Common Adjudicating Authority appointed to consolidate adjudication of a show cause notice under customs law.
Appointment of a Common Adjudicating Authority to exercise the powers and discharge the duties of the various listed customs adjudicating officers in respect of Demand cum Show Cause Notice No. 04/Commr/PBA-3/2020 dated 14.05.2020 issued to M/s Sony India Private Limited, under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, thereby consolidating adjudicatory jurisdiction in a single appointed officer.

Commencement of GST amendment: ordinance provisions appointed to come into force, giving effect to statutory amendments.
The Government appoints the 30th day of June, 2020 as the date on which specified provisions of the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020 shall come into force, giving effect to the Ordinance's amendments to the MGST Act, under powers conferred by sub section (3) of section 1 of the Ordinance.

Retrospective amendment to MGST Act takes effect; commencement date for the Ordinance provision appointed.
The Government of Maharashtra appoints 18 May 2020 as the date on which the provisions of section 11 of the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020 shall come into force, thereby giving retrospective effect to the amendment of the MGST Act from 1 July 2017, by notification issued under the Ordinance.

Leased plots tax condition: exemptions tied to permitted land use, disclosure and joint liability for breach.
Amendment revises tax treatment of long term leases by conditioning exemption on use for allotted industrial or financial purposes, requiring State Government monitoring, mandating disclosure in lease and transfer agreements, and imposing joint and several liability on original lessor, original lessee and any subsequent lessee, buyer or owner to pay state tax, interest and penalty where land use is violated or subsequently changed.

GST Rate Amendment omits certain Schedule II entries and adds specific polyethylene/polypropylene bags and bulk containers to Schedule III.
The notification amends the Delhi State Tax (Rate) schedule by omitting serial numbers 80AA and 171A from Schedule II (6%) and inserting two entries into Schedule III (9%): woven and non-woven polyethylene or polypropylene bags and sacks used for packing of goods (HS 3923 or 6305), and flexible intermediate bulk containers (6305 32 00); effective from the first day of January, 2020.

Deadline extension for Karnataka GST notification: compliance date extended under the relevant GST provision by government order.
Amendment under section 148 of the Karnataka Goods and Services Tax Act, 2017 substitutes the figures, letters and words in the first proviso of the third paragraph of Notification No. (08/2019) No. FD 47 CSL 2017, replacing the previously specified deadline with a later date, thereby extending the period for compliance or applicability set by that proviso.

Late Fee Waiver for delayed GST returns: excess fees waived and full waiver where state tax in the return is nil.
The Notification amends a prior Karnataka GST notification to waive late fees for registered persons who file specified returns by 30th September, 2020: late fee amounts in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total State tax payable in the return is nil; a dedicated proviso applies similar relief to taxpayers with aggregate turnover exceeding five crore rupees who file FORM GSTR-3B for May-July 2020 by the extended date. The amendment is effective from 1st July, 2020.

Extension of compliance deadline alters the operative date in a state GST notification under statutory powers.
The State Government, acting under section 148 of the Rajasthan GST Act, substitutes the date appearing in the first proviso of the cited notification, thereby changing the operative deadline specified in that proviso; the amendment is confined to that textual substitution and leaves other provisions unchanged.

GST due date extension: state notification extends filing deadline for composition annual returns under amended provision.
The Government of Gujarat amends a prior State Tax notification to extend the GST filing deadline for Form GSTR-4 for financial year 2019-20 by substituting the earlier prescribed due date in the first proviso of the third paragraph with a later date, acting on Council recommendations and under statutory powers.

Fixation of tariff values: notification updates tariff values for edible oils, metals and specified agricultural imports.
Amendment under sub section (2) of section 14 of the Customs Act substitutes Tables 1-3 in Notification No. 36/2001 Customs (N.T.), fixing specified tariff values in US dollars for listed imports. The revised schedule identifies tariff values per metric tonne for edible oils (various palm and soybean oils), Brass scrap, poppy seeds and areca nuts, and sets unit tariff values for gold and silver in specified forms when certain concession entries are availed, including explanatory scope and exclusions for particular forms of precious metals.

Extension of deadline for Odisha GST notification proviso substitutes the original compliance date with a later specified date.
Under the Odisha Goods and Services Tax Act, 2017 and on the GST Council's recommendation, the proviso to the third paragraph of the referenced Finance Department notification is amended by substituting the figures, letters and words "15th day of July, 2020" with the figures, letters and words "31st day of August, 2020".

Import restriction on power tillers limits imports of power tillers and specified components under amended policy.
Import policy amended to reclassify imports of power tillers and specified components from Free to Restricted under Chapter 84. A new Policy Condition No. 3 defines power tillers as single-axle, self-powered agricultural machines used for soil preparation, set out capacity, speed and minimum engine power criteria, and lists engines, transmissions, chassis and rotavator parts as restricted components; other items under the same HS subheadings remain free.

Electronic verification of GST returns allowed for companies enabling GSTR-3B and GSTR-1 filing via EVC during relief period.
The Sixth Amendment to the Assam GST Rules substitutes the proviso to Rule 26(1) to allow persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC) during the specified periods; the amendment is titled the Assam Goods and Services Tax (Sixth Amendment) Rules, 2020 and is deemed effective from the commencement date stated in the notification.

Specification of authorised officers: designation of Additional Secretary and Development Commissioner in MSME for tax statute purposes.
The notification designates the Additional Secretary and the Development Commissioner, Ministry of Micro, Small and Medium Enterprises, Government of India, as the specified officers for the purposes of the relevant clause of the income-tax statute, effectuating statutory identification of competent officials by the Central Government.

Extension of annual return filing deadline under GST provisions; returns for 2018-19 to be filed by 30 September.
The Commissioner, exercising statutory powers and on the Council's recommendation, extends the due date for furnishing the annual return for financial year 2018-2019 electronically through the common portal to 30th September, 2020, and supersedes Notification No. 15/2020-State Tax dated 23rd June, 2020 insofar as the time limit is concerned.

E-way bill validity extension: specified pre-lockdown e-way bills are deemed extended to cover disrupted movement.
Where an e-way bill generated under rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017 on or before 24th March, 2020 has its validity expiring during 20th March, 2020 to 15th April, 2020, the validity period of such e-way bill shall be deemed extended till 31st May, 2020, by amendment to Notification No. 35/2020-State Tax effected through Notification No. 40/2020-State Tax dated 14th July, 2020.

Distinct person registration requires new GST registrations for corporate debtor estates after IRP/RP appointment within prescribed timelines.
The amendment excludes corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods prior to IRP/RP appointment from the specified class, and mandates that, from appointment, the remaining class shall be treated as a distinct person of the corporate debtor and obtain a new registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the prescribed cut-off date, whichever is later.

GST return filing deadline staggered by turnover: larger taxpayers earlier, smaller taxpayers given later date for May returns.
The amendment prescribes staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover of more than rupees 5 crore must file on or before 27th June 2020, while taxpayers with aggregate turnover of upto rupees five crore must file on or before 14th July 2020, amending the first paragraph of Notification No. 29/2020 under the statutory powers conferred on the Commissioner.

Composition scheme filing requirement: eligible taxpayers must file CMP-02 and furnish ITC-03, with cumulative ITC adjustment in GSTR-3B.
The amendment mandates that persons opting for the composition scheme must electronically file FORM GST CMP-02 and furnish FORM GST ITC-03 as required, and that the condition in rule 36(4) applies cumulatively for February-August with the September GSTR-3B to include cumulative input tax credit adjustments.

Extension of statutory deadline in State GST notification, substituting an earlier cutoff with a later cutoff to extend applicability.
Amendment substitutes the figures, letters and words comprising the earlier prescribed cutoff date in the first proviso of the third paragraph of Notification No. 06/2019 State Tax with a later date, thereby extending the operative deadline specified in that proviso as recorded in the State Gazette.