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)".

Verification of identity requires document, Aadhaar and PAN checks with potential suspension of customs benefits pending compliance.
These Regulations require selected importers, exporters and customs brokers to submit incorporation and identity documents, authorised signatory proof, PAN, GSTIN and financial evidence on the Common Portal and to undergo Aadhaar authentication and PAN verification. Proper officers must conduct physical verification of the principal place of business and assess financial standing, prepare verification reports on the Customs Automated System within prescribed time limits, and the Commissioner must determine and notify the verification outcome. Non-compliance can result in suspension or denial of customs benefits, restoration upon compliance, appeal to the Tribunal, and a penalty up to fifty thousand rupees.

Designation of income tax authority: Joint Director assigned for international group reporting, with updated filing and documentation responsibilities.
Revises Rules 10DA and 10DB and Form No. 3CEAB: substitutes "Director" for "Commissioner" in Rule 10DA and reframes the filing population as "constituent entities of an international group required to file the information and document under sub rule (2)"; designates the income tax authority for section 286 reporting as a Joint Director designated by the Principal Director General or Director General of Income tax (Systems); amends the filing fee and removes ",resident in India," from Form 3CEAB heading.

Anti-dumping duty imposed on flexible slabstock polyol, varying by producer and origin to address injurious dumped imports.
Imposition of definitive anti-dumping duty on Flexible Slabstock Polyol (molecular weight 3000-4000) imported from Saudi Arabia and the United Arab Emirates, based on findings of dumping, material injury to domestic industry, and causation. The notification prescribes producer- and origin-specific duty rates in foreign currency per metric unit, directs use of government exchange-rate notifications with the bill of entry date as the relevant date, and levies the duty for a five-year statutory period subject to earlier revocation, with a specified terminal date provided by amendment.

Threshold reduction for GST regulatory eligibility takes effect, lowering the turnover criterion under the state amendment.
The State Government amends the earlier notification under powers of sub-rule (4) of Rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017 to substitute the words "one hundred crore rupees" with the words "fifty crore rupees" in the first paragraph of notification No. F A 3-51-2019-1-V (29), effective from the first day of April, 2021.

Amendment to Audit Rules limits rule 11(g)'s application to financial years commencing on or after 1 April 2022.
Amendment narrows the temporal scope of rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 by substituting the clause's opening words so that it applies only in respect of financial years commencing on or after 1 April 2022, thereby delimiting the applicability of rule 11(g) by the specified financial year cut off.

Commencement date amendment in Companies Accounts Rules postpones application of a proviso until next year under statutory authority.
The amendment replaces the commencement date in the proviso to sub rule (1) of rule 3 of the Companies (Accounts) Rules, 2014 with a later date, thereby postponing the proviso's applicability; the rules are made under section 134 read with section 469 of the Companies Act, 2013 and are titled Companies (Accounts) Second Amendment Rules, 2021.

Regulatory date extension: correction substitutes the operative period to run till 15th April, 2021 in the customs regulation.
Corrigendum corrects the wording of regulation 15, sub regulation (2) by substituting the earlier words with the words "till 15th April, 2021", thereby amending the operative period specified in the original notification.

Retrospective exemption from state tax on fishmeal and post hoc levy on agricultural machinery parts for specified periods.
No state tax shall be levied on supply of fishmeal (heading 2301) from 1 July 2017 to 30 September 2019, while state tax is levied on pulley, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433, 8436) for the period 1 July 2017 to 31 December 2018; no refunds shall be made of tax collected that would not have been collectible had these provisions been in force.