Designation of proper officer under customs notification amended to change the named adjudicating authority assignment.
Amendment substitutes the existing words in column five of the Table to Notification No. 4/2017-Customs (N.T./CAA/DRI) against the cited serial entry, changing the designated proper officer responsible under the Common Adjudicating Authority framework and thereby altering the named administrative assignment without modifying the adjudicatory procedure.

Company conversion procedure tightened: Regional Director to hold hearings, record consensus and may refuse approval if investigations or prosecutions exist.
Rule 41 is amended to change cross references, omit a clause and renumber sub rules. The substituted sub rule (7) requires the Regional Director to record objections in writing, hold hearings within thirty days, obtain an affidavit recording any consensus, and pass a reasoned order approving or rejecting the conversion within thirty days of the hearing. If no consensus arises, the Regional Director may still approve conversion if satisfied it is not against the company's interests and not to evade the Act; conversion is prohibited where any inquiry, inspection, investigation or prosecution under the Act is pending.

Common adjudicating authority appointed to centralise adjudication of specified show cause notices and assign designated officers.
The Principal Director General, Revenue Intelligence, under clause (a) of section 152 of the Customs Act, 1962 and relevant notifications, appoints named officers to act as a Common Adjudicating Authority to exercise the powers and duties of the adjudicating officers originally referenced in specified show cause notices. A Table lists noticees, show cause notice references, original adjudicating authorities and the officers now authorised to adjudicate those notices, effectuating centralised adjudication and inter-authority delegation.

Government service awards scheme: appreciation certificates and medals granted to customs officers for meritorious service.
The notification grants Appreciation Certificates and Medals to CBIC officers and staff for Exceptionally Meritorious Service at Risk to Life and Specially Distinguished Record of Service, listing individual recipients by designation and unit, and cites the governing awards scheme as the statutory basis for the recognitions.

Service Recognition: Appreciation Certificates and Medals awarded to CBIC personnel for specially distinguished record of service.
Notification awards appreciation certificates and medals for a Specially Distinguished Record of Service to listed officers and staff for Republic Day, 2020, issued under the Scheme governing awards to customs and related personnel pursuant to Clause (a)(ii) of Para 1 of the 1962 Gazette notification, as amended, and superseding the prior year's notification.

SEZ de-notification reduces SIPCOT Sriperumbudur zone following Central Government exercise of powers under SEZ Act.
Central Government de-notifies 19.570 hectares from the SIPCOT Industrial Area Special Economic Zone at Sriperumbudur, reducing the SEZ area to 114.065 hectares. The de-notification implements a developer proposal under the Special Economic Zones Act, following State Government approval and the Development Commissioner's recommendation, and is effected under the Act read with the SEZ Rules after satisfaction of the statutory prerequisites.

Commencement of Companies Amendment Act provisions takes effect under central government notification, activating specified corporate law sections.
The Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, appoints a date as the commencement for a specified list of sections and clauses of the Act, thereby bringing those listed provisions into force by notification; the notification functions as the administrative mechanism that activates the statutory provisions without changing their content.

Commencement of Companies Amendment Act provision: specified section to come into force on an appointed date.
Central government, invoking sub section (3) of section 1 of the Companies (Amendment) Act, 2019, issued a notification appointing a specific day as the date on which the provisions of section 21 of that Act shall come into force, thereby operating as a statutory commencement of that amendment provision.

Companies' CSR rules updated: definitions, implementing entity registration, 5% admin cap, surplus treatment and detailed reporting.
The rules amend CSR governance by defining key terms, capping administrative overheads at five percent of CSR spend, mandating registration of implementing entities via Form CSR 1, permitting engagement of specified implementing agencies and international organisations, requiring Board certification and monitoring of projects (including ongoing projects), prescribing treatment of CSR surpluses and set off of excess spends, restricting holding of CSR funded capital assets to permitted entities or beneficiaries, and mandating detailed annual CSR reporting through Annexure II plus website disclosure and impact assessment thresholds.

HSN Code reporting requirement: registered suppliers must record eight-digit HSN in invoices for specified chemical supplies.
The amendment mandates that registered persons must mention eight number of digits of HSN Codes in tax invoices for the specific classes of chemical supplies listed in the Table, linking the invoicing obligation to the chemical names and their corresponding HSN Codes as specified; the change is effected by inserting a further proviso to the invoicing rule and takes effect from the stated commencement date.

Extension of GSTR-1 filing deadline: monthly and quarterly return deadlines moved to days in the month following the tax period.
The Principal Commissioner of State Tax extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period until the eleventh day of the month succeeding the tax period, and grants quarterly filers an extension until the thirteenth day of the month succeeding the tax period, superseding prior notifications and effective from the first day of January, 2021.

Filing condition for GSTR-1: outward-supply details barred unless preceding GSTR-3B return filed, covering quarterly and credit-restricted taxpayers.
The amendment adds sub-rule (6) to rule 59, making filing of the preceding GSTR-3B return a precondition to furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility. It specifies that this bar applies generally where GSTR-3B for the preceding two months is unfiled, to quarterly filers for the preceding tax period, and to persons restricted under rule 86B from fully using the electronic credit ledger.

Aadhaar-based KYC requirement strengthens registration verification and enables suspension and stricter credit usage limits under amended GST rules.
The rules mandate Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated Facilitation Centres to complete registration; extend officer action and notice timelines with deemed approvals if officers do not act; create an automated reconciliation-triggered suspension process with FORM GST REG-31 and bar refunds during suspension; restrict furnishing of outward-supply details where returns are delinquent; reduce matching tolerance and permit invoice furnishing facility; and impose limits on use of electronic input tax credit for large-value taxable supplies subject to prescribed exemptions and Commissioner review.

Commencement of amendment provisions: specified HGST Amendment Act sections declared in force from the appointed commencement date.
Under sub section (2) of section 1 of the Haryana Goods and Services Tax (Amendment) Act, 2020, the Governor appointed 1 January 2021 as the date on which sections 3 to 10 and 15 of the Amendment Act shall come into force, giving those amendment provisions operative effect within the HGST framework.

Intermediary disciplinary enquiries require notice, disclosure and defined hearing procedures, with sanctions and decision timelines set out.
Disciplinary enquiry procedures require a show-cause notice identifying alleged contraventions, relied-upon documents, and relevant report extracts. The noticee must submit a written reply within the specified period, subject to reasoned extension, and may obtain document inspection on a timely request. Personal hearing is generally required, subject to specified exceptions. The designated authority may recommend closure, cancellation or suspension of registration, business restrictions, debarment, or regulatory censure. The designated member considers further submissions, may remit the matter for further enquiry, and should pass an appropriate order within the prescribed timeline.

Exchange rate determination: prescribed foreign currency conversion rates for import and export transactions effective under Customs Act.
The notification prescribes conversion rates between specified foreign currencies and Indian rupees for use in customs valuation of imported and exported goods, superseding the prior notification and fixing distinct import and export rates in two schedules (unit-based and per-hundred-unit currencies) effective from the stated date for customs assessment purposes.

Form GSTR-3B deadlines set with standard monthly due date and extended date for small Delhi taxpayers.
The Commissioner prescribes that returns in FORM GSTR-3B for October 2020 to March 2021 be furnished electronically through the common portal by the twentieth day of the following month, with a later twentieth-to-twenty-fourth-day due date for lower-turnover Delhi principal-place taxpayers. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, on or before the applicable due date. The notification is effective from 15 October 2020.

Commencement of Goa GST amendment: specified sections appointed to come into force under the Act's empowering provision.
A Government of Goa notification invokes subsection (2) of section 1 of the Goa Goods and Services Tax (Second Amendment) Act, 2020 to appoint a commencement date for bringing specified amendment provisions (sections 3, 4, 5, 6, 7, 8, 9, 10 and 14) into force, executed in the name of the Governor through the Under Secretary, Finance (R&C).

GST time limit extension under Uttar Pradesh law amended to defer key dates in the earlier notification.
Extension of time limits under the Uttar Pradesh GST framework was made by amending the earlier notification issued under section 168A of the Uttar Pradesh GST Act, 2017, read with the corresponding provisions of the Integrated GST Act and the Union Territory GST Act. The proviso to clause (i) of the first paragraph was amended by substituting the dates 29 November 2020 and 30 November 2020 with 30 March 2021 and 31 March 2021, respectively.

Commencement date: SEBI notification's regulations will commence on the specified date, clarifying publication-based commencement language.
The corrigendum amends Regulation 2 of the referenced notification by replacing the provision that regulations "shall come into force on the date of their publication in the Official Gazette" with an express commencement date of April 1, 2021, thereby fixing the effective date for the regulations.