Late fee waiver for GSTR-4 return defaults limits excess late fee for nil-tax and other registered persons.
Late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date is waived, for financial year 2021-22 onwards, to the extent it exceeds Rs. 250 where the total state tax payable in the return is nil, and to the extent it exceeds Rs. 1,000 for other registered persons. The amendment is deemed to have come into force with effect from 1 June 2021.

Exchange rate determination: notified conversion rates for specified foreign currencies for import and export transactions take effect.
Determines rate of exchange for conversion between specified foreign currencies and Indian rupees for customs assessment of imported and exported goods, effective from 3rd September, 2021. The notification supersedes the earlier notification of 19th August, 2021 and fixes separate notified rupee equivalents for imported and exported goods in Schedule I and per-100-unit rates in Schedule II for the listed currencies.

Gold import eligibility limited to nominated agencies for high purity gold, enforcing regulated import channels.
The explanation clarifies that "Gold in any form" includes gold above 22 carats under Chapter 71 of ITC (HS), 2017, Schedule I (Import Policy), and that such imports may be made only by nominated agencies as notified by the respective regulators for banks and for others.

Tax exemption for Real Estate Regulatory Authority: specified receipts notified as exempt subject to compliance and audit filing.
Notification designates the Real Estate Regulatory Authority as a class of Authority for tax purposes, exempting specified receipts comprising government grants or loans/advances, fees or penalties received under the Real Estate Act, and interest on those amounts, subject to conditions: no commercial activity, unchanged nature of activities and receipts, filing of return under the prescribed provision for such authorities, and submission of audited report with accountant verification plus a chartered accountant's certificate confirming compliance.

Revocation filing deadline extended for cancelled GST registrations; affected applicants may file by the newly prescribed extended date.
Extends the time limit for filing an application for revocation of cancellation of registration where cancellation occurred under clause (b) or (c) of subsection (2) of section 29 and the original deadline fell between 1 March 2020 and 31 August 2021, by extending the filing deadline until 30 September 2021.

Extension of GSTR-3B late fee amnesty: deadline extended by state notification altering prior cutoff date.
The State Government, under section 128 of the Rajasthan Goods and Services Tax Act, 2017, amends its earlier notification by substituting in the ninth and tenth provisos the figures, letters and words specifying the earlier deadline for the FORM GSTR-3B late fee amnesty with a later deadline, thereby extending the temporal limit of the amnesty scheme through textual substitution in the cited provisos.

GST compliance extension and targeted filing relief accompany procedural amendments to assessment notice forms.
The Sixth Amendment extends the date in Rule 26's fourth proviso to the end of October 2021 and omits all provisos from 1 November 2021; inserts a proviso excluding application of a restriction for the period 1 May 2021 to 18 August 2021 where returns in FORM GSTR-3B, FORM GSTR-1 or FORM GST CMP-08 were not furnished for March to May 2021; and amends FORM GST ASMT-14 to add Order reference and date, remove a phrase about conducting business without registration, and insert an "Address" after "Designation".

Commencement date appointment: specified Income-tax Act provisos and subsections take effect from first September two thousand twenty-one.
The Central Government appoints 1st day of September, 2021 as the commencement date for the second proviso to sub section (1) of section 245 O, sub section (2) of section 245P, sub section (4) of section 245Q, sub section (8) of section 245R, sub section (3) of section 245S, sub section (3) of section 245T, sub section (3) of section 245U and the proviso to section 245V of the Income tax Act, 1961, by notification under the Act.

Boards for Advance Rulings constituted to issue advance rulings under the Income-tax Act, effective from 1 September 2021.
Constitution of Boards for Advance Rulings to provide advance rulings under the Income-tax Act. The Central Government establishes three distinct Boards for Advance Rulings, each with specified headquarters, to receive, consider and pronounce on applications under the statutory advance-ruling framework contained in the relevant chapter of the Act.

Annual GST return requirement updated: mandated GSTR forms, reconciliation filing, and expanded reporting for the disrupted year.
Rule 80 is substituted to require most registered persons to file annual returns electronically in FORM GSTR-9 by the thirty first of December following the financial year, with composition taxpayers using FORM GSTR-9A and e-commerce operators furnishing FORM GSTR-9B. Taxpayers exceeding the turnover threshold must submit a self certified reconciliation statement in FORM GSTR-9C alongside FORM GSTR-9. The amendment broadens FORM GSTR-9 and GSTR-9C instructions to include the disrupted financial year, prescribes reporting of amendments and ITC reversals tied to specified return periods, expands tabular entries, updates verification language, and omits Part B Certification.

Extension of revocation filing deadline: applicants with GST registrations cancelled under specified clauses may now apply within the extended period.
Where registration was cancelled under clause (b) or (c) of sub section (2) of section 29 of the Karnataka GST Act and the time limit to apply for revocation under section 30(1) fell between 1 March 2020 and 31 August 2021, the time limit to make such application is extended to 30 September 2021, by notification under section 168A read with section 20 of the Integrated GST Act, modifying earlier Karnataka notifications.

Extension of notification deadline: Karnataka amends GST notification to extend specified proviso deadline to end of November.
Amendment substitutes the figures, letters and words "31st day of August, 2021" with "30th day of November, 2021" wherever they occur in the ninth and tenth provisos of the earlier Karnataka GST notification, thereby extending the deadline in those provisos to the end of November 2021.

Extension of time for revocation applications where registration cancelled under section 29(2) - deadline extended to 30 September 2021.
Where a registration cancelled under the specified cancellation clauses of section 29(2) had its period for applying for revocation under section 30(1) fall between 1 March 2020 and 31 August 2021, the time limit for making such application is extended until 30 September 2021.

Deadline amendment of GST notification: provisos' specified date substituted to a later date, updating the prior timeline.
Amendment under section 128 of the Goods and Services Tax Act substitutes the figures, letters and words in the ninth and tenth provisos of Notification No. II(2)/CTR/1099(e-4)/2018 so that the earlier specified date is replaced by a later specified date, leaving other provisions unchanged.

Amendment to GST rules: extensions to provisos, temporary relief for non-filed returns, and form ASMT-14 modifications.
Amendments to the Tamil Nadu GST Rules adjust commencement, extend and later omit provisos to Rule 26, insert a temporary exception in Rule 138E exempting application of a restriction where specified returns or outward-supply statements for a three-month period were not filed, and modify FORM GST ASMT-14 by adding an Order Reference field, deleting a phrase concerning conducting business without registration despite liability, and inserting an Address field after Designation.

Extension of time for revocation of cancelled GST registration grants an additional period to apply for reinstatement.
If the time limit to apply for revocation of a registration cancelled under clauses (b) or (c) of sub section (2) of section 29 fell between 1 March 2020 and 31 August 2021, the period to make such application is extended to 30 September 2021, pursuant to powers under the Goods and Services Tax Act.

Notification amendment: extension of proviso deadline in state GST notification, substituting the previously specified date.
Under section 128 of the Goods and Services Tax Act, 2017, the State Government amends Notification No. 76/2018 - State Tax by substituting the date appearing in the ninth and tenth provisos with a later date, thereby extending the operative timeframe set by those provisos as published in the State Gazette.

GST Rule Amendment extends compliance timelines and temporarily relaxes return filing restrictions for specified return periods.
Amendment to the Meghalaya Goods and Services Tax Rules, 2017 revises procedural timelines, relaxes a temporary return filing restriction in rule 138E for cases where returns for March-May were not furnished, substitutes a later deadline in rule 26 and omits its provisos from the specified future date, and updates FORM GST ASMT-14 by adding Order Reference and Address fields while removing language about conducting business without registration despite liability.

Taxable interest on provident fund excess contributions must be computed from segregated taxable contribution accounts.
Calculation of interest on provident fund contributions exceeding specified limits is governed by rule 9D: taxable interest equals interest accrued during the previous year in the taxable contribution account. Separate accounts for taxable and non-taxable contributions must be maintained from the previous year 2021-2022 onwards. The non-taxable account comprises the specified base closing balance, subsequent non-excess contributions and accrued interest, reduced by withdrawals; the taxable account comprises contributions in excess of the threshold and accrued interest, reduced by withdrawals. A statutory threshold limit determines when contributions are treated as taxable.

Vivad se Vishwas deadline extension: key notification shifts filing timelines by government amendment.
The Central Government amends Notification No.85/2020 under the Direct Tax Vivad se Vishwas Act, 2020, substituting clause (b) deadline "31st day of August, 2021" with "30th day of September, 2021" and clause (c) deadline "1st day of September, 2021" with "1st day of October, 2021"; the amendment is effective from publication in the Official Gazette.