Non-application of Section 25(6B)/(6C): specified government and non resident entities excluded from those GST registration provisions.
Notification under Section 25(6D) of the Tamil Nadu GST Act declares that sub sections (6B) and (6C) of Section 25 shall not apply to persons who are not Indian citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying under sub section (9) of Section 25; the notification supersedes an earlier April 2020 notification and is deemed effective from 23rd February, 2021.

Intermediary due diligence requires content controls, grievance systems, compliance officers, traceability safeguards, and publisher ethics oversight.
Intermediaries must publish user-facing rules, operate grievance mechanisms, remove or disable access to unlawful information upon qualifying orders, preserve specified records, maintain security practices and assist authorised agencies. Significant social media intermediaries have additional obligations concerning India-based compliance personnel, monthly reporting, complaint tracking, identification of first originators under qualifying orders, transparency for paid content, proportionate automated safeguards and user challenge mechanisms. Publishers must follow the Code of Ethics, maintain a three-tier grievance system, classify online curated content, apply age and access controls, disclose grievance handling and preserve content records.

Anti-dumping duty extension on Melamine from China PR continues, maintaining levy under the Customs Tariff Act pending review.
Extension of anti-dumping duty on imports of Melamine originating in or exported from China PR is effected by substituting a later terminal date in paragraph 3 of the principal notification, the amendment maintaining the existing levy while a review requested by the designated authority under the Customs Tariff Act and the Anti-Dumping Rules is pending.

Anti-dumping duty extension keeps duty on glazed porcelain/vitrified tiles in place pending continuation review under Customs Tariff Act.
The Central Government amended Notification No. 29/2017-Customs (ADD) to insert that the anti-dumping duty imposed by that notification shall remain in force up to and inclusive of 28th June, 2021, unless revoked, superseded or amended earlier, pursuant to powers under section 9A of the Customs Tariff Act and rules 18 and 23, following a continuation review initiated by the designated authority concerning glazed/unglazed porcelain and vitrified tiles originating in or exported from China PR.

Commencement of Section 2: Amendment Act provision brought into force by gubernatorial notification appointing its commencement date.
Under the power conferred by sub section (2) of Section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020, the Governor appointed the ninth day of November, 2020 as the date on which Section 2 of the Amendment Act shall come into force by a notification dated 24th February, 2021.

Commencement of Section 13: Himachal Pradesh GST amendment provision declared effective from 30 December 2019 by gubernatorial notification.
The Governor of Himachal Pradesh, exercising powers under sub section (2) of Section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019, appointed the 30th day of December, 2019 as the date on which the provisions of Section 13 of the Amendment Act shall come into force.

Amendment to Customs notification: substitute cited inquiry reference with a new DRI file reference in serial number three, column three.
The notification amends Notification No.28/2020-Customs (N.T./CAA/DRI) by substituting, at serial number 3 in column 3, the existing descriptive reference to the inquiry and supplementary show cause notices with the departmental file reference F. No. DRI/HQ-CI/50D/CAA-16/2020, thereby replacing the cited documentary citation for that entry.

Non-application of registration provisions excludes specified non citizens and government entities from certain Section 25 obligations.
The Government, under section 25(6D) of the Nagaland GST Act and on the Council's recommendation, notifies that sub sections (6B) and (6C) of section 25 shall not apply to specified classes: non Indian citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and applicants for registration under section 25(9), superseding the prior March 23, 2020 notification except as to earlier acts or omissions.

Extension of notification deadlines under Section 168A: GST notification dates substituted and amendment deemed effective retrospectively.
Amendment substitutes specified June deadline dates in the first paragraph of an earlier GST notification with later August dates pursuant to powers under Section 168A of the State Goods and Services Tax Act, 2017, and declares the amended notification to be deemed in force retrospectively from an earlier date in June 2020.

Commencement of GST Amendment provisions effective as appointed, bringing specified amendment sections into force from the appointed date.
In exercise of the power conferred by sub-section (2) of Section 1 of the Madhya Pradesh Goods and Services Tax Act (Amendment) Act, 2020, the State Government appoints the 1st day of January, 2021 as the date on which the provisions of Sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Amendment Act shall come into force.

HSN code reporting required for specified chemical supplies; tax invoices must state full eight-digit HSN codes under amended GST rule.
The State Government amends a prior notification to require that a registered person issuing a tax invoice for any supply listed in the Table must mention eight digits of the HSN Code for that class of supply and HSN combination. The amendment lists specified chemical substances with their corresponding HSN Codes and states the insertion applies to the identified classes; it is issued under the first proviso to rule 46 of the Madhya Pradesh GST Rules and is deemed effective from 1 December 2020.

Waiver of penalty for non-compliance of departmental notification granted subject to requirement to comply thereafter.
The State Government waives penalties for non compliance with the department's notification of 4 May 2020 for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021; the notification is effective from 29 November 2020.

Time-limit extension for compliance: deadlines for approval shipments falling in the pandemic period are extended to a later October date.
The amendment provides that where a prescribed time limit to complete or comply with any action in respect of goods sent or taken out of India on approval for sale or return fell during the period from 20 March 2020 to 30 October 2020 and compliance was not completed within that time, the time for completion or compliance shall stand extended up to 31 October 2020, with the amendment coming into force from 21 September 2020.

Amendment to GST notification expands covered financial years to include 2019-20 and takes effect retrospectively.
The state notification substitutes the opening paragraph of Notification No. F A 3-42-2019-1-V(88) to expand the listed financial years to include 2019-20, and, exercising powers under section 148 of the Madhya Pradesh GST Act, declares the amendment to be deemed to have come into force from 15 October 2020.

Amendment to notification updates specified table entries to extend the referenced year, altering temporal applicability.
The amendment directs that in the Table of the earlier notification the figures "2020" for serial numbers 19A and 19B be substituted with the figures "2021", altering the temporal reference for those entries; the substitution is limited to those table entries and does not change other provisions.

Extension of Time Limits: compliance deadlines falling in the pandemic window are extended to the notified cut off date.
An inserted proviso extends prescribed time limits for actions whose compliance periods fell within the pandemic-affected interval and remained uncompleted, by treating such time limits as extended up to the notified cut-off date of 30th November 2020; the amendment is effected under state statutory power on Council recommendation and commences from 1st September 2020.

Deadline extension: GST notification deadlines extended and made retroactive to an earlier effective date by amendment.
This amendment substitutes the earlier June deadline references in the cited GST notification with August dates-"29th day of June, 2020" to "30th day of August, 2020" and "30th day of June, 2020" to "31st day of August, 2020"-and provides that the amendment is deemed to have come into force from the 27th day of June, 2020, thereby applying the new dates retroactively under the statute.

E-way bill validity extension: certain bills generated by 24 March 2020 with expiries on/after 20 March extended to 30 June.
The proviso to clause (ii) is substituted to deem extended until the 30th day of June, 2020 the validity of any e way bill generated under rule 138 on or before 24 March 2020 whose validity expired on or after 20 March 2020. The amendment is made under Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 and is deemed effective from 31 May 2020.

E-way bill validity extension preserves transport documents expiring during the suspension period, deemed extended to a later specified date.
The amendment provides that e way bills generated on or before 24 March 2020 whose validity expired during 20 March 2020 to 15 April 2020 are deemed to have their validity extended until 31 May 2020; the change modifies clause (ii) of the earlier notification and is made under Section 168A, with the notification deemed effective from 5 May 2020.

Notification amendment extends specified deadline dates to later month-end and deems earlier commencement effective under GST framework.
Amendment substitutes two specified November dates in the proviso to clause (i) of the earlier notification with later March month-end dates and states that the notification is deemed to have come into force from the first day of December, 2020.