Reduced GST interest rates provide temporary lower interest for delayed returns for specified periods and turnover categories.
Amendment to the Union Territory GST notification temporarily lowers interest rates on delayed tax payment and return filing for March-May 2021 by creating turnover- and return-type specific slabs: taxpayers above the turnover threshold, taxpayers up to the threshold filing under section 39(1) or its proviso, and taxpayers under section 39(2) receive an initial reduced-interest grace window followed by higher rates; wording and table headings are also amended. The amendment is effective from 18 May 2021.

Refund procedure reform: withdrawal of refund claims permitted and withheld refunds may be released after prescribed conditions are met.
Amendments allow extension of time for revocation of cancellation by senior officers, permit withdrawal of refund applications via a new prescribed form with recrediting of any debited electronic ledgers, exclude from the two year refund limitation the interval between filing and communication of deficiencies where a fresh claim is filed after rectification, and restructure withholding and release orders into distinct parts with a substituted form for both withholding and release.

IGST exemption extension for imported COVID 19 relief donations extended under Customs Act to a new deadline.
The Central Government, invoking powers under section 25(2) of the Customs Act, 1962 and citing exceptional circumstances due to the COVID-19 pandemic and public interest, amends Ad hoc Exemption Order No. 4/2021-Customs by substituting the terminal date in paragraph 2 to extend the period during which IGST is exempted on imports of specified COVID-19 relief material donated from abroad.

Nodal officer designation for intelligence sharing enables state police access to NATGRID platform for inter-agency data exchange
Central Government designates specific nodal officers within listed State Police Agencies to facilitate sharing of information through the NATGRID platform as authorised points of contact for inter-agency data requests. The notification names the senior police posts for Assam (Additional Director General of Police, STF), Chhattisgarh (Additional Inspector General, Intelligence), Punjab (Inspector General, Counter Intelligence), Uttar Pradesh (Additional Director General of Police, Law & Order), West Bengal (Inspector General, CID), and Delhi (Joint Commissioner of Police, Crime).

Sea cargo manifest compliance period extended under the transhipment regulations, revising the deadline specified in regulation 15(2).
The Sea Cargo Manifest and Transhipment (Third Amendment) Regulations, 2021 extend the period specified in regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 from 31 May 2021 to 30 June 2021. The amendment takes effect on publication in the Official Gazette.

Fixation of tariff values sets customs valuation benchmarks for edible oils, brass scrap, areca nut, gold and silver imports.
The Board amends the principal customs notification by substituting Tables 1-3 to fix tariff values for specified imports: edible oils (various palm and soybean oils), brass scrap (all grades), areca nut, and per-unit tariff benchmarks for gold and silver in defined forms, with stated inclusions and exclusions for particular forms of precious metals.

IGST exemption on COVID 19 relief imports allowed where goods are donated and certified for free distribution under specified conditions.
Exempts IGST on specified imported COVID 19 relief goods listed in the Appendix, effective until end of August 2021, subject to conditions. Exemption requires donation to Central/State Government or, on State authority recommendation, to a relief agency for free distribution; a pre clearance certificate from the Central Government or designated nodal authority confirming intended free distribution; and post import evidence within six months (extendable to nine months) of receipt or distribution certified by the government or nodal authority.

GST compliance time limits extended for pandemic-affected actions, with specified exclusions and separate refund order timelines.
Extension of GST compliance time limits was granted in view of the COVID-19 pandemic. Any time limit for completion of action or compliance falling between 15 April 2021 and 30 May 2021 was extended up to 31 May 2021 for proceedings, orders, notices, appeals, replies, applications and other filings, subject to specified exclusions. Separate extensions applied to rule 9 actions up to 15 June 2021 and to certain refund rejection orders under section 54.

Input tax credit adjustment and Invoice Furnishing Facility timelines amended under the Uttarakhand GST rules.
The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 May 2021. Rule 36 is amended to require the input tax credit condition to be applied cumulatively for April and May 2021, with GSTR-3B for May 2021 to reflect the cumulative adjustment. Rule 59 is amended to permit furnishing April 2021 details through the Invoice Furnishing Facility during 1 May 2021 to 28 May 2021.

Tariff exemption extended and amphotericin B added to exempted list, deadline postponed under customs notification.
The amendment inserts Amphotericin B into the exempted goods table under the relevant tariff headings and substitutes the prior terminal date with a later terminal date, extending the duration of the exemption; it modifies Notification No. 28/2021-Customs by adding the new table entry and replacing the specified date to prolong the exemption period.

GST return filing extension requires specified persons to furnish FORM GSTR-4 for the financial year ending 31 March 2021.
The notification amends the earlier Uttarakhand GST notification by inserting a further proviso requiring the specified persons to furnish FORM GSTR-4 for the financial year ending 31 March 2021 on or before 31 May 2021. The amendment is issued under section 148 of the Uttarakhand Goods and Services Tax Act, 2017 and is deemed to have come into force from 30 April 2021.

Late fee waiver for delayed GSTR-3B returns was extended for specified taxpayer classes and tax periods under the GST framework.
Late fee under section 47 of the Uttarakhand Goods and Services Tax Act was waived for specified periods for registered persons who failed to furnish FORM GSTR-3B by the due date. The waiver was structured by taxpayer class and tax period, covering taxpayers with turnover above rupees 5 crores, taxpayers with turnover up to rupees 5 crores liable under section 39(1), and taxpayers within the same turnover band covered by the proviso to section 39(1). The notification took effect from 20 April 2021.

GST late fee rates revised for delayed return filing under phased relief for specified taxpayer categories and periods
Amendment to the Uttarakhand GST notification governing late fee rates for delayed return filing under the Uttarakhand Goods and Services Tax Act, 2017. The amendment inserts additional entries in the existing table to prescribe phased late fee relief for specified classes of taxpayers for the tax periods March 2021 and April 2021, and for the quarter ending March 2021. For taxpayers having aggregate turnover of more than rupees 5 crores in the preceding financial year, the late fee is fixed at 9 per cent for the first 15 days from the due date and 18 per cent thereafter.

Electronic verification code facility extended for company-registered taxpayers to file GST returns and outward supply details.
The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 27 April 2021. Rule 26 is amended to allow a registered person under the Companies Act, 2013, during the specified period, to furnish FORM GSTR-3B and FORM GSTR-1 or use the invoice furnishing facility, verified through electronic verification code (EVC).

Extension of time granted to complete Red Sanders export process, concluding allocation and export modalities by deadline.
An extension of time is granted to the Directorate of Revenue Intelligence to finalise export modalities, including allocation of quantities to authorised entities for Red Sanders wood, and to complete the entire export process by the extended deadline; all other provisions of the antecedent notifications remain unchanged.

Anti-dumping duty on Methyl Acetoacetate from China PR continues after review found dumping, injury risk, and price undercutting.
Anti-dumping duty is imposed on Methyl Acetoacetate originating in or exported from China PR after a review found continued significant imports, positive dumping and injury margins, price undercutting, excess capacity, and a likelihood of dumping and consequent injury if the existing duty ceased. The notification applies to specified tariff items and prescribes duty rates by producer classification. The duty remains effective for five years from publication unless revoked, superseded, or amended earlier, and is payable in Indian currency.

EVC verification for company GST returns permitted enabling electronic filing of GSTR-3B and GSTR-1 within specified relief period.
Delhi amended rule 26(1) of the Delhi GST Rules to allow registered persons incorporated under the Companies Act to furnish FORM GSTR-3B and FORM GSTR-1 verified through an electronic verification code (EVC), thereby authorising EVC-based verification for corporate filers for the specified relief period.

Rule 67A nil-return SMS filing authorised, enabling taxpayers to submit FORM GSTR-3B nil returns via SMS.
The notification appoints the commencement date to give effect to Rule 67A, enabling furnishing of a nil return in FORM GSTR-3B by SMS, and confirms that the relevant amendment under the Fifth Amendment Rules is operative from the specified date, thereby establishing the SMS-based mechanism for electronic submission of nil returns.

Extension of compliance timelines under GGST Act delays filing and procedural deadlines to late May with defined exceptions.
Extension under section 168A of the Goa GST Act postpones time limits for actions falling between 15 April 2021 and 30 May 2021 to 31 May 2021, covering completion of proceedings, issuance of orders and notices, and filing of appeals, replies, applications and returns, subject to exclusions including Chapter IV, specified sections, most of section 39, e way bill requirements under section 68, and related rules. Rule 9 timelines between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. Refund rejection order timelines under section 54 are also separately extended.

Input tax credit adjustment requires cumulative GSTR-3B reporting for consecutive months and permits an IFF filing window.
The amendment requires that the condition for utilization of input tax credit apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also permits registered persons to furnish April 2021 details using the Invoice Furnishing Facility during a specified filing window in May 2021.