Jurisdiction of GST officers limited to faceless administration registration cases assigned across the territory, effective immediately.
The Commissioner designates Assistant Commissioner (ST) and State Tax Officer to have jurisdiction over the entire territory solely for computer generated cases assigned to them under the faceless administration mechanism for the purpose of registration; the assignment is immediate.

Sovereign wealth fund exemption conditioned on ownership, reporting, audit, segmented accounts, and prohibition on borrowings for investments.
Specification names Norfund, Government of Norway as a specified person eligible for exemption for investments made in India within the notified period, contingent on compliance with conditions including timely income-tax return filing, statutory audit and submission of a prescribed audit report, quarterly electronic investment statements, and maintenance of segmented accounts. Additional conditions require continued government ownership and regulation under Norwegian law, earnings to vest with the government or its designated account with limited exceptions for creditor payments, prohibition on borrowings for India-directed investments, non-participation in investee day-to-day operations while permitting monitoring and director appointment rights, and forfeiture of exemption upon any breach.

Penalty waiver date extension: compliance deadlines moved to permit continued waiver for non compliance with prior GST notification.
The amendment substitutes the cutoff date "31st day of March" with "30th day of June" and replaces "01st day of April" with "1st day of July" in notification No.103/GST-2 dated 15th December, 2020, thereby extending the period during which penalties for non compliance with Notification No.18/GST-2 (dated 31.03.2020) are waived.

GST notification amendment substitutes specified table year entries, updating applicability with a retrospective effective date.
Amendment directs that in the original notification's Table the figures "2020" in column (5) against serial numbers 19A and 19B shall be substituted with "2021", and states that this change shall operate from 1st October, 2020.

Special Economic Zone area notification expands zone by adding adjacent land, updating legal area and cadastral particulars.
The Central Government, exercising powers under the SEZ statutory framework and rules, notifies inclusion of an additional contiguous parcel (Khasra 17/2 min (east), Rectangle 06, Village Tikri) proposed by the developer, thereby increasing the notified area of the IT/ITES Special Economic Zone at Village Tikri and updating the official total area by ministerial notification.

Designation of Special Courts: new allocations of Kerala Sessions and Special Courts assigning district jurisdictions under PMLA.
The Central Government substitutes the Kerala entry in the PMLA notification to designate the Principal Sessions Courts at Ernakulam and Kozhikode as primary trial fora, allocate specific districts to each, and to identify Additional and Special Sessions Courts for SPE/CBI cases at Thiruvananthapuram and Ernakulam, including two Special Courts at Ernakulam covering the entire State, thereby clarifying territorial jurisdiction for PMLA prosecutions and designated investigative agencies.

Sea cargo manifest compliance period extended under the transhipment regulations, revising the deadline specified in the existing framework.
Sea Cargo Manifest and Transhipment compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the period specified in regulation 15(2) from 15 April 2021 to 31 May 2021. The amendment takes effect upon publication in the Official Gazette.

Exchange rate determination for customs converts specified foreign currencies to rupees for import and export valuation.
The Central Board of Indirect Taxes and Customs prescribes exchange rates to convert specified foreign currencies into Indian rupees for imported and exported goods, effective 16 April 2021, superseding the prior notification; rates are set in Schedule I (per unit) and Schedule II (per 100 units) with separate entries for imported and exported goods.

Tariff value fixation for specified imports establishes customs valuation benchmarks for edible oils, metals, and agricultural products.
The notification amends the principal tariff-value instrument by substituting Tables 1-3 to fix tariff values for specified imported commodities, listing commodity-specific US dollar tariff values per metric tonne for edible oils, brass scrap and areca nuts, and per unit measures for gold and silver in defined forms, thereby establishing customs valuation benchmarks for those import entries.

Pension Fund investment eligibility: revised rules tighten loan treatment and prescribe certification and application requirements.
Rule 2DB is amended to exclude payments to creditors or depositors for loans or borrowings taken for purposes other than making investments in India from clause (iii), omits clause (iv), and inserts an Explanation equating "loan and borrowing" with the definition in Explanation 2 to clause (23FE). Form No.10BBA is replaced by a new application requiring the pension fund to certify foreign constitution and regulation, tax status or exemption, fiduciary investment purpose for retirement-related benefits, exclusive use of earnings for beneficiaries (with limited creditor/depositor exception), limited non-participation in investee operations, and to attach constitutive documents and verification.

Anti-dumping duty extension keeps measures on barium carbonate imports from specified origin in force until further amendment or revocation.
The Central Government, acting under powers in the Customs Tariff Act and anti-dumping rules after initiation of a continuation review, amends the principal notification imposing anti-dumping duty on barium carbonate from the specified origin by inserting a paragraph stating that the anti-dumping duty shall remain in force up to and inclusive of the newly specified terminal date, unless revoked, superseded or earlier amended.

Correction of Notification Reference replaces the prior citation with "GST-2" to amend the earlier notification.
The corrigendum directs that in Notification No. 07/ST-1/H.A. 6/2003/S.59/2021 dated 10 March 2021, on page 591, line 5, the text "ST-1/H.A. 6/2003/S.59/2021" shall be read as "GST-2," effecting an administrative correction to the notification's citation.

Extension of GST notification timelines shifts applicability forward under amended state tax notification.
Amendment under Section 128 modifies Notification No. 89/2020-State Tax by substituting dates in the first paragraph: "31st day of March" is replaced with "30th day of June" and "01st day of April" is replaced with "1st day of July", thereby revising the temporal applicability of the principal notification.

Information utilities update standards strengthened through monthly reporting, quarterly disclosure, and expanded debt default Form C requirements
Information utilities must maintain minimum service quality standards, including timelines for registration of users, issuance of records of default, and annual statements, and adopt quality standards and certifications. Users who submit Form C information must update it monthly, with default information updated within seven days of occurrence. Information utilities must also publish quarterly statistics on debt information, and Form C is expanded to cover detailed particulars of debt, security, default, and supporting documents.

Commercial Tax Tribunal appointment approved for District & Sessions Judge posting as Chairman in Uttarakhand.
Appointment of the Chairman, Commercial Tax Tribunal, Uttarakhand, by gubernatorial approval under Section 54(2)(a) and 54(4)(a) of the Uttarakhand (Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007, following the recommendation of the Uttarakhand High Court. Shri Harish Kumar Goyal, District & Sessions Judge, Rudraprayag, was posted as Chairman, Commercial Tax Tribunal, Uttarakhand, Dehradun, with effect from 15.04.2021.

Market infrastructure recognition in IFSCs requires authorised ownership, fit-and-proper governance, resilience, and continuous regulatory compliance.
Recognition of IFSC stock exchanges, clearing corporations and depositories depends on incorporation, ownership, fit-and-proper status, net worth, governance and operational capability. Stock exchanges require orderly trading, surveillance, investor grievance and continuity systems; clearing corporations require netting, novation, risk controls and a Settlement Guarantee Fund; and depositories require secure dematerialisation, daily reconciliation, data protection and investor safeguards. Recognised institutions must ensure fair access, maintain electronic records, appoint a compliance officer, submit returns, and remain subject to inspection, audit, directions and prescribed conditions.

Schedule cross-reference correction aligns Finance Company Regulations with revised eligibility provisions for International Financial Services Centres.
Schedule cross-references in the International Financial Services Centres Authority (Finance Company) Regulations, 2021 are corrected to align the Schedule's enabling citations with regulation 3(5)(i) and regulation 3(5)(ii), replacing references to regulation 3(4)(i) and regulation 3(4)(ii). The corrected bracketed citation retains the reference to regulation 3(1) and applies in both Hindi and English versions.

Consumer Welfare Fund constitution under Uttarakhand GST law takes effect from the GST commencement date.
The State Government constituted the Uttarakhand Consumer Welfare Fund under section 57 of the Uttarakhand Goods and Services Tax Act, 2017, noting that the measure was expedient in public interest. The notification is deemed to have come into force on 1 July 2017, aligning its operation with the commencement of the GST regime under the Act.

Anti-dumping duty on Normal Butanol imports continues for five years amid findings of continued dumping and injury risk.
Anti-dumping duty was continued on imports of Normal Butanol or N-Butyl alcohol under tariff item 29051300 from the European Union, Malaysia, Singapore, South Africa and the United States of America after a review found continued dumping, likelihood of injury, and the likelihood of continuation and recurrence of dumping and injury. The notification imposes varying duty rates by origin, export country and producer, and provides that the duty will remain effective for five years from publication, subject to earlier revocation, supersession or amendment.

Consumer welfare fund committee constituted to guide proper utilisation of fund amounts for consumer welfare.
Standing Committee is constituted for the Uttarakhand Consumer Welfare Fund to make recommendations on the proper utilisation of amounts credited to the Fund for consumer welfare. The Committee includes senior officials from the Finance and State Tax departments, with nominated representatives from the Law Department and the Food, Civil Supplies and Consumer Affairs Department. The Secretary, Finance, is the Chairman, the Commissioner, State Tax, is the Vice Chairman, and an officer not below the rank of Joint Commissioner, State Tax, at Headquarters, serves as Member Secretary.