Filing suspension of outward supply details: failure to file GSTR 3B prevents furnishing GSTR 1 or invoice facility.
The amendment to rule 59 adds a provision disallowing a registered person from furnishing outward supply details in FORM GSTR 1 (or via the invoice furnishing facility) where the person has not filed FORM GSTR 3B for the relevant preceding period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) (preceding tax period), and persons subject to the electronic credit ledger restriction under rule 86B.

Advance Rulings procedure clarified: new CAAR regulations set jurisdiction, application, hearing and appeal framework requirements.
The regulations prescribe the procedural regime for customs advance rulings: CAAR jurisdiction (Delhi/Mumbai) and application requirements (Form CAAR-1, fee, signatures, quadruplicate filing), Secretary's administrative duties (receipt, scrutiny, record custody, notices, certified copies), and the Authority's powers (hearings, civil court powers, expert enquiries, reopening and correction of rulings). They set timelines for scrutiny and comments from Principal Commissioner/Commissioner, hearing conduct including ex parte disposal and restoration, amendment and rectification procedures, voidance for fraud, publication of rulings, and appeal mechanisms via CAAR-2 and CAAR-3.

Appellate authority delegation under Assam GST defines jurisdictional appellate forums for orders passed by tax officers.
Delegation of appellate powers under the Assam Goods and Services Tax framework authorises specified officers to function as Appellate Authorities for appeals under section 107 in respect of orders or decisions passed by designated adjudicating authorities within defined territorial jurisdictions. The arrangement assigns particular Joint Commissioners of State tax (Appeals) at Guwahati, Nagaon, Jorhat, Tinsukia and Silchar to hear appeals from Deputy Commissioners and Assistant Commissioners operating under the corresponding zones, while appeals from officers under the control of the Principal Commissioner at the Apex Office are also placed before the Joint Commissioner of State tax (Appeals), Guwahati. The order supersedes the earlier delegation order and is stated to operate from 18 December 2020.

Territorial jurisdiction assignment: Business Intelligence Cell members authorized to exercise statewide GST powers under Assam law.
The Principal Commissioner assigns Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Superintendents allotted to the Business Intelligence Cell the authority to exercise specified GST powers across the State of Assam, with headquarters at Guwahati. The notification supersedes a prior office order and takes effect from the re designation date stated in the government notification, formalising the delegation of territorial jurisdiction and administrative reach for BI Cell members under the Assam Goods and Services Tax Act.

GSTR filing restriction: failure to file requisite GSTR-3B blocks submission of outward-supply details in GSTR-1 and IFF.
A new sub-rule to rule 59 prohibits furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where the registered person has not furnished the requisite FORM GSTR-3B return for the relevant preceding period. The restriction applies to regular monthly filers (for the two preceding months), to quarterly filers under the proviso to section 39(1) for the preceding tax period, and to persons subject to the electronic credit ledger usage cap under rule 86B for the preceding tax period.

Furnishing of outward supplies blocked where GSTR-3B not filed; restrictions apply to quarterly filers and credit-restricted taxpayers.
The amendment bars furnishing of outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where FORM GSTR-3B is not filed: generally for failure to file GSTR-3B for the preceding two months; for quarterly filers where the preceding tax period's GSTR-3B is unfiled; and for taxpayers subject to electronic credit ledger usage restrictions where the preceding tax period's GSTR-3B is unfiled.

Restriction on GSTR-1 filing: access denied unless prior GSTR-3B returns have been filed for the applicable preceding period.
A new sub rule prohibits a registered person from furnishing outward supply details in FORM GSTR-1 or via the invoice furnishing facility unless the return in FORM GSTR-3B has been filed for the preceding two months or the applicable preceding tax period for quarterly filers; the same prohibition applies to persons subject to restrictions on use of electronic credit ledger, thereby conditioning reporting of outward supplies on prior GSTR-3B compliance.

Outward-supply reporting is blocked when required GSTR-3B returns remain unfurnished, including for quarterly filers and restricted credit users.
Furnishing of outward-supply details in FORM GSTR-1 is conditional on timely filing of FORM GSTR-3B. Registered persons with returns outstanding for the preceding two months cannot furnish GSTR-1. Quarterly return filers and persons subject to electronic credit ledger utilisation restrictions cannot furnish GSTR-1 or use the invoice furnishing facility if GSTR-3B for the preceding tax period has not been furnished.

Return-filing restriction prevents furnishing outward supply details in GSTR-1 or IFF where GSTR-3B returns remain outstanding.
The amendment conditions furnishing of outward supply details in FORM GSTR-1 and the invoice furnishing facility on prior filing of FORM GSTR-3B: monthly filers who have not filed GSTR-3B for the preceding two months, quarterly filers subject to the proviso who have not filed for the preceding tax period, and persons subject to electronic credit ledger limitations who have not filed for the preceding tax period shall not be permitted to furnish outward-supply details.

Import of odoriferous preparations not operated by burning made free under amended import policy for relevant tariff code.
The amendment treats preparations for perfuming or deodorizing rooms under HS Code 33074900-specifically room fresheners and car fresheners that do not operate by burning-as free for import, replacing the prior restricted designation for those non burning odoriferous products under Schedule I (Import Policy) of the ITC (HS), 2017.

Restriction on outward supply filings until prior GSTR-3B return is filed, limiting use of invoice furnishing facility.
The amendment to rule 59 bars a registered person from furnishing outward-supply details in FORM GSTR-1, or via the invoice furnishing facility, if the person has not filed the relevant preceding FORM GSTR-3B return. The restriction applies to monthly filers who have missed two preceding months' GSTR-3B, to quarterly filers who have not filed for the preceding tax period, and to persons subject to rule 86B's electronic credit ledger limitation until the preceding GSTR-3B is filed.

Return-filing restrictions bar outward-supply details where preceding GSTR-3B returns remain unfurnished or credit-ledger restrictions apply.
Rule 59 is amended to restrict furnishing outward-supply details where required FORM GSTR-3B returns remain unfurnished. Registered persons cannot furnish FORM GSTR-1 after non-filing for the preceding two months. Quarterly return filers cannot furnish FORM GSTR-1 or use the invoice furnishing facility after non-filing for the preceding tax period. The restriction also applies to persons subject to electronic credit ledger utilisation restrictions who have not furnished FORM GSTR-3B for the preceding tax period.

Restriction on outward-supply filing: GSTR-1 and invoice furnishing blocked where required GSTR-3B return for preceding period is not filed.
A new sub-rule to rule 59 prohibits a registered person from furnishing outward-supply details in FORM GSTR-1 or using the invoice furnishing facility if the person has not filed FORM GSTR-3B for the preceding two months or the preceding tax period; this applies to monthly filers, quarterly filers under the proviso to section 39(1), and persons subject to the electronic credit ledger limitation under rule 86B. The amendment takes effect on publication in the Official Gazette.

GSTR-1 filing restriction: failure to file GSTR-3B bars furnishing outward supply details and use of invoice facility.
The amendment adds a filing eligibility condition barring a registered person from furnishing outward supply details in FORM GSTR-1 if the person has not furnished FORM GSTR-3B for the preceding two months; analogous bars apply to quarterly filers and to persons restricted in use of the electronic credit ledger, including prohibition on using the invoice furnishing facility where FORM GSTR-3B for the preceding tax period has not been furnished.