Extension of GSTR-1 filing deadlines: monthly filers must file by the eleventh day, quarterly filers by the thirteenth day.
Extension of time to furnish details of outward supplies in FORM GSTR-1 permits filing until the eleventh day of the month succeeding the tax period, with quarterly filers under the proviso to sub-section (1) of Section 39 allowed until the thirteenth day. The Commissioner, under the specified provisions of the Tamil Nadu Goods and Services Tax Act and on the Council's recommendation, supersedes earlier notifications, saving prior actions, and makes the extension effective from the first day of January, 2021.

Commencement of Part XIII provisions of the Finance Act activates the statutory framework specified under the Act.
The Central Government, under the authority of section 164 of the Finance Act, 2021, by formal notification through the Ministry of Finance, appoints the date on which Part XIII of Chapter VI of the Finance Act, 2021 shall come into force, thereby specifying the commencement date for those statutory provisions.

Cessation of Settlement Commission office holders to cease on notified date, with limited compensation entitlement.
The amendment inserts a proviso in rule 7 providing that any person appointed as Chairman, Vice-Chairman or Member holding office immediately before a date to be notified shall, on and from such date, cease to hold such office and shall be entitled to claim compensation not exceeding three months' pay and allowances for premature termination of their term. The amendment is retrospective to 1st February, 2021 pursuant to a Finance Bill provision that the Settlement Commission shall cease to operate on or after that date.

Notification amendment postpones GST notification commencement to July and extends its expiry to June under statutory authority.
Amendment exercises powers under section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 to substitute the originally prescribed expiry date with a later date and to postpone the originally prescribed commencement date to a later commencement date, thereby altering the period of effect of the prior notification published on 2 December 2020.

Postponement of GST compliance dates shifts the fiscal period start to July and year end to June.
Amendment substitutes two calendar expressions in Notification No. F.12(46)FD/Tax/2017-III-260: the previously prescribed end of period date is replaced with a later quarter end expression, and the previously prescribed start of period date is replaced with a later quarter start expression, effecting a deferral of the temporal markers used for GST administrative or compliance purposes under the Rajasthan GST Act.

Penalty waiver for non issuance of dynamic QR code invoices granted for specified period, conditional on compliance thereafter.
Waiver of penalty is granted for registered persons for non-compliance with the State notification requiring issuance of invoices containing a dynamic QR code for the limited period from 1 December 2020 to 31 March 2021, provided the person complies with the notification's requirements from 1 April 2021; the notification is deemed to have come into force from 29 November 2020.

Special deposit requirement for quarterly filers to pre-pay proportion of tax liability under GST, with conditional exemptions.
Notification allows registered persons who file quarterly (or part-quarter) returns to discharge the tax due in the first and/or second month of a quarter by depositing in the electronic cash ledger an amount equal to thirty five percent of the tax liability determined from the prior relevant return (preceding quarter for quarterly filers; last month of the prior quarter for monthly filers). Exemptions apply where ledger balances suffice or liability is nil, and the procedure is available only if the return for a complete preceding tax period has been furnished.

Amendment to State GST notification extends covered financial years to include an additional year, altering the notification's applicability.
The amendment substitutes the opening paragraph of the earlier State GST notification so that the list of covered financial years is extended to include the additional financial year, thereby extending the notification's applicability to that year; the amendment is effected under section 148 of the Delhi GST Act and is effective from the fifteenth day of October, 2020.

Date extension in state SGST notification delays prescribed deadline and makes the amendment effective from the earlier specified date.
The amendment substitutes the date in the first proviso of the third paragraph of State Tax notification No. 21/2019, replacing the original deadline with a later date, and provides that the notification shall come into force from the earlier specified commencement date, making the substitution effective from that date.

Compulsory registration under NFMIMS required for copper and aluminium imports; online advance submission mandated.
Import of specified HS-coded items in Chapter-74 (copper) and Chapter-76 (aluminium) is revised from 'Free' to 'Free subject to compulsory registration' under the Non-Ferrous Metal Import Monitoring System (NFMIMS). Importers must submit advance online information, pay the registration fee, obtain an automatic registration number (valid 75 days) by applying not earlier than 60 days and not later than 5 days before expected arrival, and enter the registration number and expiry in the Bill of Entry for customs clearance. The requirement applies to Bills of Entry filed on or after 12.04.2021.

Extension of Foreign Trade Policy validity to 30 September 2021 by administrative amendment of FTP provisions.
Extension of the Foreign Trade Policy 2015-2020 by notification substituting the policy's expiry phrasing in para 1.01 and replacing specified dates in para 4.14, para 5.01(a) and para 6.01(d)(ii), thereby uniformly moving the FTP's operative cutoff date; the amendment is effected under the executive power conferred by the enabling legislation and takes immediate effect to revise existing timelines and deadlines.

Commencement of GST Amendment: specified amendment provisions were appointed to come into force on a prior date by notification.
In exercise of powers conferred by sub section (2) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2020, the Lt. Governor appointed a prior calendar date as the date on which sections 2 and 13 of the Amendment Act shall come into force, by departmental notification issued by the Finance (Expenditure IV) Department.

Aadhaar authentication exemption: specified non-citizens, government entities, local authorities, statutory bodies and PSUs need not undergo Aadhaar authentication for registration.
Notification under sub-section (6D) of section 25 of the West Bengal GST Act specifies that sub-sections (6B) and (6C) of section 25 requiring Aadhaar authentication 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.

Extension of anti profiteering compliance deadlines to end of March with retrospective effect from December under West Bengal GST framework.
Amendment to Notification No. 431 F.T. replaces prior deadline dates for anti profiteering compliances-substituting 29 November 2020 with 30 March 2021 and 30 November 2020 with 31 March 2021-and provides that the amendment is deemed to have come into force from 1 December 2020.

Extension of time under Section 31(7) for issuing tax invoices on approval consignments permits delayed compliance up to new deadline.
The amendment inserts a proviso extending time limits for completion or compliance of actions prescribed under Section 31(7) of the West Bengal GST Act, 2017, where such time limits fell between 20 March 2020 and 30 October 2020, and where compliance was not made within the original period; those time limits are extended up to 31 October 2020, with the notification deemed effective from 21 September 2020.

Time extension for anti profiteering compliance under Section 171 granted, moving affected deadlines to November 30.
An inserted proviso extends any time limit for completion or compliance of actions specified, prescribed or notified under Section 171 that fell between 20 March 2020 and 29 November 2020 so that, where such action was not completed within the original period, the time limit is extended to 30 November 2020; the amendment is deemed effective from 1 September 2020.

Extension of refund order period under West Bengal GST; deadline extended for issuing refund orders.
Amendment extends the period for issuing orders of refund under Section 54(7) of the WBGST Act by substituting earlier cut off dates with later dates in August 2020, thereby lengthening the administrative window for passing refund orders; the amendment is deemed to have come into force retrospectively from 27 June 2020.

Extension of compliance deadlines shifts GST filing due dates falling in the pandemic period to later August deadlines.
Substitutes original June due dates in the prior notification with later August dates-replacing the 29th June date by 30th August and the 30th June date by 31st August-to extend compliance deadlines; the amendment is deemed effective from 27th June, 2020.

E-way bill validity extension: bills generated by March 24 with validity expired after March 20 deemed valid until June 30.
Any e-way bill generated under the applicable GST rules on or before 24 March 2020 whose validity expired on or after 20 March 2020 is deemed to have its validity extended until 30 June 2020; the amendment takes effect from 31 May 2020 as a substitution to the proviso in notification No. 431-F.T.

Extension of refund order period for GST refund notices during COVID-19, allowing issuance after receipt of reply or later cutoff.
Where the time limit to issue an order on a refund rejection notice fell between 20 March 2020 and 29 June 2020, the period to pass the order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later, with the notification effective from 20 March 2020.