Adjudication and recovery cells centralise tax assessment, adjudication and recovery functions while charge offices retain routine administration and records.
Separate Adjudication & Recovery Cells are established for paired tax-charge jurisdictions, with exclusive responsibility for assessment, adjudication and tax recovery under specified tax enactments. Cell officers are delinked from routine charge work, must obtain and return relevant records, prepare monthly assessment and adjudication plans, and complete proceedings within statutory deadlines. Charge Superintendents retain daily charge administration, record maintenance and responsibility for forwarding records when requisitioned.

Concessional GST on Covid 19 relief supplies establishes reduced State tax treatment for specified medical goods during a limited period.
Concessional West Bengal State GST rates are prescribed for specified Covid 19 relief goods, medical devices, diagnostics and related supplies by tariff heading, exempting State tax to the extent it exceeds the listed concessional rate for each item. The notification is issued under section 11(1) of the West Bengal GST Act on Council recommendation in public interest and is temporal, commencing mid June and expiring at the end of September 2021.

Temporary SGST rate reduction for specified services applies for a limited period as recommended by GST Council.
The amendment to Notification No. 1135-F.T. inserts a proviso to item (iv), clause (f), against serial number 3 in the Table, stipulating that for the specified limited period the State tax on services described in clause (f) shall be levied at a uniform reduced rate irrespective of the rate previously specified. The change implements the GST Council's recommendation and is deemed to have come into force from the commencement date stated in the proviso.

GST penalty waiver for non-compliance with notification requirements applies for the specified period under the Uttarakhand framework.
Penalty liability under the Uttarakhand Goods and Services Tax framework is waived for registered persons for non-compliance with Notification No. 331 dated 20 May 2020. The waiver applies to penalty otherwise payable under the general penalty provision for the specified non-compliance during the period from 1 December 2020 to 30 September 2021. The notification is issued in public interest and supersedes the earlier waiver notification, while preserving actions already done or omitted before supersession.

Foreign investment limit in the insurance sector updated; board residency and application routing requirements clarified for compliance.
Amendments raise the foreign investment cap for the insurance sector and require that FDI applications in private banks having an insurance JV/subsidiary be referred to the Reserve Bank in consultation with the Insurance Regulatory and Development Authority to ensure the sectoral cap is not breached. They also require that a majority of directors and Key Management Persons, and at least one of the Chairperson, Managing Director or Chief Executive Officer of an Indian insurance company with foreign investment, be Resident Indian Citizens, and align definitions and compliance with the Indian Insurance Companies (Foreign Investment) Rules, 2015 and IRDAI regulations.

Special Court designation enables speedy trial of company law offences under section 435(2)(b), ensuring focused prosecution.
The Central Government, under section 435 of the Companies Act, 2013 and with the concurrence of the Chief Justice of the High Court of Jharkhand, designates the Court of Sub Divisional Judicial Magistrate at Ranchi as a Special Court for the speedy trial of offences under clause (b) of sub section (2) of section 435, applying to the State of Jharkhand.

Capacity building reporting for independent directors requires institutes to deliver annual participation reports to directors and their companies.
Institutes maintaining the independent directors databank must, within sixty days from financial year end, send a standardized annual report to each listed individual and to each company where the individual is appointed, identifying the director (name, DIN, databank registration, subscription, membership validity, self assessment status) and reporting participation counts for e learning modules, other training courses, and colloquia/workshops/events during the year and cumulatively as set out in the prescribed Schedule.

Director qualification rules revised: specified government pay-scale experience defined and seasoned advocates/accountants/cs exempted from online test.
The amendment to rule 6(4) substitutes clause (B) to include persons in the pay scale of Director or equivalent or above in any Central or State Government Ministry/Department with specified experience in commerce, corporate affairs, finance, industry, public enterprises or in affairs of Government companies or statutory corporations carrying on commercial activities; and inserts a proviso exempting individuals who are, or have been for at least ten years, advocates, practising chartered accountants, practising cost accountants, or practising company secretaries from the online proficiency self-assessment test.

Exchange Rate Determination - customs prescribe new conversion rates for specified foreign currencies affecting import and export valuation.
The Central Board fixes conversion rates between specified foreign currencies and the Indian rupee for customs valuation, effective 20th August, 2021, superseding the earlier notification except for prior actions. Rates are published in two annexed schedules: Schedule I sets per unit rupee equivalents for multiple currencies with separate columns for imported and exported goods; Schedule II sets rupee equivalents per 100 units for currencies quoted per 100 units.

Customs tariff amendment adds HS code entries imposing specified duty rates and expands exemption notification scope.
The notification amends Notification No. 34/2021-Customs by inserting four new Table entries specifying HS codes 1507 10 00, 1507 90 10, 1512 11 10 and 1512 19 10, each applying the stated duty percentages to "All goods" under those headings; the amendment is made under section 25(1) of the Customs Act, 1962 and takes effect from 20th August, 2021.

Extension of export deadline extends last date of export by six months for exports with deadlines in early 2021.
The notification inserts a proviso into Notification No. 57/2000-Customs providing a six month extension of the last date for export where the original last date of export falls between 1 February 2021 and 30 June 2021, effected by amendment published under the powers of the Customs Act.

Penalty waiver under Section 125 grants relief to registered persons for non compliance of the specified notification during the designated period.
The government waives the amount of penalty payable by registered persons for non-compliance of the notification issued in G.O.Ms.No.142 dated 15-5-2020 for the period 1 December 2020 to 30 September 2021, under powers granted by the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the GST Council, and superseding G.O.Ms.No.32 except as to prior acts or omissions.

Lowered interest rates for delayed GST payments apply to specified tax periods with phased concessionary windows.
Temporary restructuring of interest for specified March-May 2021 return periods replaces default language to "liable to pay tax but fail to do so," changes the table heading to "Month /Quarter," and substitutes serial entries setting phased interest slabs: an initial concessionary nil or lower rate for a defined early window followed by intermediate and final rates. The schedule differentiates taxpayers by aggregate turnover in the preceding financial year and by return-filing class under section 39 (monthly and quarterly filers). The amendment is effective from a stated date in May 2021 under the Andhra Pradesh GST Act.

Prescribed person under Insolvency and Bankruptcy Code authorised for ITR verification and authorised representation for companies and LLPs.
Rule 12AA designates as the prescribed person for verification of returns any person appointed by the Adjudicating Authority to discharge duties of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016, with "Adjudicating Authority" defined as in clause (1) of section 5 of that Code. Rule 51B similarly provides that any person so appointed shall be the authorised representative for appearance in respect of a company or limited liability partnership.

Corrigendum to customs notification clarifies tariff table entry by removing a parenthetical explanatory phrase and standardising the rate description.
Corrigendum to Notification No. 67/2021-Customs (N.T.) amends Table 2, S. No. 2 and 3 in Column 4 by removing the parenthetical explanatory phrase and substituting the plain unit rate description; the corrigendum is recorded as a formal correction to the Gazette publication with departmental file reference and signatory.

Penalty waiver under section 125 grants relief for non-compliance with notification S.O.111 through September 2021.
The notification supersedes an earlier departmental notice and grants a targeted penalty waiver for registered persons under the Bihar GST framework for penalties arising from non compliance with a specified departmental notification, limited to the defined waiver period and without affecting actions taken before the supersession; it is issued by the Governor on Council recommendation and promulgated by the Commercial Tax Department.

Dynamic QR Code penalty waiver covers registered persons' specified GST non-compliance period, superseding the earlier waiver arrangement.
Penalty waiver for Dynamic QR Code non-compliance applies to registered persons liable to penalty under the Telangana GST framework for failing to comply with prescribed Dynamic QR Code requirements. The waiver covers non-compliance occurring from 1 December 2020 through 30 September 2021. The measure supersedes the earlier waiver arrangement while preserving actions already taken or omitted before supersession, and is deemed effective from 30 June 2021.

Remission of Duties and Taxes on Exported Products (RoDTEP) issues FOB based transferable e scrip rebates for eligible exports.
RoDTEP refunds currently un refunded indirect duties, taxes and levies borne on exported products and on their distribution, subject to ceilings and rates set by a Department of Revenue committee and an annual budget fixed by the Ministry of Finance. Rebates are generally a notified percentage of FOB (with per unit caps or fixed quantum where specified) and are issued as transferable electronic duty credit scrips maintained in a CBIC ledger. Eligibility, a list of exclusions, foreign exchange realisation rules, IT enabled application procedures, RMS based audit sampling, recovery, suspension and penalty mechanisms, and an inter ministerial policy committee are prescribed; detailed itemwise rates and caps are in Appendix 4R.

Export restriction on coronavirus rapid antigen testing kits imposed; exports moved to restricted category requiring authorization.
The export of coronavirus rapid antigen testing kits under specified ITC (HS) codes has been reclassified from Free to Restricted under Schedule-2 of the ITC (HS) Export Policy. The Central Government, invoking Section 3 of the Foreign Trade (Development & Regulation) Act and provisions of the Foreign Trade Policy 2015-20, issued a DGFT notification effecting this change, which applies immediately to the listed HS codes and to any other HS code covering such kits.

Aggregate shareholding disclosure: acquirers and persons acting in concert must report at the prescribed threshold; depository encumbrance exempt.
Regulation 29 is amended to require acquirers, together with persons acting in concert, to disclose their aggregate shareholding and voting rights in a target company upon reaching the prescribed threshold; regulation 30 is omitted; and regulation 31 is amended to exempt encumbrance disclosure where the encumbrance is undertaken in a depository. The amendments take effect from April 1, 2022.