Penalty waiver for non-compliance of QR invoice requirement, conditional on subsequent mandatory compliance by registered persons.
Waiver of penalty under section 125 of the Central Goods and Services Tax Act is granted for non-compliance with the Dynamic QR code invoicing requirement of notification No.14/2020 for the period from 1st December, 2020 to 30th June, 2021, conditional on the registered person complying with that notification from 1st July, 2021.

Penalty waiver for GST noncompliance granted for specified period, conditional on compliance from the subsequent period.
The Government waives penalties payable by any registered person for noncompliance with the specified State Tax notification for the period from 1 December 2020 to 31 March 2021, provided that the person complies with the provisions of that notification from 1 April 2021 onward; the waiver is issued under powers granted by the State GST Act on the recommendations of the Council.

Designation of Special Courts for trial of Companies Act offences in SEBI-filed cases across three states.
The Central Government, under sub section (1) of section 435 of the Companies Act, 2013, designates specified courts in Maharashtra, West Bengal and Tamil Nadu as Special Courts for trial of offences under the Companies Act in cases filed by the Securities and Exchange Board of India, listing the Mumbai City Civil and Sessions Courts, the 5th Special Court, Calcutta, and the Principal Judge, City Civil Court, Chennai as the designated forums.

Time limit extensions for GST compliances during COVID-19: filing deadlines and e way bill validities have been extended.
Where any time limit for completion or compliance of any action under the Telangana GST Act falls during the pandemic period and remains uncompleted, the time limit is extended to 31 August 2020, with time limits specified under section 171 extended to 30 November 2020. The extension covers actions by authorities and filings by persons, but excludes certain provisions including Chapter IV, specified sections, most of section 39, e way bill obligations under section 68 and rules made thereunder. E way bill validities expiring in the initial period are deemed extended to specified later dates.

Turnover threshold for Special Economic Zone units increased, broadening eligibility under rule 48 sub-rule (4) change
Amendment inserts a Special Economic Zone unit into the entities referenced under sub-rule (4) of rule 48 of the Telangana GST Rules, 2017, and raises the monetary eligibility threshold in the earlier notification by substituting the previous turnover limit with five hundred crore rupees, thereby expanding the notification's applicability and altering eligibility criteria under the Telangana SGST framework.

E-invoicing threshold lowered, bringing additional taxpayers within mandatory e-invoicing compliance from January under revised state GST rules.
Amendment reduces the aggregate turnover threshold for mandatory e-invoicing under the Mizoram Goods and Services Tax Rules, substituting the prior higher turnover benchmark with a lower benchmark and making the lower threshold applicable from 1 January 2021, thereby expanding the set of taxpayers required to issue electronic invoices under state GST.

Special GST deposit procedure permits a specified provisional cash ledger deposit for notified quarterly filers subject to eligibility conditions.
Notification enables notified registered persons who opt for quarterly returns to make provisional deposits in the electronic cash ledger in the first and/or second month of a quarter equal to a specified proportion of the tax liability shown in the preceding quarter's return (or the last month of the immediately preceding quarter for monthly filers), subject to exclusions where ledger balances suffice or liability is nil, and subject to prior filing of the return for a complete tax period. Effective date: 1 January 2021.

Quarterly GST return option enables notified small taxpayers to file quarterly returns while paying tax monthly under section 39.
Notification designates registered persons (excluding those under section 14 IGST) with aggregate turnover up to the statutory threshold who opted under rule 61A(1) to furnish quarterly returns while paying tax monthly under the provisos to section 39, subject to filing of the immediately preceding month's return and continuation of the selected option until revised; loss of eligibility occurs if aggregate turnover crosses the threshold during a quarter, effective quarterly filing from January 2021, and a deemed option and portal window are provided for specified taxpayers based on prior FORM GSTR 1 behaviour.

Amendment to Customs Notification updates noticee and adjudicating authorities for specified show cause notice under Customs Act.
Amendment substitutes the table entry at serial number 14 in Notification No. 53/2016 Customs (N.T.), identifying M/s. Super Impex, Surat and others as the noticee with the stated show cause reference, and designating the erstwhile Commissioners of Customs at Jawaharlal Nehru Custom House, Air Cargo Complex Sahar, the Commissioner of Customs (Export) at New Custom House, and the erstwhile Commissioner (General & CFS Mulund) as the adjudicating authorities.

Anti-dumping duty extended on imports of front axle beams and steering knuckles from China, continuing trade protection into a further term.
The Central Government, exercising powers under the Customs Tariff Act and the anti-dumping rules, amends the principal notification to substitute the earlier expiry date and thereby further extend the applicability of anti-dumping duty on front axle beams and steering knuckles for heavy and medium commercial vehicles originating in or exported from the People's Republic of China, following a review initiated by the designated authority and a request for extension.

Anti-dumping duty on fluoroelastomers imposed, maintaining per unit import charges and scope limitations for affected exporters.
Imposition of anti dumping duty on Fluoroelastomers (FKM) from China PR follows a sunset review finding of continued dumping and injury; duties are prescribed per the notification Table with producer specific per kg amounts in US$, scope definitions including copolymers and terpolymers (excluding FKM compound and FFKM), payment in Indian currency, exchange rate determination by separate notification, and an effective five year duration subject to a stated terminal date unless revoked or amended.

E invoicing threshold reduced: mandate applies to taxpayers above revised turnover limit from January first, effective immediately.
E-invoicing is mandated for taxpayers with aggregate turnover exceeding one hundred crore rupees effective 1 January 2021 by amending the earlier Odisha Finance Department notification: the words "five hundred crore rupees" are substituted with "one hundred crore rupees" to change the compliance threshold under the Odisha Goods and Services Tax Rules.

Invoice Furnishing Facility: quarterly filers may submit early-month outward invoices electronically, altering GSTR-1 and ITC reporting.
The amendment replaces rules to mandate electronic furnishing of outward-supply details in FORM GSTR-1 or via an Invoice Furnishing Facility (IFF) for quarterly filers, excludes IFF-submitted first- and second-month invoices from the quarter's GSTR-1, requires invoice-wise and consolidated data categories in GSTR-1, introduces FORM GSTR-2B as a monthly auto-drafted ITC statement sourced from suppliers' GSTR-1/5/6 and ICEGATE, and prescribes timelines, reconcilation duties and adjustments to FORM GSTR-3B filing deadlines and quarterly-option procedures.

GST notification corrigendum corrects a proviso year reference in the English text of a prior Uttar Pradesh amendment.
A corrigendum amends the English text of a prior Uttar Pradesh GST notification by substituting the year number "2020" with "2019" in the fifth row of the proviso. The correction is limited to this textual change and does not make any other alteration to the earlier notification.

Tariff value fixation for selected edible oils, metals and agricultural commodities updates import valuation and customs assessment.
Substitution of TABLE-1, TABLE-2 and TABLE-3 to fix US dollar denominated tariff values as benchmarks for customs valuation of listed imports: edible oils (crude, RBD and other palm and soybean oils and palmolein), brass scrap (all grades), poppy seeds and areca nut per metric tonne; and unit tariff benchmarks for gold and silver in specified forms with defined exclusions and explanations relating to benefit entitlements under specified notification entries.

Combination filing procedure: omission of a Form I provision changes required filing content upon Gazette commencement.
The amendment omits paragraph 5.7 from Form I in Schedule II of the Competition Commission of India (Procedure in regard to the transaction of business relating to combinations) Regulations, 2011, thereby changing the prescribed content of Form I filings for combinations. The regulation is enacted under the Commission's statutory authority and comes into force upon publication in the Official Gazette, forming part of the continuing sequence of amendments to the principal 2011 Regulations.

Amendment to notification expands covered financial years by adding the subsequent year to the notification's scope.
Amendment substitutes the opening paragraph of Notification No. 47/2019-State Tax to expand the listed covered financial years by adding the subsequent year to the existing references, thereby extending the temporal scope of the original notification as published in the Gazette.

GSTR-3B filing deadlines updated: extended monthly due dates and specified electronic ledger payment rules for taxpayers.
Returns in FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the succeeding month, except that taxpayers with aggregate turnover up to five crore rupees in the previous financial year and principal place of business in Himachal Pradesh may file by the twenty-fourth day. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be paid by debiting the electronic cash ledger, no later than the prescribed filing date.

Due date extension for GSTR-1: monthly return deadlines moved to the 11th day of the succeeding month for specified taxpayers.
Extends the due date for furnishing FORM GSTR-1 by registered persons meeting the turnover criterion for each month from October 2020 to March 2021 to the eleventh day of the month succeeding such month, issued under the statutory provisions of the Himachal Pradesh GST Act; the time limit for returns under the provision corresponding to Section 38 will be notified later.

Due date for furnishing Form GSTR-1 updated for eligible small taxpayers, imposing a revised quarterly reporting schedule.
Prescribes timelines for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to the notified threshold, requiring them to report details of outward supplies effected during specified quarters by the extended dates set out in the notification, under the State GST Rules.