Waiver of penalty for GST notification noncompliance grants conditional relief, subject to compliance from April onward.
The government invokes statutory authority to waive the amount of penalty

E-invoicing requirement expanded to a lower turnover threshold, broadening applicability and mandating compliance from January.
The Government amended the Andhra Pradesh GST notification under sub-rule (4) of Rule 48 to substitute the threshold of Five Hundred Crore Rupees with One Hundred Crore Rupees for mandatory e-invoicing, thereby expanding the class of taxpayers required to issue e-invoices; the amendment is effective from 1st January 2021.

GST penalty waiver for non-compliance with notification conditions, subject to later compliance under the state tax law.
Penalty payable by a registered person for non-compliance with the provisions of the notification issued in G.O.Ms.No.142 is waived for the period from 01-12-2020 to 31-03-2021. The waiver is issued under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and applies to penalty under section 125, subject to compliance with the notification from 01-04-2021 onward.

Fixation of tariff values for edible oils, metals and agricultural commodities establishes standard customs valuation for imports.
The notification substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal tariff value notification to fix tariff values for specified commodities. It prescribes US dollar per metric tonne benchmarks for a range of edible oils, brass scrap, poppy seeds and areca nuts, and unit benchmarks for gold and silver in specified forms, thereby providing commodity wise baseline values for customs valuation and related non tariff administration.

GST return filing restriction bars GSTR-1 details where GSTR-3B remains unfurnished for the preceding period.
The Uttarakhand GST (Second Amendment) Rules, 2021 retrospectively commence from 1 January 2021 and insert a restriction in rule 59 on furnishing outward supply details in FORM GSTR-1 and the invoice furnishing facility. A registered person cannot file these details if FORM GSTR-3B for the preceding period has not been furnished, including quarterly filers and persons subject to the rule 86B restriction on use of the electronic credit ledger.

Registration verification and input tax control tightened under amended GST rules, with suspension, refund and credit ledger restrictions.
The amendment rules replace the registration verification process with biometric Aadhaar authentication or biometric and KYC verification at notified facilitation centres, extend registration processing timelines, and adjust deemed approval provisions. They add cancellation grounds for wrongful input tax credit, excess outward supply reporting, and contravention of rule 86B, while introducing suspension on the basis of return-matching anomalies and issuing FORM GST REG-31 for notice and explanation. The amendments also restrict refunds during suspension, limit filing of outward supply details for defaulters, insert rule 86B to cap use of the electronic credit ledger, and revise e-way bill and suspension-linked restrictions.

Commencement date: provisions of specified Uttarakhand GST Amendment sections appointed to come into force from 1 January 2021.
The Governor, exercising the executive power to notify commencement under the Uttarakhand Goods and Services Tax (Amendment) Act, 2020, appoints 1 January 2021 as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 15 of the Amendment shall come into force, the notification stating the action is expedient in the public interest.

Amendment to Companies Act notification updates union territory entries, adding Jammu and Kashmir and Ladakh to territorial listings.
The Central Government amends notification S.O. 1935(E) by substituting table entries: replacing the entry at serial number 2, column (4) with "Union territory of Dadra and Nagar Haveli and Daman and Diu," and replacing the entry at serial number 5, column (4), item (2) with two items: "Union territory of Jammu and Kashmir" and "Union territory of Ladakh," thereby updating territorial designations used for corporate regulatory purposes.

E-invoicing applicability expands as the aggregate-turnover threshold is reduced for specified registered persons under Telangana GST rules.
E-invoicing applicability under rule 48(4) of the Telangana Goods and Services Tax Rules, 2017 is expanded by reducing the aggregate-turnover threshold in the existing notification from five hundred crore rupees to one hundred crore rupees, with effect from 1 January 2021. The amendment is deemed effective from 10 November 2020.

GST threshold amendment lowers turnover requirement for applicability, effective from the start of the year and deemed earlier.
Amendment substitutes the earlier turnover threshold with one hundred crore rupees, effective from the 1st day of January, 2021, pursuant to sub rule (4) of rule 48 of the Assam Goods and Services Tax Rules, 2017; the notification is deemed issued on the 10th day of November, 2020.

Special deposit procedure for provisional tax requires electronic cash ledger deposits to secure monthly GST liabilities under specified conditions.
Notification prescribes a special deposit procedure allowing certain registered persons who file quarterly returns to meet provisional tax in the first and/or second month of a quarter by depositing into the electronic cash ledger an amount equivalent to thirty five per cent of the tax liability shown in the preceding quarter's return (or the last month of the prior quarter for monthly filers). Exemptions apply where ledger balances suffice or liability is nil, and eligibility requires filing the complete preceding tax period return. Effective from 1 January 2021.

Quarterly return option for eligible small taxpayers with conditions on prior filing, turnover threshold, deemed options and revision window.
Notification permits registered persons below the prescribed aggregate turnover threshold to opt for quarterly return filing while paying tax monthly, subject to prior furnishing of the return for the preceding month at the time of option, continuation of the selected option unless revised, loss of quarterly eligibility if turnover exceeds the threshold during a quarter from the succeeding quarter, deemed options for certain filing classes, and an electronic window to change the default option on the common portal.

Input tax credit reporting and return filing rules revised under Assam GST through GSTR-2B, quarterly filing and HSN updates.
Amendment of the Assam Goods and Services Tax Rules, 2017 revises the filing framework for outward supplies, inward supply reporting, and FORM GSTR-3B compliance. The notification substitutes rule 59 for FORM GSTR-1 and invoice furnishing facility reporting, substitutes rule 60 to provide electronic availability of supplier, ISD, TDS, TCS, and import data, and introduces FORM GSTR-2B as a monthly auto-drafted input tax credit statement. It also amends rule 61, inserts rule 61A for quarterly return option, updates rule 62, and adds HSN digit and FORM GSTR-2B instructions.

Commencement of GST amendment provision appointed and deemed effective from the specified commencement date under state law.
The State appointed a specific date as the date on which Sl.No.7 of the Assam Goods and Services Tax (Amendment) Act, 2019 shall come into force under the commencement powers of the Assam GST Act, and the notification is deemed to have been issued on that appointed commencement date.

Commencement of amendment provisions under Assam GST Act appointed, with retrospective deeming of their operative date.
Appoints the 30th day of June, 2020 as the date on which the provisions at Sl. No. 2 and Sl. No. 13 of the Assam Goods and Services Tax (Amendment) Act, 2020 shall come into force, under the authority of sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017. The notification is deemed to have been issued on the 24th day of June, 2020 and is issued by the Finance (Taxation) Department, signed by the Commissioner & Secretary to the Government of Assam.

Commencement of GST amendment provision appointed; provision deemed issued earlier under enabling statutory power by state governor.
The Governor, exercising the power under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appoints a date in May 2020 as the day on which Sl. No. 11 of the Assam Goods and Services Tax (Amendment) Act, 2020, shall come into force; the notification is issued by the Finance (Taxation) Department and is deemed to have been issued on an earlier date in May 2020.

Importer-Exporter Code annual update requirement: failure to update triggers deactivation, reactivation on successful updation, with system scrutiny also causing deactivation.
DGFT formalises e-IEC issuance and an entirely online process for IEC generation and updation. IEC holders must confirm or update IEC details electronically each year during the annual update period; failure to do so will result in de-activation, which may be reversed upon successful updation. IECs may also be flagged for system scrutiny, and unaddressed flags can trigger deactivation. These procedural changes replace prior sub-paragraphs and operate without prejudice to other actions under the Foreign Trade Policy.

Authority for Advance Ruling appointment under GST: Senior Joint Commissioner named as member, effective from March first.
The Governor, under sub section (2) of section 96 of the West Bengal Goods and Services Tax Act, 2017, appointed Shri Joyjit Banik, Senior Joint Commissioner of State Tax, as a member of the West Bengal Authority for Advance Ruling by government notification, with the appointment to come into force on 1st March 2021.

Commencement of Sections 52 and 66 - these amendments to the Companies Act come into force on appointed date.
The Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, 2020, appointed 11 February 2021 as the date on which Section 52 and Section 66 of the Act shall come into force by Ministry of Corporate Affairs notification.

Offer period for rights issue requires a minimum seven-day acceptance period from the date of the offer.
Rule 12A amends the Companies (Share Capital and Debentures) Rules by prescribing that, for the specified clause governing offers, the time period within which an offer must be kept open for acceptance shall be not less than seven days from the date of the offer, thereby setting a mandatory minimum acceptance window for such offers.