Interest relief on delayed GST returns: nil-interest grace periods followed by reduced interest for subsequent defaults.
Amendment prescribes differentiated interest relief for registered persons filing FORM GSTR-3B: initial nil-interest grace periods followed by a reduced interest rate for later defaults. Relief windows and subsequent interest application vary by class of registered person determined by aggregate turnover and by the tax months February 2020 through July 2020, as set out in the substituted Table.

Composition levy rates updated for manufacturers and supplier categories under amended Haryana GST rules.
Amendment to rule 7 replaces the Table governing composition levy, specifying categories of registered persons (manufacturers excluding notified goods; suppliers making specified supplies; other eligible suppliers; and registered persons eligible under the alternate opt-in provision) and matching each category to a turnover-based tax rate calculated on the turnover of supplies of goods and services in the State.

Designation of investigative agencies enables statutory tax-information sharing and administrative cooperation with tax authorities.
The Central Government formally specifies four central bodies-the Cabinet Secretariat, Intelligence Bureau, Narcotics Control Bureau and National Investigation Agency-as designated authorities for the purposes of the relevant provision of the Income-tax Act, thereby enabling statutory mechanisms for tax-information access and cooperation between tax authorities and these investigative agencies.

Information sharing designation under income tax law authorises a designated officer to access taxpayer data for PM KISAN beneficiary identification.
The Central Government specifies a designated officer to receive and use information about income tax assessees solely for identifying eligible beneficiaries under the PM KISAN scheme, operationalising data exchange between tax authorities and the agriculture ministry for that purpose.

Income-tax exemption for Tamil Nadu e-Governance Agency granted subject to specified income streams and compliance requirements.
Central Government notifies Tamil Nadu e-Governance Agency as eligible under clause (46) of section 10 for specified incomes: government recurring contributions/grants-in-aid for operations; service charges from Common Service Centres; service charges and related interest from software development and IT consultancies for other state departments/PSUs/statutory boards; dividend from CSC-SPV; admin cost on PEC grants; revenue sharing from online examinations; any incidental income furthering the society's objects; and interest on these items. The exemption is subject to non-commercial activity, unchanged nature of activities and income, prescribed return filing, and audited return with CA certificate, effective from AY 2019-20 through AY 2023-24.

Export Policy of Personal Protection Equipment revised: certain PPEs restricted or prohibited, with specific monthly export quotas.
DGFT amends the export policy for specified HS-coded Personal Protection Equipment: surgical drapes, isolation aprons, surgical wraps and X ray gowns are freely exportable; other medical coveralls remain prohibited except medical coveralls for COVID 19 which are restricted under a monthly export quota; medical goggles and 2/3 ply surgical masks are restricted subject to monthly quotas; nitrile/NBR gloves and face shields are freely exportable. Items not expressly freed continue to fall under the prohibition.

Anti-dumping duty extension on Fluoroelastomers from China maintains duty and revises tariff classification under Customs Tariff Act powers.
The Central Government, under sub-sections (1) and (5) of section 9A of the Customs Tariff Act and rules 18 and 23, amends the principal notification to substitute tariff figures "3904 90 00" with "3904 90 90" and inserts a paragraph providing that the anti-dumping duty on Fluoroelastomers from China shall remain in force up to and inclusive of the specified extended date unless revoked, superseded or amended earlier.

GST rule corrigendum replaces "Central" with "State" in the English text of rule 97, aligning the provision.
A corrigendum to the Uttar Pradesh GST Rules notification dated 15 May 2018 corrects the English text of rule 97, sub-rule (3), by substituting the word "State" for "Central" at the relevant place. The change aligns the provision with the intended reference under the State GST framework.

Late fee waiver for delayed GST returns: excess fees waived if returns filed by grace date; nil-state-tax returns exempt.
Conditional waiver of late fees: late fees under the Puducherry GST regime shall be waived to the extent they exceed two hundred and fifty rupees for returns filed by the 30th day of September, 2020, and fully waived where the return shows nil State tax; identical waiver applies to specified taxpayers with aggregate turnover above the stated threshold who file FORM GSTR-3B for the indicated months by that date.

Electronic Verification Code filings allowed for company-registered taxpayers; temporary EVC permission for GSTR-3B and GSTR-1 filings.
The amendment authorises companies registered under the Companies Act to verify and furnish FORM GSTR-3B via Electronic Verification Code and to verify and furnish FORM GSTR-1 outward-supply details via Electronic Verification Code for specified temporary relief periods; it also amends rule 109A to require appellate review by officers at or above specified ranks, substituting language to make appellate functions exercisable by officers not below the rank of Joint Commissioner (Appeals) or Assistant Commissioner (Appeals) as applicable.

Deemed approval of GST registration suspended during lockdown; special drive orders to clear pending applications before resumption.
Deemed approval of registration under section 25(10) and rule 9 was suspended during the COVID lockdown when there were no working days; certain pending applications were later deemed approved up to a specified cutoff, and unintended deemed approvals caused by technical glitches were to be reported by GSTN for jurisdictional follow up. A special administrative drive was mandated to dispose of remaining pending registration applications before resumption of the three-working-day deemed approval, with required physical verifications and daily monitoring by senior tax officials to liquidate pendency.

Extension of time for furnishing annual GST return: deadline extended for the affected financial year under Section 44.
The Commissioner, exercising statutory powers on the Council's recommendation, extended the time for furnishing the annual GST return for the specified financial year to be filed electronically through the common portal and superseded the earlier departmental notification, with the extension deemed effective from a stated commencement date.

Structured digital database requirement mandates internal records and preservation for unpublished price sensitive information in specified form.
Amendments mandate an internally maintained structured digital database for unpublished price sensitive information listing nature of information, names of sharers and recipients and PAN or other lawful identifiers, with time stamps and audit trails; the database must be preserved for at least eight years and retained through any Board investigation. Disclosures and stock exchange notifications must be made in the form and manner specified by the Board. Codes of conduct must prescribe disciplinary sanctions and remit collected amounts to the Investor Protection and Education Fund.

Revocation of GST registration: extended filing opportunity for registrants served electronically to apply after cancellation.
Clarifies that for cancellations under section 29 where notices were served electronically, and where cancellation orders were passed up to the specified cutoff, the thirty day period to apply for revocation under section 30(1) is to be computed from the later of the date of service of the cancellation order or an alternative specified date.

Tax exemption for Real Estate Regulatory Authority: specified non commercial receipts notified as exempt subject to compliance and reporting.
Notification designates the Real Estate Regulatory Authority constituted under the Real Estate (Regulation and Development) Act, 2016 as a class of authority for tax purposes in respect of specified income: government grants/loans, fees and penalties from stakeholders, and interest thereon. Applicability is subject to conditions: no commercial activity, unchanged nature of activities and income, statutory return filing, and an audit report with a chartered accountant's compliance certificate.

Goods and services tax amendments reshape invoice rules, registration, input tax credit, penalties, and transitional compliance requirements.
The Uttar Pradesh Goods and Services Tax (Third Amendment) Ordinance, 2020 amends the Uttar Pradesh Goods and Services Tax Act, 2017 by revising territorial references, composition levy, input tax credit, registration cancellation, invoice issuance, tax deduction certificates, penalty and offence provisions, transitional credit rules, limitation periods, and Schedule II. It also empowers the Government to specify categories of services or supplies for invoice-related treatment and omits the words "whether or not for a consideration" from paragraph 4 of Schedule II with retrospective effect from 1 July 2017.

Nomination to State level Screening Committee on Anti-Profiteering appoints a state tax officer to committee membership under GST authority.
The Chief Commissioner of State Tax, exercising powers under the Goods and Services Tax legislative framework and an enabling finance notification, nominates an Additional Commissioner, State Tax, to act as an officer of the State Government on the State level Screening Committee on Anti-Profiteering, thereby designating the official to serve on the committee responsible for anti-profiteering oversight under the GST regime.

QR code requirement: High-turnover registered persons must issue B2C invoices with QR codes; dynamic QR recognized.
Notification requires that B2C invoices issued by registered persons whose aggregate turnover in a financial year exceeds five hundred crore rupees shall have a Quick Response (QR) code; where a Dynamic QR code is made available via a digital display and the invoice contains a cross-reference to payment using that Dynamic QR code, the invoice is deemed to have a QR code for compliance.

Extension of filing deadline for Form GSTR-4; Maharashtra notification postpones statutory due date and amends prior notice.
The Government of Maharashtra, under Section 148 of the Maharashtra GST Act, 2017, by Notification No. 59/2020-State Tax, amends the first proviso of the third paragraph of the principal notification (Notification No. GST.1019/C.R.58/Taxation-1) to substitute the earlier specified due date for filing Form GSTR-4, thereby postponing the statutory filing deadline while leaving substantive filing obligations intact.

Exchange rate determination sets customs conversion rates for specified currencies, applicable to import and export valuation from the effective date.
The notification prescribes rupee conversion rates for specified foreign currencies to be applied in customs valuation for imported and exported goods, effective 17 July 2020, superseding the earlier notification of 2 July 2020 except for prior actions. Separate schedules provide currency-specific rates: Schedule I gives rates per one unit and Schedule II gives rates per one hundred units, with distinct figures for imported goods and for exported goods.