Export of Paracetamol API now permitted, removing prior restriction and allowing free export under amended trade policy.
The Central Government amended the export policy entry for Paracetamol API (ITC HS 29222933), changing its status from Restricted to Free under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, amending a prior notification and taking effect immediately to permit unrestricted export of Paracetamol API.

Extension of annual return filing deadline for registered persons' GSTR-9/GSTR-9C; due date revised for FY2017 18.
The Commissioner of State Tax, under sub section (1) of section 44 read with rule 80, extended the time for electronic furnishing of the annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR-9C for the period 1 July 2017 to 31 March 2018, applicable to registered persons whose principal place of business is in the State; the notification also specifies an effective date from which it is deemed to have come into force.

Cessation of specified Savings Bonds subscription ends at close of business on the notified effective date.
The Government notifies cessation of subscription for the 7.75 percent Savings (Taxable) Bonds, 2018, so that subscriptions shall cease with effect from the close of business on the notified effective date by means of a formal Budget Division notification.

Tariff classification amendments change HS codes and table entries, altering customs exemptions and duty applicability.
Corrigendum effects targeted tariff classification amendments by substituting specified HS headings, inserting a new serial entry with a 0.00% duty, omitting certain serial numbers, and correcting Table III commodity code ranges; these textual corrections realign classification references and exemption descriptions in the earlier notification.

Delegation of powers: Chief Commissioner empowers Special Commissioner to exercise enforcement functions under AP GST framework.
The Chief Commissioner of State Tax, Andhra Pradesh, has delegated powers under Section 167 of the Andhra Pradesh Goods and Services Tax Act, 2017, authorising the named Special Commissioner to exercise functions and perform duties under the Act in relation to Enforcement activities of the Commercial Taxes Department of Andhra Pradesh.

E-way bill validity extension: specified expired e-way bills treated as valid until May 31 under HGST Act.
The amendment provides that any e-way bill generated under rule 138 on or before 24 March 2020, whose validity expires between 20 March 2020 and 15 April 2020, shall be deemed to have its validity extended until 31 May 2020.

Corporate debtor registration treated as distinct person requiring new GST registration following appointment of insolvency professional.
The amendment excludes corporate debtors who have filed all statements and returns prior to appointment of the IRP/RP from the specified class. For other corporate debtors, from the date of IRP/RP appointment the class is treated as a distinct person and must obtain a new GST registration in each State or Union Territory where the corporate debtor was earlier registered within thirty days of appointment or by the later cutoff date; the registration provision is deemed effective from an earlier stated date.

EVC verification for company GSTR-3B returns allowed; nil returns may be filed via SMS with mobile OTP.
Company-registered taxpayers are allowed to furnish and verify FORM GSTR-3B using an Electronic Verification Code (EVC) for the specified retrospective period. A newly inserted rule 67A permits a Nil return in FORM GSTR-3B to be furnished via Short Messaging Service using the registered mobile number and verified by a mobile number-based One Time Password (OTP); a Nil return is defined as a return with no entries in any tables of the form.

Commencement appointment: amendment rules provisions to take effect from April 21 under section 164 notification.
The Governor, under section 164 of the Haryana Goods and Services Tax Act, 2017, appoints 21 April 2020 as the date from which clause (c) of rule 9 and rule 25 of the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2019 shall come into force, by notification issued by the Excise and Taxation Department dated 27 May 2020.

Fund manager remuneration rules specify calculation methods and new reporting requirements for eligible investment funds.
Amendments to rule 10V prescribe computation bases for fund manager remuneration-distinct percentage of assets under management for specified Category I FPIs, alternative percentage, profit share above a specified hurdle, or a proportion of management fees net of expenses for other funds-with a Board approval route for lower amounts; define asset under management, management fee and specified hurdle rate; and require an accountant's report in Form 3CEJA plus a fund statement in Form 3CEK detailing compliance with section 9A and related disclosures.

Section 10(46) notification: specified incomes of Uttarakhand Environment Protection & Pollution Control Board notified subject to conditions.
Central Government notifies Uttarakhand Environment Protection & Pollution Control Board as a notified Board for purposes of the income exemption provision, listing specified income categories (consent fees, NOC fees, biomedical and hazardous fees, monitoring and public hearing fees, interest on accounts and advances, reimbursements and sale of scrap) and making the notification conditional on the Board not undertaking commercial activities, maintaining unchanged activities and income character, filing returns as required, and filing a certified audit report with the return.

Tax exemption notification for Cochin Special Economic Zone Authority grants specified income tax exemption subject to conditions.
Notification designates Cochin Special Economic Zone Authority, Kochi as an authority constituted by the Government of India for purposes of clause (46) of section 10 in respect of specified incomes including lease rent, bank interest on RDRs, permit and allotment fees, auction receipts, transfer charges, building-plan fees, service usage charges, staff quarters license fees, IWMS charges, power distribution receipts and sale of scrap. The designation is subject to conditions that the Authority shall not engage in commercial activity, maintain unchanged activities and income nature, file income tax returns as prescribed, and submit an audited report with a chartered accountant's certificate.

Anti-dumping duty continued on electronic calculators; differential producer-specific rates imposed and duty payable in domestic currency for a fixed term.
Central Government continues anti-dumping duty on electronic calculators (excluding printing, graphing and programmable calculators) originating in or exported from the People's Republic of China, pursuant to a sunset review finding continued dumping and injury. The notification prescribes producer-specific duty rates-a lower rate for Ningbo Deli Electronic Development Co., Ltd., and higher rates for other producers and for exports via third countries-identifies tariff heading 8470, and requires payment in Indian currency with exchange rates determined by Government notifications; duties apply for a fixed-term period from Gazette publication.

State Level Screening Committee reconstitution updates committee membership under rule 123, superseding the prior notification.
The Government of Maharashtra, invoking sub rule (2) of rule 123 of the Maharashtra Goods and Services Tax Rules, 2017, reconstitutes the State Level Screening Committee and supersedes the earlier notification of 7th September 2017, except for prior actions. The notification specifies the committee members as the Additional Commissioner of State Tax 1, Mumbai, and the Additional Commissioner, Central GST, Audit II Commissionerate, Mumbai Zone.

Inclusion of PM CARES Fund as an eligible CSR recipient under Schedule VII, enabling corporate contributions to the fund.
Amendment to Schedule VII inserts the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund) after the Prime Minister's National Relief Fund in item (viii), making the PM CARES Fund an eligible recipient for corporate social responsibility contributions under Schedule VII, with the amendment deemed to have come into force on 28th March, 2020.

Tenure of Quality Review Board members fixed at three years by amendment to Chartered Accountants procedural rules.
The 2020 amendment substitutes the sub-rule governing tenure in the 2006 Rules to provide that the tenure of the Chairperson and the Members of the Quality Review Board shall be three years; the amendment is to come into force on publication in the Official Gazette.

Commencement of GST rule provisions appointed to bring rule 87(13) and Form GST PMT-09 into force.
Appoints the 21st day of April, 2020 as the date from which the provisions of rule 87(13) and FORM GST PMT-09 of the Tripura State Goods and Services Tax Rules, 2017 shall come into force, issued under the powers conferred by the State GST Act and the Fourth Amendment Rules, 2019.

E-way bill validity extension deemed until 31 May 2020 for specified bills generated before 24 March 2020.
Validity of e-way bills generated on or before 24 March 2020 and expiring during 20 March 2020 to 15 April 2020 was deemed extended until 31 May 2020. The amendment, issued under the Uttar Pradesh Goods and Services Tax Act, 2017, inserted a proviso into the earlier notification to extend the period of validity for the specified e-way bills.

GST registration for corporate debtors is amended to treat IRP/RP entities as distinct persons and require new registration.
Amends an earlier Uttar Pradesh GST notification under section 148 by inserting a proviso excluding corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods before appointment of the IRP/RP. The substituted registration provision treats the specified class of persons as a distinct person of the corporate debtor from the date of appointment of the IRP/RP and requires a new registration in each State or Union Territory where the corporate debtor was earlier registered within thirty days of appointment or by 30 June 2020, whichever is later.

GST return filing flexibility expands with EVC and SMS-based filing for Nil returns under updated rules.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to permit registered companies to furnish FORM GSTR-3B by electronic verification code for the period from 21 April 2020 to 30 June 2020. A new rule also provides that a Nil return under section 39 may be furnished through short messaging service using the registered mobile number, with verification by mobile number-based One Time Password. Nil return means a return having no entry in any table of FORM GSTR-3B.