Extension of deadline under Sikkim GST notification: substitution of the earlier date with a later date by the Commissioner.
The Commissioner, on the Council's recommendation and under the Sikkim Goods and Services Tax Act and Rules, substitutes the previously specified date in Notification No. 95/2020 - State Tax with a later date, thereby adjusting the operative timeline of that notification without altering substantive tax provisions.

Extension of annual GST return filing deadline under section 44: notification substitutes the earlier deadline, extending filing time.
Extension of the statutory time limit for furnishing the annual return under section 44 of the Central Goods and Services Tax Act, 2017 is effected by substituting the earlier deadline in Notification No. 95/2020 - Central Tax with a later date; the Commissioner, acting on the Council's recommendations and read with rule 80, amends the principal notification to extend the filing period for the annual return for the specified financial year.

Time limit extensions for tax and benami proceedings extended to end of June and end of September dates.
The notification partially modifies prior relief under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 by specifying fixed end dates for extended time limits: for penalty proceedings under Chapter XXI of the Income tax Act the period ends at the end of June with the completion date extended to the following day in June; for assessment and reassessment time limits expiring at the end of March some are extended to the end of April and others to the end of September; for Benami Act notices and orders the period ends at the end of June with extensions to the end of September.

HSN code reporting required: eight-digit HSN must be shown on tax invoices for specified chemical supplies.
The amendment inserts a proviso requiring registered persons to mention eight digits of the HSN code on tax invoices for supplies of the specific chemical substances listed in the appended table. The table pairs chemical names (including certain CAS references) with prescribed HSN codes or marks some entries "as applicable," thereby tying invoice classification obligations to those listed items. The notification is stated to have effect from the first day of December, 2020.

Penalty waiver for GST notification noncompliance, conditional on subsequent compliance and given retrospective effect.
The Governor, under state GST authority, waives penalties payable for noncompliance with the Finance (Taxation) Department notification of 22 May 2020 for registered persons for noncompliance occurring between 1 December 2020 and 31 March 2021, conditional upon the person complying with the notification from 1 April 2021; the notification is deemed issued on 29 November 2020.

Exclusion of section 25(6B)/(6C) applicability to non citizens, government departments, local authorities, statutory bodies and PSUs.
Notification under the Odisha GST Act exercises sub-section (6D) of section 25 to state that sub-section (6B) or sub-section (6C) of section 25 shall not apply to specified classes: non citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the Act; the notification supersedes an earlier March 2020 notification except as to prior actions.

Commencement of amendments: certain subsections of the West Bengal GST Amendment Act deemed effective on specified earlier dates.
Notification declares Section 1 of the West Bengal GST (Amendment) Act, 2021 in force immediately, appoints 30 June 2020 as the deemed commencement date for sub-section (1) and sub-section (12) of section 2, and appoints 1 January 2021 as the deemed commencement date for sub-sections (2) to (9) of section 2; those subsections amend sections 2, 10, 16, 29, 30, 31, 51, 122, 132 and 172 of the West Bengal GST Act, 2017.

Tariff value fixation: new import values set for edible oils, brass scrap, areca nut, gold and silver under customs notification.
The Central Board of Indirect Taxes and Customs, exercising powers under the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to prescribe tariff values for specified imports. The substituted tables establish unit tariff values for edible oils (various palm and soybean oils), brass scrap (all grades), areca nut, and specified categories of gold and silver, thereby providing the tariff valuation basis for customs import assessment.

Extension of time limits under Direct Tax Vivad se Vishwas Act revises filing and compliance deadlines for affected provisions.
The Central Government, under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, amends Notification No. 85/2020 to extend specified deadlines by substituting the dates in clause (a) from the end of February to the end of March, in clause (b) from the end of March to the end of April, and in clause (c) from the first of April to the first of May, thereby deferring the operative cut-off dates for the processes governed by those clauses.

Exclusion of specified persons from applicability of certain MGST registration provisions clarifies who is not covered.
Notification excludes application of the provisions of sub section (6B) or sub section (6C) of section 25 of the Manipur GST Act to specified classes: non citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the registration provision of section 25; issued under sub section (6D) and superseding an earlier notification without affecting prior acts or omissions.

Non-application of Section 25(6B)/(6C): specified government and non resident entities excluded from those GST registration provisions.
Notification under Section 25(6D) of the Tamil Nadu GST Act declares that sub sections (6B) and (6C) of Section 25 shall not apply to persons who are not Indian citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying under sub section (9) of Section 25; the notification supersedes an earlier April 2020 notification and is deemed effective from 23rd February, 2021.

Intermediary due diligence requires content controls, grievance systems, compliance officers, traceability safeguards, and publisher ethics oversight.
Intermediaries must publish user-facing rules, operate grievance mechanisms, remove or disable access to unlawful information upon qualifying orders, preserve specified records, maintain security practices and assist authorised agencies. Significant social media intermediaries have additional obligations concerning India-based compliance personnel, monthly reporting, complaint tracking, identification of first originators under qualifying orders, transparency for paid content, proportionate automated safeguards and user challenge mechanisms. Publishers must follow the Code of Ethics, maintain a three-tier grievance system, classify online curated content, apply age and access controls, disclose grievance handling and preserve content records.

Anti-dumping duty extension on Melamine from China PR continues, maintaining levy under the Customs Tariff Act pending review.
Extension of anti-dumping duty on imports of Melamine originating in or exported from China PR is effected by substituting a later terminal date in paragraph 3 of the principal notification, the amendment maintaining the existing levy while a review requested by the designated authority under the Customs Tariff Act and the Anti-Dumping Rules is pending.

Anti-dumping duty extension keeps duty on glazed porcelain/vitrified tiles in place pending continuation review under Customs Tariff Act.
The Central Government amended Notification No. 29/2017-Customs (ADD) to insert that the anti-dumping duty imposed by that notification shall remain in force up to and inclusive of 28th June, 2021, unless revoked, superseded or amended earlier, pursuant to powers under section 9A of the Customs Tariff Act and rules 18 and 23, following a continuation review initiated by the designated authority concerning glazed/unglazed porcelain and vitrified tiles originating in or exported from China PR.

Commencement of Section 2: Amendment Act provision brought into force by gubernatorial notification appointing its commencement date.
Under the power conferred by sub section (2) of Section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020, the Governor appointed the ninth day of November, 2020 as the date on which Section 2 of the Amendment Act shall come into force by a notification dated 24th February, 2021.

Commencement of Section 13: Himachal Pradesh GST amendment provision declared effective from 30 December 2019 by gubernatorial notification.
The Governor of Himachal Pradesh, exercising powers under sub section (2) of Section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019, appointed the 30th day of December, 2019 as the date on which the provisions of Section 13 of the Amendment Act shall come into force.

Amendment to Customs notification: substitute cited inquiry reference with a new DRI file reference in serial number three, column three.
The notification amends Notification No.28/2020-Customs (N.T./CAA/DRI) by substituting, at serial number 3 in column 3, the existing descriptive reference to the inquiry and supplementary show cause notices with the departmental file reference F. No. DRI/HQ-CI/50D/CAA-16/2020, thereby replacing the cited documentary citation for that entry.

Non-application of registration provisions excludes specified non citizens and government entities from certain Section 25 obligations.
The Government, under section 25(6D) of the Nagaland GST Act and on the Council's recommendation, notifies that sub sections (6B) and (6C) of section 25 shall not apply to specified classes: non Indian citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and applicants for registration under section 25(9), superseding the prior March 23, 2020 notification except as to earlier acts or omissions.

Extension of notification deadlines under Section 168A: GST notification dates substituted and amendment deemed effective retrospectively.
Amendment substitutes specified June deadline dates in the first paragraph of an earlier GST notification with later August dates pursuant to powers under Section 168A of the State Goods and Services Tax Act, 2017, and declares the amended notification to be deemed in force retrospectively from an earlier date in June 2020.

Commencement of GST Amendment provisions effective as appointed, bringing specified amendment sections into force from the appointed date.
In exercise of the power conferred by sub-section (2) of Section 1 of the Madhya Pradesh Goods and Services Tax Act (Amendment) Act, 2020, the State Government appoints the 1st day of January, 2021 as the date on which the provisions of Sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Amendment Act shall come into force.