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Agents as persons carrying on designated businesses or professions with turnover threshold after prior notification rescinded.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 The earlier notification imposing prohibition on the latter varieties is withdrawn, so the prior restriction no longer applies from the operative date.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.

Common Adjudicating Authority appointed to adjudicate the specified Customs show cause notice against Livpure and others.
Designation of a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 to enable specified customs officers to exercise the powers and discharge the duties of identified proper officers for adjudication of the show cause notice issued to M/s. Livpure Private Ltd. and others, pursuant to notifications under the Customs (N.T.) framework.

Extension of filing deadline for outward supplies returns; monthly filers get a short extra period, quarterly filers a slightly longer one.
The Commissioner, on the Council's recommendation and invoking provisions of the Bihar GST Act and Rules, supersedes specified earlier notifications and extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period to a short period in the month succeeding the tax period, with a slightly longer succeeding-month period for registered persons required to furnish quarterly returns; the notification is effective from the stated date.

Rescission of notification: prior departmental GST notification withdrawn, with a savings clause preserving past actions.
The Governor, on the Council's recommendation and under the Bihar GST statutory powers, rescinds Commercial Taxes Department Notification No. S.O. 201 dated 18th December 2020 by a subsequent notification dated 23rd December 2020, while preserving actions or omissions effected before the rescission.

Aadhaar authentication for GST registration mandated; non authentication triggers extended verification, suspension and revised procedural timelines.
Biometric Aadhaar authentication or alternative biometric/KYC verification at designated facilitation centres is required for completion of GST registration; timelines for officer action on registration are extended with provisions for physical verification and deemed approvals if officers fail to act. New data-driven suspension grounds based on mismatches between returns and GSTR-1 are introduced, suspending registration with thirty days to explain and barring refunds during suspension. A rule restricts use of electronic credit ledger balances to discharge nearly the entire output tax liability for large suppliers, subject to listed exemptions, and Form GST REG-31 is inserted for suspension notices.

Commencement of Amendments: specified sections of the state GST amendment are appointed to come into force.
The Governor, exercising the power conferred by the enabling subsection of the Tamil Nadu Goods and Services Tax (Second Amendment) Act, 2020, appoints a specific date as the day on which sections three through ten of that Amendment Act shall come into force, by notification issued through the Commercial Taxes and Registration Department to bring those amendment provisions into legal effect from the appointed date.

Extension of ITC 04 filing deadline preserves compliance for job worker goods declarations, shifting submission to November.
Extension of the time limit is granted for furnishing the FORM GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020, with the final submission date extended to 30 November 2020 and the notification operating from 25 October 2020.

Extension of GST anti profiteering compliance deadlines extends filing and actions to a later date under section 168A.
The Government of Maharashtra, under section 168A of the Maharashtra GST Act, amends Notification No. GST.1020/C.R.50/Taxation 1 by substituting specified earlier dates in the proviso to clause (i) with later dates in March, thereby extending the timelines for anti profiteering compliances and actions; the amendment is deemed effective from the first day of December, 2020.

Penalty waiver for non issuance of dynamic QR code invoices granted, subject to mandatory compliance thereafter.
A time limited waiver of penalty is granted to any registered person for non issuance of invoices containing a Dynamic QR code under Notification No.14/2020 for the period 1 December 2020 to 31 March 2021, conditional on the person complying with that notification from 1 April 2021 onward, effected under executive powers on the recommendation of the Council.

Extension under section 10A IBC: further three month period notified, adjusting insolvency timelines under the Code.
Central Government issues a notification under the Insolvency and Bankruptcy Code, 2016, extending the temporal relief granted by the statute by a further three months from 25th December 2020; the Ministry of Corporate Affairs published the order (S.O. 4638(E)) implementing the extension for the purposes specified in the statute.

Aadhaar authentication service notified under PMLA, authorising a reporting entity to perform authentication subject to privacy and security compliance.
The Central Government, satisfied that the reporting entity complies with privacy and security standards of the Aadhaar Act and after consultation with the Unique Identification Authority and the regulatory authority, notifies the named reporting entity to undertake Aadhaar authentication service under the Prevention of Money laundering Act, subject to those privacy and security requirements.

Late fee waiver for GSTR-4 filings: applies to registered persons whose principal place of business is in Ladakh.
The notification inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2019-20 for the period from the 1st day of November 2020 until the 31st day of December 2020 for the registered person whose principal place of business is in the Union Territory of Ladakh.

Retroactive commencement of a provision under the Nagaland GST Ordinance declared, making the provision effective from an earlier date.
Designates a retrospective commencement date for a provision of the Nagaland Goods and Services Tax Fourth Amendment Ordinance, 2020 by appointing the earlier date as the date on which the provision shall come into force and declaring the notification effective from that same earlier date, under the State Government's power to appoint commencement dates.

Commencement of ordinance provisions sets a specified effective date for parts of the Nagaland GST amendment to come into force.
The State Government, exercising power under sub section (2) of section 1 of the Nagaland Goods and Services Tax (Fourth Amendment) Ordinance, 2020, appoints a specified commencement date on which the identified provisions of the Ordinance shall come into force, by notification issued by the Finance Department (Revenue Branch) and signed by the Officer on Special Duty (Finance).