Consumer Commission Procedure Rules ensure standardized filing, notice, hearing and record-keeping practices for consumer disputes.
The regulations establish procedural rules for Consumer Commissions under the Consumer Protection Act, 2019, prescribing filing requirements and nomenclature for complaints, appeals and revision petitions, scrutiny and correction of defects, issuance and mode of service of notices, and timelines for admission and specific applications. They regulate hearing arrangements, cause lists, adjournments and costs, participation of voluntary consumer organisations and authorised agents, interim and ex parte order procedures, final order content and timing, certified copies and fees, preservation and inspection of records, monthly returns, computerisation, and priority listing for vulnerable persons.

Extension of filing deadline for small taxpayers permits electronic filing of August GSTR-3B returns by a revised deadline.
For taxpayers whose aggregate turnover in the previous financial year does not exceed five crore rupees, the return in FORM GSTR-3B for the month of August, 2020 shall be furnished electronically through the common portal on or before the first day of October, 2020.

Tax Collection at Source reporting requires party-wise disclosure and grants credit to account holder for tax collected and paid.
Amendments require authorised dealers and collectors to furnish party-wise particulars where tax under section 206C was not collected or collected at altered rates, replace Form 27EQ Annexure with a detailed party-wise TCS break up including collection codes and reasons for non-collection, add dividend to specified items in rule 37BC, omit certain subsection references in rule 37CA, and provide that credit for tax collected at source is given to the person from whose account tax is collected and paid for the relevant assessment year.

E-commerce regulation: mandatory transparency, grievance redressal, and seller obligations to protect online consumers through disclosure and ranking rules.
The rules require e-commerce entities, marketplace operators, inventory retailers and sellers to provide prominent disclosures (legal name, addresses, website, contact details), appoint resident nodal and grievance officers, acknowledge complaints within forty-eight hours and redress within one month, prohibit unfair trade practices and unjustified price manipulation, ensure explicit consumer consent for purchases, process refunds per payment regulations, and for marketplace entities to disclose seller details, complaint ticketing, ranking parameters and maintain records to identify repeat infringers.

Nil return filing by SMS: Rule enables furnishing FORM GSTR-3B nil returns via SMS under Tripura GST notification.
The notification appoints a commencement date for the rule permitting taxpayers to furnish a nil return in FORM GSTR-3B by SMS, implementing the SMS-based filing mechanism under the Tripura State Goods and Services Tax Act and the Fifth Amendment Rules as set out in the amendment notification dated the sixth of July, 2020.

Retrospective commencement of GST amendment enacted, activating Ordinance clause to give effect to the amended State GST provision.
Retrospective commencement of a Finance Act amendment to the Tripura State Goods and Services Tax provision is effected; the State Government, under powers conferred by a Tripura Ordinance, issues a notification appointing a specified earlier date as the day on which the ordinance clause altering the State GST provision comes into force.

Tariff value fixation for specified imports sets US dollar values for edible oils, metals and other listed commodities.
The notification exercises statutory authority to amend the principal tariff value notification by substituting TABLE 1, TABLE 2 and TABLE 3, fixing specified US dollar tariff values for listed commodities - edible oils, brass scrap, poppy seeds, areca nut - and per unit values for defined forms of gold and silver, with stated product descriptions and scope limitations.

Nil return submission by SMS allowed; verification by mobile OTP enables electronic filing for specified GST returns.
Allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish those returns or details through short messaging service using the registered mobile number, with verification by a registered mobile number-based One Time Password facility; defines Nil return or Nil details as having no entry in any Tables of the respective forms and deems such SMS furnishing as electronic furnishing.

Late fee waiver for delayed GST returns filed by 30 September 2020, with full waiver where state tax payable is nil.
The notification waives late fees for specified registered persons who furnish delayed GST returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the entire late fee is waived where the total state tax payable in the return is nil. It also provides the same waiver specifically for taxpayers above the prescribed aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30th September, 2020. The notification is deemed effective from 25th June, 2020.

Settlement proceedings amendment extends timelines, mandates electronic payments, and preserves transitional treatment for existing settlement notices
Amendments extend initial payment deadlines and condition further extensions on timely application; remove demand draft requirement and permit electronic payments; omit Chapter VIII while providing a transitional rule treating existing Settlement Notices as if Chapter VIII remains operative; limit hearings to the Internal Committee; and revise schedules to reword payment modes and replace penalty tables, adjusting benchmark, residuary and category amounts and adding multipliers and guidance for settlement determination.

Authority for Advance Ruling membership amended to substitute retiring member with a newly nominated Additional Commissioner.
Amendment to the earlier notification under the Kerala State GST framework replaces the nominated member in the Kerala Authority for Advance Ruling by substituting the previously notified Joint Commissioner with a newly nominated Additional Commissioner, effected due to the retirement of the earlier member and intended to maintain continuity of representation on the Authority.

Registration requirement for corporate debtors in insolvency: new distinct-person registration obligation triggered at IRP/RP appointment.
The amendment excludes corporate debtors who furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP, and provides that, from the date of IRP/RP appointment, the specified class of persons shall be treated as a distinct person of the corporate debtor and required to obtain a new registration in the State where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.

Electronic verification code allowed for company GSTR-3B filing, and Nil GSTR-3B returns may be filed via SMS OTP.
The amendment allows companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified through Electronic Verification Code for a specified period, and inserts a rule permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile-based One Time Password; a Nil return is defined as a return with no entries in any tables of FORM GSTR-3B.

Commencement of GST amendment rules: specified amendment provisions appointed to come into force with deemed commencement effect.
The Government, exercising statutory powers under the State GST enactment and the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019, appoints 21 April 2020 as the date those amendment provisions shall come into force and declares the notification to be deemed to have come into force on 28 April 2020, thereby fixing the operative commencement of specified amendment provisions.

Dynamic QR code requirement for B2C invoices by large turnover registered persons takes effect with deferred implementation.
Registered persons with aggregate turnover in a financial year exceeding five hundred crore rupees must issue B2C invoices containing a Dynamic Quick Response (QR) code, excluding classes of persons specified in rule 54 and persons under section 14 of the IGST Act; invoices where the QR is provided via digital display with a payment cross reference are deemed to contain a QR code. The notification, issued under the proviso to rule 46 on GST Council recommendation, supersedes the earlier G.O. and takes effect from 1 October 2020.

E-invoicing mandate for large registered persons extended by government; specified classes excluded and compliance date deferred.
Notification designates as a class of registered person those registrants whose aggregate turnover in a financial year exceeds the prescribed threshold to be required to prepare e-invoice and other prescribed documents for supplies of goods or services to a registered person under sub rule (4) of rule 48, subject to exclusions specified in sub rules (2), (3), (4) and (4A) of rule 54, and fixes a deemed commencement for that obligation.

Aadhaar authentication for GST registration required; physical verification, SMS nil returns, and electronic-credit refund re credit enabled.
The amendment mandates Aadhaar authentication for GST registration and, if unmet, requires physical verification and upload of FORM GST REG-30; prescribes electronic intimation for composition taxpayers and deadlines for FORM GST ITC-03; permits companies to verify GSTR-3B by EVC temporarily and requires cumulative ITC adjustments in a later return; extends useful life treatment and adjustment rules for capital goods credits; enables SMS/OTP filing for nil GSTR-3B returns; allows re crediting of wrongly debited electronic credit via FORM GST PMT-03; sets recovery and refund procedures where export proceeds are not realised; and inserts an undertaking in FORM GST RFD-01.

Filing extension for Kerala Flood Cess returns: due dates for eligible small taxpayers extended under state GST notification.
The Commissioner amends the earlier notification by substituting a new table that prescribes revised extended due dates for filing Kerala Flood Cess returns filed with GSTR 3B for tax periods February 2020 through July 2020, applicable to registered persons with aggregate turnover up to five crore rupees in the preceding financial year, and states the amendment is deemed to have come into force on 30th June 2020.

Corrigendum to income tax notification corrects English text to expand the listed assessment years in the notification.
Corrigendum amends the English text of a prior Income Tax notification by replacing two instances of a four-year list with an expanded eight-year list, adding 2017-2018 through 2020-2021 to the previously listed 2013-2014 through 2016-2017; the change is textual and records the administrative correction by the issuing directorate.

Nil GST returns can now be filed by SMS using registered mobile number and OTP verification.
The Uttarakhand Goods and Services Tax Rules, 2017 were amended to allow furnishing of a Nil return under section 39 in FORM GSTR-3B or Nil details of outward supplies under section 37 in FORM GSTR-1 through a short messaging service facility using the registered mobile number. Such SMS-based furnishing is treated as electronic furnishing and must be verified by a registered mobile number-based one time password facility. A Nil return or Nil details of outward supplies means a tax-period return with nil or no entries in all tables of the relevant form.