Quarterly GST return option enables notified small taxpayers to file quarterly returns while paying tax monthly under section 39.
Notification designates registered persons (excluding those under section 14 IGST) with aggregate turnover up to the statutory threshold who opted under rule 61A(1) to furnish quarterly returns while paying tax monthly under the provisos to section 39, subject to filing of the immediately preceding month's return and continuation of the selected option until revised; loss of eligibility occurs if aggregate turnover crosses the threshold during a quarter, effective quarterly filing from January 2021, and a deemed option and portal window are provided for specified taxpayers based on prior FORM GSTR 1 behaviour.

Amendment to Customs Notification updates noticee and adjudicating authorities for specified show cause notice under Customs Act.
Amendment substitutes the table entry at serial number 14 in Notification No. 53/2016 Customs (N.T.), identifying M/s. Super Impex, Surat and others as the noticee with the stated show cause reference, and designating the erstwhile Commissioners of Customs at Jawaharlal Nehru Custom House, Air Cargo Complex Sahar, the Commissioner of Customs (Export) at New Custom House, and the erstwhile Commissioner (General & CFS Mulund) as the adjudicating authorities.

Anti-dumping duty extended on imports of front axle beams and steering knuckles from China, continuing trade protection into a further term.
The Central Government, exercising powers under the Customs Tariff Act and the anti-dumping rules, amends the principal notification to substitute the earlier expiry date and thereby further extend the applicability of anti-dumping duty on front axle beams and steering knuckles for heavy and medium commercial vehicles originating in or exported from the People's Republic of China, following a review initiated by the designated authority and a request for extension.

Anti-dumping duty on fluoroelastomers imposed, maintaining per unit import charges and scope limitations for affected exporters.
Imposition of anti dumping duty on Fluoroelastomers (FKM) from China PR follows a sunset review finding of continued dumping and injury; duties are prescribed per the notification Table with producer specific per kg amounts in US$, scope definitions including copolymers and terpolymers (excluding FKM compound and FFKM), payment in Indian currency, exchange rate determination by separate notification, and an effective five year duration subject to a stated terminal date unless revoked or amended.

E invoicing threshold reduced: mandate applies to taxpayers above revised turnover limit from January first, effective immediately.
E-invoicing is mandated for taxpayers with aggregate turnover exceeding one hundred crore rupees effective 1 January 2021 by amending the earlier Odisha Finance Department notification: the words "five hundred crore rupees" are substituted with "one hundred crore rupees" to change the compliance threshold under the Odisha Goods and Services Tax Rules.

Invoice Furnishing Facility: quarterly filers may submit early-month outward invoices electronically, altering GSTR-1 and ITC reporting.
The amendment replaces rules to mandate electronic furnishing of outward-supply details in FORM GSTR-1 or via an Invoice Furnishing Facility (IFF) for quarterly filers, excludes IFF-submitted first- and second-month invoices from the quarter's GSTR-1, requires invoice-wise and consolidated data categories in GSTR-1, introduces FORM GSTR-2B as a monthly auto-drafted ITC statement sourced from suppliers' GSTR-1/5/6 and ICEGATE, and prescribes timelines, reconcilation duties and adjustments to FORM GSTR-3B filing deadlines and quarterly-option procedures.

GST notification corrigendum corrects a proviso year reference in the English text of a prior Uttar Pradesh amendment.
A corrigendum amends the English text of a prior Uttar Pradesh GST notification by substituting the year number "2020" with "2019" in the fifth row of the proviso. The correction is limited to this textual change and does not make any other alteration to the earlier notification.

Tariff value fixation for selected edible oils, metals and agricultural commodities updates import valuation and customs assessment.
Substitution of TABLE-1, TABLE-2 and TABLE-3 to fix US dollar denominated tariff values as benchmarks for customs valuation of listed imports: edible oils (crude, RBD and other palm and soybean oils and palmolein), brass scrap (all grades), poppy seeds and areca nut per metric tonne; and unit tariff benchmarks for gold and silver in specified forms with defined exclusions and explanations relating to benefit entitlements under specified notification entries.

Combination filing procedure: omission of a Form I provision changes required filing content upon Gazette commencement.
The amendment omits paragraph 5.7 from Form I in Schedule II of the Competition Commission of India (Procedure in regard to the transaction of business relating to combinations) Regulations, 2011, thereby changing the prescribed content of Form I filings for combinations. The regulation is enacted under the Commission's statutory authority and comes into force upon publication in the Official Gazette, forming part of the continuing sequence of amendments to the principal 2011 Regulations.

Amendment to notification expands covered financial years by adding the subsequent year to the notification's scope.
Amendment substitutes the opening paragraph of Notification No. 47/2019-State Tax to expand the listed covered financial years by adding the subsequent year to the existing references, thereby extending the temporal scope of the original notification as published in the Gazette.

GSTR-3B filing deadlines updated: extended monthly due dates and specified electronic ledger payment rules for taxpayers.
Returns in FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the succeeding month, except that taxpayers with aggregate turnover up to five crore rupees in the previous financial year and principal place of business in Himachal Pradesh may file by the twenty-fourth day. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be paid by debiting the electronic cash ledger, no later than the prescribed filing date.

Due date extension for GSTR-1: monthly return deadlines moved to the 11th day of the succeeding month for specified taxpayers.
Extends the due date for furnishing FORM GSTR-1 by registered persons meeting the turnover criterion for each month from October 2020 to March 2021 to the eleventh day of the month succeeding such month, issued under the statutory provisions of the Himachal Pradesh GST Act; the time limit for returns under the provision corresponding to Section 38 will be notified later.

Due date for furnishing Form GSTR-1 updated for eligible small taxpayers, imposing a revised quarterly reporting schedule.
Prescribes timelines for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to the notified threshold, requiring them to report details of outward supplies effected during specified quarters by the extended dates set out in the notification, under the State GST Rules.

Basic customs duty on crude palm oil revised, altering the tariff entry and taking effect from the specified commencement date.
Amends Notification No. 50/2017-Customs by substituting the entry in column (4) against the specified serial number in the Table to prescribe a revised Basic Customs Duty rate on crude palm oil, and provides that the amendment shall come into force on the stated commencement date.

Anti dumping duty extension on polyester yarn imports continued by amending the notification to extend the duty period.
Amendment to the principal notification substitutes the previously specified expiry date in paragraph 3 with a later date, thereby extending the period during which anti dumping duty applies to Fully Drawn or Fully Oriented Yarn/Spin Drawn Yarn/Flat Yarn of Polyester originating in or exported from the People's Republic of China and Thailand, pursuant to powers under section 9A of the Customs Tariff Act and rule 23 of the anti dumping rules.

E Invoicing compliance requires obtaining an Invoice Reference Number via FORM GST INV 01 upload within the prescribed period.
Notification requires a specified class of registered persons who issued tax invoices otherwise than under sub rule (4) of rule 48 to obtain an Invoice Reference Number by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal; failure to upload within the prescribed time from the invoice date will result in the document not being treated as an invoice.

QR code with embedded Invoice Reference Number permits electronic invoice verification, with commissioner-authorised exemptions and conditions.
The Rules require a Quick Response code embedding the Invoice Reference Number when invoices are issued under sub rule (4) of rule 48 and allow the QR code with embedded IRN to be produced electronically for verification by the proper officer in lieu of a physical tax invoice; the Commissioner may, by notification on the Council's recommendation, exempt persons or classes from issuing invoices under that sub rule for specified periods subject to conditions.

Amendment to Rule 46 notification extends the compliance deadline and broadens retrospective applicability to prior financial years.
Amendment to a Bihar SGST notification under the sixth proviso to rule 46 broadens applicability from "a financial year" to any preceding financial year from 2017 18 onwards and substitutes the originally specified compliance date with a later fixed date, thereby extending the retrospective reach and the operative deadline of the prior Commercial Taxes Department notification.

Scope of financial year extended to include preceding years; export supplies to registered persons explicitly covered.
The State amends S.O. 110 (06-05-2020) under sub-rule (4) of rule 48, substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and inserting "or for exports" after "goods or services or both to a registered person", thereby allowing retrospective coverage for specified prior years and explicitly including supplies for export within the notification's scope.

Late fee waiver for delayed GSTR-10 returns reduces payable late fee to a capped amount if filed within the window.
The notification waives the portion of late fee in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but who furnish that return within the prescribed remedial window, thereby capping the late fee payable at that amount for eligible filers and conditioning the relief on filing within the specified period.