Restrictions on Input Tax Credit use limit electronic credit for high-value supplies, with exemptions and suspension tied to return reconciliation.
Amendments require biometric Aadhaar authentication or biometric and document-based KYC with in-person verification for registration completion; extend timelines and condition registration grant on physical verification where Aadhaar authentication is not completed or officer deems it fit; introduce reconciliation-based suspension where significant discrepancies exist between returns, GSTR-1 and supplier data, bar refunds during suspension, and add a rule limiting use of electronic credit ledger to discharge almost all output tax liability for high-value taxable supplies subject to specified exemptions and Commissioner's discretion.

Commencement of GST amendments: notification appoints a specific date for selected amendment sections to take effect.
The Lieutenant Governor, under sub section (2) of section 1 of the Puducherry Goods and Services Tax (Second Amendment) Act, 2020, appoints the first day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force, via a notification issued by the Commercial Taxes Secretariat.

HSN Code requirement: registered suppliers must state eight-digit HSN codes for specified chemical supplies in tax invoices.
Registered persons must include an eight-digit HSN code in tax invoices for supplies that correspond to the classes and HSN codes listed in the Table; the proviso mandates recording the full eight-number digit HSN identifier for each applicable chemical item in invoices issued under the Puducherry GST rules.

Notification amendment extends specified GST deadlines by substituting later dates and fixing commencement.
Amendment revises specified deadline dates in the proviso to clause (i) of the first paragraph of the notification issued vide G.O. Ms. No. 44, dated 7th September, 2020: "29th day of November, 2020" is substituted by "30th day of March, 2021" and "30th day of November, 2020" is substituted by "31st day of March, 2021." The amendment is made under the powers conferred by section 168 A of the Puducherry Goods and Services Tax Act, 2017.

GST registration verification, credit restrictions and return-filing controls strengthen compliance through biometric authentication, suspension procedures and electronic ledger limits.
Gujarat GST registration applications require biometric authentication, photographs and prescribed KYC or document verification, subject to applicable exemptions. Cancellation and suspension mechanisms extend to wrongful input tax credit, return mismatches, excess outward-supply reporting and electronic credit ledger breaches. Significant discrepancies may trigger electronic suspension intimation and a notice seeking explanation, with refunds barred during suspension. The amendments also restrict unmatched input tax credit, block outward-supply reporting for specified return defaulters, limit electronic credit ledger use in prescribed cases, and expand e-way bill validity and restrictions.

Time limit extensions under Taxation and Other Laws (Relaxation) Act: specified compliance deadlines extended and certain dates substituted.
The notification supersedes the earlier supersession notice and prescribes that, generally, time limits under the relaxation Act shall be treated as ending on the 30th day of March, 2021 with an extended completion date of 31st March, 2021, subject to substituted earlier January dates for certain specified enactments and certain income-tax orders. For income-tax compliance for the assessment year beginning 1 April 2020, specified categories of taxpayers have return due dates extended to 15th February, other taxpayers to 10th January, and audit report filing is extended to 15th January, 2021.

Commencement of Amendment Act: specified amendment provisions appointed to come into force on the appointed day.
The notification appoints the first day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 15 of the Goods and Services Tax Amendment Act shall come into force, issued under the enabling power of sub section (2) of section 1 of the Amendment Act.

Filing deadline extension under the Direct Tax Vivad se Vishwas Act: declaration due date amended and enforced on publication.
The Central Government amended Notification No. 85/2020 under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, substituting the previously specified due date in clause (a) with a later date for filing declarations under the scheme. The amendment is confined to changing the deadline and comes into force upon publication in the Official Gazette.

Deadline extension for a Delhi GST notification: compliance date deferred and amendment made to prior notification.
The notification substitutes "15th day of July, 2020" with "31st day of August, 2020" in the first proviso of the third paragraph of Notification No. 21/2019-State Tax and declares the amendment to take effect from the 13th day of July, 2020, issued under the powers of the Delhi Goods and Services Tax Act, 2017.

Delegation of authority under FT(DR) Act: officers authorised to exercise export import authorisations with graded financial limits and specialised unit exemptions.
The Central Government delegates powers under Section 13 read with Section 11 of the Foreign Trade (Development and Regulation) Act, 1992 to specified officers of the Directorate General of Foreign Trade and designated departmental officers, assigning graded monetary competence for issuing import/export authorisations, registration certificates, permits and duty credit scrips, with unlimited competence retained for certain specialised roles and explicit supersession of earlier related notifications.

Interest relief for delayed GST returns: phased nil-interest windows then standard interest resumes for specified taxpayers.
Amendment prescribes phased nil-interest windows for delayed filing of FORM GSTR-3B for tax periods February-July 2020 and specifies that, for defined classes of registered persons (segmented by aggregate turnover and principal place of business), interest shall be nil until stated calendar cut-offs for each month and group and the ordinary interest rate shall apply after those cut-offs; the notification takes effect from 24 June 2020.

Annual return filing deadline extension allows electronic submission for the 2019-20 year through the common GST portal.
The Commissioner, under the West Bengal GST Act and rules and on Council recommendation, extends the time limit for furnishing the annual return for 2019-20, permitting electronic filing through the common portal and stating the notification is effective from 30 December 2020.

Tariff value fixation: Revised customs values notified for specified edible oils, metals, seeds and areca nut for import valuation purposes.
Amendment substitutes Tables 1-3 in the non tariff notification to fix US dollar denominated tariff values for specified imported goods: revised per metric tonne values for certain edible oils, brass scrap, poppy seed and areca nuts; unit values and explanatory provisos for specified forms of gold and silver; the amendment operates as an administrative valuation measure under the Customs Act.

Customs Authority for Advance Rulings notified to commence under Customs Act provision, operationalising the advance rulings framework.
The Central Board of Indirect Taxes and Customs, pursuant to powers under the Customs Act, notifies that Notification No. 102/2020-Customs (N.T.), establishing the Customs Authority for Advance Rulings and specifying its appointment and functions, shall come into force on the stated commencement date, thereby operationalising the advance rulings framework set out in that earlier notification.

Extension of annual return filing deadline under GST Act to 28 February 2021 for the 2019-20 financial year.
The Commissioner, under the State GST Act and corresponding rules and on the Council's recommendation, extends the deadline for electronic filing of the annual return for the 2019-20 financial year via the common portal until 28 February 2021, invoking the statutory power to extend time limits for return submission.

Commencement of GST amendment provisions scheduled to come into force on the appointed commencement date under statutory power.
The State Government, under sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2020, appoints the 1st day of January, 2021 as the date on which Sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force by notification S.R.O. No.282/2020.

Aadhaar authentication tightened; registration verification expanded and suspension powers added for reconciled GST return discrepancies.
Amendments require biometric Aadhaar authentication or alternative biometric/KYC verification and in-person document verification for GST registration; extend processing timeframes (seven working days or thirty days when Aadhaar authentication is absent or physical verification is ordered) with deemed approval if officers fail to act; enable suspension of registration following automated reconciliation between GSTR-3B, GSTR-1 and auto-generated inward supplies via FORM GST REG-31, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for output tax beyond ninety-nine percent subject to specified exemptions.

Extension of compliance deadlines under Bihar GST: deadlines extended and amendment effective from early December.
Amendment to notification No. S.O. 129 dated 9 June 2020 substitutes, in the proviso to clause (i), the deadline "29th day of November, 2020" with "30th day of March, 2021" and the deadline "30th day of November, 2020" with "31st day of March, 2021." The amendment is issued under the Bihar Goods and Services Tax Act and is effective from 1st December, 2020.

Extension of compliance date under companies board meetings rules postpones expiry of a transitional provision.
Amendment substitutes the operative date in rule 4(2) of the Companies (Meetings of Board and its Powers) Rules, 2014, extending the period for the transitional application specified in that sub rule. The change is effected under sections 173, 177, 178 and 186 read with section 469 of the Companies Act, 2013, and the amendment comes into force on publication in the Official Gazette.

Tax reimbursement scheme amendment removes eligibility extensions and preserves earlier extension orders for eligible industrial units.
The Assam Industries (Tax Reimbursement for Eligible Units) (Amendment) Scheme, 2020 amends the principal reimbursement scheme from the date of its publication in the Official Gazette. Clause 4(1) is revised by removing the existing provisos from paragraphs (i) and (ii) and omitting sub-para (c) in paragraph (iii). A savings provision preserves earlier extension orders as valid and deems pending extension applications without orders to have been rejected.