Annual Report obligations require comprehensive governance and market disclosures, covering primary, secondary, fund management and enforcement domains.
The rules impose a statutory obligation on the Board to submit an annual report to the Central Government within ninety days after the end of each financial year, in the detailed Annexure form. The Annexure prescribes comprehensive sections covering market review and outlook; primary and secondary market developments across instruments and derivatives; market infrastructure and intermediaries; fund management activities; investor protection and grievance redressal; technology and cyber security; regulatory action, enforcement and litigation; international engagements; NISM activities; and organizational and financial disclosures.

Extension of annual return filing deadline for GST granted, requiring electronic submission through the common portal.
The Commissioner, exercising powers under the Tripura State Goods and Services Tax Act and rules and on the recommendations of the Council, extends the time limit for furnishing the annual return for the financial year 2019-20; the return is to be furnished electronically through the common portal as specified in the notification.

GST registration threshold reduced for state tax, lowering turnover requirement and altering applicability of compliance obligations.
An amendment reduces the turnover threshold determining applicability of state GST provisions by substituting the higher amount specified in the earlier notification with a lower amount, effective from the first day of April, 2021, thereby altering the scope of taxpayers captured under the state GST notification.

Registration applicability exclusions under section 25: non-citizens, government departments, local authorities and PSUs exempted from specified provisions.
The notification, exercising powers under the Goa GST Act, states that sub sections (6B) and (6C) of the registration provision shall not apply to persons who are not citizens of India, government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the Act's special registration provision, without affecting actions or omissions made before the supersession.

Statement of financial transactions mandated for pre-filling returns, covering capital gains, dividend and interest reporting.
The amendment to rule 114E adds sub-rule (5A) requiring furnishing of a statement of financial transaction for pre-filling returns, reporting capital gains on listed securities or mutual fund units, dividend income, and interest income in such form, frequency and manner as specified by the Principal Director General/Director General of Income Tax (Systems) with Board approval; it lists classes of reporting persons for each transaction and supplies related definitions.

Extension of compliance deadline under Goa GST Act substitutes an earlier deadline with a later date by Commissioner notification.
The Commissioner, exercising delegated powers under the Goa Goods and Services Tax framework and procedural rules, amends Notification No. CCT/26-2/2020-21/68/2319 by substituting the previously specified deadline with a later date, as published in the Official Gazette.

Export deadline extension for Red Sanders wood allows state to finalise allocations and complete export process under export policy.
The notification grants the Government of Andhra Pradesh time to finalise modalities, including allocation of quantities to authorised entities for export of Red Sanders wood, and to complete the entire export process by 31st December, 2021; all other provisions of the earlier notifications remain unchanged, thereby preserving existing compliance requirements while extending the timeline.

Perquisite valuation and reporting: revised Form 12BA, Form 16 Part B and Annexure II strengthen employer disclosure obligations.
The notification substitutes Form No.12BA and revises Part B of Form No.16 and Annexure II of Form No.24Q to require employers to itemize and value perquisites and profits in lieu of salary, report amounts recovered, compute perquisites chargeable to tax, declare director/substantial interest status, and provide employer certification that entries are true. The revised formats align gross salary components, exemptions under section 10, deductions under section 16, Chapter VI-A deductions, taxable income and tax liability reporting, and require disclosure of tax deducted and tax paid on behalf of the employee.

Addition of Central Income-tax Commissioner post: new Guwahati position effective retrospectively to implement staff diversion.
Amendment inserts Principal Commissioner / Commissioner of Income-tax (Central), Guwahati as entry (xv) in Schedule I against serial number 9, renumbers subsequent column (4) entries accordingly, and declares the notification to be retrospective with effect from 3rd January, 2020 to give effect to an Office Order for diversion of an existing post.

Anti-dumping duty on ciprofloxacin hydrochloride imports from China, varying by producer, enforceable for a fixed multi-year term.
Imposes definitive anti-dumping duty on Ciprofloxacin Hydrochloride imports originating in or exported from China PR for five years from the provisional levy date; designated authority found exports below normal value and that dumped imports caused material injury. The notification prescribes producer-specific rates and a residual rate for other producers and exports, requires payment in Indian currency, excludes the period between lapse of provisional duty and publication of the notification, and uses the government-specified exchange rate with the bill-of-entry date as the relevant date.

Registration exemptions: Certain non-resident entities and public bodies excluded from specific subsection-based registration requirements under the Puducherry GST law.
The notification under sub-section (6D) of section 25 supersedes the earlier order and declares that sub-section (6B) or sub-section (6C) of section 25 shall not apply to: non-citizens of India; Central or State Government departments or establishments; Local Authorities; Statutory Bodies; Public Sector Undertakings; and persons applying under sub-section (9) of section 25, with a specified commencement date and without affecting prior acts or omissions.

State level screening committee constituted under Rule 123, membership defined and earlier notifications superseded by notification.
State government constitutes a State Level Screening Committee under the GST rules, specifying membership comprising the Special Commissioner of State Tax and the Additional Commissioner, CGST, Commissionerate, Ujjain, and expressly superseding earlier departmental notifications regarding the committee's constitution.

Extension of statutory deadline: Mizoram SGST notification deadline extended under section 44(1) and rule 80.
Amendment substitutes the date "28.02.2021" with "31.03.2021" in Notification No. 95/2020 - State Tax, effected under the powers of sub section (1) of section 44 of the Mizoram Goods and Services Tax Act, 2017 and rule 80 of the Mizoram Goods and Services Tax Rules, 2017.

Extension of time limits for saved VAT actions due to force majeure, permitting completion beyond interrupted deadlines.
The Governor, invoking the proviso to the saving provision of the GST Act, extended time limits for actions, proceedings, orders, notices, intimations, sanctions or approvals under the Haryana Value Added Tax Act that could not be completed due to force majeure where the original deadlines fell between 24 March 2020 and 31 May 2020; such time limits are extended up to 31 March 2021 to allow completion or compliance notwithstanding the Act.

Threshold reduction for GST registration lowers the turnover limit, expanding applicability and increasing compliance obligations next fiscal year.
Amendment under sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017, effective 1 April 2021, substitutes the phrase "one hundred crore rupees" with "fifty crore rupees" in the first paragraph of the earlier notification, thereby lowering the turnover threshold that determines applicability under that notification.

Aadhar authentication exemptions clarified for non citizens and government, local, statutory and public entities under GST registration rules.
The notification provides 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 the Act's special registration provision.

Countervailing duty on textured tempered glass imports from Malaysia imposed after findings of subsidization and material injury.
Imposition of definitive countervailing duty on imports of textured tempered glass, whether coated or uncoated, falling under tariff item 7007 19 00, originating in or exported from Malaysia, following final findings of subsidization, material injury, and causal link. The duty is specified at different CIF-based rates for the identified producer and other cases, and is levied for five years from publication, subject to earlier revocation, supersession, or amendment.

Tariff value fixation for specified imports updated, substituting tariff tables to fix values for oils, metals, and other goods.
The Central Board of Indirect Taxes & Customs, exercising powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal tariff-value notification to fix specific tariff values for edible oils, Brass Scrap, Areca Nut, and specified forms of gold and silver, including explanatory entries and exclusions, thereby amending Notification No. 36/2001-Customs (N.T.).

Application of section 9A: procedural alignment with rule 10VA, with a limited timing exception for transitional filings.
The rules amend rule 10V to provide that applications under the second proviso to sub rule (12) will be governed, mutatis mutandis, by sub rules (3) to (12) of rule 10VA, while creating a temporal exception that exempts sub rule (3) of rule 10VA for applications concerning the specified previous year filed within the prescribed transitional period.

Section 35 approval for research institution enables tax deduction eligibility for scientific and social science research expenditures.
Approval under clauses (ii) and (iii) of sub section (1) of section 35 read with rules 5C and 5E grants M/s Bennett University, Greater Noida the status of a University, College or other institution for scientific research and research in social science and statistical research. The notification deems the approval to apply from the specified assessment year and to continue for the subsequent assessment years listed, and the explanatory memorandum certifies no person is adversely affected by retrospective effect.