Sea cargo manifest compliance deadline extended under regulation 15, allowing continued application until the revised end date.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) is extended by substituting the existing end date of 31 August 2021 with 30 September 2021. The Sea Cargo Manifest and Transhipment (Seventh Amendment) Regulations, 2021 take effect upon publication in the Official Gazette.

Tariff Value Fixation for edible oils, brass scrap, gold, silver and areca nut; new tariff values take effect.
The notification, issued under the Customs Act authority, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification to prescribe specified tariff values for listed imports. It sets US dollar tariff values per metric tonne for edible oils, brass scrap and areca nut and per unit values for designated categories of gold and silver, includes scope-limiting explanations for precious metals entries, and declares the amendment to take effect from the stated commencement date, thereby establishing the valuation benchmarks for import assessment.

Anti-dumping duty extension on glass fibre from China PR preserved through a statutory amendment, maintaining the existing levy.
Amendment to Notification No. 48/2016-Customs (ADD) preserves the anti-dumping duty on Glass Fibre and Articles thereof originating in or exported from the People's Republic of China, by inserting a provision that the duty shall remain in force up to and inclusive of 31 October 2021 unless revoked, superseded or amended earlier, pursuant to the powers conferred by the Customs Tariff Act and the anti-dumping rules.

Extension of time for revocation applications for cancelled GST registrations permits late filing under prescribed relief.
The Government of Gujarat, under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, partially modifies earlier notifications to extend the time-limit for filing applications for revocation of cancellation of GST registration where cancellation occurred under the relevant cancellation clauses, so that applications whose original filing period fell during the pandemic-affected period in 2020-2021 are permitted to be filed within the extended timeframe prescribed by the notification.

Deadline extension for specified GST provisos extends statutory compliance date to 30th November 2021 under notification.
The Government 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 state tax notification of 31st December, 2018, thereby altering the operative compliance timeline in those provisos.

GST Rule Amendments extend compliance deadlines and relax return-related restrictions while revising assessment form content.
The Gujarat GST Rules amendment extends and later omits provisos in Rule 26 to adjust compliance timelines; inserts a proviso in Rule 138E creating an exception to a restriction where returns or outward supply statements were not furnished for a specified earlier period; and revises FORM GST ASMT-14 by adding an order-reference line, removing a phrase regarding conducting business without registration, and adding an Address field after Designation.

Aircraft import permission expanded to include IFSC based leasing entities, enabled by regulator NOC instead of ministry approval.
Amendment to Policy Condition No.1 of Chapter 88, ITC (HS) 2017 adds Aircraft Leasing Entities located in an International Financial Services Centre (IFSC) to the list of persons/entities permitted to import aircraft and helicopters without an import licence, and replaces prior ministry permission with a civil aviation regulator NOC for imports undertaken for scheduled, commuter, non scheduled air transport or aerial work operations, with the stated aim of reducing transaction costs and easing procedures.

Extension of customs exemption period to 30th September 2021 under statutory powers, preserving existing exemption scope.
Substitutes in Notification No. 28/2021-Customs, paragraph 2, the date "31st August, 2021" with "30th September, 2021", thereby extending the operative period of the exemptions. The amendment is made under powers in the Customs Act read with the Finance Act and published as Notification No. 41/2021-Customs dated 30th August, 2021, without modifying other substantive terms of the principal notification.

Extension of time for revocation of cancelled GST registration: deadlines falling in pandemic period extended to September 30, 2021.
The State Finance Department notifies that where a GST registration was cancelled under specified clauses and the time limit to apply for revocation fell between 1 March 2020 and 31 August 2021, the period to file an application for revocation of cancellation is extended up to 30 September 2021, by exercise of powers under the State GST Act read with the Integrated and Union Territory GST Acts.

Notification amendment: provisos' deadline extended by substituting the earlier specified date with a subsequently specified date.
The Government, under the statutory power in section 128 of the Goods and Services Tax Act, amends the earlier Finance Department notification of 31st December 2018 by substituting the figures, letters and words denoting the earlier deadline wherever they occur in the ninth and tenth provisos with a later specified date; no other provisions of that notification are altered.

Extension of filing deadline for revocation applications; affected registrants given a consolidated administrative cut off to apply.
The Government extends the time for filing applications for revocation of registration where registration was cancelled under specified cancellation clauses and the original filing deadline fell during the disruption period from early 2020 through August 2021, consolidating prior notifications and setting a single administrative cut off for those revocation applications.

Notification amendment extends statutory deadline by substituting the earlier proviso date with a later compliance date.
The Government amends Notification No. 76/2018-State Tax by substituting the earlier deadline specified in the ninth and tenth provisos with a later deadline, effecting an extension of the operative date wherever that earlier date occurs in those provisos, under the powers conferred by the Sikkim Goods and Services Tax Act, 2017.

Extension of GSTR-3B late fee amnesty extends deadline for specified provisos, substituting the earlier deadline.
The Government, under section 128 of the Central Goods and Services Tax Act, 2017, by Notification No. 33/2021 dated 29th August 2021, amends Notification No. 76/2018-Central Tax by substituting the earlier specified date in the ninth and tenth provisos with a later date, thereby extending the deadline applicable to those provisos and prolonging the period for concessional treatment of late FORM GSTR-3B filings.

Extension of filing deadlines and temporary waiver of GST return restrictions where specified returns remained unfurnished.
Extension of filing deadlines and temporary relaxations under the Arunachal Pradesh GST Rules amend rule 26 to extend and later omit provisos, add a proviso to rule 138E waiving a restriction where prescribed returns for the March-May period were not filed during a specified retrospective window, and revise FORM GST ASMT-14 to include order reference details, remove a phrase alleging unregistered business, and add an Address field after Designation.

Extension of GST compliance deadline, temporary exemption for missed filings, and amendments to the assessment form.
The amendment extends a proviso deadline to the 31st day of October, 2021 and omits all provisos to that sub rule from 1st November, 2021. It inserts a proviso in the restrictions on electronic compliance to exempt the restriction for cases where returns or statements in specified GST return forms were not furnished for March-May, 2021 during the period from 1st May, 2021 to 18th August, 2021. FORM GST ASMT 14 is amended to add an order reference caption, remove wording regarding conducting business without registration despite liability, and add an Address field after Designation.

Anti-dumping duty continuation on uncoated copier paper from Indonesia and Singapore extended for a further period.
Operatively, paragraph 2A is inserted into Notification No. 56/2018 Customs (ADD) to provide that the anti-dumping duty on the subject goods specified against serial numbers 1-4 of the Table shall remain in force up to and inclusive of the stated extended date, unless revoked, superseded or amended earlier, preserving the duty on uncoated copier paper from Indonesia and Singapore.

Anti-dumping duty on Chinese industrial mica pigments applies for a fixed term with producer-specific import rates.
Anti-dumping duty applies to Natural Mica based Pearl Industrial Pigments excluding cosmetic grade originating in or exported from China PR and imported into India. Producer-specific rates apply to identified Chinese producers, with residual rates for other Chinese producers and goods originating elsewhere but exported from China PR. The duty is payable in Indian currency and remains effective up to and including 25 February 2027 unless earlier revoked, superseded, or amended.

Anti-dumping duty continuation on axle imports from China preserved pending specified extension or revocation.
The Government amended Notification No.54/2016-Customs (ADD) to insert a paragraph preserving the anti-dumping duty on Axle for Trailers from the People's Republic of China, keeping the duty in force up to and inclusive of the prescribed extension date unless revoked, superseded or amended earlier, pursuant to powers under the Customs Tariff Act and relevant Anti-Dumping Rules following a designated authority continuation review.

Anti-dumping duty revocation removes duty on barium carbonate imports from China, rescinding the prior ADD notification.
The Central Government revokes the anti-dumping duty on barium carbonate originating in or exported from the People's Republic of China and imported into India, rescinding the earlier notification that imposed that duty while preserving actions done or omitted prior to the rescission.

Import relaxation for GM soya cake permits specified non living crushed de oiled imports from designated ports under ITC(HS) codes.
Relaxation of Para 6(b) of the General Notes Regarding Import Policy, ITC(HS) 2017 permits import of crushed and de oiled GM soya cake (non living organism) under ITC(HS) codes 23040020 and 23040030, limited to a specified aggregate quantity, allowed only through designated seaports, land customs stations and a railway station, with strict customs monitoring to ensure the aggregate limit is not exceeded.