Extension of time-limits for GST compliances during pandemic, with specified statutory exclusions and procedural adjustments.
A pandemic-time extension allows delayed completion or compliance of statutory actions under the Puducherry GST framework to a single extended date, covering proceedings, orders, notices and filings, while expressly excluding certain substantive provisions, rules and e-way bill compliance; a distinct later extension applies to actions under a specified rule, and refund-rejection orders are deferred until fifteen days after receipt of reply or the general extended date, whichever is later.

Cumulative input tax credit adjustment: May return must include prior month credits; invoice details may be filed via IFF.
The amendment mandates a cumulative adjustment of input tax credit in FORM GSTR-3B for May 2021 to cover April and May 2021 together, and permits registered persons to furnish April 2021 invoice details via the Invoice Furnishing Facility (IFF) within the prescribed filing window in May.

GST return filing requirement extended for composition taxpayers to furnish annual Form GSTR-4 by an extended deadline.
The amendment requires specified persons to furnish the annual composition return in Form GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021, as an added proviso to the earlier notification, and declares the notification to be effective from 30th April, 2021.

Amendment to State GST notification extends specified cut off dates and applies retrospectively to the notification.
The amendment substitutes two deadline references in the proviso to clause (i) of the earlier notification, replacing "29th day of November, 2020" with "30th day of March, 2021" and "30th day of November, 2020" with "31st day of March, 2021." The State Government issues the change under the enabling power in the State GST Act and declares the notification to be deemed in force from 1st December, 2020.

Correction to Section 269ST notification: 'payer' replaces 'payee', altering the operative wording published earlier.
Correction substitutes the term payer for payee in the Gazette notification published 7 May 2021 (S.O. 1803(E)), confirming that all references in that notification are to be read as payer as of the corrigendum dated 10 May 2021.

Entity name correction clarifies the substituted corporate name in a prior income-tax notification, ensuring accurate recordation.
The corrigendum replaces "Canada Pension Plan Investment Board Private Holdings (4) Inc." with "CPP Investment Board Private Holdings (4) Inc." in paragraph 1, lines 3-4 of Notification No. 35/2021 dated 22 April 2021.

Entity name correction: notification amends prior text to read Stretford End Investment Pte. Ltd. in the tax notification
The corrigendum corrects the entity name in Notification No. 54/2021: replace "Stretford Investment Pte. Ltd." with "Stretford End Investment Pte. Ltd." in paragraph 1 of the prior Gazette notification, as an administrative amendment to the published text.

Amendment to GST notification shifts statutory cutoff dates and deems the change effective from 30 March 2021.
The State GST notification substitutes the figures, letters and words "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July" in the first paragraph of the earlier notification, effected under Section 128 of the Chhattisgarh GST Act. The amendment is declared deemed to have come into force on 30th March 2021.

Composition scheme threshold reduced, altering eligibility criteria effective from April with retrospective effect from March.
Amendment substitutes the earlier higher monetary threshold for composition scheme eligibility with a lower threshold, effective from the first day of April, 2021, and the notification is deemed to have come into force on the eighth day of March, 2021.

Chip Imports Monitoring System registration required for specified integrated circuits, affecting customs clearance and bill of entry compliance.
Imports of specified electronic integrated circuits and parts remain free but are subject to compulsory online registration under the Chip Imports Monitoring System (CHIMS). Importers must obtain an automatic Registration Number by submitting advance information and paying a nominal fee on CIF value within a window beginning sixty days before arrival up to the date of arrival; the Registration Number is valid for seventy five days and must be entered, with its expiry date, in the Bill of Entry to permit customs clearance.

Amendment to notification: substituted deadline extended to 31-03-2021, deemed effective from 28-02-2021.
Amendment replaces the figure "28-02-2021" with "31-03-2021" in Notification No. 95/2020-State Tax, modifying the timeline of that prior notification. Issued under the State GST Act and Rules, the amendment is declared to be deemed in force on 28th February 2021 and is published as an official government notification of the Commercial Tax Department.

Registration exemption for certain non residents and government entities; provisional registration requirements do not apply under GST law.
The notification provides that the provisions of sub section (6B) or sub section (6C) of section 25 of the Chhattisgarh Goods and Services Tax Act, 2017 shall not apply to specified categories: non citizens of India; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying under the special registration provision. It supersedes the earlier Notification No. 17/2020 and is effective from 23 February 2021.

Import deadline extension for Urad imports: adjustment of the operative import timetable for specified HS-coded consignments.
The Central Government amended a prior notification to extend the last date for import of the allocated quantity of Urad (Beans of the SPP Vigna Mungo (L.) Hepper) under HS Codes 0713 31 10, 0713 90 10 and 0713 90 90 in Schedule I (Import Policy) for the fiscal year, thereby adjusting the operative import timeline established by the principal notification and its amendments.

Derivative trading and clearing membership under banking regulations is clarified to permit trading and/or clearing functions in derivative segments.
Regulation 13(8) is corrected to provide for functioning as a trading member for interest rate or currency derivatives and/or as a clearing member for clearing and settlement in any derivative segment. The correction removes the qualification restricting clearing membership to a professional clearing member.

Cash payment restriction under Section 269ST: COVID-treatment facilities must obtain PAN/Aadhaar and relationship for cash receipts.
Central Government specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres and similar medical facilities providing Covid treatment as specified recipients under the proviso to Section 269ST for cash receipts during the notified period, requiring such facilities to obtain and record the PAN or AADHAAR of the patient and of the payer and to record the relationship between the patient and the payer.

Anti-dumping duty extension maintained for subject seamless steel tubes, keeping the existing duty in force pending review.
An amendment to Notification No. 7/2017-Customs (ADD) preserves the existing anti-dumping duty on seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel originating in or exported from the People's Republic of China by inserting a provision that the anti-dumping duty shall remain in force up to and inclusive of the specified extension date unless revoked, superseded or amended earlier, thereby continuing the duty during the ongoing review process under the Customs Tariff Act and relevant rules.

Extension of GST compliance periods due to COVID-19, with specified statutory exclusions and procedural limits.
Notification extends GST-related time limits for completion or compliance of actions by authorities or persons that fell during the specified mid-April to end-May period, covering proceedings, orders, notices, filings and returns, but excludes certain substantive and procedural provisions and associated rules. A specific rule receives a separate short extension into mid-June, and timelines for issuance of orders on refund rejection are extended to fifteen days after receipt of reply or to the end of May, whichever is later. The notification is effective from mid-April 2021.

Cumulative input tax credit adjustment: May GSTR-3B must reflect cumulative ITC for April and May; IFF window extended.
The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility (IFF) from May 1, 2021 until May 28, 2021.

Extension of return filing deadline for FORM GSTR-4 grants additional time for taxpayers to submit the annual GST return.
An amendment directs specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021, and declares the amendment to be deemed in force from 30th April, 2021, thereby extending the statutory filing deadline under the Odisha GST notification framework.

Late fee waiver for GST returns grants limited additional filing days for specified taxpayers after the due date.
Waiver of the late fee under section 47 is provided for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date: different additional filing windows from the due date are prescribed by class (based on aggregate turnover and filing category) and by tax period as set out in the inserted Table. The amendment is effective retrospectively from a stated date in April and is made under the Odisha Goods and Services Tax Act.