Companies' CSR rules updated: definitions, implementing entity registration, 5% admin cap, surplus treatment and detailed reporting.
The rules amend CSR governance by defining key terms, capping administrative overheads at five percent of CSR spend, mandating registration of implementing entities via Form CSR 1, permitting engagement of specified implementing agencies and international organisations, requiring Board certification and monitoring of projects (including ongoing projects), prescribing treatment of CSR surpluses and set off of excess spends, restricting holding of CSR funded capital assets to permitted entities or beneficiaries, and mandating detailed annual CSR reporting through Annexure II plus website disclosure and impact assessment thresholds.

HSN Code reporting requirement: registered suppliers must record eight-digit HSN in invoices for specified chemical supplies.
The amendment mandates that registered persons must mention eight number of digits of HSN Codes in tax invoices for the specific classes of chemical supplies listed in the Table, linking the invoicing obligation to the chemical names and their corresponding HSN Codes as specified; the change is effected by inserting a further proviso to the invoicing rule and takes effect from the stated commencement date.

Extension of GSTR-1 filing deadline: monthly and quarterly return deadlines moved to days in the month following the tax period.
The Principal Commissioner of State Tax extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period until the eleventh day of the month succeeding the tax period, and grants quarterly filers an extension until the thirteenth day of the month succeeding the tax period, superseding prior notifications and effective from the first day of January, 2021.

Filing condition for GSTR-1: outward-supply details barred unless preceding GSTR-3B return filed, covering quarterly and credit-restricted taxpayers.
The amendment adds sub-rule (6) to rule 59, making filing of the preceding GSTR-3B return a precondition to furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility. It specifies that this bar applies generally where GSTR-3B for the preceding two months is unfiled, to quarterly filers for the preceding tax period, and to persons restricted under rule 86B from fully using the electronic credit ledger.

Aadhaar-based KYC requirement strengthens registration verification and enables suspension and stricter credit usage limits under amended GST rules.
The rules mandate Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated Facilitation Centres to complete registration; extend officer action and notice timelines with deemed approvals if officers do not act; create an automated reconciliation-triggered suspension process with FORM GST REG-31 and bar refunds during suspension; restrict furnishing of outward-supply details where returns are delinquent; reduce matching tolerance and permit invoice furnishing facility; and impose limits on use of electronic input tax credit for large-value taxable supplies subject to prescribed exemptions and Commissioner review.

Commencement of amendment provisions: specified HGST Amendment Act sections declared in force from the appointed commencement date.
Under sub section (2) of section 1 of the Haryana Goods and Services Tax (Amendment) Act, 2020, the Governor appointed 1 January 2021 as the date on which sections 3 to 10 and 15 of the Amendment Act shall come into force, giving those amendment provisions operative effect within the HGST framework.

Intermediary disciplinary enquiries require notice, disclosure and defined hearing procedures, with sanctions and decision timelines set out.
Disciplinary enquiry procedures require a show-cause notice identifying alleged contraventions, relied-upon documents, and relevant report extracts. The noticee must submit a written reply within the specified period, subject to reasoned extension, and may obtain document inspection on a timely request. Personal hearing is generally required, subject to specified exceptions. The designated authority may recommend closure, cancellation or suspension of registration, business restrictions, debarment, or regulatory censure. The designated member considers further submissions, may remit the matter for further enquiry, and should pass an appropriate order within the prescribed timeline.

Exchange rate determination: prescribed foreign currency conversion rates for import and export transactions effective under Customs Act.
The notification prescribes conversion rates between specified foreign currencies and Indian rupees for use in customs valuation of imported and exported goods, superseding the prior notification and fixing distinct import and export rates in two schedules (unit-based and per-hundred-unit currencies) effective from the stated date for customs assessment purposes.

Form GSTR-3B deadlines set with standard monthly due date and extended date for small Delhi taxpayers.
The Commissioner prescribes that returns in FORM GSTR-3B for October 2020 to March 2021 be furnished electronically through the common portal by the twentieth day of the following month, with a later twentieth-to-twenty-fourth-day due date for lower-turnover Delhi principal-place taxpayers. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, on or before the applicable due date. The notification is effective from 15 October 2020.

Commencement of Goa GST amendment: specified sections appointed to come into force under the Act's empowering provision.
A Government of Goa notification invokes subsection (2) of section 1 of the Goa Goods and Services Tax (Second Amendment) Act, 2020 to appoint a commencement date for bringing specified amendment provisions (sections 3, 4, 5, 6, 7, 8, 9, 10 and 14) into force, executed in the name of the Governor through the Under Secretary, Finance (R&C).

GST time limit extension under Uttar Pradesh law amended to defer key dates in the earlier notification.
Extension of time limits under the Uttar Pradesh GST framework was made by amending the earlier notification issued under section 168A of the Uttar Pradesh GST Act, 2017, read with the corresponding provisions of the Integrated GST Act and the Union Territory GST Act. The proviso to clause (i) of the first paragraph was amended by substituting the dates 29 November 2020 and 30 November 2020 with 30 March 2021 and 31 March 2021, respectively.

Commencement date: SEBI notification's regulations will commence on the specified date, clarifying publication-based commencement language.
The corrigendum amends Regulation 2 of the referenced notification by replacing the provision that regulations "shall come into force on the date of their publication in the Official Gazette" with an express commencement date of April 1, 2021, thereby fixing the effective date for the regulations.

PMLA jurisdictional designations updated: specified courts and revenue districts assigned for enforcement and trial across Haryana, Punjab and Chandigarh.
Amendment to the PMLA notification substitutes table entries to reassign specific Sessions Judges, Additional Sessions Judges and Special Judges (CBI) with defined lists of revenue districts, thereby reallocating territorial trial and enforcement jurisdiction across Haryana, Punjab and the Union Territory of Chandigarh under the Act.

Designation of Special Courts under PMLA assigns statewide Odisha jurisdiction to Bhubaneswar courts for money laundering trials.
The Central Government amends the Table in the principal notification to designate the Court of Sessions, Khurda at Bhubaneswar and the Court of Special Judge (Central Bureau of Investigation), Bhubaneswar as Special Courts under the Prevention of Money-Laundering Act, with the entire State of Odisha specified as the area for trial of offences punishable under section 4 of the Act.

Correction of statutory reference: wording amended to 'clause (c) of section 271' in preceding notification.
Correction of a statutory reference in a prior notification: the Ministry issued a corrigendum to Notification S.O. 220(E) dated 18 January 2021, replacing the phrase "under clause (c) of Sub-section (1) of Section 271" with "under clause (c) of section 271," amending the published English-language text in the Gazette.

Authority to petition for winding up granted to company official enabling initiation of winding up proceedings under Companies Act.
Central Government authorizes Shri Rakesh Sasibhushan, Chairman cum Managing Director of Antrix Corporation Limited, to present a petition before the Tribunal for winding up Devas Multimedia Private Limited on the grounds specified under clause (c) of section 271 of the Companies Act, 2013, pursuant to powers under clause (e) of sub section (1) of section 272; the notification takes effect from its publication in the Official Gazette and includes a corrigendum correcting the statutory cross reference.

Delegation of Assessment Powers: APSDRI officers authorised to exercise specified GST enforcement and investigatory functions concurrently.
The notification delegates specified functions under the Andhra Pradesh GST Act, 2017 to officers of the APSDRI, listing in a Schedule the statutory provisions, the functions to be performed (including assessment, enforcement, search and seizure, provisional attachment, arrest, recovery and penalty powers) and the minimum cadre of APSDRI officers authorised to exercise each power. High impact powers require authorization by the Commissioner/Special Commissioner or Joint Director or written permission; APSDRI officers exercise powers concurrently with State Tax Officers, must exercise them with caution, may act statewide, must not duplicate ongoing state proceedings, and the government may modify or withdraw the delegation.

Proper officer designation assigns functions under Section 67, conferring assessment and enforcement responsibilities to specified officers.
The Principal Commissioner assigns specified officers as proper officers, allocating to the Joint Commissioner of State Tax the functions under Section 67(1) and (2) of the Assam GST Act, 2017; the Order continues a prior office direction and is stated to be deemed effective from the cited commencement date following cadre re designation.

Customs notification amendment substitutes the listed Principal Commissioner entry in the notification table, updating designated adjudicating authority.
The Principal Director General, Revenue Intelligence amends Notification No. 3/2018-Customs (N.T./CAA/DRI) by substituting, in the Table against serial number 9 in column 5, the existing words "Principal Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad."

Customs notification amendment updates the designated proper officer entry in the notification table by Revenue Intelligence.
Amendment to Notification No. 1/2018-Customs (N.T./CAA/DRI) substitutes the entry in the Table against serial number 13, column 5, replacing the existing words identifying the Principal Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad; the Principal Director General, Revenue Intelligence issues the change under section 152 of the Customs Act, 1962 by Notification No. 7/2021-Customs (N.T./CAA/DRI).