GST rule amendment extends filing deadlines, suspends certain restrictions for May-Aug filing gaps, and revises assessment form fields.
The Seventh Amendment to the Goa GST Rules (effective 29 August 2021) extends the deadline in rule 26's fourth proviso to 31 October 2021 and omits all provisos from 1 November 2021; inserts a proviso in rule 138E exempting the restriction from 1 May-18 August 2021 where returns for March-May 2021 were not furnished; and revises FORM GST ASMT 14 to add an order reference and date, remove wording about conducting business without registration despite liability, and include an Address field after Designation.

Inclusion of ports of import enables additional authorised entry points under the existing foreign trade notification framework.
The government amended Para 3 of the cited notifications to include Ghojadanga LCS (INGJXB) and Kolkata (INCCU1) as additional authorised ports of import, while all other conditions and procedural requirements prescribed in Notification No. 20/2015-20 and its related subsequent notifications remain in force and continue to apply to imports at these ports.

Amendment to state tax notification: insertion of sub section reference expands the provisions covered by the prior notification.
Amendment inserts the words "sub-section (6A) or" into the first paragraph of Notification No. 01/2021 - State Tax immediately after the phrase "hereby notifies that the provisions of", thereby expressly including that sub section within the scope of the prior notification without altering other language of the instrument.

De-notification of Special Economic Zone reduces notified SEZ area after State approval and Development Commissioner recommendation.
Exercising powers under the SEZ Act and rule 8 of the SEZ Rules, the Central Government de notifies specified land parcels proposed by M/s. AIGP Developers (Pune) Private Limited at Wagholi and Kharadi, Pune, following State Government approval and Development Commissioner recommendation, having found statutory requirements under the SEZ legislative framework fulfilled, thereby reducing the notified SEZ area and specifying the resultant notified area and affected survey numbers.

Appointment of Regional Appeals Authorities clarifies appellate jurisdiction under FEMA and assigns regional coverage for appeal hearings.
The Central Government appoints four named Regional Special Directors (Appeals) under section 17(1) of the Foreign Exchange Management Act to hear appeals against orders of the Adjudicating Authority, superseding an earlier notification; each appointment specifies station, zone, sub zone and the States and Union territories comprising the appellate jurisdiction and is effective from publication without affecting prior actions.

Geographical jurisdiction of Deputy Commissioner of State Tax (Investigation) revised to statewide coverage with reallocated units.
Amendment substitutes the schedule entry for Deputy Commissioner of State Tax (Investigation), designating units MUM-INV-E-001 to MUM-INV-E-008 with jurisdiction over the whole state, and omits the prior Sr. No. 28 entry from the notification.

Power delegation updated: expands Assistant Commissioner (Investigation) designations and internal codes under Maharashtra GST schedule.
The Commissioner, under the Maharashtra Goods and Services Tax Act, amends the earlier order to substitute specified entries in Schedule II, thereby reconfiguring Assistant Commissioner (Investigation) designations and assigning distinct internal office codes for those Mumbai investigation posts for administrative implementation.

Power delegation under MGST Act assigns investigation authority to specified Deputy Commissioners, amending the prior delegation schedule.
Amendment to the delegation of powers under the Maharashtra Goods and Services Tax Act, 2017 substitutes entries 7-9 in the schedule of a prior delegation order, reallocating investigation responsibilities to specified Deputy Commissioners of State Tax at offices in Mumbai and Raigad and recording their office titles and internal location codes.

Geographical jurisdiction revised for Assistant Commissioners, reallocating business audit and investigation territorial limits across specified districts.
Amendment substitutes schedule entries to redefine the geographical jurisdiction of Assistant Commissioners of State Tax: reassigning Business Audit and Issue Based Business Audit posts to specified office identifier ranges linked to the limits of Greater Mumbai and the revenue districts of Thane and Raigad, assigning Investigation postings with jurisdiction over the whole State, and omitting one schedule entry.

Insertion of sub section (6A) or into a state GST notification modifies the operative text following the notified provisions.
The State Finance Department, under powers conferred by the Nagaland Goods and Services Tax Act and on Council recommendation, amends the notification dated 23 February 2021 by inserting the words, brackets, figure and letter "sub section (6A) or" into the first paragraph after the words "hereby notifies that the provisions of" as a textual modification to that notification.

Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for eligibility to file revocation and refund claims.
Amendments require Aadhaar authentication for specified persons linked to a GST registration and mandate that bank account details used for GST purposes be in the name of the registered person and obtained on the person's PAN; proprietors must link their PAN with Aadhaar. Rule 10B ties Aadhaar authentication to eligibility for filing revocation applications and refund claims and permits alternate identity documents and a limited period to complete Aadhaar authentication when Aadhaar is newly allotted.

Duty credit issuance for exports subject to eligibility, export realisation and recovery rules including cancellation and suspension.
Duty credit for exports of garments and made ups is allowed only in accordance with the Textile schedules and subject to item level declaration in the shipping bill, customs checks and filing of export manifest; credits are recorded as e scrips or in an electronic duty credit ledger and may be used solely to pay customs duty on imports. Eligibility is conditional on realisation of sale proceeds within the foreign exchange period, certain export categories are ineligible, and authorities may cancel, suspend or recover credits with interest where provisions are contravened or proceeds remain unrealised.

Countervailing duty on subsidised aluminium wire imports from Malaysia imposed on specified coil-form products.
Countervailing duty is imposed on Aluminium Wire in coil form and Wire Rod in coil form having diameter ranging from 9 mm to 13 mm, classifiable under the specified tariff headings, when originating in or exported from Malaysia and imported into India. The measure follows final findings that the subject goods were exported at subsidised value, the domestic industry suffered material injury, and the injury was caused by subsidised imports.

Insertion of a sub section reference modifies the scope of Notification No.03/2021 under the CGST framework.
The Central Government, under delegated powers in the CGST framework, amends Notification No. 03/2021 Central Tax by inserting additional words referring to an extra sub section after the words "hereby notifies that the provisions of" in the first paragraph of the principal notification; this change is made on the Council's recommendation and is published as Notification No. 36/2021 Central Tax.

Insertion of sub-section (6A) expands scope of notified provisions under Sikkim GST notification by government.
Amendment inserts the words, brackets, figure and letter "sub-section (6A) or" into the first paragraph of Notification No. 03/2021-State Tax, dated 23 February 2021, so that immediately after the words "hereby notifies that the provisions of" the referenced sub-section is expressly included; the amendment is made under the State Government's power on the Council's recommendation and recorded by the Commercial Taxes Division.

Aadhaar authentication requirement for GST filings now conditions refund and revocation filings and refund crediting.
The amendment makes Aadhaar authentication and PAN-linked bank accounts conditions for filing revocation of cancellation applications, refund claims including export refunds, and for crediting refunds; it provides alternatives when Aadhaar is not yet assigned and requires Aadhaar authentication within thirty days of allotment, while defining eligible bank accounts as name-matched and obtained on the applicant's PAN.

Aadhaar authentication for registered persons linked to PAN and bank accounts for eligibility to claim GST refunds and revocations.
Mandatory Aadhaar authentication of specified persons and PAN-linked bank accounts are required for eligibility to file applications for revocation of cancellation and for certain refund claims, including refund of integrated tax on exported goods. Where Aadhaar is not assigned, an enrolment ID plus prescribed identity documents may be furnished, and authentication must be completed within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on the applicant's PAN; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar.

Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for refund and revocation processes.
The amendment requires Aadhaar authentication for specified persons linked to a GST registration to access revocation of cancellation, refund procedures and export-related integrated tax refunds; it mandates bank accounts to be in the applicant's name obtained on the applicant's PAN and requires PAN-Aadhaar linkage for proprietors, prescribes alternate identity documents where Aadhaar is not allotted, and inserts procedural adjustments to rule 23, rule 45, rule 59, rule 89 and rule 96 accordingly.

Safe harbour applicability extended to an additional assessment year and given retrospective effect from the start of the financial year.
The amendment extends the safe harbour applicability in rule 10TD to cover both the 2020-21 assessment year and the following assessment year, expanding the temporal scope of safe harbour relief for eligible transfer pricing arrangements. The rules are declared to be retrospectively effective from the first day of the financial year and the Explanatory Memorandum certifies no person is adversely affected by the retrospective operation.

Duty credit issuance under RoDTEP governs credits for export-linked input duties, conditioned on customs checks and export realisation.
The notification sets out issuance of duty credit under RoDTEP: credits replace remission of duties on inputs for exported goods listed in the FTP Appendix, are claimed via item-level declarations in the customs automated system for shipments from January 2021, and are allowed after customs checks and risk evaluation. Credits are usable only for customs duty on imports, conditional on realisation of export proceeds within FEMA periods, with specified ineligible export categories. Cancellation, suspension and recovery (with interest under section 28AA and recovery under section 142) apply where credits are excess, unentitled or proceeds are unrealised.