Aadhaar authentication requirement prompts enhanced GST registration verification and enables suspension on returns discrepancies.
Amendments require biometric-based Aadhaar authentication or alternative biometric/KYC verification at facilitation centres for registration completeness; extend registration timelines and permit physical verification. Rules introduce returns-matching comparisons triggering suspension of registration via FORM GST REG-31 where significant discrepancies exist, bar refunds during suspension and allow revocation by the proper officer. New rule 86B restricts use of electronic credit ledger to discharge most output tax for large monthly taxable supplies, subject to specified exceptions and discretionary removal by the Chief Commissioner.

GST rules: quarterly return option, IFF for interim invoices, GSTR-2B auto ITC and revised GSTR-3B filing/deposit rules.
Registered persons (except specified classes) must furnish outward supplies electronically in FORM GSTR-1 or, for quarterly filers, use the Invoice Furnishing Facility (IFF) for the first two months of a quarter up to fifty lakh rupees per month; IFF entries are excluded from the quarterly GSTR-1. Supplier-filed outward details will be auto-populated to recipients in PART A of FORM GSTR-2A and a monthly auto-drafted FORM GSTR-2B. Most taxpayers must file FORM GSTR-3B electronically; eligible persons may opt for quarterly returns under conditions, while taxpayers exceeding five crore turnover must file monthly and quarterly filers must deposit tax for the first two months via FORM GST PMT-06.

Assessment and re-assessment time limit extension under Uttar Pradesh VAT law for pending proceedings due in March 2021.
Extension of the time limit for completion of assessment and re-assessment proceedings under the Uttar Pradesh Value Added Tax Act, 2008 for assessment year 2020-21. The State Government noted extraordinary circumstances and difficulty in completing all categories of proceedings under section 29 whose last date for disposal was due to expire on 31 March 2021. The Governor extended the time limit up to 30 June 2021 for those proceedings.

Determination of taxable proportion for payments to non-residents: certificate allows withholding based on assessed chargeability and DTAA.
Rule 29BA requires the payer to file Form 15E electronically to obtain a certificate under section 195(2) or 195(7) for determining the appropriate proportion of non-salary payments chargeable in the hands of a non-resident. The Assessing Officer must examine chargeability under the Income-tax Act and any applicable DTAA, consider specified financial particulars of the recipient, and may issue a person and period specific certificate determining the taxable proportion for deduction under section 195(1). Procedures, security and document standards for electronic filing and certificate issuance are to be prescribed by the tax systems authority.

Income-tax notification amendment updates North East Region headquarters designation and appellate authority, effective retrospectively to implement administrative order.
This amendment substitutes the Schedule entry for serial number 10 to designate the Principal Chief Commissioner of Income-tax, North East Region, headquartered at Guwahati, and identifies the Commissioner of Income-tax (Appeal) (Central), North East Region, Guwahati, as the relevant income-tax authority; the change is given retrospective effect to implement an administrative office order reallocating an existing post and is certified as not adversely affecting any person's interest.

Updation of claim requirement: creditors must update claims after satisfaction; professionals must file periodic CIRP delay reports.
Creditors must update their claims when satisfied, in whole or part, after the insolvency commencement date; resolution professionals must file Form CIRP 7 within specified short deadlines and then every thirty days while listed CIRP activities remain incomplete, with only one Form CIRP 7 filed at any time. The Schedule substitutes Form C to require detailed particulars for financial creditors, documentary evidence, an undertaking to update claims, and declarations on related-party status and committee eligibility.

Continuity of authorities under repealed GST laws affirmed, preserving existing powers until appointments are modified.
The notification specifies that competent authorities, prescribed authorities, officers, Appellate Authorities and Revision Authorities appointed under Acts repealed by the Karnataka Goods and Services Tax Act, 2017 are deemed to have continued to exercise the same powers and discharge the same functions until their appointments are modified, altered or superseded under the 2017 Act; issued under clause (b) of sub section (2) of Section 174 read with Section 24 of the Karnataka General Clauses Act and effective from 1st July 2017.

Tariff value fixation for specified imported commodities establishes customs valuation benchmarks and scope clarifications.
The Central Board of Indirect Taxes & Customs amended the principal customs tariff-value notification by substituting revised TABLE-1, TABLE-2 and TABLE-3, fixing tariff values in US dollars for specified edible oils, brass scrap, areca nut, and defined categories of gold and silver, and incorporating explanatory scope limitations for certain entries.

E-invoicing threshold reduced, expanding applicability to a wider class of registered taxpayers effective from the next fiscal implementation date.
Substitutes the earlier higher aggregate turnover threshold with a reduced turnover threshold for mandatory e-invoicing, expanding applicability to additional taxpayers whose aggregate turnover exceeds the newly specified limit, with effect from the 1st day of April, 2021, by amending the prior Finance Department notification under the Maharashtra GST rules.

Non-applicability of Section 25(6B)/(6C): specified non citizens, government departments, local authorities and PSUs excluded from these provisions.
The Government, exercising power under subsection (6D) of section 25, notifies that subsections (6B) and (6C) of section 25 shall not apply to specified categories: 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, superseding an earlier notification to that extent.

Non-application of certain Bihar GST registration provisions excludes foreign persons, government bodies, local authorities, statutory bodies, and PSUs.
The Governor, under powers in the Bihar GST Act, superseded an earlier notification to provide that the provisions corresponding to certain registration-related subsections 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 under the specified registration provision-while preserving actions completed before the supersession.

Annual Report obligations require comprehensive governance and market disclosures, covering primary, secondary, fund management and enforcement domains.
The rules impose a statutory obligation on the Board to submit an annual report to the Central Government within ninety days after the end of each financial year, in the detailed Annexure form. The Annexure prescribes comprehensive sections covering market review and outlook; primary and secondary market developments across instruments and derivatives; market infrastructure and intermediaries; fund management activities; investor protection and grievance redressal; technology and cyber security; regulatory action, enforcement and litigation; international engagements; NISM activities; and organizational and financial disclosures.

Extension of annual return filing deadline for GST granted, requiring electronic submission through the common portal.
The Commissioner, exercising powers under the Tripura State Goods and Services Tax Act and rules and on the recommendations of the Council, extends the time limit for furnishing the annual return for the financial year 2019-20; the return is to be furnished electronically through the common portal as specified in the notification.

GST registration threshold reduced for state tax, lowering turnover requirement and altering applicability of compliance obligations.
An amendment reduces the turnover threshold determining applicability of state GST provisions by substituting the higher amount specified in the earlier notification with a lower amount, effective from the first day of April, 2021, thereby altering the scope of taxpayers captured under the state GST notification.

Registration applicability exclusions under section 25: non-citizens, government departments, local authorities and PSUs exempted from specified provisions.
The notification, exercising powers under the Goa GST Act, states that sub sections (6B) and (6C) of the registration provision shall not apply to persons who are not citizens of India, government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the Act's special registration provision, without affecting actions or omissions made before the supersession.

Statement of financial transactions mandated for pre-filling returns, covering capital gains, dividend and interest reporting.
The amendment to rule 114E adds sub-rule (5A) requiring furnishing of a statement of financial transaction for pre-filling returns, reporting capital gains on listed securities or mutual fund units, dividend income, and interest income in such form, frequency and manner as specified by the Principal Director General/Director General of Income Tax (Systems) with Board approval; it lists classes of reporting persons for each transaction and supplies related definitions.

Extension of compliance deadline under Goa GST Act substitutes an earlier deadline with a later date by Commissioner notification.
The Commissioner, exercising delegated powers under the Goa Goods and Services Tax framework and procedural rules, amends Notification No. CCT/26-2/2020-21/68/2319 by substituting the previously specified deadline with a later date, as published in the Official Gazette.

Export deadline extension for Red Sanders wood allows state to finalise allocations and complete export process under export policy.
The notification grants the Government of Andhra Pradesh time to finalise modalities, including allocation of quantities to authorised entities for export of Red Sanders wood, and to complete the entire export process by 31st December, 2021; all other provisions of the earlier notifications remain unchanged, thereby preserving existing compliance requirements while extending the timeline.

Perquisite valuation and reporting: revised Form 12BA, Form 16 Part B and Annexure II strengthen employer disclosure obligations.
The notification substitutes Form No.12BA and revises Part B of Form No.16 and Annexure II of Form No.24Q to require employers to itemize and value perquisites and profits in lieu of salary, report amounts recovered, compute perquisites chargeable to tax, declare director/substantial interest status, and provide employer certification that entries are true. The revised formats align gross salary components, exemptions under section 10, deductions under section 16, Chapter VI-A deductions, taxable income and tax liability reporting, and require disclosure of tax deducted and tax paid on behalf of the employee.

Addition of Central Income-tax Commissioner post: new Guwahati position effective retrospectively to implement staff diversion.
Amendment inserts Principal Commissioner / Commissioner of Income-tax (Central), Guwahati as entry (xv) in Schedule I against serial number 9, renumbers subsequent column (4) entries accordingly, and declares the notification to be retrospective with effect from 3rd January, 2020 to give effect to an Office Order for diversion of an existing post.