailed report to the President; suspension pending inquiry and subsistence allowance are also governed by these rules.

Investment fund reporting obligations require electronic submission of prescribed statements with portal generation, verification, and timelines.
Investment funds must furnish to unit holders Form No. 64C and file Form No. 64D with the tax office, generated or filed through the web portal specified by the Principal Director General/Director General of Income-tax (Systems) or an authorised person. Form No. 64C is to be delivered to unit holders and verified by the payer; Form No. 64D must be electronically filed under digital signature and verified by an accountant. The rules prescribe timelines for furnishing, require detailed income and loss break-ups, supporting audited accounts, and empower the systems authority to set procedures, formats, security, archival and retrieval policies.

Export policy change for personal protective equipment: surgical masks and medical goggles moved to restricted; face shields freed.
The notification amends export classifications for specified PPE: medical coveralls generally prohibited, surgical drapes/isolation aprons/surgical wraps/X ray gowns freely exportable, COVID 19 medical coveralls restricted. Medical goggles and 2/3 ply surgical masks are reclassified from prohibited to restricted, face shields and nitrile/NBR gloves are free for export. Monthly export quotas are fixed for 2/3 ply surgical masks and medical goggles, and export licences will be issued to eligible applicants per criteria to be published in a Trade Notice.

Foreign investment in air transport services regulated to permit automatic entry up to prescribed caps with government oversight.
The amendment vests administration of the non debt instruments rules in the Reserve Bank, enabling it to issue directions and clarifications for implementation, and revises Schedule entries for Air Transport Services to specify distinct entry routes and sectoral caps for scheduled, regional, non scheduled, helicopter and seaplane services. It preserves Aircraft Rules conditions on registration, board composition and vesting of substantial ownership and effective control in Indian nationals, and attaches conditions for foreign airline investment including government approval, subsumption of other foreign investment, SEBI compliance, security clearances for foreign personnel, and Ministry of Civil Aviation clearance for imported technical equipment.

Annual return filing deadline extended to address technical difficulties, allowing delayed electronic submission for affected taxpayers.
The Order provides temporary relief for registered persons who could not furnish the annual return electronically due to technical problems by amending the Explanation to extend the statutory filing deadline, thereby permitting delayed electronic filing for the affected period; the relief is limited to the timeline and does not change eligibility or the substantive obligation to file.

Waiver of late fee for FORM GSTR-1 if outward supply details for specified months are filed by the extended deadline.
The amendment waives the amount of late fee payable under the Act for registered persons who, having failed to furnish outward supply details by the original due date, furnish those details in FORM GSTR-1 on or before the prescribed extended filing date; the relief is provided by notification amending an earlier government order under the State GST statute.

GSTR-1 due date extension for small taxpayers allows deferred quarterly filing with new deadlines notified for affected quarters.
The State Government, under section 148 of the Telangana GST Act, notifies registered persons with aggregate turnover up to 1.5 crore rupees as required to follow a special procedure to furnish outward supply details in FORM GSTR-1. The due date for April-June 2020 is extended to 31st July, 2020 and for July-September 2020 to 31st October, 2020; time limits under section 38(2) for April-September 2020 will be notified subsequently.

E way bill validity extension preserves validity for bills generated before the lockdown whose validity expired during the restricted period.
An amendment substitutes the proviso to extend the validity of specified e way bills: e ways generated under rule 138 on or before 24 March 2020 whose validity expired on or after 20 March 2020 are deemed valid until 30 June 2020; the notification is made under section 168A of the Tripura SGST Act and commences from 31 May 2020.

Extension of time for refund-rejection orders during pandemic: deadline fifteen days after reply or end of June.
Where a notice for rejection of a refund claim has been issued and the time limit for issuing the order under section 54 would have fallen between 20 March 2020 and 29 June 2020, the time limit is extended to fifteen days after receipt of the registered person's reply or to the 30th day of June 2020, whichever is later; this extension is effective from 20 March 2020.

Due date extension for filing Form GSTR-4 adjusts prior notification deadline to permit later compliance.
Extension of the filing deadline for FORM GSTR-4 for the financial year 2019-2020 by amending Notification No.57/GST-2 (dated 26 April 2019) through textual substitution in the proviso to the third paragraph, replacing the earlier prescribed deadline with a later deadline as issued in Notification No.64/GST-2 by the Excise and Taxation Department.

Fixation of tariff values updated for specified edible oils, metals, seeds and nuts affecting customs valuation and import treatment.
The Board amends the principal customs notification by substituting three tables to prescribe tariff values for specified imported goods. TABLE-1 fixes dollar-per-metric-tonne values for listed edible oils, brass scrap, poppy seeds and areca nuts; TABLE-2 prescribes tariff values for gold and silver in specified forms and clarifies scope and exclusions; TABLE-3 covers areca nuts. These substitutions update the reference tariff values used for customs valuation and import assessment under the existing notification framework.

Customs amendment: substitution expands covered goods to include gold, silver and other precious metals and their articles under notification.
Amendment substitutes the first clause of Notification No. 66/2016 Customs (N.T) to specify that the notification covers gold, silver, other precious metals and articles thereof, effected under delegated regulatory power under the Customs Act.

Special Court designation enables speedy trial of specified offences under the Companies Act in prescribed territorial jurisdiction.
The Central Government, exercising powers under the Companies Act and with High Court concurrence, designates the Court of Chief Judicial Magistrate, Kamrup (M) at Guwahati as a Special Court to provide expedited trial of offences specified under the Act within the State of Assam, recording the statutory basis and territorial jurisdiction of the designation.

Extension of small account operational period under PMLA rules extended to a later specified date.
The Central Government, exercising the power in clause (iiia) of sub rule (5) of the Maintenance of Records Rules under the Prevention of Money Laundering framework, issued a notification extending the period for which small account shall remain operational, as recorded by the Ministry of Finance, Department of Revenue notification.

Definition of business clarified: inputs plus substantive processes rule, adds concentration test and related disclosure reforms.
Amendments revise the Ind AS framework: the definition of business requires an integrated set of inputs and substantive processes (with outputs not always required) and permits an optional concentration test to determine when an acquired set of activities and assets is not a business. Detailed criteria are provided to assess substantive processes for assets with or without outputs. Separate amendments provide temporary hedge accounting exceptions and disclosure requirements for interest rate benchmark reform, a practical expedient and disclosure for covid-19 related rent concessions for lessees, and a revised definition of material aligned across Ind AS 1 and Ind AS 8.