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.

Electronic duty credit ledger enables issuance, use, transfer and expiry rules for export duty credits under RoDTEP and RoSCTL.
Establishes an Electronic Duty Credit Ledger in the customs automated system to record duty credits allowed under export Schemes, generate scrolls upon allowance, permit exporters to combine credits and create uniquely identified e-scrips within one year (or auto-create them), automatically register e-scrips at the customs station of export, make ledger entries visible to exporter and Customs, allow use for specified Customs duties, permit whole-e-scrip transfers to other IEC holders without changing validity, and provide for suspension or cancellation for contraventions.

Export controls on mercury: exports now restricted and require Prior Informed Consent under the Minamata Convention procedures.
Export policy for mercury (ITC(HS) Code 28054000) is revised from Free to Restricted; exports require a Prior Informed Consent (PIC) procedure under the Minamata Convention, to be obtained from the designated national focal point in the Ministry of Environment, with procedural details available on the ministry website and the restriction effective immediately.

Export certification change: betel leaf exports to European Union now require registration with the designated authority for health certificates.
Export of betel leaves remains free but exports to the European Union now require registration with the newly designated competent authority for issuance of the health certificate instead of the previously specified authority; exporters must follow that authority's registration and health-certification procedures prior to export.

SEIS entitlement cap announced; deadline for claims set with specified eligible services, exclusions, and new filing rules
Notification prescribes SEIS entitlement for services rendered in FY 2019-20 by listing eligible services and admissible rates in Appendix 3X, providing Duty Credit Scrip on Net Foreign Exchange earned, imposing an entitlement cap per IEC for that year, disallowing SEIS for receipts in Indian Rupees, setting an online ANF 3B filing deadline after which applications will be time-barred, and excluding specified categories of foreign exchange receipts and provider types from entitlement calculations.

Export obligation extension grants time for specified Advance and EPCG authorisations, subject to extra export requirement and no composition fee.
Automatic extension of Export Obligation for specified Advance and EPCG Authorisations until 31.12.2021 is allowed without composition fees, conditional on a 5% additional export obligation in value terms on the balance EO as of expiry. No application to the Regional Authority is required; EO fulfilment will be verified by the RA at EODC/closure/regularisation. The option to use existing composition-fee extension routes remains, but composition fees previously paid for extensions are non-refundable.

Aadhaar authentication authorized for specified reporting entities following compliance with Aadhaar privacy and security standards.
The Central Government, invoking section 11A of the Prevention of Money-laundering Act, notifies specified reporting entities as authorized to undertake Aadhaar authentication services after satisfaction that they comply with privacy and security standards under the Aadhaar Act and following consultation with the Unique Identification Authority and the regulatory authority; the entities listed are M/s. SBI Cards and Payment Services Limited and M/s. PhonePe Private Limited.

Aadhaar authentication notification permits a compliant reporting entity to undertake authentication following privacy and security confirmation.
Notification under section 11A of the Prevention of Money-laundering Act, 2002 authorises M/s Computer Age Management Services Limited to undertake Aadhaar authentication service after the Central Government, satisfied of the entity's compliance with Aadhaar Act privacy and security standards and, following consultation with the Unique Identification Authority of India and the regulatory authority, issued the notification enabling the reporting entity to use Aadhaar authentication for PMLA purposes.

Extension of GSTR-1 due date grants a short filing extension for the May return under a state GST notification.
The State government, under the Andhra Pradesh Goods and Services Tax Act, 2017 and on the recommendations of the GST Council, amends the prior notification G.O. Ms. No. 126 dated 15-6-2021 by inserting "and May, 2021" after "April, 2021", thereby extending the due date for filing Form GSTR-1 for May 2021 by fifteen days as notified by the Revenue (Commercial Taxes-II) Department.

Extension of GSTR-1 filing deadline for the April tax period granted, shifting due date to the succeeding month.
The Andhra Pradesh GST notification amends an earlier notification to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the April tax period; the due date for registered persons required to file returns under the return filing provision is extended to the twenty-sixth day of the month succeeding that tax period.

E-way bill restriction relief excludes a specified period of return non-furnishing, alongside authentication and assessment-form changes.
The amendments extend the temporary rule 26 authentication and verification facility until 31 October 2021 and omit the related provisos from 1 November 2021. They also retrospectively relax the rule 138E e-way bill restriction for a specified period where prescribed returns or statements for March to May 2021 were not furnished. FORM GST ASMT-14 is revised to add order-reference particulars and an address field, while removing the reference to conducting business without registration despite registration liability.

Rescission of anti-dumping duty notification withdraws the earlier notification, preserving actions taken or omitted before rescission.
The Central Government rescinds Notification No. 11/2016 Customs (ADD) concerning anti dumping duty under powers from the Customs Tariff Act, withdrawing that notification for future application while preserving the legal effect of actions done or omissions occurring before rescission.

Temporary reduced state tax rate for specified services applied for a limited mid year period, effective retroactively.
An amendment provides that for the period beginning 14th June, 2021 and ending 30th September, 2021, the state tax on services specified in item (iv), clause (f) against serial number 3 shall be levied at a uniform reduced rate irrespective of the rate previously specified in the notification; the amendment is effective from 14th June, 2021.

Concessional GST rates on Covid 19 relief supplies maintained, applying targeted exemptions and reduced state tax on listed medical goods.
Notification under section 11 of the Punjab Goods and Services Tax Act, 2017 caps or exempts state tax on specified Covid 19 relief goods by prescribing concessional rates in a Table tied to tariff classifications (medical oxygen, specified medicines, testing and marker kits, oxygen devices, ventilators, protective equipment, ambulances, hand sanitizers, etc.), limiting state tax to the amounts shown and in force retrospectively from 14th June 2021 until 30th September 2021.

Extension of time to apply for revocation of cancelled GST registration to 30 September 2021 for affected filers.
If a GST registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and the time limit to apply for revocation under subsection (1) of section 30 fell between 1 March 2020 and 31 August 2021, the statutory deadline to file the revocation application is extended to 30 September 2021.

FORM GSTR-3B late fee amnesty scheme extended under HGST Act by substituting the previous deadline with a later deadline.
Amendment substitutes the earlier deadline with a later deadline in the ninth and tenth provisos of Haryana Government notification No.12/GST-2 (dated 1 January 2019), thereby extending the period for the FORM GSTR-3B late fee amnesty scheme; the change is effected under powers conferred by the HGST Act and applies wherever the earlier date occurs in those provisos.

GST procedural amendments extend compliance deadlines and exempt certain filing restrictions where prescribed returns were not furnished.
The rules amend Haryana GST provisions by extending a deadline in rule 26 to late-October, omitting all provisos to that sub-rule from early-November, inserting a deemed proviso in rule 138E exempting a restriction for non-filing of specified returns for March-May during a defined May-August period, and revising FORM GST ASMT-14 to add an order reference line, remove a phrase about conducting business without registration, and insert an Address field after Designation.