Substitution of legislative reference: replaces provisional Finance Bill citations with enacted Finance Act provision in central excise notifications to align references.
Replaces references to a provisional clause of the Finance Bill with a reference to the corresponding Finance Act provision across specified central excise notifications, applying the substitution wherever the provisional phrase occurs in certain instruments and, in one case, also replacing a cross reference phrase to the provisional clause with an explicit reference to the Finance Act provision, thereby aligning earlier notifications with the enacted statutory provision.

Non application of sub section 6B/6C: specified non citizens and public bodies excluded from those provisions.
The notification declares that the provisions of sub section (6B) or sub section (6C) of section 25 shall not apply to persons who are not citizens of India; Departments or establishments of the Central or State Government; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under sub section (9) of section 25, issued under the powers of sub section (6D) and effective from the 23rd day of February, 2021.

Corrigendum to Finance Act 2021 corrects typographical, punctuation and drafting errors in the Gazette text.
Corrigendum to the Finance Act, 2021 formally lists specified textual corrections to the Gazette publication of the Act, indicating page and line references and replacement wording for typographical, spelling, plurality, punctuation and date-formatting errors, and is authenticated by the Secretary to the Government of India.

Aadhaar-based GST registration exclusions apply to non-citizens, government bodies, local authorities, statutory bodies, public sector undertakings.
The notification supersedes the earlier Uttar Pradesh SGST notification and, with effect from 23 February 2021, excludes specified categories of applicants from section 25(6B) and section 25(6C) of the Uttar Pradesh Goods and Services Tax Act, 2017. The excluded persons are non-citizens of India, government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9).

E-invoicing applicability lowered to a reduced turnover threshold, expanding taxpayer coverage effective April 1, 2021.
Amendment substitutes the earlier higher turnover limit with a lower turnover limit for e-invoicing applicability under sub-rule (4) of rule 48 of the Kerala Goods and Services Tax Rules, 2017, following the Goods and Services Tax Council recommendation. The substitution is effective from 1 April 2021 and the notification is deemed to have come into force on 8 March 2021.

Non-application of registration conditions: specified non-citizens and government entities exempted under state GST notification.
The notification declares that the provisions of sub section (6B) or sub section (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 for registration under sub section (9) of section 25; it supersedes the earlier notification and is deemed effective from 23 February 2021.

Insolvency amendment terminology corrections clarify 'preliminary information memorandum' and 'insolvency commencement date' and clause references.
Corrigenda to the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 correct specific terminology and cross references: "preliminary information" is replaced by "preliminary information memorandum", "insolvency date" is replaced by "insolvency commencement date", "in under clause (b)" is corrected to "in clause (b)", and "cause (c)" is corrected to "clause (c)".

Verification of identity requires document, Aadhaar and PAN checks with potential suspension of customs benefits pending compliance.
These Regulations require selected importers, exporters and customs brokers to submit incorporation and identity documents, authorised signatory proof, PAN, GSTIN and financial evidence on the Common Portal and to undergo Aadhaar authentication and PAN verification. Proper officers must conduct physical verification of the principal place of business and assess financial standing, prepare verification reports on the Customs Automated System within prescribed time limits, and the Commissioner must determine and notify the verification outcome. Non-compliance can result in suspension or denial of customs benefits, restoration upon compliance, appeal to the Tribunal, and a penalty up to fifty thousand rupees.

Designation of income tax authority: Joint Director assigned for international group reporting, with updated filing and documentation responsibilities.
Revises Rules 10DA and 10DB and Form No. 3CEAB: substitutes "Director" for "Commissioner" in Rule 10DA and reframes the filing population as "constituent entities of an international group required to file the information and document under sub rule (2)"; designates the income tax authority for section 286 reporting as a Joint Director designated by the Principal Director General or Director General of Income tax (Systems); amends the filing fee and removes ",resident in India," from Form 3CEAB heading.

Anti-dumping duty imposed on flexible slabstock polyol, varying by producer and origin to address injurious dumped imports.
Imposition of definitive anti-dumping duty on Flexible Slabstock Polyol (molecular weight 3000-4000) imported from Saudi Arabia and the United Arab Emirates, based on findings of dumping, material injury to domestic industry, and causation. The notification prescribes producer- and origin-specific duty rates in foreign currency per metric unit, directs use of government exchange-rate notifications with the bill of entry date as the relevant date, and levies the duty for a five-year statutory period subject to earlier revocation, with a specified terminal date provided by amendment.

Threshold reduction for GST regulatory eligibility takes effect, lowering the turnover criterion under the state amendment.
The State Government amends the earlier notification under powers of sub-rule (4) of Rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017 to substitute the words "one hundred crore rupees" with the words "fifty crore rupees" in the first paragraph of notification No. F A 3-51-2019-1-V (29), effective from the first day of April, 2021.

Amendment to Audit Rules limits rule 11(g)'s application to financial years commencing on or after 1 April 2022.
Amendment narrows the temporal scope of rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 by substituting the clause's opening words so that it applies only in respect of financial years commencing on or after 1 April 2022, thereby delimiting the applicability of rule 11(g) by the specified financial year cut off.

Commencement date amendment in Companies Accounts Rules postpones application of a proviso until next year under statutory authority.
The amendment replaces the commencement date in the proviso to sub rule (1) of rule 3 of the Companies (Accounts) Rules, 2014 with a later date, thereby postponing the proviso's applicability; the rules are made under section 134 read with section 469 of the Companies Act, 2013 and are titled Companies (Accounts) Second Amendment Rules, 2021.

Regulatory date extension: correction substitutes the operative period to run till 15th April, 2021 in the customs regulation.
Corrigendum corrects the wording of regulation 15, sub regulation (2) by substituting the earlier words with the words "till 15th April, 2021", thereby amending the operative period specified in the original notification.

Retrospective exemption from state tax on fishmeal and post hoc levy on agricultural machinery parts for specified periods.
No state tax shall be levied on supply of fishmeal (heading 2301) from 1 July 2017 to 30 September 2019, while state tax is levied on pulley, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433, 8436) for the period 1 July 2017 to 31 December 2018; no refunds shall be made of tax collected that would not have been collectible had these provisions been in force.

Restriction on outward supply filings when GSTR-3B returns are not filed, limiting GSTR-1 and invoice furnishing access.
The amendment conditions the furnishing of outward supply details in FORM GSTR-1 or via the invoice furnishing facility on prior compliance with FORM GSTR-3B return-filing: regular monthly filers, quarterly filers covered by the proviso to sub-section (1) of section 39, and persons subject to electronic credit ledger usage limits are not permitted to file GSTR-1 or use the invoice facility unless the relevant preceding GSTR-3B return(s) have been furnished.

Customs exchange rates updated for specified foreign currencies, determining conversion rates for import and export effective from early April.
Determines official exchange rates for specified foreign currencies for customs valuation and conversion purposes, effective 2 April 2021, superseding the earlier notification; Schedule I lists per-unit rupee conversion rates for various currencies with separate import and export rates, and Schedule II lists rupee conversion rates for 100 units of specified currencies for import and export use.

Centralised processing centre authorised to receive and decide charitable registration applications and issue or cancel unique registration numbers.
The Central Board of Direct Taxes authorises the Director of Income Tax (Centralized Processing Centre), Bengaluru to receive applications for provisional registration, registration, provisional approval or approval; to pass orders granting provisional registration or approval; to issue Unique Registration Numbers (URN); and to cancel approvals and URNs under the relevant Income tax Rules, with effect from the date of notification.

Double Taxation Agreement allocates taxing rights, limits withholding on cross border income, and provides MAP and information exchange.
The Central Government notifies that the Agreement between India and Iran for avoidance of double taxation and prevention of fiscal evasion on income taxes has entered into force and shall be given effect in India. The Agreement applies to residents and to taxes on income, establishes residence and permanent establishment rules (including thresholds for construction and services), allocates taxing rights for business profits, immovable property, dividends, interest, royalties and fees for technical services with limited source taxation subject to effective-connection exceptions, and provides mutual agreement, exchange of information and a principal-purpose entitlement-to-benefits rule; the Protocol clarifies fiscal year definitions and implementation details.

Revision of tax audit report allowed where post-filing payments require recalculation of disallowances, revised report to be furnished timely.
A new sub-rule permits revision of the tax audit report by furnishing a revised auditor's report, signed and verified, before the end of the relevant assessment year where payments made after initial filing necessitate recalculation of disallowances under provisions governing deductible expenditures and timing of deduction. Concurrently, Form 3CD is amended to require disclosures about opting for specified taxation regimes, detailed reporting of undervalued property transfers with a tabular format, adjustments to written down value including exclusion of goodwill, and a restructured schedule for brought forward losses and depreciation reflecting adjustments linked to opting into alternative tax regimes.