Tariff value fixation for specified imports updated, substituting tariff tables to fix values for oils, metals, and other goods.
The Central Board of Indirect Taxes & Customs, exercising powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal tariff-value notification to fix specific tariff values for edible oils, Brass Scrap, Areca Nut, and specified forms of gold and silver, including explanatory entries and exclusions, thereby amending Notification No. 36/2001-Customs (N.T.).

Application of section 9A: procedural alignment with rule 10VA, with a limited timing exception for transitional filings.
The rules amend rule 10V to provide that applications under the second proviso to sub rule (12) will be governed, mutatis mutandis, by sub rules (3) to (12) of rule 10VA, while creating a temporal exception that exempts sub rule (3) of rule 10VA for applications concerning the specified previous year filed within the prescribed transitional period.

Section 35 approval for research institution enables tax deduction eligibility for scientific and social science research expenditures.
Approval under clauses (ii) and (iii) of sub section (1) of section 35 read with rules 5C and 5E grants M/s Bennett University, Greater Noida the status of a University, College or other institution for scientific research and research in social science and statistical research. The notification deems the approval to apply from the specified assessment year and to continue for the subsequent assessment years listed, and the explanatory memorandum certifies no person is adversely affected by retrospective effect.

E-invoicing threshold reduced, expanding applicability to more taxpayers and requiring compliance under amended state GST rules.
The Manipur state notification amends an earlier state GST notification to reduce the aggregate turnover threshold for mandatory e-invoicing, substituting the prior higher turnover benchmark with a lower benchmark effective from the commencement date stated in the amendment, thereby enlarging the class of taxpayers required to comply with e-invoicing under the state GST regime.

Commencement of GST amendment: specified amendment provisions brought into force by state notification for operational effect.
The Government of Andhra Pradesh, under sub section (2) of Section 1 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2020, appoints a calendar date as the date on which the provisions of Sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force, by notification of the Revenue Department (Commercial Taxes II) signed by the Special Chief Secretary to Government.

E-invoicing threshold reduced, expanding mandatory e-invoicing applicability from April and widening GST compliance coverage.
Implements mandatory e-invoicing for taxpayers whose aggregate turnover exceeds fifty crore rupees, effective from 1 April 2021, by amending a prior State notification under sub rule (4) of rule 48 of the Nagaland GST Rules, 2017, substituting the previously specified higher turnover benchmark with the reduced benchmark to expand mandatory e-invoicing applicability.

Registration threshold reduced for state GST compliance, lowering the turnover requirement and altering prior notification applicability.
The departmental amendment substitutes the monetary threshold in Notification No.13/2020 - State Tax: with effect from 1 April 2021 the words "one hundred crore rupees" are replaced by the words "fifty crore rupees," effected under the power conferred by sub-rule (4) of rule 48 of the Meghalaya Goods and Services Tax Rules, 2017.

Registration threshold under Sikkim GST reduced, lowering turnover limit and changing compliance obligations for state tax purposes.
Pursuant to sub-rule (4) of rule 48 of the Sikkim Goods and Services Tax Rules, 2017, the Government amends notification No. 13/2020 by substituting the words denoting the previous turnover threshold in the first paragraph with words denoting a lower threshold; the substitution takes effect from the specified commencement date and thereby changes the turnover-based trigger for State GST registration and related compliance obligations.

E-invoicing threshold reduced, expanding mandatory e-invoice obligations to more taxpayers from the April effective date.
Amends the principal March 2020 notification under the Central Goods and Services Tax framework to substitute the higher aggregate-turnover benchmark with a lower benchmark for mandatory e-invoicing, effective from the stated April date, thereby extending the e-invoicing requirement to a broader class of taxpayers and relying on the rule that empowers substitution in the original notification.

Commencement of section 23 clause (i) activates Companies Amendment provision upon Central Government notification appointed.
Under the enabling power of sub section (2) of section 1 of the Companies (Amendment) Act, 2017, the Central Government, by notification issued through the Ministry of Corporate Affairs, appoints a specified day as the date on which clause (i) of section 23 of the Amendment Act shall come into force, thereby exercising statutory commencement power.

Companies annual return filing: OPCs and Small Companies must use abridged Form MGT-7A; electronic voting definitions tightened.
Every company must file its annual return in Form MGT-7, while One Person Companies and Small Companies shall file an abridged annual return in Form MGT-7A from financial year 2020-2021; a copy of the annual return must be filed with the Registrar with fees as specified. The rules add detailed definitions and requirements for electronic voting, including certified "agency" approval, definitions of "cut-off date," "electronic voting system," "remote e-voting," "cyber security," and characteristics of a "secured system," and substitute Forms MGT-7 and MGT-7A.

Aadhar authentication for GSTIN registration now offered as an optional checkbox in SPICe+ Form INC 35 under incorporation rules.
The Companies (Incorporation) Third Amendment Rules, 2021 add to Form INC-35 AGILE-PRO (part of SPICe+) an explicit optional question: whether the applicant wishes to perform Aadhar authentication for GSTIN registration; the amendment takes effect upon publication in the Official Gazette.

GST notification amendment extends the relevant time limit in the Uttar Pradesh tax framework.
The Commissioner of Commercial Tax, Uttar Pradesh amended an earlier GST notification issued under section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 80 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The amendment substituted the date "28.02.2021" with "31.03.2021" in the prior notification, thereby extending the relevant time limit stated in that notification. It was deemed to have come into force with effect from 28 February 2021.

Land Customs Station designation: Tribeni (Bandel) river route added under the Inland Water Transit and Trade Protocol connecting to Bangladesh.
The notification amends Principal Notification No. 63/1994 Customs (N.T.) by inserting Tribeni (Bandel) in Hoogly district, West Bengal, as item (62) against the land frontier of Bangladesh, and designates the river route as per the Protocol on Inland Water Transit and Trade connecting Tribeni (Bandel) to Bangladesh as a recognized customs route.

Common Adjudicating Authority appointment under Customs Act to centralise adjudication of DRI show cause notices, designating customs officers.
The Principal Director General, Revenue Intelligence, by Notification No. 23/2021 dated 5 March 2021, appoints specified customs officers as Common Adjudicating Authority to exercise the powers and discharge the duties of the adjudicating authorities listed in the Table in respect of the named noticees and the corresponding DRI show cause notices, thereby centralising adjudication for the enumerated matters.

Anti-dumping duty on black toner powder imports imposed, with country and producer specific rates and exclusions applied.
Definitive anti dumping duties are imposed on imports of Black Toner in Powder Form (tariff subheading 3707 90) originating in or exported from China PR, Malaysia and Chinese Taipei, following findings that the goods were exported below normal value and caused material injury to the domestic industry. Duties are specified in a table by country of origin, country of export and producer, expressed per metric ton in US dollars, with enumerated exclusions and a levy period of five years from the date of provisional duty imposition; payment is in Indian currency and exchange rates are as notified under the Customs Act.

Taxable perquisite calculation under annual accretion rules clarifies inclusion of employer contributions and income accrual.
The rule prescribes a formula for computing annual accretion treated as a taxable perquisite under sub-clause (viia) of clause (2) of section 17. TP equals a prorated component of current principal contribution in excess of the employer contribution threshold plus a return component derived from prior principal contributions and prior taxable perquisites multiplied by an income-to-average-balance ratio R, where R equals income accrued in the current year divided by the average of opening and closing balances. A proviso excludes any excess of prior aggregates over the opening balance from TP1 and PC1 for computation.

Exemption from specified compliance: notification excludes non citizens, government departments, local authorities, statutory bodies and public undertakings.
Notification under sub section (6D) of Section 25 of the Karnataka GST Act supersedes the earlier notification and declares that sub section (6B) or sub section (6C) of Section 25 shall not apply to persons who are not citizens of India; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act, while preserving prior actions or omissions.

Quarterly GST return payment procedure permits prescribed electronic ledger deposits during the first two months of each quarter.
Registered persons furnishing quarterly GST returns may pay tax for the first or second month of a quarter through an electronic cash ledger deposit. The prescribed deposit is 35% of the preceding quarterly cash-paid tax liability, or the cash-paid liability for the last month of the preceding quarter where that return was monthly. No deposit is required where available electronic cash or credit ledger balances adequately cover the relevant liability or where liability is nil.

Liquidator filing obligation: stakeholder list must be filed within prescribed period and published on the Board's electronic platform.
The amendment substitutes regulation 31(2) to require the liquidator to file the list of stakeholders with the Adjudicating Authority within a prescribed period from the last date for receipt of claims. It also inserts a provision in regulation 31(5) mandating that specified materials be filed on the Board's electronic platform for dissemination on its website, applying to liquidation processes ongoing and commencing on or after these Amendment Regulations' commencement.