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No. GST/2021-22/F. No. 509/ 61/Commercial Tax - Dated: 12-05-2021 - Uttar Pradesh SGST GST - States
Extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
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GST ITC-04 filing deadline extended for job worker transactions during the January-March 2021 period.
The time limit for furnishing FORM GST ITC-04 is extended up to 31 May 2021 for goods dispatched to a job worker or received from a job worker during 1 January 2021 to 31 March 2021. The extension is made under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 and rule 45(3) of the Uttar Pradesh Goods and Services Tax Rules, 2017, and is deemed to have come into force from 25 April 2021.
No. G.S.R. 326(E) - Dated: 12-05-2021 - Indian Law Indian Laws
Sovereign Gold Bond Scheme 2021-22
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Sovereign Gold Bond Scheme issues gold denominated bonds with fixed interest, demat option, and annual investment limits.
The Sovereign Gold Bond Scheme 2021-22 issues government stock in one gram denominations (min one gram) to specified resident Indian entities with annual ceilings (4 kg individuals/HUF, 20 kg trusts). Nominal value is based on the three day average gold price; online digital payments attract a Rs.50 per gram discount. Bonds are convertible to demat, carry fixed interest at 2.50% per annum payable half yearly, mature in eight years with early redemption from year five, and have maturity redemption priced on the three day average gold rate. Interest is taxable; redemption capital gains are exempt for individuals.
No. F.1-11 (91)-Tax/GST/2020(Part) - Dated: 12-05-2021 - Tripura SGST GST - States
Tripura State Goods and Services Tax (Second Amendment) Rules, 2021
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GST filing concession: companies may furnish returns and outward-supply details using specified forms verified by EVC.
The amendment permits registered persons under the Companies Act, 2013 to, during 27th April, 2021 to 31st May, 2021, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, with such submissions verified through electronic verification code (EVC).
No. CCT/26-2/2020-21/71/304 - Dated: 12-05-2021 - Goa SGST GST - States
Amendment in Notification No. CCT/26-2/2018-19/64/1825, dated the 25th November, 2020
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Extension of GSTR 1 filing deadline for April returns now due by the twenty-sixth day of the succeeding month.
The Commissioner has amended the existing notification to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period April 2021, allowing registered persons required to furnish returns under the return obligation to submit those details until the twenty-sixth day of the month succeeding the tax period.
No. CCT/26-2/2020-21/70/303 - Dated: 12-05-2021 - Goa SGST GST - States
Extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021
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Extension of due date for furnishing FORM ITC-04: deadline moved to end of May for Jan-Mar 2021 filings.
Extension of time is granted for furnishing the FORM GST ITC-04 declaration for goods dispatched to, or received from, a job worker for the period January-March 2021, with the final submission date extended to 31st May, 2021. The extension is enacted under the Goa GST Act and Rules, invoking sub rule (3) of rule 45, and is deemed effective from 25th April, 2021.
No. 38/1/2017-Fin(R&C)(193) - Dated: 12-05-2021 - Goa SGST GST - States
Seeks to amend Notification No. 38/1/2017 Fin(R&C) (186), dated the 15th December, 2020
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GST notification amendment extends statutory dates, shifting references from end-March/early-April to end-June/early-July.
Amendment modifies an earlier GST notification by substituting operative dates in its opening paragraph under powers conferred by Section 128 of the Goods and Services Tax Act: replacing "31st day of March" with "30th day of June" and "1st day of April" with "1st day of July," confined to the first paragraph of the cited notification.
No. 284/2021/01(120)/XXVII(8)/2021 - Dated: 12-05-2021 - Uttarakhand SGST GST - States
Amendment in Notification No. 16/2021/6(120)/XXVII(8)/2020/CT-89 dated 7th January, 2021
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GST notification amendment extends the prescribed dates in the earlier Uttarakhand exemption notification.
Amendment to the Uttarakhand GST notification extends the period stated in the earlier notification by substituting 31st March with 30th June and 1st April with 1st July. The change is made by the State Government under the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and operates as a modification of the specified dates in the earlier notification.
No. 283/2021/03(120)/XXVII(8)/2021 CT- 05 - Dated: 12-05-2021 - Uttarakhand SGST GST - States
Amendment in Notification No. 330/2020/5(120)/XXVII(8)/2020/CT-13 dated 20th May, 2020
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GST notification amendment revises the prescribed monetary threshold under the Uttarakhand rules, effective from 1 April 2021.
The Uttarakhand Goods and Services Tax Rules, 2017 were amended under sub-rule (4) of rule 48 on the GST Council's recommendation. With effect from 1 April 2021, the notification dated 20 May 2020 was further amended by substituting "one hundred crore rupees" with "fifty crore rupees" in the first paragraph, thereby modifying the monetary threshold stated in the notification.
No. G.O. (Ms) No. 78 - Dated: 11-05-2021 - Tamil Nadu SGST GST - States
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021
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Time limit extension for GST compliances extended to accommodate COVID-19 disruptions, with specified statutory exceptions.
Extension of statutory time limits under the Tamil Nadu GST Act due to COVID-19: actions with prescribed time limits falling between 15 April 2021 and 30 May 2021, if not completed, are extended to 31 May 2021, covering proceedings, orders, notices and filings; rule 9 actions falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. Specified provisions including Chapter IV, certain sections, and e-way bill rules are excluded. Refund rejection orders have a separate extension tied to receipt of the taxpayer's reply or 31 May 2021.
No. G.O. (Ms) No. 77 - Dated: 11-05-2021 - Tamil Nadu SGST GST - States
Tamil Nadu Goods and Services Tax (Third Amendment) Rules. 2021.
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Cumulative input tax credit adjustment requires the May return to include combined April-May credits; April may be filed via IFF.
The amendment makes the input tax credit reconciliation condition apply cumulatively for April and May 2021 and requires the FORM GSTR-3B for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; additionally, a proviso permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility during the submission window from the first day of May to the twenty-eighth day of May.
No. G.O. (Ms) No. 76 - Dated: 11-05-2021 - Tamil Nadu SGST GST - States
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-2021 to 31.05.2021
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GSTR-4 filing deadline extended; returns for financial year ending March 31 may be filed by May 31 under state GST amendment.
The notification amends a prior departmental notification under section 148 to insert a proviso requiring persons to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to the 31st day of May, 2021; the amendment is deemed to have come into force on 30 April 2021.
No. G.O. (Ms) No. 75 - Dated: 11-05-2021 - Tamil Nadu SGST GST - States
Amendment in Notification No. II(2)/CTR/1099(e-4)/2018 dated 31st December, 2018
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Late fee waiver for delayed GSTR-3B filings: staggered grace periods provided for different turnover classes during specified months.
The amendment inserts a proviso waiving the late fee for failure to furnish FORM GSTR-3B for specified tax periods and classes of registered persons, providing distinct grace periods from the due date for each class and tax period, and is made effective retrospectively from a date in April 2021 to amend the earlier departmental notification.
No. G.O. (Ms) No. 74 - Dated: 11-05-2021 - Tamil Nadu SGST GST - States
Amendment in Notification No. II(2)/CTR/532(d-3)/2017 dated 29th June, 2017
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Interest on late GST returns revised by turnover category: staged grace periods with escalating interest thereafter.
Amendment inserts differentiated staged interest provisions for late GST returns by turnover and return category, providing an initial lower or nil-interest window followed by progressively higher rates, adds four table entries to the existing proviso, and declares the amendment effective retrospectively from the stated date.
No. 61/2021 - Dated: 11-05-2021 - Inc.Tax Act 1961 Income Tax
U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Tripura designates the courts of Magistrates of First Class as Special Courts
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Special Court designation for Black Money Act prosecutions centralises jurisdiction to facilitate enforcement under the Act.
Central Government, under statutory powers in the taxation and Black Money legislation and after consulting the Chief Justice of the High Court, designates a First Class Magistrate's court as the Special Court to exercise jurisdiction for trials, prosecutions and proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act within the State.
No. 60/2021 - Dated: 11-05-2021 - Inc.Tax Act 1961 Income Tax
U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Gauhati designates the courts of Magistrates of First Class as Special Courts
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Special Court designation for Black Money Act prosecutions centralizes jurisdiction in a designated magistrate court for enforcement.
The Central Government designates a Magistrate First Class court as a Special Court for purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, following consultation with the Chief Justice of the High Court, thereby allocating jurisdiction and venue for prosecutions and enforcement proceedings under that Act to the designated court.
No. 07/2021-State Tax - Dated: 11-05-2021 - Gujarat SGST GST - States
Gujarat Goods and Services Tax (Second Amendment) Rules, 2021.
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Return filing concession for companies permits GSTR-3B and GSTR-1/IFF submission verified by EVC during specified period.
The amendment to Rule 26(1) permits persons registered under the Companies Act to file the return under section 39 in FORM GSTR-3B and details under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility for a specified period, provided such filings are verified through an Electronic Verification Code (EVC).
No. S.O. 1844 (E) - Dated: 10-05-2021 - SEZ SEZ
Kandla Special Economic Zone Authority - Name of members notified - Amendment in Notification No. S.O. 1636(E) dated 13th April, 2018
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SEZ membership amendment replaces two authority members, updating official roster entries and affiliations under statutory authority.
Amendment to the Kandla Special Economic Zone Authority membership replaces two previously listed individuals with two newly named members, identified by their corporate affiliations, by textual substitution in the earlier Ministry of Commerce notification issued under Section 31 of the Special Economic Zones Act, 2005.
No. G.O. Ms. No. 9 - Dated: 10-05-2021 - Puducherry SGST GST - States
Amendment in Notification G.O. Ms. No. 6, dated the 14th January, 2019
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Late fee waiver for delayed GSTR-3B filing creates class specific limited filing windows and retrospective effect.
The amendment waives the late fee under section 47 for specified classes of registered persons who failed to furnish FORM GSTR-3B by the due date for designated tax periods, by providing class specific additional filing windows. It distinguishes taxpayers by aggregate turnover bands and by the manner of liability under section 39, setting the length of the waiver window for each class and tax period, and is deemed to have come into force from 20 April 2021.
No. G.O. Ms. No. 8 - Dated: 10-05-2021 - Puducherry SGST GST - States
Provide relief by lowering of interest rate for the month of March and April, 2021
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GST interest relief for delayed returns: phased lower interest applicable for March and April filing periods.
Amendment inserts table entries prescribing temporary reduced interest for late GST returns for March and April 2021: taxpayers with aggregate turnover above rupees 5 crores face 9 per cent interest for the first 15 days from the due date and 18 per cent thereafter; taxpayers with aggregate turnover up to rupees 5 crores (monthly, proviso monthly, and quarterly filers) have nil interest for the first 15 days, 9 per cent for the next 15 days, and 18 per cent thereafter. The notification is effective from 18 April 2021.
No. G.O. Ms. No. 7 - Dated: 10-05-2021 - Puducherry SGST GST - States
Puducherry Goods and Services Tax (Second Amendment) Rules, 2021.
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Return filing flexibility allows companies to file GSTR-3B and GSTR-1 using EVC and invoice furnishing facility.
Insertion to Rule 26(1) permits persons registered under the Companies Act to furnish the return in FORM GSTR-3B and outward-supply details in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through Electronic Verification Code (EVC).

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Central Government specifies the pension fund, namely, the CDPQ Fixed Income XI Inc - 46/2021 - Income Tax Act, 1961

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Specified person designation under clause 23FE conditions tax exemption on Indian investments subject to strict compliance and reporting.
Designation of CDPQ Fixed Income XI Inc. as a specified person under clause (23FE) of section 10 conditions tax exemption on eligible Indian investments ... Summary

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