Information utilities update standards strengthened through monthly reporting, quarterly disclosure, and expanded debt default Form C requirements
Information utilities must maintain minimum service quality standards, including timelines for registration of users, issuance of records of default, and annual statements, and adopt quality standards and certifications. Users who submit Form C information must update it monthly, with default information updated within seven days of occurrence. Information utilities must also publish quarterly statistics on debt information, and Form C is expanded to cover detailed particulars of debt, security, default, and supporting documents.

Commercial Tax Tribunal appointment approved for District & Sessions Judge posting as Chairman in Uttarakhand.
Appointment of the Chairman, Commercial Tax Tribunal, Uttarakhand, by gubernatorial approval under Section 54(2)(a) and 54(4)(a) of the Uttarakhand (Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007, following the recommendation of the Uttarakhand High Court. Shri Harish Kumar Goyal, District & Sessions Judge, Rudraprayag, was posted as Chairman, Commercial Tax Tribunal, Uttarakhand, Dehradun, with effect from 15.04.2021.

Market infrastructure recognition in IFSCs requires authorised ownership, fit-and-proper governance, resilience, and continuous regulatory compliance.
Recognition of IFSC stock exchanges, clearing corporations and depositories depends on incorporation, ownership, fit-and-proper status, net worth, governance and operational capability. Stock exchanges require orderly trading, surveillance, investor grievance and continuity systems; clearing corporations require netting, novation, risk controls and a Settlement Guarantee Fund; and depositories require secure dematerialisation, daily reconciliation, data protection and investor safeguards. Recognised institutions must ensure fair access, maintain electronic records, appoint a compliance officer, submit returns, and remain subject to inspection, audit, directions and prescribed conditions.

Schedule cross-reference correction aligns Finance Company Regulations with revised eligibility provisions for International Financial Services Centres.
Schedule cross-references in the International Financial Services Centres Authority (Finance Company) Regulations, 2021 are corrected to align the Schedule's enabling citations with regulation 3(5)(i) and regulation 3(5)(ii), replacing references to regulation 3(4)(i) and regulation 3(4)(ii). The corrected bracketed citation retains the reference to regulation 3(1) and applies in both Hindi and English versions.

Consumer Welfare Fund constitution under Uttarakhand GST law takes effect from the GST commencement date.
The State Government constituted the Uttarakhand Consumer Welfare Fund under section 57 of the Uttarakhand Goods and Services Tax Act, 2017, noting that the measure was expedient in public interest. The notification is deemed to have come into force on 1 July 2017, aligning its operation with the commencement of the GST regime under the Act.

Anti-dumping duty on Normal Butanol imports continues for five years amid findings of continued dumping and injury risk.
Anti-dumping duty was continued on imports of Normal Butanol or N-Butyl alcohol under tariff item 29051300 from the European Union, Malaysia, Singapore, South Africa and the United States of America after a review found continued dumping, likelihood of injury, and the likelihood of continuation and recurrence of dumping and injury. The notification imposes varying duty rates by origin, export country and producer, and provides that the duty will remain effective for five years from publication, subject to earlier revocation, supersession or amendment.

Consumer welfare fund committee constituted to guide proper utilisation of fund amounts for consumer welfare.
Standing Committee is constituted for the Uttarakhand Consumer Welfare Fund to make recommendations on the proper utilisation of amounts credited to the Fund for consumer welfare. The Committee includes senior officials from the Finance and State Tax departments, with nominated representatives from the Law Department and the Food, Civil Supplies and Consumer Affairs Department. The Secretary, Finance, is the Chairman, the Commissioner, State Tax, is the Vice Chairman, and an officer not below the rank of Joint Commissioner, State Tax, at Headquarters, serves as Member Secretary.

Eligibility threshold lowered for GST registration, turnover requirement reduced and amendment made effective retrospectively.
Amendment substitutes the higher turnover requirement in the first paragraph of Notification No. 13/2020 - State Tax with a lower turnover requirement, altering the eligibility criterion under the Jharkhand GST notification; the amendment is made under the State GST Rules and is effective from 1 April 2021, while being deemed effective from 8 March 2021.

Amendment to notification date reference extended to end of March, altering operative reference and deemed effective from late February.
The amendment substitutes the figures "28.02.2021" with "31.03.2021" in Notification No. 95/2020 - State Tax and declares that this notification shall be deemed to be effective from the 28th February, 2021.

Aadhaar authentication exemption for specified non citizen, government and public entities removes authentication requirement for those registrants.
The notification exempts specified classes from the Aadhaar authentication obligations in sub sections (6B) and (6C) of section 25 of the Jharkhand GST Act, superseding the prior 2020 notification and operating from the stated effective date. It applies to non citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the relevant registration provision, and limits its effect to the non application of those sub sections for these categories.

GST date extensions postpone the end and commencement dates of a Karnataka GST notification period under Section 128.
Amendment under Section 128 substitutes two date expressions in the first paragraph of the cited Karnataka Government notification: the previously prescribed end date is replaced by a later calendar date and the previously prescribed commencement date is replaced by a later calendar date, thereby extending the temporal coverage of that notification; no other provisions of the notification are amended.

Export prohibition of Remdesivir and its API imposed, blocking international shipments and excluding transitional FTP arrangements.
Export controls on Injection Remdesivir and Remdesivir Active Pharmaceutical Ingredients (API) have been amended from a free export policy to a restricted classification; transitional arrangements under the Foreign Trade Policy 2015-20 do not apply. The notification declares that exports of Injection Remdesivir and Remdesivir API, under the specified ITC HS codes or any other HS code, are prohibited with immediate effect, and a subsequent note records that an earlier substitution had read as "Prohibited."

Delegation of authority updated assigning Deputy Commissioners and Joint Commissioner Large Taxpayers Unit to handle GST decisions and appeals.
Amendment substitutes clauses in the Tamil Nadu GST notification to designate the Deputy Commissioner (Intelligence)/Deputy Commissioner (Inspection) of the Intelligence Division for decisions by the Adjudication Cell, Roving Squad, or Inspection Cell, and to assign appellate oversight to the Deputy Commissioner (ST) (Territorial)/Joint Commissioner (ST) Large Taxpayers Unit and to the Deputy Commissioner (Intelligence)/Deputy Commissioner (Inspection) for appeals against orders of subordinate proper officers; effective immediately.

Minimum default threshold for pre-pack insolvency established, determining eligibility for corporate debtor resolution under Chapter III-A.
The Central Government, exercising the second proviso to section 4 of the Insolvency and Bankruptcy Code as amended by the 2021 Ordinance, specifies ten lakh rupees as the minimum amount of default for matters relating to the pre-packaged insolvency resolution process of a corporate debtor under Chapter III-A.

Pre-packaged insolvency process enables expedited creditor-driven restructuring with prescribed valuation, voting and plan approval procedures.
The Regulations establish procedural and substantive rules for the pre-packaged insolvency resolution process, detailing definitions, eligibility and appointment of a resolution professional, creditor meeting notices and approvals, constitution and functioning of the committee (including authorised representatives), secured electronic voting and quorum rules, valuation by two registered valuers to determine fair and liquidation values, mandatory contents and evaluation mechanics for resolution plans (including tick size, significant improvement and performance security), confidentiality requirements, and prescribed forms and timelines for filing, approval, termination or vesting of management.

Pre-packaged insolvency resolution process: corporate applicants must file prescribed Form-1 with supporting creditor approvals and documentation.
The rules prescribe that a corporate applicant must initiate a pre-packaged insolvency resolution process by filing Form-1 with the Adjudicating Authority, accompanied by an affidavit and specified annexures evidencing eligibility under section 54A, details of the corporate debtor, particulars of creditors and defaults, approval and consent of creditors and the proposed resolution professional, audited and provisional financial statements, a statement of affairs, and proof of service to the Insolvency and Bankruptcy Board; filing may be electronic or physical where electronic facilities are unavailable.

Extension of annual return deadline under section 44 APGST Act, extending the filing cutoff for the 2019-20 year.
The Chief Commissioner, under sub-section (1) of section 44 read with rule 80 of the APGST Rules and on GST Council recommendation and central notification, extends the time for furnishing the annual return under section 44 of the APGST Act for 2019-20 to 31.03.2021 by amending earlier proceedings to substitute "28.02.2021" with "31.03.2021" in CCST Ref. No. CCW/GST/74/2015 dated 28-01-2021.

Amendment to GST notification: applicability and deadline dates shifted, substituting March/April references with June/July.
The Governor, under the powers conferred by section 128, amends Notification No. 89/2020 State Tax by substituting "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July" in the seventh and eighth lines of the principal notification.

Customs notification amendment revises adjudicating authority reference and substitutes port designation affecting procedural assignment under customs framework.
Amendment substitutes the reference string and the port name in the Table entry for serial number six of Notification No. 10/2018-Customs (N.T./CAA/DRI), replacing the existing document reference with an updated reference that includes a corrigendum and changing the port designation correspondingly, thereby modifying the specified port assignment for that entry under the notification.

Reference substitution under Finance Act clarifies replacement of draft bill clause with enacted section in customs exemption notifications.
Amendment updates statutory references in multiple customs miscellaneous exemption notifications by substituting references to the draft clause of the Finance Bill with the corresponding enacted section of the Finance Act, aligning the listed notifications with the final statutory text; where prior notifications referred to the provisional force of the Finance Bill under the Provisional Collection of Taxes Act, those textual references are likewise replaced.