Quarterly return option for eligible small taxpayers with conditions on prior filing, turnover threshold, deemed options and revision window.
Notification permits registered persons below the prescribed aggregate turnover threshold to opt for quarterly return filing while paying tax monthly, subject to prior furnishing of the return for the preceding month at the time of option, continuation of the selected option unless revised, loss of quarterly eligibility if turnover exceeds the threshold during a quarter from the succeeding quarter, deemed options for certain filing classes, and an electronic window to change the default option on the common portal.

Input tax credit reporting and return filing rules revised under Assam GST through GSTR-2B, quarterly filing and HSN updates.
Amendment of the Assam Goods and Services Tax Rules, 2017 revises the filing framework for outward supplies, inward supply reporting, and FORM GSTR-3B compliance. The notification substitutes rule 59 for FORM GSTR-1 and invoice furnishing facility reporting, substitutes rule 60 to provide electronic availability of supplier, ISD, TDS, TCS, and import data, and introduces FORM GSTR-2B as a monthly auto-drafted input tax credit statement. It also amends rule 61, inserts rule 61A for quarterly return option, updates rule 62, and adds HSN digit and FORM GSTR-2B instructions.

Commencement of GST amendment provision appointed and deemed effective from the specified commencement date under state law.
The State appointed a specific date as the date on which Sl.No.7 of the Assam Goods and Services Tax (Amendment) Act, 2019 shall come into force under the commencement powers of the Assam GST Act, and the notification is deemed to have been issued on that appointed commencement date.

Commencement of amendment provisions under Assam GST Act appointed, with retrospective deeming of their operative date.
Appoints the 30th day of June, 2020 as the date on which the provisions at Sl. No. 2 and Sl. No. 13 of the Assam Goods and Services Tax (Amendment) Act, 2020 shall come into force, under the authority of sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017. The notification is deemed to have been issued on the 24th day of June, 2020 and is issued by the Finance (Taxation) Department, signed by the Commissioner & Secretary to the Government of Assam.

Commencement of GST amendment provision appointed; provision deemed issued earlier under enabling statutory power by state governor.
The Governor, exercising the power under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appoints a date in May 2020 as the day on which Sl. No. 11 of the Assam Goods and Services Tax (Amendment) Act, 2020, shall come into force; the notification is issued by the Finance (Taxation) Department and is deemed to have been issued on an earlier date in May 2020.

Importer-Exporter Code annual update requirement: failure to update triggers deactivation, reactivation on successful updation, with system scrutiny also causing deactivation.
DGFT formalises e-IEC issuance and an entirely online process for IEC generation and updation. IEC holders must confirm or update IEC details electronically each year during the annual update period; failure to do so will result in de-activation, which may be reversed upon successful updation. IECs may also be flagged for system scrutiny, and unaddressed flags can trigger deactivation. These procedural changes replace prior sub-paragraphs and operate without prejudice to other actions under the Foreign Trade Policy.

Authority for Advance Ruling appointment under GST: Senior Joint Commissioner named as member, effective from March first.
The Governor, under sub section (2) of section 96 of the West Bengal Goods and Services Tax Act, 2017, appointed Shri Joyjit Banik, Senior Joint Commissioner of State Tax, as a member of the West Bengal Authority for Advance Ruling by government notification, with the appointment to come into force on 1st March 2021.

Commencement of Sections 52 and 66 - these amendments to the Companies Act come into force on appointed date.
The Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, 2020, appointed 11 February 2021 as the date on which Section 52 and Section 66 of the Act shall come into force by Ministry of Corporate Affairs notification.

Offer period for rights issue requires a minimum seven-day acceptance period from the date of the offer.
Rule 12A amends the Companies (Share Capital and Debentures) Rules by prescribing that, for the specified clause governing offers, the time period within which an offer must be kept open for acceptance shall be not less than seven days from the date of the offer, thereby setting a mandatory minimum acceptance window for such offers.

Investment of general reserves limited to specified securities, banks, co-operative societies and public financial institutions under producer company rules.
Producer Companies Rules, 2021 apply to Producer Companies and adopt definitions from the Act and related rules. They provide for change of registered office across States by applying the Companies (Incorporation) Rules procedures and prescribe permissible investment of general reserves in approved securities, deposits and instruments issued by government bodies, co-operative societies, scheduled banks, co-operative banks, specified trust securities, shares or securities of co-operative societies, and assets of public financial institutions.

Information sharing under the Income-tax Act enables use of income-tax data to identify beneficiaries for welfare schemes.
The Central Government designates the Chief Executive Officer, Center for e-Governance, Government of Karnataka to receive and use income-tax assessee information via the Entitlement Management System for identifying eligible beneficiaries of social security and public welfare schemes, as an administrative specification under the Income-tax Act.

Designated food import entry points limit where authorised officers may clear food imports, aligning import control with food safety rules.
Notification amends the General Notes Regarding Import Policy in ITC(HS) 2017 by adding a sub paragraph establishing Food Import Entry Points, listing one hundred and fifty designated ports of entry and specifying that authorised officers notified by the food safety regulator will handle food import clearances at those locations for the covered HS codes, thereby formalising the locations and officials responsible for food import compliance and clearance under the Import Policy.

Anti profiteering compliance deadlines under GST extended to 31 March 2021, with effect from 1 December 2020.
The Government of Kerala amends S.R.O. No.631/2020 by substituting earlier November 2020 dates with new March 2021 dates in the proviso to clause (i), thereby extending the period for anti-profiteering measures compliances and actions as recommended by the GST Council; the amendment is deemed effective from 1st December, 2020.

GST compliance modernisation enables QR invoice verification, SMS nil filing, dynamic inward-supply reporting, and revised annual-return disclosures.
Telangana GST compliance is revised through QR-code and Invoice Reference Number requirements for electronic invoices, discretionary exemptions from electronic invoicing, and prescribed HSN-code disclosure classes. Nil GSTR-3B, GSTR-1 and CMP-08 filings may be made by SMS with one-time-password verification where all relevant tables contain no entries. FORM GSTR-2A is replaced by a dynamic auto-drafted inward-supply statement covering supplier invoices and amendments, reverse-charge supplies, input tax credit eligibility, TDS/TCS credits, and import and SEZ bill-of-entry data. Annual return, reconciliation, refund, assessment, demand, recovery and arrears forms are also revised.

Extension of annual GST return filing deadline for the relevant financial year; electronic submission allowed via common portal.
The State Government, under section 44 and rule 80 of the Chhattisgarh GST framework, extends the time for furnishing the annual return for financial year 2019-20 and directs electronic submission through the common portal by 28 02 2021; the notification is deemed to have come into force on 30th December 2020.

Aadhaar-based authentication requirement triggers revised registration timelines and suspension mechanisms under Jharkhand GST rules, including credit restrictions.
Amendments require biometric/Aadhaar authentication or equivalent KYC verification at notified Facilitation Centres as part of registration completion, extend timelines and provide deemed approval if officers do not act; set a comparison-driven suspension regime using FORM GST REG-31 for discrepancies between section 39 returns and FORM GSTR-1, bar refunds during suspension, restrict furnishing of GSTR-1 where GSTR-3B is not filed, and impose conditional limits on use of electronic credit ledger with specified exemptions and Commissioner discretion.

Commencement of GST amendments: specified Jharkhand amendment provisions are brought into force and deemed effective from earlier date.
The State Government, exercising powers under the Amendment Act, appoints a commencement date for specified amendment provisions and issues a notification listing sub-section (2) of section 3, section 4, section 7, section 8, section 9, section 15, section 26, section 27 and section 33 as brought into force, and declares the notification deemed effective from that commencement date.

Extension of GST notification deadlines: specified deadlines extended and deemed effective from an earlier month.
Amendment substitutes specified November date references in the principal State GST notification with March date references in the proviso to clause (i), under powers conferred by the State GST Act read with the Integrated GST Act; the amendment is declared to be deemed to have come into force with effect from the first day of December, 2020, and is issued by the Commercial Taxes Department for administrative compliance.

Extension of time limits: compliance for goods sent on approval extended to the end of October.
The amendment adds a proviso extending time limits for completion or compliance of actions specified under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return, where the original time limit fell between 20 March 2020 and 30 October 2020 and compliance was not made; such time limits are extended up to 31 October 2020, and the notification is deemed to have come into force on 21 September 2020.

Time limit extension: GST compliance deadlines falling March-November 2020 extended to November 30, 2020.
Where any time limit for completion or compliance of an action, as specified, prescribed or notified under the relevant GST provision, falls during 20 March 2020 to 29 November 2020 and the action was not completed within such time, the time limit for completion or compliance is extended up to 30 November 2020; the amendment is made to clause (i) of the cited notification and is deemed to have come into force on 1 September 2020.