Anti-dumping duty continuation on imports of Polytetrafluoroethylene extended pending review under Customs Tariff Act procedures to maintain levy.
The Central Government amended Notification No. 23/2016-Customs (ADD) by inserting a paragraph providing that the anti-dumping duty on imports of Polytetrafluoroethylene originating in or exported from Russia shall remain in force up to and inclusive of the specified date, unless revoked, superseded or amended earlier, following a continuation review initiated under the Customs Tariff Act and applicable anti-dumping rules.

GSTR-1 filing deadline extended to the twenty-sixth day of the succeeding month for April return filing.
The notification amends the earlier departmental notification to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns, fixing the extended deadline for the tax period April, 2021 as the twenty-sixth day of the month succeeding the said tax period, and deems the amendment to be effective from the first day of May, 2021.

Extension of filing deadline for Form ITC-04 to accommodate job worker transaction compliance under GST.
Extension granted for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker for January-March 2021, with the filing deadline extended to 31st May, 2021; the notification is effective from 25th April, 2021 under powers of section 168 of the West Bengal GST Act and sub rule (3) of rule 45 of the West Bengal GST Rules.

Extension of deadline for Karnataka GST notification, with amended cut-off and retrospective commencement under law.
Amendment replaces the date "31st day of May, 2021" in Notification No.KGST.CR.01/17-18 with "30th day of June, 2021", thereby extending the specified deadline; the notification declares that this amendment is deemed to have come into force with effect from the 31st day of May, 2021.

Extension of GST return filing period to include May 2021 by amending the relevant notification under GST.
Amendment inserts the words "and May, 2021" into the second proviso of Notification No. KGST.CR.01/17-18 (dated 12 November 2020) under the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Goods and Services Tax Act, 2017, issued by the Commissioner of Commercial Taxes.

Timing of tax liability clarified: liability arises in the tax period containing completion certificate or first occupation.
The amendment substitutes wording to require the person concerned ",who shall" and clarifies that GST liability for completed projects arises in a tax period not later than the tax period in which the date of issuance of the completion certificate, or the date of first occupation, whichever is earlier, falls.

Input tax credit expansion: landowner promoters may utilise developer charged tax credit; ship maintenance services added to notification.
Permits the landowner promoter to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in such project; inserts item (ib) at serial number 25 adding maintenance, repair or overhaul services for ships, vessels and their engines/components with the column (4) entry 2.5 and updates the related cross reference to include (ib).

GST notification amendment updates HSN classification and adds Diethylcarbamazine to List 1 under GST law, effective immediately.
The Tamil Nadu GST notification is amended to substitute the Schedule I entry for S. No.259A with "9503" and to insert "Diethylcarbamazine" as a new serial in List 1; the amendment is issued under the Act and takes effect from 2 June 2021.

Extension of compliance deadline postpones prior cut-off date and applies retrospectively to the earlier statutory effective date.
Amendment substitutes the cut-off date in the specified notification, replacing "31st day of May, 2021" with "31st day of July, 2021" in the second proviso of the third paragraph. The amendment is made under section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 and is declared to be deemed to have come into force with effect from the earlier cut-off date.

Notification amendment extends GST compliance deadlines, shifting specified May dates into June and July 2021.
The notification amends an earlier Tamil Nadu GST notification by substituting specified May 2021 deadlines with later June and July 2021 dates-replacing certain May dates with 29th and 30th June 2021 and extending a 15th June date to 15th July 2021-and states it shall come into force with effect from 30th May, 2021.

Exemption scope modified: registered person exclusions expanded to include government departments and local authorities, effective from notified date.
The Governor amended a prior Tamil Nadu GST notification by inserting the words "a government department, a local authority," after "notifies registered person, other than" in the first paragraph, thereby excluding those entities from the specified category; the insertion is procedural and the amendment is deemed to have come into force from the first day of June, 2021.

Late fee waiver for GSTR-7 returns reduces per day penalty above threshold and waives total excess from June 2021.
The notification waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 from June 2021 onwards that exceeds a daily floor amount of twenty five rupees and provides that total late fee liability shall be waived where it exceeds an aggregate amount of one thousand rupees, effective 1 June 2021.

Late fee waiver for GSTR-4 filings: excess late fees above prescribed thresholds are waived from the operative date.
The amendment provides a threshold-based waiver of late fee for registered persons filing FORM GSTR-4 for financial year 2021-22 onwards: where state tax payable is nil, waiver applies to the late fee portion exceeding a lower threshold; for other registered persons a higher threshold applies. The provision limits recoverable late fee to those thresholds and relieves small or low-liability composition filers. The amendment is effective from 1 June 2021 and is issued under powers conferred by the Tamil Nadu Goods and Services Tax Act, 2017.

Late fee waiver for delayed GSTR-1 filing caps payable penalties by class of registered person from June 2021 onward.
The amendment waives the portion of late fee under section 47 for failure to furnish outward supplies in FORM GSTR-1 for the tax period June, 2021 onwards, by capping payable late fee for three classes of registered persons-nil outward suppliers, lower-turnover registered persons, and higher-turnover registered persons-each subject to a specified maximum amount; the amendment is effective from 1 June 2021.

Late fee waiver amended to set filing windows and class-based threshold exemptions for GST return non filing consequences.
Amendments substitute a table (effective 20 May 2021) that classifies registered persons by aggregate turnover and prescribes tax periods and limited waiver windows from the due date for late fees, and insert provisos (effective 1 June 2021) that waive late fees in excess of specified amounts for GSTR-3B returns filed late for July 2017-April 2021 within a prescribed filing window and prescribe fixed waiver amounts for late fees from June 2021 onward by class of registered person.

Delayed GST payment interest schedule revised for different turnover categories and specified months, with graduated rates and retroactive effect.
Amendment changes the non-compliance wording to "liable to pay tax but fail to do so" and replaces the table heading "Tax period" with "Month/Quarter." It substitutes entries differentiating taxpayers by aggregate turnover and return-filing category and prescribes a staged interest schedule for delayed GST payment across specified months and a quarter, with initial grace periods followed by progressively higher rates. The amendment is deemed effective from 18 May 2021.

Tax liability timing clarified: liability arises in the tax period containing issuance of completion certificate or first occupation.
Amendment replaces identification of the liable person with the words "who shall" and revises timing of liability to require accounting "in the tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority or date of its first occupation, whichever is earlier, falls," thereby fixing the tax period for recognising liability as the period containing the completion certificate date or first occupation.

GST rate amendment adds ship maintenance services and permits developer promoter to utilise services notwithstanding the first proviso.
The notification amends the Puducherry GST rates table by (i) inserting language in serial number 3 to permit a developer promoter to utilise specified benefits notwithstanding the first proviso, (ii) adding item (ib) at serial number 25 to cover maintenance, repair or overhaul services for ships, vessels and their components, and (iii) substituting the cross reference in item (ii) to include (ib). The amendments commence on 2 June 2021.

GST rate amendment updates tariff classification and adds Diethylcarbamazine to the specified goods list, effective under Puducherry law.
The amendment substitutes the tariff classification entry for S. No. 259A in Schedule I with the code "9503" and inserts Diethylcarbamazine as serial 231 in List 1; it is issued under the Puducherry Goods and Services Tax Act, 2017 and comes into force on 2 June 2021.

GST compliance: cumulative input tax credit adjustment required for April-June and extended return filing windows.
Amends Tamil Nadu GST Rules, 2017 effective 1 June 2021: extends the deadline in rule 26(1) from 31 May 2021 to 31 August 2021; requires the condition in rule 36(4) to apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 or the quarter ending June 2021 furnished with cumulative input tax credit adjustments; and allows furnishing May 2021 details via IFF from 1 June 2021 to 28 June 2021 under rule 59(2).