Commencement of Amendment Act: specified state GST amendment provisions brought into force, activating the statutory commencement mechanism.
Under the Act's appointment power, the State Government, by notification of the Finance Department, designates the first day of January, 2021 as the commencement date for specified amendment provisions of the Tripura State Goods and Services Tax (Third Amendment) Act, 2020, thereby bringing those provisions into force within the state GST framework.

HSN code requirement mandates eight-digit classification on tax invoices for specified chemical supplies, ensuring invoice compliance.
The Chief Commissioner amends the State GST invoice provisions by inserting a proviso to rule 46 requiring registered persons to mention eight digits of the HSN Code on tax invoices for the specified classes of chemical supplies listed in the appended Table; certain entries bear a specific eight digit HSN Code while others are marked "As applicable" where composition-dependent classification applies. The requirement is limited to the goods enumerated and stems from recommendations of the GST Council and relevant central notifications.

Rescission of administrative GST proceedings under public interest authority withdraws earlier order while preserving prior actions.
The Chief Commissioner of State Tax, Andhra Pradesh, exercising the statutory rescission power and relying on Goods and Services Tax Council recommendations and central notifications, rescinds the proceedings in Ref. No. CCW/GST/74/2015 dated 04-11-2020, except insofar as things were done or omitted to be done before the rescission.

Extension of compliance deadline: earlier notification dates substituted with later dates, effective retroactively from the stated commencement.
The notification amends a prior State Tax notification by substituting two specified earlier calendar dates in the proviso to clause (i) with later calendar dates, extending the deadlines established by that proviso. The amendment is made under the State's delegated GST powers and is declared effective retrospectively from the first day of the stated commencement month, thereby making the substituted dates operative from that commencement date.

Restriction on Electronic Credit Ledger use where input tax credit is suspected fraudulent, with review and one year limit.
A new rule 86A authorises the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are written reasons to believe input tax credit has been fraudulently availed or is ineligible, including credits based on invoices from non existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, claimants not conducting business, or lack of requisite documents under rule 36; the officer may later restore debit access and any restriction lapses after one year.

Appointment of Common Adjudicating Authority to adjudicate consolidated show cause proceedings against specified importers under Customs law.
The Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi is appointed as Common Adjudicating Authority to exercise the powers and discharge the duties of the Principal Commissioner/Commissioner of Customs (Nhava Sheva II) and the named Joint/Additional Commissioners of Customs in respect of the show cause notice issued to M/s. Meghmani Industries Limited and others, pursuant to clause (a) of section 152 of the Customs Act, 1962 and relevant prior notifications on common adjudicating authorities.

Common Adjudicating Authority appointment ensures designated officers will adjudicate specified show cause notices under the Customs Act
Appointment of a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 empowers designated officers to exercise the powers and discharge the duties of the officers listed in the Table, for adjudication of the specified show cause notices issued by the Directorate of Revenue Intelligence in respect of the named noticees.

Electronic invoice requirement: designated taxpayers must obtain an Invoice Reference Number and upload FORM GST INV-01 data for valid invoices.
Designated registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal; invoices issued otherwise will not be treated as invoices, and standard invoicing provisions do not apply to invoices prepared in this prescribed electronic manner.

Export inspection requirement: Certificate of Inspection now required for rice exports to European countries, with phased mandatory coverage.
Amendment imposes a certificate-based compliance condition on exports of Basmati and Non-Basmati rice: exports to EU Member States and Iceland, Liechtenstein, Norway and Switzerland require a Certificate of Inspection issued by the Export Inspection Council or an Export Inspection Agency, and exports to remaining European countries will require such a Certificate of Inspection from 1st July, 2021.

De-notification of SEZ land alters the notified SEZ area under the SEZ Act after required approvals.
Central Government, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, de notifies 4.81 hectares from the SEZ at Village Nellikode after the sponsor's proposal, State approval, and Development Commissioner recommendation, resulting in a revised SEZ area of 5.352 hectares with specific survey numbers and parcel areas listed.

Notification correction extends procedural timeline to thirty days and amends wording from proviso to provisos.
Corrigendum to Notification No. 94/2020-Central Tax makes two formal corrections: it replaces the word "proviso" with provisos to correct the textual reference, and it substitutes "seven working days" with thirty days, thereby modifying the procedural timeline specified in the published notification.

Regulatory scope expanded: CBIC now supervises dealers in precious metals, precious stones and real estate agents under PMLA rules.
The amendment substitutes rule 2(1)(fa)(iii) to specify CBIC oversight for dealers in precious metals and precious stones and inserts a new rule 2(1)(fa)(iv) extending CBIC oversight to real estate agents; the rules are titled as the Fourth Amendment Rules, 2020 and commence on publication in the Official Gazette under the powers conferred by section 73 of the Prevention of Money laundering Act, 2002.

Designation of dealers in precious metals and stones as reporting entities for large cash transactions and linked operations.
The Central Government notifies dealers in precious metals and precious stones as persons carrying on designated businesses or professions under the Prevention of Money laundering Act when they engage in cash transactions with a customer equal to or above the prescribed monetary threshold, executed in a single operation or in several operations that appear to be linked, thereby bringing them within the reporting and compliance framework applicable to designated businesses.

Designation of Real Estate Agents as persons carrying on designated businesses or professions with turnover threshold after prior notification rescinded.
The Central Government rescinds Notification No. 8/2017 and notifies Real Estate Agents who provide services in relation to sale or purchase of real estate and meet the prescribed annual turnover threshold as persons carrying on designated businesses or professions under the Prevention of Money laundering Act, subject to a savings clause preserving prior acts or omissions.

Aadhaar-based KYC authentication requires biometric verification; registration processing tightened with suspension and credit use limits.
Amendments mandate either Aadhaar authentication with biometric capture or biometric KYC and document verification at Facilitation Centres for registration completion; extend processing timelines and prescribe deemed approval periods; enable suspension of registration following automated comparison of returns and supply details with a mandatory intimation and response period; bar refunds during suspension; restrict furnishing of outward supply details where GSTR-3B is not filed; and limit the use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion.

Commencement of amended GST provisions: specified amendment sections brought into force by state government appointment.
The State Government appoints 1st January, 2021 as the date on which the amendment provisions in sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of the Rajasthan Goods and Services Tax (Third Amendment) Act, 2020 shall come into force, exercising the Act's empowering provision for appointment of commencement dates.

Export liberalisation of onions: specified onion varieties moved from prohibited to free export status under amended policy.
The export policy amendment reclassifies specified onion entries at Serial Numbers 51 and 52 of Chapter 7, Schedule 2 of the ITC (HS) from Prohibited to Free, covering onions (all varieties except Bangalore Rose and Krishnapuram) and Bangalore Rose and Krishnapuram onions excluding processed forms. The earlier notification imposing prohibition on the latter varieties is withdrawn, so the prior restriction no longer applies from the operative date.

Name reservation extension: Registrar may extend reserved company names on payment of prescribed fees via SPICe+.
The amendment adds rule 9A enabling the Registrar to extend a reserved company name period through SPICe+ (INC-32) upon payment of prescribed fees, subject to staged extension intervals and the Registrar's power to cancel a reserved name under the Act. It also substitutes Part-A of SPICe+ to require company type, class, category, industrial activity, a summary of objects and provision for supporting documents for name reservation.

Form SH-7 revised: updated notice form for alteration of company share capital under corporate rules.
The amendment replaces the annexure Form SH-7 in the Companies (Share Capital and Debentures) Rules, 2014 with a revised Form SH-7 to be used for notice to the Registrar of alterations of a company's share capital under the Companies Act, 2013, and provides for its short title and commencement as the Companies (Share Capital and Debentures) Second Amendment Rules, 2020.

Tax exemption under section 10(46) grants specified income treatment subject to conditions and retrospective application.
Notification under section 10(46) designates Yamuna Expressway Industrial Development Authority as entitled to tax treatment for specified income: state grants; proceeds and charges from disposal of land, buildings and other properties; interest on bank deposits; and interest/penalties on deferred payments from allottees. The exemption is conditional on non-engagement in commercial activity, unchanged nature of activities and income, prescribed return filing, and an audit report with a chartered accountant's certificate confirming compliance; the notification is given retrospective effect for specified assessment years.