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.

Amendment to customs notification substitutes the designated officer entry for Nhava Sheva III in the CAA schedule.
The notification amends a prior customs notification by substituting the words in column 5 against serial number 1, replacing the existing designation that named the Assistant/Deputy Commissioner of Customs, Group III, Nhava Sheva-III, Jawaharlal Nehru Custom House, Raigad. The substitution is made under clause (a) of Section 152 of the Customs Act and is issued by the revenue intelligence authority with the stated file reference and signing officer.

Restrictions on furnishing outward supply details: reporting and invoice facility blocked until prior summary returns and credit conditions are met.
The amendment bars a registered person from furnishing details of outward supplies in the outward-supply return or using the invoice furnishing facility if the person has not filed the prescribed summary return for the relevant immediately preceding tax period, and it extends that bar to taxpayers subject to electronic credit ledger limitations that restrict use of input tax credit.

Nomination as Director: Central Government nominates Joint Secretary to the Export Import Bank board under statutory authority.
Central Government exercises statutory power under the Export Import Bank of India Act, 1981 to nominate Shri Amitabh Kumar, Joint Secretary, Department of Commerce, as Director on the Board of Directors of the Export Import Bank of India, vice the outgoing director, with immediate effect and until further orders.

Extension of due dates for anti profiteering compliance extended to end of March, effective from start of December.
The State Government amends the earlier notification under section 168A of the Telangana GST Act to substitute the November compliance deadlines with end of March dates for anti profiteering measures, replacing specified November dates with March dates, and declares the amendment to be deemed in force from 1st December, 2020.

Waiver of penalty for GST non-compliance, conditional on future compliance and granted with retrospective effect.
The State government waives the amount of penalty payable by registered persons for non compliance with the prior G.O. during the specified non compliance window, provided those persons comply with the notification's provisions from the commencement of the subsequent compliance period; the waiver is declared to have retrospective effect from an earlier effective date.

Customs corrigendum correcting a tariff code and adding a prior notification to the annexure, updating entries accordingly.
Corrigendum amends Notification No. 11/2021-Customs by correcting a published tariff numeral at the specified Gazette location and by adding a new serial entry to the notification's annexure referencing an earlier Customs notification, with administrative file reference and signatory recorded.

Customs tariff correction adds a new tariff entry and updates proviso cross references affecting exemption scope.
Correction substitutes the original S. No. 377A with two entries, 377A and 377AA, listing specified tariff headings and associated goods descriptions (377A excluding SIM socket/other mechanical metal items for cellular mobile phones; 377AA covering listed headings as "All goods"). The corrigendum also amends paragraph II by omitting specified clauses as before and revises the second proviso to alter the cross reference from "and 377A" to "377A and 377AA", ensuring the proviso applies to both entries.

Late fee waiver for delayed GSTR-3B filings extended, excess fees waived and full waiver where central tax payable is nil.
The notification substitutes a Table fixing extended filing dates for FORM GSTR-3B by turnover class and tax period, and inserts provisos waiving the total amount of late fee under section 47 in excess of a nominal floor, with full waiver where the total central tax payable in the return is nil; parallel waiver provisions apply to specified later months and to historical tax periods if returns are filed within a designated mid-year window, and certain provisos are deemed retrospective to stated June dates.

Late fee waiver for delayed GSTR filings where outward supply details are furnished by prescribed extended deadlines.
Waives the late fee for registered persons who fail to furnish outward supply details in FORM GSTR-1 for specified monthly and quarterly periods, provided they submit those details by the extended dates set out in the Table; the amendment to the earlier notification is made under the Telangana GST Act and is effective retrospectively from 24 June 2020.

Reduced interest relief for delayed GST returns provides phased nil-interest windows followed by standard interest for specified tax periods.
Relaxation prescribes reduced or nil interest for delayed GSTR-3B filings for tax periods February 2020 to July 2020, differentiating two classes of registered persons by aggregate turnover. Each class is allotted specified nil-interest intervals for particular tax months, after which a stated interest rate applies; the relief applies only to persons required to furnish FORM GSTR-3B who failed to file and pay for the listed months. The notification is made operative from the stated retrospective commencement date.

Agriculture Infrastructure and Development Cess inclusion: exemptions revised to treat AIDC as part of the duty base for specified customs notifications.
The notification amends four customs miscellaneous exemption notifications to include Agriculture Infrastructure and Development Cess (AIDC) within their exemption scope, substituting Explanation text to define the duty base as the sum of the standard rate of duty under the First Schedule to the Customs Tariff Act and the AIDC leviable under the Finance Bill, 2021, and inserting corresponding preamble language where applicable.

Tariff value fixation for edible oils, metals and agricultural commodities updated, replacing prior tables under Customs Act powers.
Under section 14(2) of the Customs Act the CBIC substitutes Tables 1-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars per metric tonne (and per unit for gold and silver) for specified imported goods, including edible oils, brass scrap, poppy seeds, areca nut, and defined forms of gold and silver; several entries are stated as "no change."

Networth and governance reforms: continuous AMC networth maintenance and quarterly trustee review, with tightened timelines for refunds and unit issuance.
Amendments update definitions (including sponsor, exchange traded fund, equity related instruments, networth, relative), require AMCs to maintain specified networth continuously with trustees conducting quarterly reviews, exclude loans to sponsors/associates when computing AMC networth, shorten refund and unit-issuance timelines (refunds within five working days; units/demat timelines), require dematerialisation within two working days, set open-ended repurchase price floor at 95% of NAV, mandate segregation and ring-fencing of scheme assets and liabilities, and insert or omit multiple provisos and schedule clauses to align terminology and operational requirements.

Quarterly return option for eligible small taxpayers allows continued quarterly filing with monthly tax payment and limited revision window.
Notification permits registered persons below a specified aggregate turnover threshold who opted under rule 61A(1) to furnish quarterly returns from January 2021, subject to the condition that the return for the preceding month was furnished when exercising the option and that the option, once exercised, remains effective unless revised. Eligibility ceases if aggregate turnover crosses the threshold during a quarter, effective from the following quarter's first month. Deemed options for October 2020 filers were set out and an electronic window on the common portal allowed changing the default option within a prescribed period.