Furnishing of GST returns extended for specified quarter and financial year; provisional timelines set for CMP-08 and GSTR-4.
The amendment permits persons to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, by 7th July, 2020, and to furnish the annual return in FORM GSTR-4 for the financial year ending 31st March, 2020, by 15th July, 2020; it is made under section 148 of the Punjab GST Act and is effective from 3rd April, 2020.

Late fee waiver for GSTR-1 filing allows submission for specified pandemic months by June 30 without late fee.
The notification amends an earlier Punjab GST notification to waive the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR 1 for March 2020, April 2020, May 2020 and the quarter ending 31st March 2020, on condition that the required FORM GSTR 1 is filed on or before 30th June 2020; the amendment is notified as effective from 3rd April 2020.

Late fee waiver for delayed GST returns - conditional waiver if delayed GSTR-3B is filed by specified extended deadlines.
Amendment waives the late fee for failure to furnish FORM GSTR-3B for specified tax periods where registered persons, classified by aggregate turnover, furnish the delayed returns by the conditional filing deadlines set for each turnover class; the waiver is effective from the stated retrospective date.

Interest relief for delayed GST returns extended with conditional nil interest for specified classes of taxpayers until specified dates.
Amendment prescribes turnover based temporary relief from interest for specified delayed FORM GSTR 3B filings for February-April 2020, setting nil interest windows for defined taxpayer classes conditional on filing by stated cutoff dates, with a specified interest rate applying thereafter; made under section 50 read with section 148 and effective from 20th March 2020.

Exemption from reconciliation statement: foreign airlines may submit CA authenticated receipts and payments statement per GSTIN instead.
Foreign airlines registered as foreign companies are exempt from furnishing a reconciliation statement in FORM GSTR-9C and must submit, for each GSTIN, a CA authenticated statement of receipts and payments for the financial year relating to Indian business operations by the 30th September following the financial year.

Commencement of GST amendment rules: specified amendment provisions brought into force from the appointed date.
The Governor, on the Council's recommendation and under the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Punjab Goods and Services Tax (Amendment) Rules, 2019 shall come into force.

Commencement of amended GST provision appointed retroactively to bring the amendment into force by state notification.
Section 13 of the Punjab Goods and Services Tax (Amendment) Act, 2020 was brought into force by official notification: under subsection (2) of section 1 of the Amendment Act and on Council recommendation the Governor appointed a past date as the commencement date, and the Department of Excise and Taxation issued the notification signed by the Financial Commissioner (Taxation) and Secretary to the Government.

Special Economic Zones Act substitution updates a Noida SEZ Authority member via executive notification.
Amendment under the Special Economic Zones Act, 2005 substitutes the Sl. No. 5 entry in notification S.O. 908 to replace the designated representative for NSEZ, naming a new private-sector partner in lieu of the previously listed individual; a later note records a further substitution by a subsequent notification.

GST threshold reduction narrows the registration ceiling, expanding applicability and compliance obligations for taxable persons.
Amendment substitutes the higher monetary ceiling in the first paragraph of the earlier Commercial Taxes Secretariat notification with a lower monetary ceiling, thereby reducing the GST registration threshold and expanding the population subject to registration and compliance under the Puducherry Goods and Services Tax Rules from the stated operative date; the change is made under the rule-making power and issued by the administrative authority.

Consumer Welfare Fund constituted under Act establishes a standing committee with specified official members and appointment flexibility.
Constitution of a standing committee to administer the Consumer Welfare Fund of Meghalaya is made under the Meghalaya GST statutory framework; the committee comprises the Commissioner & Secretary, ERTS Department as Chairperson, the Commissioner of Taxes as Vice Chairman, the Additional/Joint Commissioner of Taxes as Member Secretary, and an additional Member as appointed by the State, with executive discretion to alter membership.

Rescission of a Haryana GST notification withdraws the earlier notification while preserving actions taken before rescission.
The Governor, exercising powers under the State Goods and Services Tax Act, rescinds an earlier executive notification issued on 30th June 2017, withdrawing its operative force prospectively while explicitly preserving the validity of acts done or omissions occurring prior to the rescission.

Exclusion from registration provisions under section 25: specified non citizens, government entities, local and statutory bodies, and PSUs exempt.
Notification under sub section (6D) of section 25 excludes application of sub section (6B) and sub section (6C) of section 25 to specified classes: 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; the notification supersedes an earlier notification and is effective except for past acts or omissions.

E-invoicing applicability expanded by lowering the turnover threshold, bringing more taxpayers within GST compliance from April.
Amends the Karnataka GST notification under rule 48(4) to substitute the existing turnover benchmark in the first paragraph of Notification (07/2020) No. FD 03 CSL 2020 (e), thereby lowering the turnover threshold and expanding taxpayer applicability for e-invoicing, effective from the 1st day of April, 2021.

Import quota restriction on pulses: allocations to millers, refiners and traders via algorithmic lottery; government imports exempt.
Imports of Tur/Pigeon peas and Moong are designated restricted with fixed annual quotas for fiscal 2021-22; import permissions are limited to Millers, Refiners and Traders and will be allocated equally among a predetermined number of applicants through an algorithm-based lottery, pursuant to a detailed procedure to be notified by the competent trade authority; government import commitments under bilateral or regional agreements are exempt; the notification is effective on publication in the official gazette.

Import deadline extension for urad imports extends the permissible import window under the existing import allocation.
The Central Government, under the Foreign Trade (Development and Regulation) Act, 1992 and relevant Foreign Trade Policy provisions, amends Notification S.O. 3446(E) to extend the last date for import of a specified quota of Urad (Vigna mungo) under HS Codes 0713 31 10, 0713 90 10 and 0713 90 90 for the fiscal year 2020-21, moving the deadline from the end of March to the end of April 2021; the amendment affects only the temporal deadline and not quantity or classifications.

Unit designation correction replacing Million with Metric in an anti dumping customs notification published in the Gazette.
The corrigendum substitutes the word "Million" with the word "Metric" wherever it occurs in column (9) of the Table to Notification No. 14/2021 Customs (ADD), amending the published Gazette entry for the earlier notification.

Central Scrutiny Centre oversight of STP e-forms creates centralized scrutiny with referral to registrars for statutory action.
Establishes a Central Scrutiny Centre (CSC) to perform centralized scrutiny of Straight Through Processes (STP) e-forms, operating under the administrative control of the e governance Cell, and to forward findings where required to the jurisdictional Registrar of Companies for further action under the Companies Act and rules.

Remuneration limits for non-executive and independent directors updated under Schedule V alongside managerial remuneration caps by amendment.
Amendment expands Schedule V to include "or other director" alongside managerial persons, substituting Table (A) to prescribe graduated yearly remuneration ceilings tied to a company's effective capital and inserting an explanation that "or other director" means a non-executive director or an independent director.

Commencement of Companies Amendment provisions activated, bringing specified amendment sections into force by government appointment.
The Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, 2020, has appointed a date by official notification on which sections 32 and 40 of the Act shall come into force, thereby bringing those amendment provisions into effect.

Exchange rate determination: notified import and export conversion rates for specified foreign currencies under customs rules.
The Central Board of Indirect Taxes and Customs determines rupee conversion rates for specified foreign currencies, providing separate import and export rates in Schedule I and per one hundred unit rates in Schedule II, superseding an earlier notification; the prescribed rates apply for conversion of foreign currencies for import and export purposes and include a substituted entry for the Turkish Lira.