GST registration verification and credit ledger controls tighten through biometric checks, anomaly-based suspension, return-filing blocks and restricted credit utilisation.
Registration applications require biometric Aadhaar authentication and photograph, or biometric and notified KYC verification where Aadhaar authentication is not chosen, with original-document verification at notified Facilitation Centres. Registration timelines are revised, with physical verification applying in specified cases. Cancellation grounds now include wrongful input tax credit, mismatched outward supplies and breach of electronic credit ledger restrictions. Significant return anomalies may cause suspension, during which refunds are barred. Input tax credit tolerance is reduced, return-filing blocks are introduced, and electronic credit ledger use is restricted subject to stated exceptions.

Customs notification amendment designates additional airports for loading and unloading of defence personnel baggage and Ministry of Defence goods.
The notification inserts Ambala, Pathankot and Hindon airports into the schedule of Notification No. 61/94-Customs (N.T.) to authorize loading and unloading limited to baggage of defence personnel and imported or export goods related to the Ministry of Defence, with each airport entry specifying unloading of defence personnel baggage and imported Ministry of Defence consignments, and loading of defence personnel baggage and export goods connected to the Ministry of Defence.

Common Adjudicating Authority appointment under Customs Act to exercise adjudicatory powers for a specified show cause notice.
Under sections 4(1) and 5(1) of the Customs Act, the Board appoints the officer listed in column (4) to exercise the powers and discharge duties of the adjudicating authorities listed in column (3) for the purpose of adjudicating the specified show cause notice issued to M/s. Olam Agro India Private Limited; a corrigendum corrects earlier appointing entries.

Common Adjudicating Authority appointed to adjudicate a show cause notice against Momentive Performance Materials under the Customs Act.
Common Adjudicating Authority appointed under the powers of section 4(1) and section 5(1) of the Customs Act, 1962 to consolidate adjudication of a specified show cause notice issued to M/s Momentive Performance Materials (India) Pvt Limited; the notification identifies the SCN reference and designates the Additional Commissioner/Joint Commissioner of Customs at Jawaharlal Nehru Customs House, Nhava Sheva to exercise the powers and duties of the originally named adjudicating officers for that notice.

Common Adjudicating Authority designated to exercise powers of multiple customs officers for adjudication of specified show cause notices.
A Common Adjudicating Authority is appointed under powers of the Customs Act to exercise the powers and discharge duties of multiple named customs adjudicating officers for adjudication of the show cause notice dated 23.12.2020 issued to Magneti Marelli Motherson Auto System Private Limited, consolidating adjudication across multiple jurisdictions under a single designated officer.

Common Adjudicating Authority appointment consolidates adjudication powers for a specified customs show cause notice to a designated officer.
Appointment of a Common Adjudicating Authority under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, designating a named officer to exercise the powers and duties of multiple named adjudicating authorities for adjudication of a specified show cause notice issued to the named noticee.

Common Adjudicating Authority appointment centralises adjudication of specified show cause notices against a named importer.
The Central Board of Indirect Taxes and Customs, exercising statutory powers under the Customs Act, appointed the officer named in column (4) as the Common Adjudicating Authority to exercise the powers and duties of the adjudicating authorities listed in column (3) for the show cause notices specified in column (2) relating to M/s Premier Fine Linens Pvt Limited, thereby administratively consolidating adjudication of those notices.

Exchange Rate Determination sets foreign currency conversion rates for customs valuation, governing conversion for imports and exports.
Determines official foreign currency conversion rates for customs valuation, specifying separate rupee equivalents for imported and exported goods as set out in two annexed schedules: Schedule I (per unit) and Schedule II (per 100 units). The Notification supersedes the prior notification and applies the listed rates for conversion between the specified foreign currencies and Indian rupees for customs purposes from the stated effective date.

Proper officer designation assigns functions under GST provisions to the Bureau of Investigation for specified enforcement rules.
The Principal Commissioner assigns the functions of proper officer to the Director, Bureau of Investigation (Economic Offences), Assam under Section 35, Section 67 and Rules 138B, 138C, 139, 140 and 141 of the Assam GST Act and Rules, subject to the conditions and restrictions in those provisions; the order supersedes the earlier office order and is deemed effective from the re-designation date in the government notification.

Customs exemption list updated; two prior customs notifications added to the Annexure, modifying exemption coverage under the principal notification.
The Central Government amends Notification No. 11/2021-Customs by inserting in its ANNEXURE, after serial number 9, Notification No. 56/2000-Customs (G.S.R. 399(E), dated 5th May, 2000) and Notification No. 57/2000-Customs (G.S.R. 413(E), dated 8th May, 2000), effected under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962 read with clause 115 of the Finance Bill, 2021 and published in the Gazette.

Customs document fee framework introduces a charge for resolving Shipping Bill and GST return mismatches electronically.
The Levy of Fees (Customs Documents) Amendment Regulations, 2021 insert a new entry in the fee table under regulation 3 of the Levy of Fees (Customs Documents) Regulations, 1970. A fee of Rs. 1,000 is prescribed for handling mismatches between Shipping Bills and GST returns through the Customs Automated System. The amendments take effect from publication in the Official Gazette.

Customs tariff amendment lowers specified exemption rates under the principal notification, altering entries in the tariff table.
The Central Government amends Notification No. 57/2000 Customs by substituting entries in column (4) of the Table: specified higher percentage entries are replaced with lower percentage entries, thereby altering the applicable exemption rates under the principal notification.

E-assessment procedure updated to prescribe automated allocation, notice-response steps, review mechanisms and finalisation, including penalty proceedings and electronic record transfer.
Amendments prescribe the NeAC-led e-assessment procedure: NeAC issues notice, assessee has fifteen days to respond, and cases are auto-assigned to Regional assessment units. Assessment units may request information, verification, or technical assistance; NeAC issues requisitions and transmits unit reports. Assessment units prepare draft assessment orders including penalty details; NeAC reviews drafts under a risk strategy and may finalise, issue show-cause notices, or refer drafts to review units. Revised drafts, assessee responses, review unit suggestions, objection to the Dispute Resolution Panel, and finalisation procedures are regulated, and NeAC must transfer electronic records post-assessment.

Faceless assessment procedure centralises notice, automated allocation, show cause and review steps with Dispute Resolution Panel involvement.
Amendments refine definitions and procedural mechanisms in the Faceless Assessment Scheme, substituting "registered e-mail account", adding definitions for Dispute Resolution Panel and eligible assessee, and permitting video conferencing. The National e-Assessment Centre serves notices under section 143(2), assigns cases by automated allocation to regional assessment units, coordinates requests for information, verification and technical assistance, and manages draft, review and finalisation stages including show-cause notices, review unit concurrence or variation, Dispute Resolution Panel directions under section 144C, and transfer of electronic records to the Assessing Officer.

Commencement of GST amendment sections appointed; specific sections of the Delhi Act brought into force by executive notification.
The Lt. Governor, exercising powers under subsection (2) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2020, appoints 31st March, 2020 as the commencement date for section 12 and 18th May, 2020 as the commencement date for section 11 by Notification No. 43/2020 State Tax dated 16th February, 2021.

Electronic verification of returns now permits companies to use EVC and allows Nil returns via SMS OTP verification.
The Fifth Amendment permits companies to furnish FORM GSTR-3B returns for a specified period using an electronic verification code (EVC). It also introduces Rule 67A allowing a registered person to furnish a Nil FORM GSTR-3B by short messaging service using the registered mobile number, verified by a mobile number based One Time Password, and defines a Nil return as having nil or no entries in all tables of FORM GSTR-3B.

Regulation amendment: manner of recovery of monetary penalty updated to change sub-head classification in account head references.
The amendment substitutes the sub head designation with Sub-Head-00 in account head 1475.00.105.05 across Regulation 3(3) and the appended Form I and Form II of the Competition Commission of India (Manner of Recovery of Monetary Penalty) Regulations, 2011, to standardise the accounting references; the change takes effect on publication in the Official Gazette.

Waiver of penalty for GST notification noncompliance grants conditional relief, subject to compliance from April onward.
The government invokes statutory authority to waive the amount of penalty

E-invoicing requirement expanded to a lower turnover threshold, broadening applicability and mandating compliance from January.
The Government amended the Andhra Pradesh GST notification under sub-rule (4) of Rule 48 to substitute the threshold of Five Hundred Crore Rupees with One Hundred Crore Rupees for mandatory e-invoicing, thereby expanding the class of taxpayers required to issue e-invoices; the amendment is effective from 1st January 2021.

GST penalty waiver for non-compliance with notification conditions, subject to later compliance under the state tax law.
Penalty payable by a registered person for non-compliance with the provisions of the notification issued in G.O.Ms.No.142 is waived for the period from 01-12-2020 to 31-03-2021. The waiver is issued under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and applies to penalty under section 125, subject to compliance with the notification from 01-04-2021 onward.