Eligibility threshold lowered for GST registration, turnover requirement reduced and amendment made effective retrospectively.
Amendment substitutes the higher turnover requirement in the first paragraph of Notification No. 13/2020 - State Tax with a lower turnover requirement, altering the eligibility criterion under the Jharkhand GST notification; the amendment is made under the State GST Rules and is effective from 1 April 2021, while being deemed effective from 8 March 2021.

Amendment to notification date reference extended to end of March, altering operative reference and deemed effective from late February.
The amendment substitutes the figures "28.02.2021" with "31.03.2021" in Notification No. 95/2020 - State Tax and declares that this notification shall be deemed to be effective from the 28th February, 2021.

Aadhaar authentication exemption for specified non citizen, government and public entities removes authentication requirement for those registrants.
The notification exempts specified classes from the Aadhaar authentication obligations in sub sections (6B) and (6C) of section 25 of the Jharkhand GST Act, superseding the prior 2020 notification and operating from the stated effective date. It applies to non citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the relevant registration provision, and limits its effect to the non application of those sub sections for these categories.

GST date extensions postpone the end and commencement dates of a Karnataka GST notification period under Section 128.
Amendment under Section 128 substitutes two date expressions in the first paragraph of the cited Karnataka Government notification: the previously prescribed end date is replaced by a later calendar date and the previously prescribed commencement date is replaced by a later calendar date, thereby extending the temporal coverage of that notification; no other provisions of the notification are amended.

Export prohibition of Remdesivir and its API imposed, blocking international shipments and excluding transitional FTP arrangements.
Export controls on Injection Remdesivir and Remdesivir Active Pharmaceutical Ingredients (API) have been amended from a free export policy to a restricted classification; transitional arrangements under the Foreign Trade Policy 2015-20 do not apply. The notification declares that exports of Injection Remdesivir and Remdesivir API, under the specified ITC HS codes or any other HS code, are prohibited with immediate effect, and a subsequent note records that an earlier substitution had read as "Prohibited."

Delegation of authority updated assigning Deputy Commissioners and Joint Commissioner Large Taxpayers Unit to handle GST decisions and appeals.
Amendment substitutes clauses in the Tamil Nadu GST notification to designate the Deputy Commissioner (Intelligence)/Deputy Commissioner (Inspection) of the Intelligence Division for decisions by the Adjudication Cell, Roving Squad, or Inspection Cell, and to assign appellate oversight to the Deputy Commissioner (ST) (Territorial)/Joint Commissioner (ST) Large Taxpayers Unit and to the Deputy Commissioner (Intelligence)/Deputy Commissioner (Inspection) for appeals against orders of subordinate proper officers; effective immediately.

Minimum default threshold for pre-pack insolvency established, determining eligibility for corporate debtor resolution under Chapter III-A.
The Central Government, exercising the second proviso to section 4 of the Insolvency and Bankruptcy Code as amended by the 2021 Ordinance, specifies ten lakh rupees as the minimum amount of default for matters relating to the pre-packaged insolvency resolution process of a corporate debtor under Chapter III-A.

Pre-packaged insolvency process enables expedited creditor-driven restructuring with prescribed valuation, voting and plan approval procedures.
The Regulations establish procedural and substantive rules for the pre-packaged insolvency resolution process, detailing definitions, eligibility and appointment of a resolution professional, creditor meeting notices and approvals, constitution and functioning of the committee (including authorised representatives), secured electronic voting and quorum rules, valuation by two registered valuers to determine fair and liquidation values, mandatory contents and evaluation mechanics for resolution plans (including tick size, significant improvement and performance security), confidentiality requirements, and prescribed forms and timelines for filing, approval, termination or vesting of management.

Pre-packaged insolvency resolution process: corporate applicants must file prescribed Form-1 with supporting creditor approvals and documentation.
The rules prescribe that a corporate applicant must initiate a pre-packaged insolvency resolution process by filing Form-1 with the Adjudicating Authority, accompanied by an affidavit and specified annexures evidencing eligibility under section 54A, details of the corporate debtor, particulars of creditors and defaults, approval and consent of creditors and the proposed resolution professional, audited and provisional financial statements, a statement of affairs, and proof of service to the Insolvency and Bankruptcy Board; filing may be electronic or physical where electronic facilities are unavailable.

Extension of annual return deadline under section 44 APGST Act, extending the filing cutoff for the 2019-20 year.
The Chief Commissioner, under sub-section (1) of section 44 read with rule 80 of the APGST Rules and on GST Council recommendation and central notification, extends the time for furnishing the annual return under section 44 of the APGST Act for 2019-20 to 31.03.2021 by amending earlier proceedings to substitute "28.02.2021" with "31.03.2021" in CCST Ref. No. CCW/GST/74/2015 dated 28-01-2021.

Amendment to GST notification: applicability and deadline dates shifted, substituting March/April references with June/July.
The Governor, under the powers conferred by section 128, amends Notification No. 89/2020 State Tax by substituting "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July" in the seventh and eighth lines of the principal notification.

Customs notification amendment revises adjudicating authority reference and substitutes port designation affecting procedural assignment under customs framework.
Amendment substitutes the reference string and the port name in the Table entry for serial number six of Notification No. 10/2018-Customs (N.T./CAA/DRI), replacing the existing document reference with an updated reference that includes a corrigendum and changing the port designation correspondingly, thereby modifying the specified port assignment for that entry under the notification.

Reference substitution under Finance Act clarifies replacement of draft bill clause with enacted section in customs exemption notifications.
Amendment updates statutory references in multiple customs miscellaneous exemption notifications by substituting references to the draft clause of the Finance Bill with the corresponding enacted section of the Finance Act, aligning the listed notifications with the final statutory text; where prior notifications referred to the provisional force of the Finance Bill under the Provisional Collection of Taxes Act, those textual references are likewise replaced.

Substitution of legislative reference: replaces provisional Finance Bill citations with enacted Finance Act provision in central excise notifications to align references.
Replaces references to a provisional clause of the Finance Bill with a reference to the corresponding Finance Act provision across specified central excise notifications, applying the substitution wherever the provisional phrase occurs in certain instruments and, in one case, also replacing a cross reference phrase to the provisional clause with an explicit reference to the Finance Act provision, thereby aligning earlier notifications with the enacted statutory provision.

Non application of sub section 6B/6C: specified non citizens and public bodies excluded from those provisions.
The notification declares 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 sub section (9) of section 25, issued under the powers of sub section (6D) and effective from the 23rd day of February, 2021.

Corrigendum to Finance Act 2021 corrects typographical, punctuation and drafting errors in the Gazette text.
Corrigendum to the Finance Act, 2021 formally lists specified textual corrections to the Gazette publication of the Act, indicating page and line references and replacement wording for typographical, spelling, plurality, punctuation and date-formatting errors, and is authenticated by the Secretary to the Government of India.

Aadhaar-based GST registration exclusions apply to non-citizens, government bodies, local authorities, statutory bodies, public sector undertakings.
The notification supersedes the earlier Uttar Pradesh SGST notification and, with effect from 23 February 2021, excludes specified categories of applicants from section 25(6B) and section 25(6C) of the Uttar Pradesh Goods and Services Tax Act, 2017. The excluded persons are non-citizens of India, government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9).

E-invoicing applicability lowered to a reduced turnover threshold, expanding taxpayer coverage effective April 1, 2021.
Amendment substitutes the earlier higher turnover limit with a lower turnover limit for e-invoicing applicability under sub-rule (4) of rule 48 of the Kerala Goods and Services Tax Rules, 2017, following the Goods and Services Tax Council recommendation. The substitution is effective from 1 April 2021 and the notification is deemed to have come into force on 8 March 2021.

Non-application of registration conditions: specified non-citizens and government entities exempted under state GST notification.
The notification declares that the provisions of sub section (6B) or sub section (6C) of section 25 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; it supersedes the earlier notification and is deemed effective from 23 February 2021.

Insolvency amendment terminology corrections clarify 'preliminary information memorandum' and 'insolvency commencement date' and clause references.
Corrigenda to the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 correct specific terminology and cross references: "preliminary information" is replaced by "preliminary information memorandum", "insolvency date" is replaced by "insolvency commencement date", "in under clause (b)" is corrected to "in clause (b)", and "cause (c)" is corrected to "clause (c)".