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in or exported from China PR shall remain in force up to and inclusive of 28th February, 2021, unless revoked, superseded or amended earlier, following a statutory review request and exercise of powers under the Customs Tariff Act and applicable customs rules.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.

Advance Rulings procedure clarified: new CAAR regulations set jurisdiction, application, hearing and appeal framework requirements.
The regulations prescribe the procedural regime for customs advance rulings: CAAR jurisdiction (Delhi/Mumbai) and application requirements (Form CAAR-1, fee, signatures, quadruplicate filing), Secretary's administrative duties (receipt, scrutiny, record custody, notices, certified copies), and the Authority's powers (hearings, civil court powers, expert enquiries, reopening and correction of rulings). They set timelines for scrutiny and comments from Principal Commissioner/Commissioner, hearing conduct including ex parte disposal and restoration, amendment and rectification procedures, voidance for fraud, publication of rulings, and appeal mechanisms via CAAR-2 and CAAR-3.

Appellate authority delegation under Assam GST defines jurisdictional appellate forums for orders passed by tax officers.
Delegation of appellate powers under the Assam Goods and Services Tax framework authorises specified officers to function as Appellate Authorities for appeals under section 107 in respect of orders or decisions passed by designated adjudicating authorities within defined territorial jurisdictions. The arrangement assigns particular Joint Commissioners of State tax (Appeals) at Guwahati, Nagaon, Jorhat, Tinsukia and Silchar to hear appeals from Deputy Commissioners and Assistant Commissioners operating under the corresponding zones, while appeals from officers under the control of the Principal Commissioner at the Apex Office are also placed before the Joint Commissioner of State tax (Appeals), Guwahati. The order supersedes the earlier delegation order and is stated to operate from 18 December 2020.

Territorial jurisdiction assignment: Business Intelligence Cell members authorized to exercise statewide GST powers under Assam law.
The Principal Commissioner assigns Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Superintendents allotted to the Business Intelligence Cell the authority to exercise specified GST powers across the State of Assam, with headquarters at Guwahati. The notification supersedes a prior office order and takes effect from the re designation date stated in the government notification, formalising the delegation of territorial jurisdiction and administrative reach for BI Cell members under the Assam Goods and Services Tax Act.

GSTR filing restriction: failure to file requisite GSTR-3B blocks submission of outward-supply details in GSTR-1 and IFF.
A new sub-rule to rule 59 prohibits furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where the registered person has not furnished the requisite FORM GSTR-3B return for the relevant preceding period. The restriction applies to regular monthly filers (for the two preceding months), to quarterly filers under the proviso to section 39(1) for the preceding tax period, and to persons subject to the electronic credit ledger usage cap under rule 86B for the preceding tax period.

Furnishing of outward supplies blocked where GSTR-3B not filed; restrictions apply to quarterly filers and credit-restricted taxpayers.
The amendment bars furnishing of outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where FORM GSTR-3B is not filed: generally for failure to file GSTR-3B for the preceding two months; for quarterly filers where the preceding tax period's GSTR-3B is unfiled; and for taxpayers subject to electronic credit ledger usage restrictions where the preceding tax period's GSTR-3B is unfiled.

Restriction on GSTR-1 filing: access denied unless prior GSTR-3B returns have been filed for the applicable preceding period.
A new sub rule prohibits a registered person from furnishing outward supply details in FORM GSTR-1 or via the invoice furnishing facility unless the return in FORM GSTR-3B has been filed for the preceding two months or the applicable preceding tax period for quarterly filers; the same prohibition applies to persons subject to restrictions on use of electronic credit ledger, thereby conditioning reporting of outward supplies on prior GSTR-3B compliance.

Outward-supply reporting is blocked when required GSTR-3B returns remain unfurnished, including for quarterly filers and restricted credit users.
Furnishing of outward-supply details in FORM GSTR-1 is conditional on timely filing of FORM GSTR-3B. Registered persons with returns outstanding for the preceding two months cannot furnish GSTR-1. Quarterly return filers and persons subject to electronic credit ledger utilisation restrictions cannot furnish GSTR-1 or use the invoice furnishing facility if GSTR-3B for the preceding tax period has not been furnished.

Return-filing restriction prevents furnishing outward supply details in GSTR-1 or IFF where GSTR-3B returns remain outstanding.
The amendment conditions furnishing of outward supply details in FORM GSTR-1 and the invoice furnishing facility on prior filing of FORM GSTR-3B: monthly filers who have not filed GSTR-3B for the preceding two months, quarterly filers subject to the proviso who have not filed for the preceding tax period, and persons subject to electronic credit ledger limitations who have not filed for the preceding tax period shall not be permitted to furnish outward-supply details.