Extension of notification timelines under state GST shifts commencement and expiry dates, deferring the operative period of the measure.
Amendment revises temporal provisions of a prior State GST notification by substituting specified calendar dates for the commencement and expiry referenced in that notification. The Government, exercising statutory powers on Council recommendation, replaces the earlier terminal date with a later terminal date and correspondingly defers the stated commencement date to a later date, adjusting the operative period of the original notification.

Extension of GST notification timelines: effective dates shifted to end of June and start of July.
The Government substitutes the dates in the first paragraph of Notification No. 89/2020, replacing "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July", thereby shifting the temporal applicability of the specified provision(s).

Aadhaar authentication exemption: specified non-citizens, government departments, local authorities, statutory bodies and PSUs excluded under JK GST.
Provisions requiring Aadhaar authentication under section 25 (sub sections (6B) and (6C)) of the Jammu and Kashmir GST Act are declared inapplicable to persons who are not Indian citizens, Central Government Departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and applicants for registration under section 25(9); the notification takes effect from 23rd February, 2021.

Bill of Entry amendment allows importers to supplement Bill of Lading details on the common portal under statutory proviso.
Amendment empowers importers to supplement Bill of Lading details in the bill of entry on the common portal, as specified by the Central Board of Indirect Taxes and Customs under the proviso to section 149 of the Customs Act, 1962; the change permits addition of transport document particulars in bills of entry filed under the second proviso to sub section (3) of section 46 and comes into force on publication in the Official Gazette.

Bill of Entry filing timelines set distinct arrival-based deadlines for customs ports, airports, inland facilities and land customs stations.
Bill of Entry filing timelines require authorised persons clearing goods for home consumption or warehousing to file before prescribed arrival-based deadlines. Customs-port filing is due by the end of the preceding day, except consignments from Bangladesh, Maldives, Myanmar, Pakistan or Sri Lanka, which may be filed by the end of vessel arrival day. Airport and land customs station filings are due on arrival day, while inland container depot and air freight station filings are due by the end of the preceding day.

Bill of entry filing deadlines now vary by customs location, transport mode, and specified consignments under paperless processing rules.
Bill of entry filing requirements are revised by defining the Customs Automated System as the Indian Customs Electronic Data Interchange System and replacing relevant references with "common portal". Authorised persons must file bills of entry according to the place and mode of arrival: generally by the preceding day at customs ports, inland container depots and air freight stations; on the arrival day at customs airports and land customs stations; and on the vessel's arrival day for consignments from specified neighbouring countries.

Common Customs Electronic Portal established to enable electronic filing, duty payment and secure data exchange for customs processes.
Notification designates https://www.icegate.gov.in as the Common Customs Electronic Portal under section 154C of the Customs Act, 1962 to facilitate registration, filing of bills of entry and shipping bills, submission of prescribed documents and forms, payment of duty, performance of functions assigned to a common portal under the Act and rules, and data exchange with other systems; the notification takes effect upon publication in the Official Gazette.

Anti-dumping duty on bottle-grade PET resin from China PR is imposed with producer-specific rates and a five-year levy period.
Anti-dumping duty is imposed on bottle-grade Polyethylene Terephthalate resin having an intrinsic viscosity of 0.72 decilitres per gram or higher, excluding recycled PET resin, under tariff items 3907 61 90 and 3907 69 90. The duty applies to imports from China PR, with differentiated rates for named producers and a residual rate for other producers, and also covers specified origin and export combinations involving China PR. The duty is payable in Indian currency for five years, subject to the stated end date and the customs exchange-rate framework.

Annual return filing deadline for FORM GSTR-9 extended, with the revised compliance date taking retrospective effect.
Annual return filing deadline under the Telangana Goods and Services Tax framework is extended by substituting 31 March 2021 for 28 February 2021 in the prescribed time limit for furnishing FORM GSTR-9. The extension takes effect retrospectively from 28 February 2021.

Threshold limit reduction for GST applicability under rule provision lowers the turnover trigger and alters eligibility for the scheme.
The amendment substitutes in the first paragraph of Notification No. S.O. 110 dated 6th May 2020, with effect from the 1st day of April, 2021, the words "one hundred crore rupees" with the words "fifty crore rupees", thereby reducing the turnover threshold specified for applicability under the relevant provision of the Bihar Goods and Services Tax Rules.

Import quota for Urad allocated equally to qualified millers and traders via algorithmic lottery under restricted import policy.
Annual import quota of 4 Lakh MT for Urad under specified HS Codes is notified for fiscal year 2021-22; imports are permitted to Millers, Refiners and Traders despite a restricted import classification. The quota will be distributed equally to a pre-determined number of applicants through an algorithm based lottery system, with procedural details to be notified separately.

Correction of notification terminology: 'State' to be read as 'Central', amending English version of prior notification.
The English text of notification no. F.12(46)FD/Tax/2017-Pt.IV-20 dated 28th June, 2019 is amended: the word "State" at the indicated page and line is to be read as "Central", as issued by the Finance Department (Tax Division).

Terminology correction changes Central to State in an earlier tax notification, clarifying the intended statutory reference.
Correction to an earlier tax notification instructs that, in the English version of Notification No. F.12(46)FD/Tax/2017-pt-II-05 dated April 18, 2018, the word "Central" on page 2, line 11, is to be read as "State."

Deemed commencement: section thirteen of the Rajasthan GST (Amendment) Act treated as in force from a retrospective date.
The State Government, under the power conferred by subsection (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Act, 2020 (Act No.4 of 2020), appoints a retrospective commencement date: section thirteen of the Amendment Act is deemed to have come into force on the first day of September of the preceding year, by Finance Department notification dated March 26, 2021, thereby giving administrative effect to the amendment from that retrospective date.

E-invoicing requirement: registered taxpayers exceeding the turnover threshold must issue e-invoices for supplies to registered persons.
Notification prescribes e-invoicing obligations for registered persons whose aggregate turnover exceeds fifty crore in a financial year, requiring them to prepare invoices and other prescribed documents for supplies to registered persons under sub-rule (4) of rule 48 of the Tripura State GST Rules, 2017; it supersedes an earlier notification except as to prior acts and comes into force on 01 April 2021.

Exclusion from applicability of Section 25(6B)/(6C): specified non citizens and government entities exempted under state notification.
The notification states that sub-section (6B) or sub-section (6C) of Section 25 of the Madhya Pradesh GST Act shall not apply to persons who are not Indian citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and applicants for registration under the specified registration provision; it supersedes the earlier notification and is effective from 23 February 2021.

Income tax rules amendment mandates electronic Form filings, URN issuance for approvals, and annual donor reporting.
The 2021 amendments revise Rules 2C, 5C, 5F, 11AA, 17A and insert Rules 5CA and 18AB to require prescribed electronic applications (Forms 10A, 10AB, 3CF) for registration/approval/intimation, attach specified self certified documents, verification under section 140, issuance of a sixteen digit URN on grant of approval (Forms 10AC/10AD), cancellation procedures for false or incomplete filings after hearing, and system administration by the Principal Director General/Director General of Income tax (Systems). Rule 18AB mandates annual electronic donor reporting in Form 10BD and donor certificates in Form 10BE with timelines and correction procedures.

Anti-dumping duty on 2 Ethyl Hexanol continued, imposing country- and producer-specific import duties to prevent dumped imports.
Continued anti-dumping duty is imposed on 2-Ethyl Hexanol (tariff item 2905 16 20) from the European Union, Indonesia, Korea RP, Malaysia, Taiwan and the United States for five years, with differentiated per-metric-ton USD rates for specific producers, other exporters and third-country exports; duties payable in Indian currency. The measure rests on findings of continued dumping, likelihood of dumped imports entering the market on expiry, vulnerability and likely injury to the domestic industry, and specifies exchange rate determination and the relevant date for conversion.

Rescission of anti dumping notification withdraws an earlier customs instrument while preserving prior actions.
The Central Government, invoking powers under the Customs Tariff Act and the Customs Tariff Rules relating to anti dumping duty, hereby rescinds notification No. 10/2016 Customs (ADD), dated 29 March 2016, subject to a savings provision preserving actions done or omissions made before the rescission.

Anti-dumping duty continuation on tyre curing presses from China remains in force until the specified September deadline.
Amendment inserts a paragraph in Notification No. 11/2016 Customs (ADD) providing that the anti dumping duty on Tyre Curing Presses (HS 8477 51 00) originating in or exported from the Peoples' Republic of China shall remain in force up to and inclusive of the 30th September, 2021, unless revoked, superseded or amended earlier, pursuant to sub sections (1) and (5) of section 9A of the Customs Tariff Act and rules 18 and 23 of the Anti dumping Rules, following initiation of a review under sub section (5) of section 9A.