Extension of statutory deadline: Mizoram SGST notification deadline extended under section 44(1) and rule 80.
Amendment substitutes the date "28.02.2021" with "31.03.2021" in Notification No. 95/2020 - State Tax, effected under the powers of sub section (1) of section 44 of the Mizoram Goods and Services Tax Act, 2017 and rule 80 of the Mizoram Goods and Services Tax Rules, 2017.

Extension of time limits for saved VAT actions due to force majeure, permitting completion beyond interrupted deadlines.
The Governor, invoking the proviso to the saving provision of the GST Act, extended time limits for actions, proceedings, orders, notices, intimations, sanctions or approvals under the Haryana Value Added Tax Act that could not be completed due to force majeure where the original deadlines fell between 24 March 2020 and 31 May 2020; such time limits are extended up to 31 March 2021 to allow completion or compliance notwithstanding the Act.

Threshold reduction for GST registration lowers the turnover limit, expanding applicability and increasing compliance obligations next fiscal year.
Amendment under sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017, effective 1 April 2021, substitutes the phrase "one hundred crore rupees" with "fifty crore rupees" in the first paragraph of the earlier notification, thereby lowering the turnover threshold that determines applicability under that notification.

Aadhar authentication exemptions clarified for non citizens and government, local, statutory and public entities under GST registration rules.
The notification provides that the provisions of sub-section (6B) or sub-section (6C) of section 25 shall not apply to persons who are not citizens of India; Departments or establishments of the Central or State Government; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's special registration provision.

Countervailing duty on textured tempered glass imports from Malaysia imposed after findings of subsidization and material injury.
Imposition of definitive countervailing duty on imports of textured tempered glass, whether coated or uncoated, falling under tariff item 7007 19 00, originating in or exported from Malaysia, following final findings of subsidization, material injury, and causal link. The duty is specified at different CIF-based rates for the identified producer and other cases, and is levied for five years from publication, subject to earlier revocation, supersession, or amendment.

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.