GSTR-1 quarterly filing deadline set for small taxpayers, specifying last dates for two quarters and follow-up notification.
Notifies a special quarterly filing procedure for registered persons below the small taxpayer turnover threshold to furnish outward supply details in FORM GSTR-1 for October-December 2020 and January-March 2021, prescribing specific last dates for submission for those quarters, and stating that monthly filing time limits for October 2020-March 2021 will be notified subsequently.

GST Form Amendments enable SMS-filed nil returns, mandate HSN digit rules, and revise auto-drafted inward-supply reporting.
Rules empower the Chief Commissioner to specify required HSN code digitisation for classes of taxpayers or supplies and exemptions; permit furnishing of Nil FORM GSTR-3B, Nil FORM GSTR-1, or Nil FORM GST CMP-08 via SMS with OTP verification; require audit and electronic filing of audited accounts and FORM GSTR-9C for specified turnover for FY 2018-19 and 2019-20; modify rule 138E temporal restrictions and soften rule 142 officer obligations. FORM GSTR-2A is fully substituted to present detailed auto-drafted inward-supply tables and accompanying instructions; multiple other GST forms and tables are amended to reflect reporting and reconciliation changes, including treatment for FY 2019-20.

Import policy amendment: selected fur and hide imports liberalised, subject to wildlife protections and health protocol compliance.
Specified tariff lines under Chapters 41 and 43 are amended from prohibited to free, remaining subject to the Wildlife (Protection) Act, 1972 and CITES and to chapter policy conditions; a new condition requires compliance with health protocols or sanitary conditions for hides and skins as prescribed by the Department of Animal Husbandry and Dairying.

GST penalty waiver for non-compliance under a notification, subject to future compliance from the specified date.
Penalty payable by a registered person under the Uttarakhand Goods and Services Tax Act, 2017 is waived for non-compliance with notification No. 331/2020/5(120)/XXVI(8)/2020/CT-14 dated 20 May 2020 during the period from 1 December 2020 to 31 March 2021. The waiver applies to the penalty under section 125 and is conditional upon compliance with the notification from 1 April 2021 onward.

GST time limit extension under Uttarakhand notification revised for compliance dates and made effective retrospectively.
Extension of the time limits in the proviso to clause (i) of the earlier Uttarakhand GST notification. The dates 29 November 2020 and 30 November 2020 are substituted by 30 March 2021 and 31 March 2021 respectively, with effect from 1 December 2020, under the Uttarakhand Goods and Services Tax Act, 2017 read with the Integrated Goods and Services Tax Act, 2017.

Exchange rate determination: specified foreign currency conversion rates set for import and export transactions effective from 8 January.
The Central Board determines the rate of exchange for conversion of specified foreign currencies into Indian rupees, distinct for imported and exported goods, and gives those rates effect from the stated effective date by superseding the prior notification, with schedules annexed listing the applicable conversion rates.

Common Adjudicating Authority appointment reallocates adjudication of specified show cause notices to designated officers under Customs Act provisions.
The Principal Director General, Revenue Intelligence, appoints named officers as a Common Adjudicating Authority to exercise the powers and duties of the originally listed adjudicating authorities for adjudication of specified show cause notices issued by the Directorate of Revenue Intelligence, identifying the reassignment for notices addressed to M/s. Dev Textile and to Sanjay Agarwal and others.

Special Court designation secures a dedicated forum for prosecution and trial of specified income tax offences under the Income tax Act.
The Central Government, exercising powers under sub section (1) of section 280A of the Income tax Act, in consultation with the Chief Justice of the High Court, designates an existing criminal court as the Special Court to try specified income tax offences for the State by formal notification issued through the revenue board.

Anti-dumping duty extension on melamine from specified origin prolonged, maintaining levy until further amendment by government
The Central Government amended the principal notification to provide that the anti-dumping duty on imports of melamine originating in or exported from China PR shall remain in force up to and inclusive of 28th February, 2021, unless revoked, superseded or amended earlier, following a statutory review request and exercise of powers under the Customs Tariff Act and applicable customs rules.

Return-filing compliance: GSTR-3B non-filing blocks submission of GSTR-1 and invoice furnishing until filed for prior period.
The amendment adds a provision that bars a registered person from furnishing outward-supply details in FORM GSTR-1 where FORM GSTR-3B has not been filed for the preceding two months; quarterly filers are barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility if FORM GSTR-3B for the preceding tax period is not filed; and taxpayers restricted in using the electronic credit ledger are likewise barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility unless the required FORM GSTR-3B is filed.

Commencement of amendment provisions: specified MGST Second Amendment sections take effect from the appointed commencement date.
The Government, by statutory notification under the empowering provision of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020, appoints a specific commencement date on which specified amendment provisions shall come into force, thereby operationalising those provisions within the State tax framework.

GSTR-1 quarterly filing for small taxpayers set with specified due dates for two successive quarters.
Notification under section 148 prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly: for October-December 2020 and January-March 2021 by the respective dates specified in the notification. Time limits for furnishing details or return under section 38(2) for October 2020-March 2021 will be notified later. The notification is effective from 15 October 2020.

Late fee waiver for delayed GST returns: excess fees forgiven and nil-tax returns fully waived when filed by extended cut-off.
For specified classes of registered persons who furnish prescribed returns by the extended filing cut-off, the total late fee payable shall be waived to the extent it exceeds two hundred and fifty rupees and shall be fully waived where the state tax payable in the return is nil; the same waiver framework also applies to taxpayers above a specified aggregate turnover who file FORM GSTR-3B for certain months by the extended cut-off. The notification is retrospective to a specified earlier date.

GST deadline extensions move late-November compliance obligations into the following March, with retrospective commencement fixed from early December.
Amendment substitutes specified late-November deadlines in the proviso to clause (i) of an earlier GST notification with corresponding end-of-March deadlines, enacted under delegated statutory power, and declares the amendment deemed to have come into force from the first day of December of the earlier year, thereby fixing the retrospective commencement date for the amended compliance timeframes.

Effective date amendment modifies a prior GST notification's reference date and declares retrospective effect to ensure clarity.
Amendment substitutes the specified reference date in a State Tax notification with a later reference date, issued under statutory power, and declares that the notification shall have effect from the originally stated commencement date, thereby giving the substitution retrospective effect.

Restriction on use of electronic credit ledger limits credit use for large taxable supplies; exceptions and revocation mechanisms provided.
Amendments require biometric Aadhaar authentication or alternative KYC verification at notified facilitation centres for registration completeness; extend officer action timelines and provide for deemed approvals where officers fail to act; expand cancellation and suspension grounds to include improper input tax credit and discrepancies between GSTR-1 and returns, introduce FORM GST REG-31 for suspension notices with a thirty-day reply period, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion.

Common Adjudicating Authority appointment amended: specified table entries now designate Commissioner of Customs (Export) role.
Operative amendment: In the Table to Notification No. 82/2016-Customs (N.T.), the entries at serial numbers 15 and 29, in column 6, are substituted so that the existing text is replaced by the designation "Commissioner of Customs (Export), New Custom House, Mumbai." This substitution is issued under the statutory authority vested in the revenue intelligence office to amend appointment-related entries in the notification.

Rescission of Advance Rulings Rules: central government withdraws prior rules and preserves past actions under a savings clause.
The Central Government rescinds the Customs (Advance Rulings) Rules, 2002 under section 156 of the Customs Act, 1962, withdrawing that regulatory framework for advance rulings; the rescission is subject to a savings clause preserving actions done or omitted before the rescission.

Common Adjudicating Authority centralises adjudication of specified show cause notices by designated customs officers.
The Principal Director General, Revenue Intelligence, appoints designated officers as a Common Adjudicating Authority to exercise the powers and discharge duties of originally named adjudicating officers for specific show cause notices listed in the Table; the notification identifies each noticee, show cause notice reference and date, the original adjudicating authority, and the officer authorised to act as the Common Adjudicating Authority, thereby centralising adjudication for those specified matters.

Filing suspension of outward supply details: failure to file GSTR 3B prevents furnishing GSTR 1 or invoice facility.
The amendment to rule 59 adds a provision disallowing a registered person from furnishing outward supply details in FORM GSTR 1 (or via the invoice furnishing facility) where the person has not filed FORM GSTR 3B for the relevant preceding period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) (preceding tax period), and persons subject to the electronic credit ledger restriction under rule 86B.