LTC/LTA exemption cap requires GST compliant payments and tax invoices, and limits unutilised journey claims for relief.
Rule 2B is amended to allow, for the assessment year beginning 1 April 2021, a limited exemption where an individual opts for cash allowance in lieu of travel concession for one unutilised journey; the exemption is capped or limited to one third of specified expenditure, conditional on election to claim the proviso, payments to GST registered persons during the specified period by prescribed account payee or electronic modes, and possession of a tax invoice; specified expenditure is defined by GST applicability at or above twelve per cent.

Cumulative input tax credit adjustment requires May GSTR-3B to include combined April and May ITC reconciliation.
The amendment requires cumulative application of input tax credit conditions for April and May 2021, obliging the FORM GSTR-3B for May 2021 to include the cumulative ITC adjustment for those months, and allows registered persons to furnish April 2021 invoice details via IFF during the window from 1 May to 28 May 2021.

Return filing requirement: specified taxpayers must file Form GSTR-4 for the relevant financial year by the prescribed deadline.
An amendment adds a proviso requiring specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021 up to 31st May, 2021, and declares the amendment to be deemed effective from 30th April, 2021.

Extension of compliance deadlines under RGST Act: pandemic period expiries extended with specified statutory exceptions and rule specific further extension.
Where any time limit for completion or compliance of any action under the Rajasthan Goods and Services Tax Act falls within the specified pandemic period, the time for such completion or compliance is extended to the notified cut off, covering completion of proceedings, issuance of orders, notices, sanctions or approvals and the filing of appeals, replies, applications, reports, documents, returns and statements, subject to specified exclusions and related rules.

Extension of GSTR-1 filing deadline for outward supplies to allow later monthly return submissions under state GST rules.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period April, 2021 is effected by inserting a proviso in the earlier notification, thereby extending the deadline for registered persons required to furnish returns under the statutory return filing provision to the twenty sixth day of the month succeeding the said tax period.

Late fee waiver for delayed GSTR-3B filing extends limited grace periods for defined taxpayer classes.
Amendment inserts a proviso waiving the late fee for delayed FORM GSTR-3B filing for specified classes of taxpayers and specified tax periods, granting distinct short grace periods from the due date for different turnover-based classes, and takes effect from 20 April 2021.

Reduced GST interest rates for delayed returns provide phased lower interest relief for affected March and April return periods.
The amendment inserts new table entries establishing phased interest rates for delayed GST returns for March and April return periods: higher-turnover taxpayers face reduced interest for the first fifteen days and higher rates thereafter; lower-turnover taxpayers and certain filers receive nil interest for the first fifteen days, a moderate rate for the next fifteen days, and higher rates thereafter. The change amends the earlier notification and is effective from the 18th day of April, 2021.

Extension of GSTR-1 filing deadline: outward-supplies return deadline extended for April tax period to late next month.
The time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish return under sub-section (1) of Section 39 for the tax period April 2021 is extended until the twenty-sixth day of the month succeeding that tax period; the amendment is issued under the powers of Section 37 second proviso read with Section 168 and is deemed effective from the first day of May 2021.

Extension of ITC-04 filing deadline granted, allowing additional time to furnish job-worker declarations.
The Commissioner extends the time for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the period 1 January to 31 March 2021 until 31 May 2021, exercising powers under the Tamil Nadu GST statute and relevant rule; the extension is deemed effective from 25 April 2021.

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 upon fulfilment of specific requirements: timely income-tax return filing, Form No. 10BBC accountant certification, quarterly Form No. 10BBB investment intimations, segmented accounting for qualifying investments, continued regulation under Que bec law, use of earnings and assets solely for statutory obligations and defined contributions, limits on non-core asset use with vesting to the Government of Que bec, prohibition on borrowings for Indian investments, and restriction on day-to-day participation in investees; breach renders exemption unavailable.

Specified person designation for pension fund tax exemption requires compliance, reporting, asset use limits and no investment borrowings.
Specification of a pension fund as a specified person for tax exemption on eligible investments in India is subject to conditions including timely filing of returns, furnishing a prescribed compliance certificate, quarterly investment intimations, maintenance of segmented accounts, continued regulation under Que bec law, limitation of asset uses to statutory obligations for beneficiaries, restrictions on borrowings for making investments in India, prohibition on participation in day to day operations of investees (while allowing monitoring rights), and that breach of any condition will render the fund ineligible for the exemption.

Specified pension fund recognition conditions tax exemption on qualifying investments subject to reporting, governance, and use of funds safeguards.
Specification designates CDPQ Infrastructures Asia III Inc. as a specified person under clause (23FE) of section 10 for eligible investments in India up to the notified cut-off, subject to conditions including filing timely returns, furnishing Form No.10BBC certified by an accountant, quarterly investment disclosures in Form No.10BBB, maintenance of segmented accounts, continued regulation under Que bec law, exclusive use of earnings and assets to meet statutory obligations of pension or similar plans, restrictions on non-core assets, prohibition on borrowings for Indian investments, and limits on operational participation in investees.

Pension fund exemption for Caisse de de po t et placement du Que bec subject to compliance and reporting conditions.
The Central Government specifies Caisse de de po t et placement du Que bec as the specified person under clause (23FE) of section 10 for eligible investments in India during the prescribed period, conditional on filing returns and Form No.10BBC certification, quarterly intimation in Form No.10BBB, maintaining segmented accounts, continued regulation under Que bec law, administering assets to meet statutory retirement and related obligations, limits on non-core assets, prohibition of loans or borrowings for Indian investments, and prohibition on day-to-day participation in investee operations while permitting monitoring rights.

PAN/Aadhaar requirement exemption for eligible foreign investors transacting in IFSC listed assets, subject to identity and reporting obligations.
Exemption from PAN/Aadhaar requirements is provided for non resident eligible foreign investors who transact only in specified listed capital assets on recognised IFSC stock exchanges with consideration payable in foreign currency, subject to (i) no other income in India and (ii) furnishing name, e mail, contact number, foreign address, declaration of residency, and Tax Identification Number or alternate government issued unique identification to the stock broker. The stock broker must upload the residency declaration and electronically furnish a quarterly statement to tax authorities within fifteen days from quarter end.

Revisional authority appointments under Odisha GST Act: senior tax officers authorised to review and revise orders of subordinate tax officers.
The State Government authorises specified senior tax officers as Revisional Authority under section 108 of the Odisha Goods and Services Tax Act, 2017 to review orders of subordinate tax officers, superseding an earlier notification. Designations: Commissioner/Special Commissioner for Additional/Joint Commissioner orders; Additional Commissioner of a Territorial Range for Deputy Commissioner orders; Joint Commissioner of a Territorial Range for Assistant Commissioner, State Tax Officer and Additional State Tax Officer orders. Substitution rules permit the Special Commissioner or the Additional Commissioner to act where respective posts are not filled.

Return filing flexibility: companies may file GSTR-3B and GSTR-1 via EVC verification for a specified transitional period.
The amendment permits registered persons that are companies to 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, provided such filings are verified through electronic verification code (EVC); the proviso is inserted after the third proviso to the relevant rule and the amendment takes effect on publication in the Gazette.

Amendment of notification dates shifts GST cutoff dates to later quarter, altering applicability and deemed commencement.
The notification amends Notification No. 89/2020-State Tax by substituting "31st day of March" with "30th day of June" and "1st day of April" with "1st day of July" in its first paragraph, and declares the amendment to be deemed to have come into force with effect from the 30th day of March, 2021.

Return filing flexibility: companies may furnish GST returns in FORM GSTR-3B and GSTR-1 or IFF verified by EVC.
The amendment permits a registered person under the Companies Act, 2013 to, during the specified transitional window, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 or using the Invoice Furnishing Facility, provided such filings are verified through electronic verification code (EVC).

IGST exemption on imported COVID relief goods permits tax relief where donated goods are imported for free distribution.
Exempts IGST on specified imported goods donated free of cost for COVID relief when imported for free distribution in India, subject to conditions: the importer must be a State Government or authorised entity, obtain a pre clearance certificate from a State appointed nodal authority confirming the goods are for free distribution for COVID relief, and within six months of importation (or an authorised extension up to nine months) submit a nodal authority certified statement detailing goods distributed free of cost.

Significant economic presence: monetary and user thresholds now determine taxable nexus for non-residents under income-tax rules.
Rule 11UD fixes thresholds for significant economic presence: the aggregate of payments arising from transactions in respect of goods, services or property, including provision or download of data or software in India, shall be two crore rupees; and the number of users with whom systematic and continuous business activities are solicited or who are engaged in interaction shall be three lakhs.