Customs tariff amendment lowers specified exemption rates under the principal notification, altering entries in the tariff table.
The Central Government amends Notification No. 57/2000 Customs by substituting entries in column (4) of the Table: specified higher percentage entries are replaced with lower percentage entries, thereby altering the applicable exemption rates under the principal notification.

E-assessment procedure updated to prescribe automated allocation, notice-response steps, review mechanisms and finalisation, including penalty proceedings and electronic record transfer.
Amendments prescribe the NeAC-led e-assessment procedure: NeAC issues notice, assessee has fifteen days to respond, and cases are auto-assigned to Regional assessment units. Assessment units may request information, verification, or technical assistance; NeAC issues requisitions and transmits unit reports. Assessment units prepare draft assessment orders including penalty details; NeAC reviews drafts under a risk strategy and may finalise, issue show-cause notices, or refer drafts to review units. Revised drafts, assessee responses, review unit suggestions, objection to the Dispute Resolution Panel, and finalisation procedures are regulated, and NeAC must transfer electronic records post-assessment.

Faceless assessment procedure centralises notice, automated allocation, show cause and review steps with Dispute Resolution Panel involvement.
Amendments refine definitions and procedural mechanisms in the Faceless Assessment Scheme, substituting "registered e-mail account", adding definitions for Dispute Resolution Panel and eligible assessee, and permitting video conferencing. The National e-Assessment Centre serves notices under section 143(2), assigns cases by automated allocation to regional assessment units, coordinates requests for information, verification and technical assistance, and manages draft, review and finalisation stages including show-cause notices, review unit concurrence or variation, Dispute Resolution Panel directions under section 144C, and transfer of electronic records to the Assessing Officer.

Commencement of GST amendment sections appointed; specific sections of the Delhi Act brought into force by executive notification.
The Lt. Governor, exercising powers under subsection (2) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2020, appoints 31st March, 2020 as the commencement date for section 12 and 18th May, 2020 as the commencement date for section 11 by Notification No. 43/2020 State Tax dated 16th February, 2021.

Electronic verification of returns now permits companies to use EVC and allows Nil returns via SMS OTP verification.
The Fifth Amendment permits companies to furnish FORM GSTR-3B returns for a specified period using an electronic verification code (EVC). It also introduces Rule 67A allowing a registered person to furnish a Nil FORM GSTR-3B by short messaging service using the registered mobile number, verified by a mobile number based One Time Password, and defines a Nil return as having nil or no entries in all tables of FORM GSTR-3B.

Regulation amendment: manner of recovery of monetary penalty updated to change sub-head classification in account head references.
The amendment substitutes the sub head designation with Sub-Head-00 in account head 1475.00.105.05 across Regulation 3(3) and the appended Form I and Form II of the Competition Commission of India (Manner of Recovery of Monetary Penalty) Regulations, 2011, to standardise the accounting references; the change takes effect on publication in the Official Gazette.

Waiver of penalty for GST notification noncompliance grants conditional relief, subject to compliance from April onward.
The government invokes statutory authority to waive the amount of penalty

E-invoicing requirement expanded to a lower turnover threshold, broadening applicability and mandating compliance from January.
The Government amended the Andhra Pradesh GST notification under sub-rule (4) of Rule 48 to substitute the threshold of Five Hundred Crore Rupees with One Hundred Crore Rupees for mandatory e-invoicing, thereby expanding the class of taxpayers required to issue e-invoices; the amendment is effective from 1st January 2021.

GST penalty waiver for non-compliance with notification conditions, subject to later compliance under the state tax law.
Penalty payable by a registered person for non-compliance with the provisions of the notification issued in G.O.Ms.No.142 is waived for the period from 01-12-2020 to 31-03-2021. The waiver is issued under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and applies to penalty under section 125, subject to compliance with the notification from 01-04-2021 onward.

Fixation of tariff values for edible oils, metals and agricultural commodities establishes standard customs valuation for imports.
The notification substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal tariff value notification to fix tariff values for specified commodities. It prescribes US dollar per metric tonne benchmarks for a range of edible oils, brass scrap, poppy seeds and areca nuts, and unit benchmarks for gold and silver in specified forms, thereby providing commodity wise baseline values for customs valuation and related non tariff administration.

GST return filing restriction bars GSTR-1 details where GSTR-3B remains unfurnished for the preceding period.
The Uttarakhand GST (Second Amendment) Rules, 2021 retrospectively commence from 1 January 2021 and insert a restriction in rule 59 on furnishing outward supply details in FORM GSTR-1 and the invoice furnishing facility. A registered person cannot file these details if FORM GSTR-3B for the preceding period has not been furnished, including quarterly filers and persons subject to the rule 86B restriction on use of the electronic credit ledger.

Registration verification and input tax control tightened under amended GST rules, with suspension, refund and credit ledger restrictions.
The amendment rules replace the registration verification process with biometric Aadhaar authentication or biometric and KYC verification at notified facilitation centres, extend registration processing timelines, and adjust deemed approval provisions. They add cancellation grounds for wrongful input tax credit, excess outward supply reporting, and contravention of rule 86B, while introducing suspension on the basis of return-matching anomalies and issuing FORM GST REG-31 for notice and explanation. The amendments also restrict refunds during suspension, limit filing of outward supply details for defaulters, insert rule 86B to cap use of the electronic credit ledger, and revise e-way bill and suspension-linked restrictions.

Commencement date: provisions of specified Uttarakhand GST Amendment sections appointed to come into force from 1 January 2021.
The Governor, exercising the executive power to notify commencement under the Uttarakhand Goods and Services Tax (Amendment) Act, 2020, appoints 1 January 2021 as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 15 of the Amendment shall come into force, the notification stating the action is expedient in the public interest.

Amendment to Companies Act notification updates union territory entries, adding Jammu and Kashmir and Ladakh to territorial listings.
The Central Government amends notification S.O. 1935(E) by substituting table entries: replacing the entry at serial number 2, column (4) with "Union territory of Dadra and Nagar Haveli and Daman and Diu," and replacing the entry at serial number 5, column (4), item (2) with two items: "Union territory of Jammu and Kashmir" and "Union territory of Ladakh," thereby updating territorial designations used for corporate regulatory purposes.

E-invoicing applicability expands as the aggregate-turnover threshold is reduced for specified registered persons under Telangana GST rules.
E-invoicing applicability under rule 48(4) of the Telangana Goods and Services Tax Rules, 2017 is expanded by reducing the aggregate-turnover threshold in the existing notification from five hundred crore rupees to one hundred crore rupees, with effect from 1 January 2021. The amendment is deemed effective from 10 November 2020.

GST threshold amendment lowers turnover requirement for applicability, effective from the start of the year and deemed earlier.
Amendment substitutes the earlier turnover threshold with one hundred crore rupees, effective from the 1st day of January, 2021, pursuant to sub rule (4) of rule 48 of the Assam Goods and Services Tax Rules, 2017; the notification is deemed issued on the 10th day of November, 2020.

Special deposit procedure for provisional tax requires electronic cash ledger deposits to secure monthly GST liabilities under specified conditions.
Notification prescribes a special deposit procedure allowing certain registered persons who file quarterly returns to meet provisional tax in the first and/or second month of a quarter by depositing into the electronic cash ledger an amount equivalent to thirty five per cent of the tax liability shown in the preceding quarter's return (or the last month of the prior quarter for monthly filers). Exemptions apply where ledger balances suffice or liability is nil, and eligibility requires filing the complete preceding tax period return. Effective from 1 January 2021.

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.