Penalty waiver for GST notification noncompliance, conditional on subsequent compliance and given retrospective effect.
The Governor, under state GST authority, waives penalties payable for noncompliance with the Finance (Taxation) Department notification of 22 May 2020 for registered persons for noncompliance occurring between 1 December 2020 and 31 March 2021, conditional upon the person complying with the notification from 1 April 2021; the notification is deemed issued on 29 November 2020.

Exclusion of section 25(6B)/(6C) applicability to non citizens, government departments, local authorities, statutory bodies and PSUs.
Notification under the Odisha GST Act exercises sub-section (6D) of section 25 to state that sub-section (6B) or sub-section (6C) of section 25 shall not apply 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 Act; the notification supersedes an earlier March 2020 notification except as to prior actions.

Commencement of amendments: certain subsections of the West Bengal GST Amendment Act deemed effective on specified earlier dates.
Notification declares Section 1 of the West Bengal GST (Amendment) Act, 2021 in force immediately, appoints 30 June 2020 as the deemed commencement date for sub-section (1) and sub-section (12) of section 2, and appoints 1 January 2021 as the deemed commencement date for sub-sections (2) to (9) of section 2; those subsections amend sections 2, 10, 16, 29, 30, 31, 51, 122, 132 and 172 of the West Bengal GST Act, 2017.

Tariff value fixation: new import values set for edible oils, brass scrap, areca nut, gold and silver under customs notification.
The Central Board of Indirect Taxes and Customs, exercising powers under the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to prescribe tariff values for specified imports. The substituted tables establish unit tariff values for edible oils (various palm and soybean oils), brass scrap (all grades), areca nut, and specified categories of gold and silver, thereby providing the tariff valuation basis for customs import assessment.

Extension of time limits under Direct Tax Vivad se Vishwas Act revises filing and compliance deadlines for affected provisions.
The Central Government, under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, amends Notification No. 85/2020 to extend specified deadlines by substituting the dates in clause (a) from the end of February to the end of March, in clause (b) from the end of March to the end of April, and in clause (c) from the first of April to the first of May, thereby deferring the operative cut-off dates for the processes governed by those clauses.

Exclusion of specified persons from applicability of certain MGST registration provisions clarifies who is not covered.
Notification excludes application of the provisions of sub section (6B) or sub section (6C) of section 25 of the Manipur GST Act 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 registration provision of section 25; issued under sub section (6D) and superseding an earlier notification without affecting prior acts or omissions.

Non-application of Section 25(6B)/(6C): specified government and non resident entities excluded from those GST registration provisions.
Notification under Section 25(6D) of the Tamil Nadu GST Act declares that sub sections (6B) and (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 under sub section (9) of Section 25; the notification supersedes an earlier April 2020 notification and is deemed effective from 23rd February, 2021.

Intermediary due diligence requires grievance redressal, rapid unlawful-content response, record retention, and heightened compliance by major social-media services.
Intermediaries must publish user-facing terms, prohibit specified unlawful content, operate grievance channels, remove or disable unlawful information upon qualifying court or government action, preserve specified records, and provide lawful investigative assistance. Significant social media intermediaries additionally require India-based compliance, nodal and grievance officers, monthly compliance reporting, complaint tracking, notice and dispute processes for voluntary removals, and voluntary account verification. Messaging services must identify the first originator only under qualifying judicial or competent-authority orders, subject to necessity and less-intrusive-means safeguards.

Anti-dumping duty extension on Melamine from China PR continues, maintaining levy under the Customs Tariff Act pending review.
Extension of anti-dumping duty on imports of Melamine originating in or exported from China PR is effected by substituting a later terminal date in paragraph 3 of the principal notification, the amendment maintaining the existing levy while a review requested by the designated authority under the Customs Tariff Act and the Anti-Dumping Rules is pending.

Anti-dumping duty extension keeps duty on glazed porcelain/vitrified tiles in place pending continuation review under Customs Tariff Act.
The Central Government amended Notification No. 29/2017-Customs (ADD) to insert that the anti-dumping duty imposed by that notification shall remain in force up to and inclusive of 28th June, 2021, unless revoked, superseded or amended earlier, pursuant to powers under section 9A of the Customs Tariff Act and rules 18 and 23, following a continuation review initiated by the designated authority concerning glazed/unglazed porcelain and vitrified tiles originating in or exported from China PR.

Commencement of Section 2: Amendment Act provision brought into force by gubernatorial notification appointing its commencement date.
Under the power conferred by sub section (2) of Section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020, the Governor appointed the ninth day of November, 2020 as the date on which Section 2 of the Amendment Act shall come into force by a notification dated 24th February, 2021.

Commencement of Section 13: Himachal Pradesh GST amendment provision declared effective from 30 December 2019 by gubernatorial notification.
The Governor of Himachal Pradesh, exercising powers under sub section (2) of Section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019, appointed the 30th day of December, 2019 as the date on which the provisions of Section 13 of the Amendment Act shall come into force.

Amendment to Customs notification: substitute cited inquiry reference with a new DRI file reference in serial number three, column three.
The notification amends Notification No.28/2020-Customs (N.T./CAA/DRI) by substituting, at serial number 3 in column 3, the existing descriptive reference to the inquiry and supplementary show cause notices with the departmental file reference F. No. DRI/HQ-CI/50D/CAA-16/2020, thereby replacing the cited documentary citation for that entry.

Non-application of registration provisions excludes specified non citizens and government entities from certain Section 25 obligations.
The Government, under section 25(6D) of the Nagaland GST Act and on the Council's recommendation, notifies that sub sections (6B) and (6C) of section 25 shall not apply to specified classes: non Indian citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and applicants for registration under section 25(9), superseding the prior March 23, 2020 notification except as to earlier acts or omissions.

Extension of notification deadlines under Section 168A: GST notification dates substituted and amendment deemed effective retrospectively.
Amendment substitutes specified June deadline dates in the first paragraph of an earlier GST notification with later August dates pursuant to powers under Section 168A of the State Goods and Services Tax Act, 2017, and declares the amended notification to be deemed in force retrospectively from an earlier date in June 2020.

Commencement of GST Amendment provisions effective as appointed, bringing specified amendment sections into force from the appointed date.
In exercise of the power conferred by sub-section (2) of Section 1 of the Madhya Pradesh Goods and Services Tax Act (Amendment) Act, 2020, the State Government appoints the 1st day of January, 2021 as the date on which the provisions of Sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Amendment Act shall come into force.

HSN code reporting required for specified chemical supplies; tax invoices must state full eight-digit HSN codes under amended GST rule.
The State Government amends a prior notification to require that a registered person issuing a tax invoice for any supply listed in the Table must mention eight digits of the HSN Code for that class of supply and HSN combination. The amendment lists specified chemical substances with their corresponding HSN Codes and states the insertion applies to the identified classes; it is issued under the first proviso to rule 46 of the Madhya Pradesh GST Rules and is deemed effective from 1 December 2020.

Waiver of penalty for non-compliance of departmental notification granted subject to requirement to comply thereafter.
The State Government waives penalties for non compliance with the department's notification of 4 May 2020 for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021; the notification is effective from 29 November 2020.

Time-limit extension for compliance: deadlines for approval shipments falling in the pandemic period are extended to a later October date.
The amendment provides that where a prescribed time limit to complete or comply with any action in respect of goods sent or taken out of India on approval for sale or return fell during the period from 20 March 2020 to 30 October 2020 and compliance was not completed within that time, the time for completion or compliance shall stand extended up to 31 October 2020, with the amendment coming into force from 21 September 2020.

Amendment to GST notification expands covered financial years to include 2019-20 and takes effect retrospectively.
The state notification substitutes the opening paragraph of Notification No. F A 3-42-2019-1-V(88) to expand the listed financial years to include 2019-20, and, exercising powers under section 148 of the Madhya Pradesh GST Act, declares the amendment to be deemed to have come into force from 15 October 2020.