Authority for Advance Ruling appointment under GST: Senior Joint Commissioner named as member, effective from March first.
The Governor, under sub section (2) of section 96 of the West Bengal Goods and Services Tax Act, 2017, appointed Shri Joyjit Banik, Senior Joint Commissioner of State Tax, as a member of the West Bengal Authority for Advance Ruling by government notification, with the appointment to come into force on 1st March 2021.

Commencement of Sections 52 and 66 - these amendments to the Companies Act come into force on appointed date.
The Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, 2020, appointed 11 February 2021 as the date on which Section 52 and Section 66 of the Act shall come into force by Ministry of Corporate Affairs notification.

Offer period for rights issue requires a minimum seven-day acceptance period from the date of the offer.
Rule 12A amends the Companies (Share Capital and Debentures) Rules by prescribing that, for the specified clause governing offers, the time period within which an offer must be kept open for acceptance shall be not less than seven days from the date of the offer, thereby setting a mandatory minimum acceptance window for such offers.

Investment of general reserves limited to specified securities, banks, co-operative societies and public financial institutions under producer company rules.
Producer Companies Rules, 2021 apply to Producer Companies and adopt definitions from the Act and related rules. They provide for change of registered office across States by applying the Companies (Incorporation) Rules procedures and prescribe permissible investment of general reserves in approved securities, deposits and instruments issued by government bodies, co-operative societies, scheduled banks, co-operative banks, specified trust securities, shares or securities of co-operative societies, and assets of public financial institutions.

Information sharing under the Income-tax Act enables use of income-tax data to identify beneficiaries for welfare schemes.
The Central Government designates the Chief Executive Officer, Center for e-Governance, Government of Karnataka to receive and use income-tax assessee information via the Entitlement Management System for identifying eligible beneficiaries of social security and public welfare schemes, as an administrative specification under the Income-tax Act.

Designated food import entry points limit where authorised officers may clear food imports, aligning import control with food safety rules.
Notification amends the General Notes Regarding Import Policy in ITC(HS) 2017 by adding a sub paragraph establishing Food Import Entry Points, listing one hundred and fifty designated ports of entry and specifying that authorised officers notified by the food safety regulator will handle food import clearances at those locations for the covered HS codes, thereby formalising the locations and officials responsible for food import compliance and clearance under the Import Policy.

Anti profiteering compliance deadlines under GST extended to 31 March 2021, with effect from 1 December 2020.
The Government of Kerala amends S.R.O. No.631/2020 by substituting earlier November 2020 dates with new March 2021 dates in the proviso to clause (i), thereby extending the period for anti-profiteering measures compliances and actions as recommended by the GST Council; the amendment is deemed effective from 1st December, 2020.

GST compliance modernisation enables QR invoice verification, SMS nil filing, dynamic inward-supply reporting, and revised annual-return disclosures.
Telangana GST compliance is revised through QR-code and Invoice Reference Number requirements for electronic invoices, discretionary exemptions from electronic invoicing, and prescribed HSN-code disclosure classes. Nil GSTR-3B, GSTR-1 and CMP-08 filings may be made by SMS with one-time-password verification where all relevant tables contain no entries. FORM GSTR-2A is replaced by a dynamic auto-drafted inward-supply statement covering supplier invoices and amendments, reverse-charge supplies, input tax credit eligibility, TDS/TCS credits, and import and SEZ bill-of-entry data. Annual return, reconciliation, refund, assessment, demand, recovery and arrears forms are also revised.

Extension of annual GST return filing deadline for the relevant financial year; electronic submission allowed via common portal.
The State Government, under section 44 and rule 80 of the Chhattisgarh GST framework, extends the time for furnishing the annual return for financial year 2019-20 and directs electronic submission through the common portal by 28 02 2021; the notification is deemed to have come into force on 30th December 2020.

Aadhaar-based authentication requirement triggers revised registration timelines and suspension mechanisms under Jharkhand GST rules, including credit restrictions.
Amendments require biometric/Aadhaar authentication or equivalent KYC verification at notified Facilitation Centres as part of registration completion, extend timelines and provide deemed approval if officers do not act; set a comparison-driven suspension regime using FORM GST REG-31 for discrepancies between section 39 returns and FORM GSTR-1, bar refunds during suspension, restrict furnishing of GSTR-1 where GSTR-3B is not filed, and impose conditional limits on use of electronic credit ledger with specified exemptions and Commissioner discretion.

Commencement of GST amendments: specified Jharkhand amendment provisions are brought into force and deemed effective from earlier date.
The State Government, exercising powers under the Amendment Act, appoints a commencement date for specified amendment provisions and issues a notification listing sub-section (2) of section 3, section 4, section 7, section 8, section 9, section 15, section 26, section 27 and section 33 as brought into force, and declares the notification deemed effective from that commencement date.

Extension of GST notification deadlines: specified deadlines extended and deemed effective from an earlier month.
Amendment substitutes specified November date references in the principal State GST notification with March date references in the proviso to clause (i), under powers conferred by the State GST Act read with the Integrated GST Act; the amendment is declared to be deemed to have come into force with effect from the first day of December, 2020, and is issued by the Commercial Taxes Department for administrative compliance.

Extension of time limits: compliance for goods sent on approval extended to the end of October.
The amendment adds a proviso extending time limits for completion or compliance of actions specified under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return, where the original time limit fell between 20 March 2020 and 30 October 2020 and compliance was not made; such time limits are extended up to 31 October 2020, and the notification is deemed to have come into force on 21 September 2020.

Time limit extension: GST compliance deadlines falling March-November 2020 extended to November 30, 2020.
Where any time limit for completion or compliance of an action, as specified, prescribed or notified under the relevant GST provision, falls during 20 March 2020 to 29 November 2020 and the action was not completed within such time, the time limit for completion or compliance is extended up to 30 November 2020; the amendment is made to clause (i) of the cited notification and is deemed to have come into force on 1 September 2020.

Notification amendment replaces specified deadline dates and declares the change retroactive to an earlier effective date.
Amendment substitutes specified June date references in Notification No. 46/2020-State Tax with corresponding August date references in the first paragraph. The change is made under section 168A of the Chhattisgarh GST Act and is declared to be deemed to have come into force on 27th June, 2020, issued by the State Government through the Commercial Tax Department.

Extension of time-limits: notification dates substituted and retrospective commencement declared, altering prior prescribed deadline framework.
Amendment substitutes the earlier deadline references in clause (i) of the first paragraph of Notification No. 35/2020-State Tax with later date references, extending the applicable deadlines for the specified provisions. The State Government exercises authority under section 168A of the Chhattisgarh Goods and Services Tax Act, 2017 to make the substitution on Council recommendations. The notification further declares that the amendment shall be deemed to have come into force retrospectively from an earlier specified date, imparting retrospective effect to the substituted dates for administrative and compliance purposes.

E-way bill validity extension preserves operative effect of affected bills generated before restrictions and expired during the disruption period.
The proviso to clause (ii) of Notification No. 35/2020 is substituted to deem the validity of certain e-way bills-those generated under the GST rules on or before the specified cutoff whose validity expired on or after the specified March trigger date-as extended until the end of June 2020, thereby maintaining their operative validity without requiring regeneration.

E-way bill validity extension grants retrospective automatic extension for bills whose validity lapsed during the pandemic interval.
Provides retrospective extension of validity for e-way bills generated on or before 24th March 2020 whose validity expired between 20th March 2020 and 15th April 2020, deeming such validity extended until 31st May 2020, by inserting a proviso in clause (ii) of the first paragraph of Notification No. 35/2020-State Tax; the amendment is deemed effective from 5th May 2020.

Common Adjudicating Authority appointment under Section 152 enabling designated officers to adjudicate listed show cause notices.
The Principal Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of Section 152 of the Customs Act, 1962, to exercise the powers and discharge the duties of the original adjudicating authorities for the particular noticees and show cause notices listed in the Table; each appointment is limited to the SCNs, dates, and noticees identified.

Amendment to Customs notification: substitution of designated Assistant/Deputy Commissioner post for a scheduled entry, revising administrative assignment.
The notification substitutes the existing wording in column 5 against serial number 7 of Notification No. 66/2020-Customs (N.T./CAA/DRI) with the designation "Assistant/Deputy Commissioner of Customs, Group III, Nhava Sheva-III, Jawaharlal Nehru Custom House, Raigad," thereby revising the administrative entry for that serial in the schedule.