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.

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.