PMLA jurisdictional designations updated: specified courts and revenue districts assigned for enforcement and trial across Haryana, Punjab and Chandigarh.
Amendment to the PMLA notification substitutes table entries to reassign specific Sessions Judges, Additional Sessions Judges and Special Judges (CBI) with defined lists of revenue districts, thereby reallocating territorial trial and enforcement jurisdiction across Haryana, Punjab and the Union Territory of Chandigarh under the Act.

Designation of Special Courts under PMLA assigns statewide Odisha jurisdiction to Bhubaneswar courts for money laundering trials.
The Central Government amends the Table in the principal notification to designate the Court of Sessions, Khurda at Bhubaneswar and the Court of Special Judge (Central Bureau of Investigation), Bhubaneswar as Special Courts under the Prevention of Money-Laundering Act, with the entire State of Odisha specified as the area for trial of offences punishable under section 4 of the Act.

Correction of statutory reference: wording amended to 'clause (c) of section 271' in preceding notification.
Correction of a statutory reference in a prior notification: the Ministry issued a corrigendum to Notification S.O. 220(E) dated 18 January 2021, replacing the phrase "under clause (c) of Sub-section (1) of Section 271" with "under clause (c) of section 271," amending the published English-language text in the Gazette.

Authority to petition for winding up granted to company official enabling initiation of winding up proceedings under Companies Act.
Central Government authorizes Shri Rakesh Sasibhushan, Chairman cum Managing Director of Antrix Corporation Limited, to present a petition before the Tribunal for winding up Devas Multimedia Private Limited on the grounds specified under clause (c) of section 271 of the Companies Act, 2013, pursuant to powers under clause (e) of sub section (1) of section 272; the notification takes effect from its publication in the Official Gazette and includes a corrigendum correcting the statutory cross reference.

Delegation of Assessment Powers: APSDRI officers authorised to exercise specified GST enforcement and investigatory functions concurrently.
The notification delegates specified functions under the Andhra Pradesh GST Act, 2017 to officers of the APSDRI, listing in a Schedule the statutory provisions, the functions to be performed (including assessment, enforcement, search and seizure, provisional attachment, arrest, recovery and penalty powers) and the minimum cadre of APSDRI officers authorised to exercise each power. High impact powers require authorization by the Commissioner/Special Commissioner or Joint Director or written permission; APSDRI officers exercise powers concurrently with State Tax Officers, must exercise them with caution, may act statewide, must not duplicate ongoing state proceedings, and the government may modify or withdraw the delegation.

Proper officer designation assigns functions under Section 67, conferring assessment and enforcement responsibilities to specified officers.
The Principal Commissioner assigns specified officers as proper officers, allocating to the Joint Commissioner of State Tax the functions under Section 67(1) and (2) of the Assam GST Act, 2017; the Order continues a prior office direction and is stated to be deemed effective from the cited commencement date following cadre re designation.

Customs notification amendment substitutes the listed Principal Commissioner entry in the notification table, updating designated adjudicating authority.
The Principal Director General, Revenue Intelligence amends Notification No. 3/2018-Customs (N.T./CAA/DRI) by substituting, in the Table against serial number 9 in column 5, the existing words "Principal Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad."

Customs notification amendment updates the designated proper officer entry in the notification table by Revenue Intelligence.
Amendment to Notification No. 1/2018-Customs (N.T./CAA/DRI) substitutes the entry in the Table against serial number 13, column 5, replacing the existing words identifying the Principal Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad; the Principal Director General, Revenue Intelligence issues the change under section 152 of the Customs Act, 1962 by Notification No. 7/2021-Customs (N.T./CAA/DRI).

Restriction on furnishing outward supplies: GSTR-1/IFF blocked if requisite GSTR-3B filing not completed for prior period.
The amendment bars registered persons from furnishing outward-supply details in FORM GSTR-1 or through the Invoice Furnishing Facility if they have not furnished FORM GSTR-3B for required preceding periods. It applies generally to those lacking GSTR-3B for the two preceding months, to quarterly filers lacking the preceding tax-period return, and to persons already restricted in using the electronic credit ledger who have not furnished the preceding tax-period GSTR-3B.

Extension of anti-profiteering compliance deadlines shifts GST anti-profiteering action due dates to the end of March.
Amendment to a prior GST notification replaces two November due dates with end-of-March dates to extend the period for anti-profiteering measures and related compliance; it takes effect as if operative from the first day of December and achieves this by substituting the specified dates in the proviso of the earlier notification.

Anti-profiteering screening committee: Reconstituted under GST rules with designated central and state tax officers as members.
The State Level Screening Committee on Anti-Profiteering is constituted under rule 123 of the Punjab Goods and Services Tax Rules, 2017, replacing the earlier committee constitution. Membership consists of the Joint/Additional Commissioner (Technical) of the CGST Commissionerate, Ludhiana, and the Additional Commissioner-I of the Punjab Department of Excise and Taxation at Patiala, combining central GST technical and Punjab taxation representation.

GSTR-3B filing deadlines adjusted: staggered electronic submission dates for May 2020 returns by turnover category.
The notification amends the principal notification to prescribe staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover above the turnover threshold must furnish the May 2020 FORM GSTR-3B electronically through the common portal on or before 27th June 2020, while taxpayers with aggregate turnover up to the turnover threshold whose principal place of business is in the National Capital Territory of Delhi must furnish the May 2020 FORM GSTR-3B electronically through the common portal on or before 14th July 2020; the amendment is deemed to have come into force on 3rd April 2020.

Commencement notification for Uttar Pradesh GST amendment provisions appoints the effective date for specified sections.
Brings into force sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of the Uttar Pradesh Goods and Services Tax (Third Amendment) Act, 2020 by appointing 1 January 2021 as the date on which those provisions are deemed to have come into operation. The notification is issued under the power conferred by sub-section (2) of section 1 of the Amendment Act.

Tariff value fixation updated for specified imported goods, setting declared unit values and scope for precious metals and commodities.
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 tariff values in US dollar terms for specified imported goods including designated edible oils, brass scrap, poppy seeds, areca nuts, and specified forms of gold and silver; entries include explanatory scope limitations and reference the availability of benefits under earlier customs notification entries.

Aadhaar-based KYC requirement for GST registration; suspension and verification mechanisms introduced, with restricted credit usage.
Amendments require biometric Aadhaar authentication or alternative KYC verification at Facilitation Centres as a condition for complete GST registration, extend processing timelines and provide for physical verification and deemed approval. New triggers for scrutiny and cancellation include improper input tax credit claims and mismatches between GSTR-1 and returns; automated comparisons may lead to suspension with a thirty-day show-cause opportunity and suspension of refund entitlement. Rule 86B imposes restrictions on using the electronic credit ledger for discharging output tax subject to specified exceptions and commissioner discretion.

Commencement of Bihar GST Amendment: notification appoints a date for bringing specified amendment provisions into force.
The Governor, under the enabling provision of the Bihar Goods and Services Tax (Second Amendment) Act, 2020, notifies the appointment of a specific date as the commencement date for certain provisions of that Amendment Act, thereby bringing those amendment provisions into force by formal State tax department notification signed by the Commissioner State Tax-cum-Secretary.

Compliance officer obligations tightened: mandatory reporting, annual certificate and governing-board appointment or removal by resolution.
Amendments require a shareholder director to meet Governing Board-determined eligibility, broaden director expertise to specified fields, mandate disclosure and website posting of any authority order affecting a director's character with cessation where disqualification occurs, require Governing Board self-evaluation and publication of its report, and impose a mandatory compliance officer who must report non-compliance, submit an annual compliance certificate co-signed by the managing director, and be appointed or removed only by Governing Board resolution.

Common Adjudicating Authority appointment consolidates adjudication of specified Customs show cause notices by designated DRI officers.
The Principal Director General, Revenue Intelligence appoints named officers as Common Adjudicating Authority to exercise the powers and discharge the duties of the originally listed adjudicating authorities for specified show cause notices; a Table identifies each noticee, show cause notice reference, original adjudicating authority and the officer(s) now authorised to adjudicate those notices.

Common Adjudicating Authority appointment reallocates adjudicatory competence for specified customs show cause notices.
Notification appoints a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, authorising specified officers of the Directorate of Revenue Intelligence or Customs to exercise the powers and duties of named original adjudicating authorities for adjudication of listed show cause notices against identified corporate noticees, with each table entry mapping noticee, show cause notice reference, original adjudicating authority, and the officer appointed as the common adjudicating authority.

Customs notification amendment: substitution of the table entry replacing the designated Principal Commissioner for Nhava Sheva.
The Principal Director General, Revenue Intelligence, under clause (a) of section 152 of the Customs Act, 1962, amends Notification No.28/2019 by directing that in the Table to that notification, against serial number 6 in column 5 the existing words "Principal Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad" shall be substituted, thereby changing the recorded designation for that table entry.