Composition levy rates under Odisha GST Rules amended to specify category-based rates for manufacturers, Schedule II suppliers, and opt-in taxpayers.
Amendment substitutes Rule 7 Table to prescribe category-specific composition levy rates tied to turnover in the State or Union territory: manufacturers (excluding notified goods) at a concessional composition rate; suppliers making supplies under clause (b) of paragraph 6 of Schedule II at a distinct rate; other eligible suppliers taxed on turnover of taxable supplies; and registered persons eligible to opt under section 10(2A) taxed at a separate rate on turnover of supplies of goods and services.

Late fee waiver for delayed GSTR-1 filing where outward supplies are furnished by specified extended dates, per amended proviso.
Amends a Karnataka notification under Section 128 to substitute a proviso specifying that late fee payable under Section 47 is waived for registered persons who failed to furnish outward supplies in FORM GSTR-1 for specified months or quarters, provided they furnish the details by the extended dates listed in the Table.

Late fee waiver for GSTR-3B: conditional relief for delayed filings under prescribed deadlines and turnover classes.
Prescribes conditional filing windows for FORM GSTR-3B for February-July 2020 with different cut off dates by aggregate turnover class, and grants a one time retrospective waiver for late fees for returns from July 2017 to January 2020: amounts of late fee in excess of two hundred and fifty rupees are waived if the return is filed between 1 July 2020 and 30 September 2020, and where the State tax in the return is nil the total late fee is waived if filed within that window.

Interest relief on delayed GST returns introduces staggered nil-interest windows, then nine percent interest thereafter.
Substitutes a proviso prescribing reduced interest for delayed FORM GSTR-3B returns for tax periods February-July 2020 by classifying registered persons by aggregate turnover. Taxpayers above the turnover threshold receive nil interest for the first fifteen days from the due date and nine per cent thereafter until 24 June 2020 for listed months. Taxpayers at or below the threshold receive staggered nil-interest windows for each month (specific cutoff dates) followed by nine per cent interest until 30 September 2020. The table sets class, rate, and tax period.

Revocation of registration: extended filing deadline for cancellations served electronically, giving affected taxpayers additional time to apply.
For registrations cancelled up to 12th June, 2020 where notice was sent by e-mail or made available on the common portal, the thirty-day period to apply for revocation of cancellation shall be calculated from the later of the date of service or 31st August, 2020, thereby extending the window to seek revocation for affected taxpayers.

Indemnity bond for government companies permits authorised ministry representatives to guarantee claims and liabilities on striking off.
The Amendment Rules permit a duly notarised Indemnity Bond in Form STK-3A, executed by an authorised representative (not below Under Secretary or equivalent) of the administrative Ministry/Department, to be furnished on behalf of wholly government-owned companies or their wholly owned subsidiaries when applying for striking off under rule 4; the bond undertakes to indemnify claimants and any persons for future claims, losses from striking off, and latent liabilities discovered after striking off, and must be accompanied by the Ministry/Department authorisation. Form STK-2's attachments list is amended to allow Form STK-3A.

Limitation period extended: proviso to section 172 amended to extend reassessment period to five years.
The Ordinance amends the Odisha Goods and Services Tax Act, 2017 by replacing the temporal phrase in the proviso to Section 172, increasing the statutory limitation from three years to five years, thereby extending the period within which the specified tax-related action under that proviso may be initiated or completed.

Extension of time to pass orders under the refund provision of the GGST Act; deadlines extended by state notification.
Amendment substitutes the original June deadlines in Notification No.46/2020-State Tax with August deadlines, extending the period for tax authorities to pass orders under the refund-related provision of the Gujarat Goods and Services Tax regime.

Due date extension for GST compliance: deadlines during the affected period extended to end of August for covered obligations.
Amendment under section 168A substitutes specified June 2020 deadline dates in Notification No.35/2020-State Tax with later August 2020 dates, postponing GST compliance obligations that fell during the disrupted period until the substituted dates by formally replacing the earlier deadline wording in the notification's first paragraph, clause (i).

Late fee waiver for delayed FORM GSTR-1 filings if furnished by specified dates under substituted proviso.
Waiver of late fees is provided for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the original due dates for specified monthly and quarterly tax periods, provided they furnish those details by the corresponding extended dates listed in the notification; the amendment substitutes the fourth proviso and is deemed effective from 24th June, 2020.

Late fee waiver for delayed GSTR-3B returns extended with conditional deadlines and retrospective relief for specified turnover classes.
Provides class-based extended filing deadlines for FORM GSTR-3B for February-July 2020 and prescribes that late fee amounts exceeding a specified minimal floor for returns for July 2017-January 2020 shall be waived if such returns are furnished within the July-September 2020 window; additionally, where State tax in the return is nil for those historical periods, the total late fee is waived, and the amendment is made effective from the stated commencement date.

Reduced interest on delayed GST returns grants staggered interest free relief followed by standard interest for late payments.
Temporary reduction of interest for late filing and payment in FORM GSTR-3B for tax periods February to July 2020 by substituting the first proviso of the earlier notification. The amendment differentiates between taxpayers by aggregate turnover and principal place of business: larger turnover taxpayers receive a short interest free grace from each return due date, while smaller turnover taxpayers receive staggered, state wise extended interest free periods for specified months, after which the prescribed interest applies. The amendment is effective retrospectively from the stated effective date.

Composition levy rates updated for specified supplier categories, revising tax rates and eligibility under composition scheme.
The notification substitutes the composition Table in the Gujarat GST Rules, 2017, specifying categories of registered persons-manufacturers (excluding notified goods), suppliers of certain Schedule II supplies, other composition-eligible suppliers, and persons opting under an alternative composition provision-and prescribes turnover-linked tax rates for each category, effective from 1 April 2020.

Exemptions from gift-tax apply for regularised unauthorised colony property and tribunal-approved share transfers following reconstruction.
Exemptions are prescribed from the gift-tax provision for: immovable property in unauthorised colonies regularised by government notification where possession or title is evidenced by specified documents and the recipient is a defined resident; unquoted shares received under a tribunal-approved resolution plan following suspension of a company's board and appointment of government-nominated directors after affording the tax authority an opportunity to be heard; and equity shares allotted by a reconstructed bank under the reconstruction scheme to designated investors or investor banks at the scheme price.

Correction to section references expands a discrete reference into a contiguous range and clarifies a sub clause cross reference.
Corrigendum makes two textual corrections: it replaces the phrase "section 54 or 54GB" with "sections 54 to 54GB", expanding a discrete reference into a contiguous range, and it clarifies a cross-reference by changing "sub-clause (i)" to "sub-clause (i) of clause (c)", thereby specifying the parent clause for the cited sub-clause.

Extension of compliance dates: statutory amendment postpones original notification deadlines under the Manipur GST framework.
The State Government, invoking powers under the Manipur Goods and Services Tax Act and referencing the Integrated GST Act, amends Notification No. 19/2020 State Tax by substituting two originally specified deadline dates in the notification's first paragraph with later dates, thereby extending the temporal applicability of the principal notification as published in the Manipur Gazette Extraordinary.

Export restriction revised: PPE medical coveralls now subject to restricted export with quota and licensing requirements.
The export classification of PPE medical coveralls for COVID-19 is changed from prohibited to restricted, making them exportable only under a licensing regime subject to a fixed monthly export quota and eligibility criteria to be issued in a Trade Notice. All other items listed as part of PPE kits in the earlier notification remain prohibited for export whether exported individually or as part of kits, and the quota for coveralls does not apply to these prohibited kit items.

GST notification date extension replaces June deadlines with August deadlines under state GST amendment, extending compliance timeline.
The Government, exercising powers under the state GST Act read with the Integrated GST and Union Territory GST Acts and on the Council's recommendation, amends the Finance Department notification dated 3 April 2020 by substituting the June compliance deadlines in clause (i) and clause (ii) of the first paragraph with later August deadlines; the amendment is textual and issued by the Finance Department.

Extension of compliance deadlines: prior June cut-offs substituted with corresponding August cut-offs by GST notification amendment.
The Government amends a prior GST notification by substituting two date references in its first paragraph with later calendar dates, thereby extending the compliance deadlines set by that notification. The amendment is effected under the GST statutory framework on Council recommendation and is confined to textual replacement of the specified date expressions without modifying other terms of the original instrument.

Time limit extension for excise, customs and finance Act compliance: specified deadlines falling in the notified period are extended.
Specifies a time-limit extension under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance for completion or compliance of actions under the Central Excise Act, the Customs Act (subject to specified exclusions), the Customs Tariff Act and Chapter V of the Finance Act where the original time limit falls within the notified disruption period, by shifting affected deadlines to the single prescribed extended end date.