Anti-dumping duty imposed on flexible slabstock polyol, varying by producer and origin to address injurious dumped imports.
Imposition of definitive anti-dumping duty on Flexible Slabstock Polyol (molecular weight 3000-4000) imported from Saudi Arabia and the United Arab Emirates, based on findings of dumping, material injury to domestic industry, and causation. The notification prescribes producer- and origin-specific duty rates in foreign currency per metric unit, directs use of government exchange-rate notifications with the bill of entry date as the relevant date, and levies the duty for a five-year statutory period subject to earlier revocation, with a specified terminal date provided by amendment.

Threshold reduction for GST regulatory eligibility takes effect, lowering the turnover criterion under the state amendment.
The State Government amends the earlier notification under powers of sub-rule (4) of Rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017 to substitute the words "one hundred crore rupees" with the words "fifty crore rupees" in the first paragraph of notification No. F A 3-51-2019-1-V (29), effective from the first day of April, 2021.

Amendment to Audit Rules limits rule 11(g)'s application to financial years commencing on or after 1 April 2022.
Amendment narrows the temporal scope of rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 by substituting the clause's opening words so that it applies only in respect of financial years commencing on or after 1 April 2022, thereby delimiting the applicability of rule 11(g) by the specified financial year cut off.

Commencement date amendment in Companies Accounts Rules postpones application of a proviso until next year under statutory authority.
The amendment replaces the commencement date in the proviso to sub rule (1) of rule 3 of the Companies (Accounts) Rules, 2014 with a later date, thereby postponing the proviso's applicability; the rules are made under section 134 read with section 469 of the Companies Act, 2013 and are titled Companies (Accounts) Second Amendment Rules, 2021.

Regulatory date extension: correction substitutes the operative period to run till 15th April, 2021 in the customs regulation.
Corrigendum corrects the wording of regulation 15, sub regulation (2) by substituting the earlier words with the words "till 15th April, 2021", thereby amending the operative period specified in the original notification.

Retrospective exemption from state tax on fishmeal and post hoc levy on agricultural machinery parts for specified periods.
No state tax shall be levied on supply of fishmeal (heading 2301) from 1 July 2017 to 30 September 2019, while state tax is levied on pulley, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433, 8436) for the period 1 July 2017 to 31 December 2018; no refunds shall be made of tax collected that would not have been collectible had these provisions been in force.

Restriction on outward supply filings when GSTR-3B returns are not filed, limiting GSTR-1 and invoice furnishing access.
The amendment conditions the furnishing of outward supply details in FORM GSTR-1 or via the invoice furnishing facility on prior compliance with FORM GSTR-3B return-filing: regular monthly filers, quarterly filers covered by the proviso to sub-section (1) of section 39, and persons subject to electronic credit ledger usage limits are not permitted to file GSTR-1 or use the invoice facility unless the relevant preceding GSTR-3B return(s) have been furnished.

Customs exchange rates updated for specified foreign currencies, determining conversion rates for import and export effective from early April.
Determines official exchange rates for specified foreign currencies for customs valuation and conversion purposes, effective 2 April 2021, superseding the earlier notification; Schedule I lists per-unit rupee conversion rates for various currencies with separate import and export rates, and Schedule II lists rupee conversion rates for 100 units of specified currencies for import and export use.

Centralised processing centre authorised to receive and decide charitable registration applications and issue or cancel unique registration numbers.
The Central Board of Direct Taxes authorises the Director of Income Tax (Centralized Processing Centre), Bengaluru to receive applications for provisional registration, registration, provisional approval or approval; to pass orders granting provisional registration or approval; to issue Unique Registration Numbers (URN); and to cancel approvals and URNs under the relevant Income tax Rules, with effect from the date of notification.

Double Taxation Agreement allocates taxing rights, limits withholding on cross border income, and provides MAP and information exchange.
The Central Government notifies that the Agreement between India and Iran for avoidance of double taxation and prevention of fiscal evasion on income taxes has entered into force and shall be given effect in India. The Agreement applies to residents and to taxes on income, establishes residence and permanent establishment rules (including thresholds for construction and services), allocates taxing rights for business profits, immovable property, dividends, interest, royalties and fees for technical services with limited source taxation subject to effective-connection exceptions, and provides mutual agreement, exchange of information and a principal-purpose entitlement-to-benefits rule; the Protocol clarifies fiscal year definitions and implementation details.

Revision of tax audit report allowed where post-filing payments require recalculation of disallowances, revised report to be furnished timely.
A new sub-rule permits revision of the tax audit report by furnishing a revised auditor's report, signed and verified, before the end of the relevant assessment year where payments made after initial filing necessitate recalculation of disallowances under provisions governing deductible expenditures and timing of deduction. Concurrently, Form 3CD is amended to require disclosures about opting for specified taxation regimes, detailed reporting of undervalued property transfers with a tabular format, adjustments to written down value including exclusion of goodwill, and a restructured schedule for brought forward losses and depreciation reflecting adjustments linked to opting into alternative tax regimes.

Extension of GSTR-1 filing deadlines: monthly filers must file by the eleventh day, quarterly filers by the thirteenth day.
Extension of time to furnish details of outward supplies in FORM GSTR-1 permits filing until the eleventh day of the month succeeding the tax period, with quarterly filers under the proviso to sub-section (1) of Section 39 allowed until the thirteenth day. The Commissioner, under the specified provisions of the Tamil Nadu Goods and Services Tax Act and on the Council's recommendation, supersedes earlier notifications, saving prior actions, and makes the extension effective from the first day of January, 2021.

Commencement of Part XIII provisions of the Finance Act activates the statutory framework specified under the Act.
The Central Government, under the authority of section 164 of the Finance Act, 2021, by formal notification through the Ministry of Finance, appoints the date on which Part XIII of Chapter VI of the Finance Act, 2021 shall come into force, thereby specifying the commencement date for those statutory provisions.

Cessation of Settlement Commission office holders to cease on notified date, with limited compensation entitlement.
The amendment inserts a proviso in rule 7 providing that any person appointed as Chairman, Vice-Chairman or Member holding office immediately before a date to be notified shall, on and from such date, cease to hold such office and shall be entitled to claim compensation not exceeding three months' pay and allowances for premature termination of their term. The amendment is retrospective to 1st February, 2021 pursuant to a Finance Bill provision that the Settlement Commission shall cease to operate on or after that date.

Notification amendment postpones GST notification commencement to July and extends its expiry to June under statutory authority.
Amendment exercises powers under section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 to substitute the originally prescribed expiry date with a later date and to postpone the originally prescribed commencement date to a later commencement date, thereby altering the period of effect of the prior notification published on 2 December 2020.

Postponement of GST compliance dates shifts the fiscal period start to July and year end to June.
Amendment substitutes two calendar expressions in Notification No. F.12(46)FD/Tax/2017-III-260: the previously prescribed end of period date is replaced with a later quarter end expression, and the previously prescribed start of period date is replaced with a later quarter start expression, effecting a deferral of the temporal markers used for GST administrative or compliance purposes under the Rajasthan GST Act.

Penalty waiver for non issuance of dynamic QR code invoices granted for specified period, conditional on compliance thereafter.
Waiver of penalty is granted for registered persons for non-compliance with the State notification requiring issuance of invoices containing a dynamic QR code for the limited period from 1 December 2020 to 31 March 2021, provided the person complies with the notification's requirements from 1 April 2021; the notification is deemed to have come into force from 29 November 2020.

Special deposit requirement for quarterly filers to pre-pay proportion of tax liability under GST, with conditional exemptions.
Notification allows registered persons who file quarterly (or part-quarter) returns to discharge the tax due in the first and/or second month of a quarter by depositing in the electronic cash ledger an amount equal to thirty five percent of the tax liability determined from the prior relevant return (preceding quarter for quarterly filers; last month of the prior quarter for monthly filers). Exemptions apply where ledger balances suffice or liability is nil, and the procedure is available only if the return for a complete preceding tax period has been furnished.

Amendment to State GST notification extends covered financial years to include an additional year, altering the notification's applicability.
The amendment substitutes the opening paragraph of the earlier State GST notification so that the list of covered financial years is extended to include the additional financial year, thereby extending the notification's applicability to that year; the amendment is effected under section 148 of the Delhi GST Act and is effective from the fifteenth day of October, 2020.

Date extension in state SGST notification delays prescribed deadline and makes the amendment effective from the earlier specified date.
The amendment substitutes the date in the first proviso of the third paragraph of State Tax notification No. 21/2019, replacing the original deadline with a later date, and provides that the notification shall come into force from the earlier specified commencement date, making the substitution effective from that date.