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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).
No. G.O. Ms. No. 12 - Dated: 10-05-2021 - Puducherry SGST GST - States
Extension of validity of e-way bills
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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.
No. G.O. Ms. No. 11 - Dated: 10-05-2021 - Puducherry SGST GST - States
Puducherry Goods and Services Tax (Third Amendment) Rules, 2021.
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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.
No. G.O. Ms. No. 10 - Dated: 10-05-2021 - Puducherry SGST GST - States
Amendment in Notification G.O. Ms. No. 34, dated the 5th August, 2019
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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.
No. 91/2020 – State Tax - Dated: 10-05-2021 - Chhattisgarh SGST GST - States
Amendment in Notification No. 35/2020-State Tax, dated the 19th November, 2020
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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.
No. 59/2021 - Dated: 10-05-2021 - Inc.Tax Act 1961 Income Tax
Corrigendum - Notification No. 56/2021 dated 7th May, 2021
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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.
No. 58/2021 - Dated: 10-05-2021 - Inc.Tax Act 1961 Income Tax
Corrigendum - Notification No. 35/2021 dated 22 April 2021
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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.
No. 57/2021 - Dated: 10-05-2021 - Inc.Tax Act 1961 Income Tax
Corrigendum - Notification No. 54/2021 in F.No. 370142/46/2020-TPL, dated the 5th May, 2021
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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.
No. 06/2021 – State Tax - Dated: 10-05-2021 - Chhattisgarh SGST GST - States
Amendment in Notification No. 89/2020– State Tax, dated the 22th February, 2021
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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.
No. 05/2021 – State Tax - Dated: 10-05-2021 - Chhattisgarh SGST GST - States
Amendment in Notification No. 13/2020-State Tax, dated the 31st March, 2020
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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.
No. 05/2015-2020 - Dated: 10-05-2021 - FTP DGFT
Amendment in import policy of Integrated Circuits (1 Cs) and incorporation of policy condition for HS Codes 85423100, 85423900, 85423200, 85429000, and 85423300, of Chapter 85 of ITC (HS), 2017, Schedule - 1 (Import Policy)
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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.
No. 04/2021 – State Tax - Dated: 10-05-2021 - Chhattisgarh SGST GST - States
Amendment in Notification No. 95/2020-State Tax, dated the 22th February, 2021
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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.
No. 03/2021 – State Tax - Dated: 10-05-2021 - Chhattisgarh SGST GST - States
supersession of the Notification No. 17/2020-State Tax, dated the 31st March, 2020
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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.
No. S.O. 1796 (E). - Dated: 07-05-2021 - FTP DGFT
Import of Urad - Modification Notification S.O. No.1261(E) dated 19th March, 2021
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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.
No. IFSCA/2020-21/GN/REG004 - Dated: 07-05-2021 - Indian Law Indian Laws
Corrigendum - International Financial Services Centres Authority (Banking) Regulations, 2020
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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.
No. 56/2021 - Dated: 07-05-2021 - Inc.Tax Act 1961 Income Tax
Cash payment against medical treatment - Central Government specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients for the purpose of Section 269 ST of the Income-tax Act, 1961
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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.
No. 29/2021 - Dated: 07-05-2021 - ADD Customs
Seeks to amend notification No. 07/2017-Customs (ADD), dated 17-02-2017, so as to extend the applicability of the said notification up to and inclusive of 31st October, 2021.
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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.

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Central Government specifies the sovereign wealth fund, namely, the Anahera Investment Pte. Ltd - 52/2021 - Income Tax Act, 1961

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Sovereign wealth fund recognition: specified person status grants conditional tax exemption for qualifying investments in India.
Anahera Investment Pte. Ltd. is specified as the specified person for clause (23FE) of section 10 for investments in India made from publication up to 31 ... Summary

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