Coram continuity in commission hearings: fixed panel must complete proceedings, rehearing required if panel cannot continue.
Amendment inserts a rule requiring coram continuity for final hearings: after pleadings conclude, the same panel shall continue to hear all subsequent proceedings and write the final order; if continuation is impossible, the matter must be reheard afresh before a new panel. The rule is subject to statutory preconditions and takes effect on Gazette publication.

Exemption from application of registration provisions extends to non-citizens, government bodies, local authorities and PSUs.
The notification declares that the application of specified registration provisions under section 25 shall not apply to non-citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the special registration provision; it supersedes the earlier notification dated 27 March 2020 and is deemed effective from 23 February 2021.

Extension of GST notification deadline amended to a later date, with the substitution effective from the earlier commencement date.
The Commissioner amends Notification No. 19/2020 by substituting the earlier specified deadline with a later date, thereby extending the operative deadline in that notification. The amendment is issued under the statutory powers conferred by the Tamil Nadu Goods and Services Tax Act and Rules and is declared to be deemed to have come into force from the earlier date that had been the former deadline.

Designation of reporting agency: Wildlife Crime Control Bureau added under PMLA notification, expanding regulated authorities.
Central Government, invoking clause (ii) of sub section (1) of section 66 of the Prevention of Money laundering Act, 2002, amends G.S.R. 381(E) by inserting serial (25) to add Wildlife Crime Control Bureau to the enumerated list of authorities in the notification, thereby expanding the agencies covered under the notification.

Central Advisory Board rules set membership structure, meeting procedure, and advisory powers on minimum wage fixation.
The Code on Wages (Central Advisory Board) Rules, 2021 prescribe the constitution, procedure and service conditions of the Central Advisory Board under the Code on Wages, 2019, and replace the earlier Central Advisory Board rules and corresponding portions of the Minimum Wages framework so far as they relate to the Central Government. The rules define the Board, Chairperson, members and related terms, and provide for the rules' commencement on publication in the Official Gazette. The Board is also empowered, on reference by the Central Government, to advise on fixation of minimum wages for working journalists and sales promotion employees.

Notification amendment extends the operative date for a Jammu and Kashmir GST notification, creating retrospective effect.
The Commissioner, exercising powers under the Jammu and Kashmir GST Act and rules and on the Council's recommendation, amends Notification No. 86 by substituting the date "28.02.2021" with "31.03.2021"; the amendment is declared to be effective retrospectively from 28.02.2021 and is issued under the Commissioner of State Tax's authority.

Annual return compliance deadline extends to 31 March 2021, replacing the earlier February deadline with retrospective effect.
Annual-return compliance under section 44 of the Tamil Nadu Goods and Services Tax Act, 2017, read with rule 80, is extended by substituting 31 March 2021 for 28 February 2021 in the prescribed timeline. The amendment takes effect from 28 February 2021.

Extension of Annual GST return deadline: filing date for the 2019-20 annual return moved to late March.
Extension of the statutory time limit to furnish the annual return under Section 44 of the Manipur Goods and Services Tax Act, 2017 for the financial year 2019-20 by substituting the previously notified date with a later date. The Commissioner of Taxes, exercising powers under sub-section (1) of section 44 read with rule 80 of the Manipur Goods and Services Tax Rules, 2017 and acting on Council recommendations, amends an earlier notification to replace the earlier final date with the new deadline, thereby modifying the operative filing timeline specified in the prior notification.

Aadhaar authentication requirement alters GST registration timelines and enables suspension for return discrepancies pending taxpayer explanation.
Karnataka amends GST rules to require Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated Facilitation Centers before registration is complete; extends processing timelines from three to seven working days while permitting physical verification and a thirty-day window in specified cases; deems applications approved if officers fail to act within prescribed periods; establishes reconciliation-driven suspension of registration notified via FORM GST REG-31 with a prescribed response period and bar on refunds during suspension; and inserts rule 86B restricting use of electronic credit ledger for most output tax liabilities subject to enumerated exemptions and Commissioner discretion.

Restriction on filing GSTR-1: outward-supply entries blocked unless prior GSTR-3B returns for required preceding periods are filed.
Amendment to Rule 59 conditions furnishing outward-supply details in FORM GSTR-1 (or via the invoice furnishing facility) on prior filing of FORM GSTR-3B: regular taxpayers must have filed GSTR-3B for the preceding two months; quarterly filers under the proviso to section 39 must have filed GSTR-3B for the preceding tax period; and persons restricted under rule 86B from using the electronic credit ledger are likewise barred from furnishing outward-supply details unless the preceding tax-period GSTR-3B has been filed.

Extension of annual return filing deadline under section 44: due date for 2019-20 returns extended by notification.
The statutory time limit for furnishing the annual return under section 44 of the Karnataka Goods and Services Tax Act, 2017 is extended by substituting the previously prescribed date in Notification (19/2020) with a later date for the financial year 2019-20, made under sub section (1) of section 44 read with rule 80 of the Karnataka Goods and Services Tax Rules, 2017 on the recommendation of the Council.

Notification amendment: substitution of an effective date extends the earlier State Tax notification's validity until 31 March 2021.
The Government of Meghalaya amends Notification No. 95/2020 - State Tax by substituting the figures "28.02.2021" with "31.03.2021", effected under the Meghalaya GST statutory powers and relevant procedural rules and recorded in the departmental notification dated 28 February 2021.

Extension of annual return filing deadline under GST: filing date extended following statutory provision and council recommendation.
The Commissioner, exercising statutory powers and on the Council's recommendation, amended a prior notification by substituting the earlier filing date with a later date, thereby extending the time limit for furnishing the annual return under the Goods and Services Tax framework; the change is procedural and affects only the deadline for compliance.

Annual return filing deadline is extended through substitution of the earlier due date under the State GST framework.
Annual return filing deadline under the Arunachal Pradesh Goods and Services Tax framework is extended by substituting 31 March 2021 for 28 February 2021 in the earlier State Tax notification. The amendment is issued under the annual return provision read with the prescribed return-filing rule.

Extension of deadline under Sikkim GST notification: substitution of the earlier date with a later date by the Commissioner.
The Commissioner, on the Council's recommendation and under the Sikkim Goods and Services Tax Act and Rules, substitutes the previously specified date in Notification No. 95/2020 - State Tax with a later date, thereby adjusting the operative timeline of that notification without altering substantive tax provisions.

Extension of annual GST return filing deadline under section 44: notification substitutes the earlier deadline, extending filing time.
Extension of the statutory time limit for furnishing the annual return under section 44 of the Central Goods and Services Tax Act, 2017 is effected by substituting the earlier deadline in Notification No. 95/2020 - Central Tax with a later date; the Commissioner, acting on the Council's recommendations and read with rule 80, amends the principal notification to extend the filing period for the annual return for the specified financial year.

Time limit extensions for tax and benami proceedings extended to end of June and end of September dates.
The notification partially modifies prior relief under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 by specifying fixed end dates for extended time limits: for penalty proceedings under Chapter XXI of the Income tax Act the period ends at the end of June with the completion date extended to the following day in June; for assessment and reassessment time limits expiring at the end of March some are extended to the end of April and others to the end of September; for Benami Act notices and orders the period ends at the end of June with extensions to the end of September.

HSN code reporting required: eight-digit HSN must be shown on tax invoices for specified chemical supplies.
The amendment inserts a proviso requiring registered persons to mention eight digits of the HSN code on tax invoices for supplies of the specific chemical substances listed in the appended table. The table pairs chemical names (including certain CAS references) with prescribed HSN codes or marks some entries "as applicable," thereby tying invoice classification obligations to those listed items. The notification is stated to have effect from the first day of December, 2020.

Penalty waiver for GST notification noncompliance, conditional on subsequent compliance and given retrospective effect.
The Governor, under state GST authority, waives penalties payable for noncompliance with the Finance (Taxation) Department notification of 22 May 2020 for registered persons for noncompliance occurring between 1 December 2020 and 31 March 2021, conditional upon the person complying with the notification from 1 April 2021; the notification is deemed issued on 29 November 2020.

Exclusion of section 25(6B)/(6C) applicability to non citizens, government departments, local authorities, statutory bodies and PSUs.
Notification under the Odisha GST Act exercises sub-section (6D) of section 25 to state that sub-section (6B) or sub-section (6C) of section 25 shall not apply to specified classes: non citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the Act; the notification supersedes an earlier March 2020 notification except as to prior actions.