GSTR-1 filing deadline extension sets separate monthly and quarterly outward-supply reporting due dates under the GST return framework.
The time limit for furnishing details of outward supplies in FORM GSTR-1 is extended to the eleventh day of the month succeeding each tax period for monthly filers. Registered persons required to furnish quarterly returns may furnish FORM GSTR-1 up to the thirteenth day of the month succeeding the relevant tax period. The revised timelines operate from 1 January 2021 and supersede earlier specified notifications without affecting prior actions or omissions.

Invoice Furnishing Facility enables monthly supplier data to feed an auto-drafted ITC statement guiding input tax credit in returns.
Rules require suppliers to furnish outward supply details in FORM GSTR-1 or via an Invoice Furnishing Facility (IFF) for the first two months of a quarter; supplier filings and import data are auto-populated into Part A-D of FORM GSTR-2A and into a monthly auto-drafted FORM GSTR-2B. FORM GSTR-2B is a static monthly ITC statement aggregating supplier GSTR-1, GSTR-5, GSTR-6 and ICEGATE data, indicating credit that may be availed or must be reversed and guiding taxpayers to reconcile and claim ITC in FORM GSTR-3B.

Commencement of Section 7: amendment provisions brought into force and deemed effective from the appointed earlier date.
The government appoints an earlier date as the date on which the amendment provision shall come into force and declares the notification to be deemed effective from that appointed date, exercising powers conferred by the enabling clause of the amendment ordinance and formalising commencement by official notification.

Extension of GST notification deadline: the notification's compliance deadline is moved later and deemed effective retrospectively.
The amendment replaces the previously specified deadline in Notification No. 41/2020 with a later deadline, made under the Commissioner's power read with the relevant GST rules, and declares the substitution to be effective retrospectively from an earlier specified date, thereby altering the operative compliance timeline of the principal state GST notification.

Return filing extension for small taxpayers in specified states requires electronic submission of GSTR-3B by stipulated portal deadline.
Extension of the electronic filing deadline is provided for taxpayers below an aggregate turnover threshold in specified States and Union Territories, permitting submission of the return in FORM GSTR-3B through the common portal on an extended date; the amendment is made under the Delhi GST Act and Rules and is deemed to be effective retrospectively from an earlier date.

Tariff value fixation for specified imports updates unit based import valuation and applicability for customs administration.
The Board amends the principal customs notification by substituting Tables 1-3 to fix unit based tariff values for specified imports: edible oils (including various palm oil and crude soybean oil types), brass scrap, poppy seeds, areca nuts, and specified forms of gold and silver, with entries distinguishing forms, applicability and explanatory scope for valuation and customs administration.

GST registration verification and credit restrictions tightened through biometric checks, suspension controls, and electronic credit ledger limits.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to introduce biometric Aadhaar-based registration verification, revised processing timelines, and physical verification in specified cases. The amendment expands grounds relevant to cancellation, adds a suspension mechanism for registration where discrepancies or anomalies appear in returns or supply data, bars refunds during suspension, and aligns the cancellation procedure with that mechanism. It also tightens filing controls, introduces a limitation on use of electronic credit ledger under rule 86B, extends the e-way bill distance limit, and inserts Form GST REG-31 for suspension and cancellation notices.

Dynamic QR code requirement mandates B2C invoices from high turnover registered persons include dynamic QR codes; digital display cross reference suffices.
Notification prescribes that a B2C invoice issued by a registered person with turnover above the large taxpayer threshold to an unregistered person shall have a Dynamic Quick Response (QR) code; where the Dynamic QR code is made available through a digital display and the invoice contains a cross reference to the payment using that code, the invoice shall be deemed to have a QR code. The notification supersedes an earlier notification and takes effect from the stated commencement date.

Return compliance: taxpayers filing GSTR-3B exempted from furnishing GSTR-1 or CMP 08 for the 2019-20 financial year.
Taxpayers who furnished returns in FORM GSTR-3B for tax periods in the 2019-20 financial year, instead of furnishing statements of self-assessed tax in FORM GST CMP-08, are not required to furnish either the outward supplies statement in FORM GSTR-1 or the CMP-08 statement for all tax periods of that financial year; the amendment takes effect retrospectively from 21 March 2020.

De-notification of SEZ land reduces SEZ area after statutory approvals and satisfies SEZ Act procedural requirements.
Central Government de-notifies 00.4788 hectares within the Perungalathur IT SEZ at the instance of the applicant, consequent upon State Government approval and the Development Commissioner's recommendation, and having satisfied statutory prerequisites under the SEZ legislative and rule framework; the de-notified parcels are identified by specific survey numbers and their individual areas, producing a resultant SEZ area of 10.1368 hectares.

Invoice preparation requirement: registered persons above specified turnover must prepare prescribed invoices and documents for supplies to registered persons.
The notification classifies registered persons (excluding those in specified sub rules of rule 54) with an aggregate turnover exceeding one hundred crore rupees as required to prepare invoice and other prescribed documents for supplies of goods or services to a registered person under sub rule (4) of rule 48 of the Punjab GST Rules, 2017, and supersedes the earlier notification, with effect deemed from 1 October 2020.

GST registration obligations for corporate debtors require new registration and special input tax credit rules during insolvency proceedings.
IRP/RP managing corporate debtors are to be treated as a distinct person and must obtain new GST registration in each jurisdiction within thirty days of appointment; they must file a first return for the interim period, may claim input tax credit on invoices received since appointment but bearing the erstwhile GSTIN subject to Chapter V except specified provisos, suppliers may claim credit for the interim period similarly, and cash ledger deposits made by the IRP/RP in the existing registration during the interim are available for refund to the erstwhile registration.

Aadhaar authentication service authorised under PMLA following compliance with privacy and security standards enabling regulated UIDAI verification.
The Central Government, satisfied that a reporting entity complies with Aadhaar Act privacy and security standards and after consultation with UIDAI and the Reserve Bank, notifies that entity to undertake Aadhaar authentication services under section 11A of the Prevention of Money laundering Act, integrating UIDAI authentication into AML reporting entity functions.

Annual return filing extended under APGST Act - additional time granted for electronic submission via common portal.
Extension of the time limit for furnishing the annual return under the Andhra Pradesh GST framework for the financial year 2019-20 is granted, permitting electronic filing through the common portal until 28.02.2021. The extension is exercised under the Act read with the rules and issued by the Chief Commissioner on the Council's recommendation, citing a Central Government notification as reference.

Import policy amendment for coal: CIMS governance begins in April with online registration available from mid February.
The amendment incorporates a new Policy Condition into Chapter 27 of the ITC (HS), 2017, Schedule I and modifies paragraph 3 of Notification No.49/2015-2020; it prescribes that bills of entry filed on or after commencement of the Customs Integrated Management System will be governed by CIMS and that an online registration facility for CIMS will be made available prior to its commencement.

Producer and exporter name amendment: substitution of Hanwha Chemical Corporation with Hanwha Solutions Corporation in ADD notification.
Amendment substitutes the name "Hanwha Chemical Corporation" with "Hanwha Solutions Corporation" in the Table of Notification No. 27/2016-Customs (ADD) for both producer and exporter entries, implementing the designated authority's recommendation following a mid term review and updating the Gazette notification under statutory powers.

Anti-dumping duty producer name amendment: Hanwha Chemical Corporation replaced by Hanwha Solutions Corporation in notification
Exercising powers under the Customs Tariff Act and the anti-dumping rules, the Central Government amends the principal anti-dumping notification to substitute the listed producer name in the Table: the previously recorded producer name is replaced by the new corporate name in the specified column of the notification, thereby updating the formal designation of the producer in the anti-dumping measure.

Bilateral safeguard confirmation increases customs duty on polybutadiene rubber imports from Korea with exclusions and time limits.
The Central Government confirms the provisional bilateral safeguard measure on imports of Polybutadiene Rubber originating in Korea under the India-Korea CEPA, and amends the principal Customs notification to insert serial number 342C for tariff item 400220 (Polybutadiene Rubber excluding titanium and lithium grades) with a specified customs duty rate. The amendment revises the proviso to provide time-limited application windows for affected table entries, implementing the Authority's final findings that increased imports caused and threatened serious injury and that a causal link exists to CEPA duty reductions.

Extension of time for annual GST return filing under Section 44; electronic filing deadline extended for 2019-20 returns.
Extension of the time limit for furnishing the annual return under Section 44 of the Goa Goods and Services Tax Act, 2017 read with Rule 80 of the Goa GST Rules, 2017, to permit electronic filing through the common portal for the financial year 2019-20, issued by the Commissioner on the recommendation of the Council.

Extension of ITC-04 filing deadline: returns for July-September 2020 extended to 30 November, effective from 25 October.
Extension of the time limit for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the period July-September 2020 is granted until 30 November 2020 under section 168 and sub-rule (3) of rule 45; the notification is effective retrospectively from 25 October 2020.