Extension of due dates for anti profiteering compliance extended to end of March, effective from start of December.
The State Government amends the earlier notification under section 168A of the Telangana GST Act to substitute the November compliance deadlines with end of March dates for anti profiteering measures, replacing specified November dates with March dates, and declares the amendment to be deemed in force from 1st December, 2020.

Waiver of penalty for GST non-compliance, conditional on future compliance and granted with retrospective effect.
The State government waives the amount of penalty payable by registered persons for non compliance with the prior G.O. during the specified non compliance window, provided those persons comply with the notification's provisions from the commencement of the subsequent compliance period; the waiver is declared to have retrospective effect from an earlier effective date.

Customs corrigendum correcting a tariff code and adding a prior notification to the annexure, updating entries accordingly.
Corrigendum amends Notification No. 11/2021-Customs by correcting a published tariff numeral at the specified Gazette location and by adding a new serial entry to the notification's annexure referencing an earlier Customs notification, with administrative file reference and signatory recorded.

Customs tariff correction adds a new tariff entry and updates proviso cross references affecting exemption scope.
Correction substitutes the original S. No. 377A with two entries, 377A and 377AA, listing specified tariff headings and associated goods descriptions (377A excluding SIM socket/other mechanical metal items for cellular mobile phones; 377AA covering listed headings as "All goods"). The corrigendum also amends paragraph II by omitting specified clauses as before and revises the second proviso to alter the cross reference from "and 377A" to "377A and 377AA", ensuring the proviso applies to both entries.

Late fee waiver for delayed GSTR-3B filings extended, excess fees waived and full waiver where central tax payable is nil.
The notification substitutes a Table fixing extended filing dates for FORM GSTR-3B by turnover class and tax period, and inserts provisos waiving the total amount of late fee under section 47 in excess of a nominal floor, with full waiver where the total central tax payable in the return is nil; parallel waiver provisions apply to specified later months and to historical tax periods if returns are filed within a designated mid-year window, and certain provisos are deemed retrospective to stated June dates.

Late fee waiver for delayed GSTR filings where outward supply details are furnished by prescribed extended deadlines.
Waives the late fee for registered persons who fail to furnish outward supply details in FORM GSTR-1 for specified monthly and quarterly periods, provided they submit those details by the extended dates set out in the Table; the amendment to the earlier notification is made under the Telangana GST Act and is effective retrospectively from 24 June 2020.

Reduced interest relief for delayed GST returns provides phased nil-interest windows followed by standard interest for specified tax periods.
Relaxation prescribes reduced or nil interest for delayed GSTR-3B filings for tax periods February 2020 to July 2020, differentiating two classes of registered persons by aggregate turnover. Each class is allotted specified nil-interest intervals for particular tax months, after which a stated interest rate applies; the relief applies only to persons required to furnish FORM GSTR-3B who failed to file and pay for the listed months. The notification is made operative from the stated retrospective commencement date.

Agriculture Infrastructure and Development Cess inclusion: exemptions revised to treat AIDC as part of the duty base for specified customs notifications.
The notification amends four customs miscellaneous exemption notifications to include Agriculture Infrastructure and Development Cess (AIDC) within their exemption scope, substituting Explanation text to define the duty base as the sum of the standard rate of duty under the First Schedule to the Customs Tariff Act and the AIDC leviable under the Finance Bill, 2021, and inserting corresponding preamble language where applicable.

Tariff value fixation for edible oils, metals and agricultural commodities updated, replacing prior tables under Customs Act powers.
Under section 14(2) of the Customs Act the CBIC substitutes Tables 1-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars per metric tonne (and per unit for gold and silver) for specified imported goods, including edible oils, brass scrap, poppy seeds, areca nut, and defined forms of gold and silver; several entries are stated as "no change."

Networth and governance reforms: continuous AMC networth maintenance and quarterly trustee review, with tightened timelines for refunds and unit issuance.
Amendments update definitions (including sponsor, exchange traded fund, equity related instruments, networth, relative), require AMCs to maintain specified networth continuously with trustees conducting quarterly reviews, exclude loans to sponsors/associates when computing AMC networth, shorten refund and unit-issuance timelines (refunds within five working days; units/demat timelines), require dematerialisation within two working days, set open-ended repurchase price floor at 95% of NAV, mandate segregation and ring-fencing of scheme assets and liabilities, and insert or omit multiple provisos and schedule clauses to align terminology and operational requirements.

Quarterly return option for eligible small taxpayers allows continued quarterly filing with monthly tax payment and limited revision window.
Notification permits registered persons below a specified aggregate turnover threshold who opted under rule 61A(1) to furnish quarterly returns from January 2021, subject to the condition that the return for the preceding month was furnished when exercising the option and that the option, once exercised, remains effective unless revised. Eligibility ceases if aggregate turnover crosses the threshold during a quarter, effective from the following quarter's first month. Deemed options for October 2020 filers were set out and an electronic window on the common portal allowed changing the default option within a prescribed period.

Special tax deposit procedure: interim electronic cash ledger deposits required in early quarter months based on prior period liability.
Notification permits registered persons filing quarterly returns to make interim payments in the first and/or second month of a quarter by depositing into the electronic cash ledger an amount equal to thirty five percent of the tax liability from the relevant preceding period (preceding quarter for quarterly filers; last month of immediately preceding quarter for monthly filers). Deposits are not required where electronic cash or credit ledger balances suffice or where liability is nil. Eligibility requires furnishing the return for a complete preceding tax period.

Extension of due dates for anti profiteering GST compliance shifted to end March, allowing additional time for required actions.
Amendment to G.O.Ms.No.264 substitutes the proviso to clause (i) by moving the original late November compliance deadlines for anti profiteering measures under the Andhra Pradesh GST regime to end March, and states the amendment is deemed effective from 1 December 2020.

Commencement of Section 7 appointed as the operative date for enforcement under the Andhra Pradesh GST amendment notification.
The Governor, exercising powers under the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2019, by notification appoints 10th November 2020 as the date on which the specified amendment provision shall come into force, and directs publication of that notification in the Andhra Pradesh Gazette.

Exchange rate determination sets new customs conversion rates for imports and exports, effective from early February 2021
The notification, issued under the Customs Act, determines distinct rates of exchange for conversion of specified foreign currencies into Indian rupees for imported and exported goods, sets those rates in Schedule I and Schedule II, and makes them effective from 5th February, 2021; it supersedes the prior exchange-rate notification except as to prior actions.

Amendment to central excise notification reallocates appellate postings and restructures territorial jurisdiction tables.
Amendment revises territorial and appellate assignments by removing a sub-entry against Sl. No. 7 in Table I, substituting Sl. No. 14 with four designated Commissioner (Appeals) postings for Mumbai, Raigarh and Thane, and restructuring Table III by substituting Sl. No. 13 with Delhi 1 (its constituent units), omitting Sl. Nos. 14 and 31, and replacing Sl. No. 32 with Mumbai II listing Mumbai East, Mumbai Central and Mumbai South.

Appointment of HAAR member: Ms Rachna Singh named as member under HGST Act by departmental amendment.
Amendment substitutes the entry at serial no. 2 in notification no.112/ST-2 dated 18.10.2017 to appoint Ms. Rachna Singh, Joint Commissioner, GST Panchkula as member of HAAR under the Haryana Goods and Services Tax Act, 2017, effected by notification No. 05/GST-2 dated 3rd February 2021 issued by the Excise and Taxation Department under powers conferred by section 96.

Extension of adjudication period under Customs Act provision extends time for determination of duty or interest for listed entities.
The Principal Director General, Directorate of Revenue Intelligence, under the first proviso to section 28(9) of the Customs Act, 1962, extends the period for determination of duty or interest for specified show cause notices by appointing the Common Adjudicating Authority and granting further time beyond the initial one year or six month limitation. The notification enumerates named noticees, cites the related show cause notices and prior appointment notifications, and specifies whether the extension granted for each matter is for one year or six months to permit adjudication by the appointed authority.

Tariff value fixation for specified edible oils, metals and seeds maintained; amended tariff tables substituted under Customs Act.
Fixation of tariff values under sub-section (2) of section 14 of the Customs Act, 1962: Notification No. 13/2021 substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.), setting tariff values for specified edible oils, brass scrap, poppy seeds, areca nut and per-weight tariff values for specified forms of gold and silver, with explanatory clarifications and linkages to pre-existing notification entries for benefit entitlement.

SEZ notification amendment replaces specified appointees for Falta SEZ, substituting two listed representatives under the SEZ framework.
Amendment to an existing Special Economic Zone notification substitutes the persons recorded at Sl. No. 5 and Sl. No. 6 for Falta SEZ with newly specified appointees, identifying their names, corporate affiliations and roles; the remainder of the earlier notification remains unaltered.