Penalty waiver for GST non compliance under state law applies for registered persons during specified relief period.
The Government, relying on statutory power and Council recommendations, supersedes an earlier departmental notification and waives the amount of penalty payable by any registered person for non compliance with the notification dated 21 March 2020 for the specified relief period, without affecting actions or omissions prior to the supersession.

Exemption from annual return for small turnover registered persons for the relevant financial year, effective from August.
Exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees from the obligation to furnish the annual return for that year under the Meghalaya Goods and Services Tax Act, 2017, exercising the first proviso to section 44, with the notification effective from 1 August 2021.

Commencement of amended GST provisions appointed for 1 August 2021; ordinance powers specify date of coming into force.
Under the power of sub section (3) of section 1 of the Meghalaya Goods and Services Tax (Amendment) Ordinance, 2021, the Government, by Notification No. 29/2021 State Tax dated 30 June 2021, appoints the 1st day of August, 2021 as the date on which sections 4 and 5 of the Ordinance shall come into force.

Annual return obligation expanded: updated GST forms, reconciliation statement and revised verification for taxpayer filings.
Registered persons, excluding specified categories, must electronically furnish an annual return in FORM GSTR-9 by the prescribed due date; composition taxpayers must use FORM GSTR-9A. E-commerce operators collecting tax at source must submit FORM GSTR-9B. Taxpayers whose aggregate turnover exceeds the notified threshold must file a self-certified reconciliation statement in FORM GSTR-9C along with the annual return. The amendment updates FORM GSTR-9 and FORM GSTR-9C instructions and tables to capture transactions reported in later periodic returns, revises verification language to a self-declaration, and omits Part B Certification.

Penalty waiver under Meghalaya GST for non-compliance with a specified notification, relieving registered persons for the designated period.
The Government, exercising statutory powers under the Meghalaya GST framework and superseding an earlier State Tax notification, waives penalty liability for registered persons for non-compliance with the specified 2020 notification, limited to the declared temporal scope and without prejudice to acts or omissions completed before the supersession.

Extension of due date for FORM ITC-04 for quarter March 2021; deadline shifted to a later specified date.
Amendment substitutes the earlier deadline for furnishing Form ITC-04 for the quarter ending March 2021 with the later deadline of 30th day of June, 2021, made under statutory powers and procedural rules; the notification is deemed to have come into force from the 31st day of May, 2021.

Sea cargo manifest compliance period extended under the transhipment regulations, revising the deadline specified in regulation 15.
Sea Cargo Manifest and Transhipment compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the period specified in regulation 15(2) from 30 June 2021 to 31 July 2021. The amendment takes effect upon publication in the Official Gazette.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver set under Section 14(2).
Amends the principal customs notification by substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe tariff values in US dollars for listed imported goods - specific edible oils, brass scrap, areca nuts, and specified forms of gold and silver - indicating unit bases for valuation and taking effect from the stated commencement date.

Anti-dumping duty extension on MDF from Vietnam maintained for a specified period under Customs Tariff Act review.
Extension of anti-dumping duty on Plain Medium Density Fibre Board (MDF) having thickness of 6mm and above, originating in or exported from Vietnam and covered by tariff items 44111300 and 44111400, by inserting paragraph 3 into Notification No. 34/2016 Customs (ADD) to keep the duties specified at serial numbers 1-6 in force up to and inclusive of 13th March, 2022, unless revoked, superseded or amended earlier.

Anti-dumping duty continuation on viscose staple fibre extended to remain in force unless revoked or superseded.
The Central Government amends Notification No. 43/2016 Customs(ADD) to extend the anti-dumping duty on Viscose Staple Fibre (excluding Bamboo, Dyed, Modal and Fire retardant fibres) originating in or exported from China PR and Indonesia, inserting a paragraph that the duty shall remain in force up to and inclusive of 31st October, 2021, unless revoked, superseded or amended earlier.

Anti dumping duty extension preserves levy on PVC Flex Film from China PR pending continuation review.
The Central Government amends Notification No. 42/2016 Customs (ADD) to insert a provision that, notwithstanding paragraph 2, the anti dumping duty on PVC Flex Film originating in or exported from China PR shall remain in force up to and inclusive of 31st January, 2022, unless revoked, superseded or amended earlier, exercising powers under sub sections (1) and (5) of section 9A of the Customs Tariff Act read with rules 18 and 23 of the Anti dumping Rules, following a review initiated by the designated authority under sub section (5) of section 9A.

Penalty waiver for non-compliance with a state tax notification extends relief for registered persons under GST provisions.
Waives the amount of penalty payable by any registered person for non-compliance with the March state tax notification, effected under the state GST Act's executive power, limited to conduct during the specified relief period and not affecting obligations or liabilities arising before the supersession of the earlier finance department notification.

Penalty waiver for GST notification non-compliance announced, covering registered persons for a defined retrospective period.
An administrative notification waives the penalty payable by registered persons under the Central GST framework for non-compliance with a specified pandemic-era notification, applies to acts or omissions within the stated waiver period, and supersedes an earlier notification without affecting matters completed before supersession.

Import policy liberalisation of palm oil items allows free imports generally while prohibiting entry through Kerala ports.
Import policy for refined bleached deodorised palm oil, refined bleached deodorized palmolein, and related items is amended from Restricted to Free with immediate effect for a temporary period, subject to the condition that imports of these items are not permitted through any port in Kerala.

Commencement of Part III of the Finance Act, 2021 designates 30 June 2021 as its effective commencement date.
The Central Government appoints the 30th day of June, 2021 as the date on which the provisions of Part III of the Finance Act, 2021 shall come into force, exercising the Act's commencement power.

E-invoice requirement excludes government departments and local authorities, narrowing the scope of mandatory issuance.
The e-invoice notification under the Uttar Pradesh Goods and Services Tax Rules is amended to exclude government departments and local authorities from the category of registered persons required to issue e-invoice. The amendment narrows the scope of the e-invoicing requirement for specified public bodies and is given retrospective effect from 1 June 2021.

Late fee waiver for delayed FORM GSTR-7 filing limits daily and aggregate liability for tax deduction returns.
Late fee for delay in furnishing FORM GSTR-7 by registered persons required to deduct tax at source is rationalised by waiving the amount payable under section 47 that exceeds twenty-five rupees for every day of default. The waiver applies to failure to furnish the return for the month of June, 2021 onwards by the due date. The aggregate late fee in excess of one thousand rupees also stands waived.

Late fee waiver for delayed GSTR-1 filing limits excess liability for specified classes of registered persons.
Late fee payable for delay in furnishing FORM GSTR-1 is rationalized for tax period June 2021 onwards, and the excess late fee under section 47 stands waived above the prescribed cap for registered persons who fail to furnish outward supplies by the due date. The capped amounts apply to registered persons with nil outward supplies, turnover up to rupees 1.5 crores, and turnover above rupees 1.5 crores up to rupees 5 crores in the preceding financial year.

Late fee waiver for delayed GSTR-3B returns expands relief for specified Uttar Pradesh GST taxpayers and filing periods.
Late fee payable for failure to furnish FORM GSTR-3B returns is waived for specified classes of registered persons and specified tax periods by inserting an additional proviso into the existing notification on late-fee relief under the Uttar Pradesh Goods and Services Tax framework. The waiver applies to taxpayers with aggregate turnover above the prescribed threshold for March 2021 and April 2021 for a fixed period from the due date of return filing, and to taxpayers with aggregate turnover up to the prescribed threshold who are required to furnish returns under the relevant return provisions for the same months, as well as for a specified quarterly tax period for taxpayers covered by the proviso to the return-filing provision.

Anti-dumping duty continuation on cold-rolled steel extended under Customs Tariff Act review and rule provisions.
The Central Government amended Notification No. 18/2017-Customs (ADD) to insert a paragraph stating that the anti-dumping duty on Cold-Rolled flat products of alloy or non-alloy steel from China PR, Japan, Korea RP and Ukraine shall remain in force up to and inclusive of 15th December, 2021, unless revoked, superseded or earlier amended. The extension was made pursuant to continuation review provisions of the Customs Tariff Act and the relevant anti-dumping rules following initiation of review by the designated authority.