Extension of Foreign Trade Policy validity to 30 September 2021 by administrative amendment of FTP provisions.
Extension of the Foreign Trade Policy 2015-2020 by notification substituting the policy's expiry phrasing in para 1.01 and replacing specified dates in para 4.14, para 5.01(a) and para 6.01(d)(ii), thereby uniformly moving the FTP's operative cutoff date; the amendment is effected under the executive power conferred by the enabling legislation and takes immediate effect to revise existing timelines and deadlines.

Commencement of GST Amendment: specified amendment provisions were appointed to come into force on a prior date by notification.
In exercise of powers conferred by sub section (2) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2020, the Lt. Governor appointed a prior calendar date as the date on which sections 2 and 13 of the Amendment Act shall come into force, by departmental notification issued by the Finance (Expenditure IV) Department.

Aadhaar authentication exemption: specified non-citizens, government entities, local authorities, statutory bodies and PSUs need not undergo Aadhaar authentication for registration.
Notification under sub-section (6D) of section 25 of the West Bengal GST Act specifies that sub-sections (6B) and (6C) of section 25 requiring Aadhaar authentication 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 for registration under sub-section (9) of section 25.

Extension of anti profiteering compliance deadlines to end of March with retrospective effect from December under West Bengal GST framework.
Amendment to Notification No. 431 F.T. replaces prior deadline dates for anti profiteering compliances-substituting 29 November 2020 with 30 March 2021 and 30 November 2020 with 31 March 2021-and provides that the amendment is deemed to have come into force from 1 December 2020.

Extension of time under Section 31(7) for issuing tax invoices on approval consignments permits delayed compliance up to new deadline.
The amendment inserts a proviso extending time limits for completion or compliance of actions prescribed under Section 31(7) of the West Bengal GST Act, 2017, where such time limits fell between 20 March 2020 and 30 October 2020, and where compliance was not made within the original period; those time limits are extended up to 31 October 2020, with the notification deemed effective from 21 September 2020.

Time extension for anti profiteering compliance under Section 171 granted, moving affected deadlines to November 30.
An inserted proviso extends any time limit for completion or compliance of actions specified, prescribed or notified under Section 171 that fell between 20 March 2020 and 29 November 2020 so that, where such action was not completed within the original period, the time limit is extended to 30 November 2020; the amendment is deemed effective from 1 September 2020.

Extension of refund order period under West Bengal GST; deadline extended for issuing refund orders.
Amendment extends the period for issuing orders of refund under Section 54(7) of the WBGST Act by substituting earlier cut off dates with later dates in August 2020, thereby lengthening the administrative window for passing refund orders; the amendment is deemed to have come into force retrospectively from 27 June 2020.

Extension of compliance deadlines shifts GST filing due dates falling in the pandemic period to later August deadlines.
Substitutes original June due dates in the prior notification with later August dates-replacing the 29th June date by 30th August and the 30th June date by 31st August-to extend compliance deadlines; the amendment is deemed effective from 27th June, 2020.

E-way bill validity extension: bills generated by March 24 with validity expired after March 20 deemed valid until June 30.
Any e-way bill generated under the applicable GST rules on or before 24 March 2020 whose validity expired on or after 20 March 2020 is deemed to have its validity extended until 30 June 2020; the amendment takes effect from 31 May 2020 as a substitution to the proviso in notification No. 431-F.T.

Extension of refund order period for GST refund notices during COVID-19, allowing issuance after receipt of reply or later cutoff.
Where the time limit to issue an order on a refund rejection notice fell between 20 March 2020 and 29 June 2020, the period to pass the order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later, with the notification effective from 20 March 2020.

E-way bill validity extension: e-way bills expiring during the lockdown period are deemed extended to a later date.
Where an e-way bill was generated on or before 24 March 2020 and its validity would have expired between 20 March 2020 and 15 April 2020, the period of validity of such e-way bill is deemed extended until 31 May 2020; the amendment is made under the West Bengal Goods and Services Tax Act, 2017 and is deemed effective from 5 May 2020.

Time limit extension: GST compliance deadlines during the pandemic extended with specified exclusions, and e-way bills extended.
Extension of time limits under the West Bengal Goods and Services Tax Act, 2017 is provided for actions whose compliance period falls between 20 March 2020 and 29 June 2020, extended to 30 June 2020, covering proceedings, orders, notices and filings, subject to specified exclusions; e-way bills expiring between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020, effective from 20 March 2020.

Sea cargo manifest compliance period extended under regulation 15, with corrigendum clarifying the correct prior date reference.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) is amended by extending the specified period from 31 March 2021 to 15 April 2021. The amendment took effect upon publication in the Official Gazette on 31 March 2021. A corrigendum clarified the correct prior date reference for this extension.

Rules of origin determine preferential tariff eligibility under India-Mauritius CECPA; proof, verification and penalties govern claims.
These Rules define origin criteria for preferential tariff treatment under the India-Mauritius CECPA: a product is originating if wholly obtained in a Party or if it satisfies Product Specific Rules (CTC, value addition tests, or other PSR conditions) with final manufacture in the exporting Party. They set de minimis provisions, list minimal operations that do not confer origin, permit bilateral cumulation, and regulate proof of origin (approved exporter self certification or Certificates of Origin), documentation retention, verification procedures including on site visits, and measures for denial, suspension and penalties under national laws.

Tariff value fixation establishes declared customs values for edible oils, brass scrap, areca nut, and specified gold and silver imports.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix declared tariff values for specified imports. The revised tables specify tariff values in US dollars for edible oils (various palm and soybean oil categories), brass scrap (all grades), areca nut, and specified forms of gold and silver, with explanatory notes clarifying included and excluded forms.

GST invoice threshold amendment revises the prescribed limit under Uttar Pradesh GST rules from one hundred crore to fifty crore rupees.
A further amendment was made to the existing Uttar Pradesh GST notification under sub-rule (4) of rule 48 of the Uttar Pradesh Goods and Services Tax Rules, 2017. With effect from 1 April 2021, the words "one hundred crore rupees" were substituted by "fifty crore rupees" in the first paragraph of the notification, thereby altering the specified threshold provision.

Renaming to National Faceless Assessment Centre updates statutory nomenclature under Income-tax Act and takes effect April first.
An amendment substitutes the expression National e-Assessment Centre with National Faceless Assessment Centre in the notification issued under the exercise of powers conferred by sub-section (6C) of section 250 of the Income-tax Act, thereby altering the official nomenclature used in the statutory scheme for centralised electronic assessment and operates to change terminology wherever the prior expression appeared.

Faceless Appeal Scheme renames National e-Assessment Centre to National Faceless Assessment Centre and updates scheme terminology.
The amendment substitutes clause (xviii) in the Faceless Appeal Scheme, 2020 to define the National Faceless Assessment Centre as the body previously termed National e-Assessment Centre or as referenced elsewhere, and directs that every occurrence of "National e-Assessment Centre" in the principal scheme be replaced by "National Faceless Assessment Centre", with the amendment taking effect on the stated commencement date.

Customs duty concessions under the India-Mauritius CECPA extend to specified goods, tariff quotas and origin-based import conditions.
Customs duty exemption and tariff concession framework is prescribed for goods imported into India from Mauritius under the India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement. The notification exempts specified goods listed in Table 1 from customs duty to the extent of the rates stated, grants partial tariff concessions for goods in Table 2 as a percentage of the applied rate of duty, and allows duty-free import of goods covered by Table 3 up to an annual tariff rate quota of 7.5 million pieces, subject to annexed conditions. Table 4 provides separate tariff rate quota quantities, in-quota tariff rates and in-quota AIDC rates for specified goods.

Prescribed Income tax Authority designation enables NaFAC officer to issue assessment notices under the income tax assessment provision.
The Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) at Delhi is authorised as the Prescribed Income-tax Authority to issue the notice under sub-section (2) of section 143 of the Income-tax Act in respect of returns furnished under section 139 or in response to notices under sub-section (1) of section 142 or sub-section (1) of section 148; the notification is effective from 1 April 2021.