Extension of due date for Form GSTR-4 filing: annual composition returns may be submitted up to end of May under GST powers.
The Government amends a prior notification to insert a proviso extending the deadline for specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, permitting filing up to 31st May, 2021. The amendment, effective from 30th April, 2021, was made under the Government's GST administrative powers and follows the GST Council's recommendation.

Late fee waiver for delayed GSTR-4 returns limits recoverable late fees for nil-tax and other filers from 2021-22 onwards.
Amendment caps and waives portions of the statutory late fee for delayed FORM GSTR-4 returns from financial year 2021-22 onwards: amounts in excess of prescribed thresholds are waived, with a lower threshold for returns showing nil State tax and a higher threshold for other registered persons, thereby limiting recoverable late fee amounts while leaving other filing obligations and tax liabilities unchanged.

Anti-dumping duty extension on wire rod from China maintained, continuing until early 2022 under statutory review procedures.
The Central Government amended the principal notification to continue the anti-dumping duty on Wire Rod of Alloy or Non-Alloy Steel originating in or exported from the People's Republic of China, inserting a provision that the duty shall remain in force up to and inclusive of 31st January, 2022, unless revoked, superseded or amended earlier, following a statutory review under the Customs Tariff Act and applicable anti-dumping rules.

Anti-Dumping duty extension on Polytetrafluoroethylene extended through end of November by substituting prior expiry date.
Amendment substitutes the prior expiry date in paragraph 3 of the principal notification imposing anti-dumping duty on Polytetrafluoroethylene from Russia, replacing the earlier expiry with "30th November, 2021" to extend the levy for an additional month pursuant to a continuation review and request by the designated authority under the Customs Tariff Act and the implementing anti-dumping rules.

Subscription amount rules revised for REITs, and minimum tradable unit reduced to simplify investor participation.
Amendments to the REIT Regulations clarify subscription amount wording in regulation 14 and replace prior public offer language with a prescribed monetary range for follow-on offers. Regulation 16(4) is amended to reduce the minimum tradable holding from 100 units to one unit. The amendments are notified as the SEBI (REITs) (Amendment) Regulations, 2021 and commence upon publication in the Official Gazette.

Minimum unit holder requirement for InvITs strengthened to ensure collective non-sponsor ownership and greater unit divisibility.
Amendments revise subscription wording and denomination, reduce tradable unit size to one unit, and add a requirement that five non-sponsor unitholders collectively hold at least twenty-five per cent of an InvIT, counting a unitholder together with its associates and related parties as one unitholder.

Banker to an issue definition expanded to include specified banking companies, broadening acceptance and payment obligations.
The amendments expand the definition of banker to an issue to include scheduled banks or other banking companies specified by the Board, explicitly listing activities such as acceptance of application and allotment or call monies, refunds, and payment of dividend or interest warrants. Textual changes remove requirements that actions be performed exclusively by scheduled banks and permit the Board to specify other banking companies; the Board may, after inspection or investigation, take appropriate action including under the intermediaries enforcement framework.

Central Government exemption power allows exemption of listed public sector companies from rule 19A provisions in public interest.
The amendment adds a sub rule to rule 19A authorizing the Central Government, in the public interest, to exempt any listed public sector company from any or all provisions of rule 19A, notwithstanding the other sub rules of that rule.

Levy on intra entity supplies: intra member transactions treated as taxable supplies, tightening credit and enforcement rules.
The Act treats supplies between a non individual person and its members or constituents as taxable inter party supplies, retrospectively from July first, two thousand seventeen, with a deeming explanation. Input tax credit is conditioned on supplier furnishing invoice or debit note details in outward supplies and communicating them to the recipient. Annual returns may be self certified and audited reconciliation by a specified professional is no longer mandatory. Enforcement is strengthened through extended provisional attachment powers, delinking of seizure and confiscation proceedings, revised penalties and conditions for appeal, and expanded information call powers for the Commissioner.

Annual return exemption for small taxpayers under Nagaland GST waives filing requirement for the specified turnover year.
Exempts registered persons whose aggregate turnover in financial year 2020 21 does not exceed two crore rupees from filing the annual return for that year under the Nagaland Goods and Services Tax Act, 2017, on the recommendation of the Council; the notification is effective from 1 August 2021.

Sea cargo manifest compliance period extended under the transhipment regulations, with the amendment effective upon official publication.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the applicable period from 31 July 2021 to 31 August 2021. The Sixth Amendment Regulations, 2021 take effect upon publication in the Official Gazette.

Tariff Value Fixation: amended tables set import valuation benchmarks for edible oils, metals and areca nut, effective shortly.
The Board, invoking sub section (2) of section 14 of the Customs Act, substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal notification to fix tariff values in US dollars for specified imports. TABLE 1 lists tariff values for edible oils, brass scrap and areca nut; TABLE 2 prescribes unit values and scope for gold and silver in defined forms with explanatory exclusions; TABLE 3 covers areca nut. The tables replace prior entries and take effect from the notification's stated commencement date.

Exemption from annual return filing for small taxpayers takes effect from August under Sikkim GST provision.
Exempts registered persons whose aggregate turnover in financial year 2020-21 is up to two crore rupees from filing the annual return for that year under the Sikkim Goods and Services Tax framework, the exemption being issued under the first proviso to section 44 of the Sikkim GST Act and coming into force on 1 August 2021.

Annual return exemption for eligible taxpayers with low aggregate turnover granted for the specified financial year, relieving filing obligation.
Exemption from annual return filing is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees, under the first proviso to section 44 of the Central Goods and Services Tax Act, 2017. The Commissioner, on Council recommendations, exempts eligible taxpayers from furnishing the annual return for FY 2020-21, with the exemption commencing from the 1st day of August, 2021.

Annual GST return requirement: file GSTR-9/GSTR-9A and reconciliation in GSTR-9C with specified April-September adjustments.
Rule 80 of the Sikkim GST Rules is substituted to require most registered persons to file an electronic annual return in FORM GSTR-9 by 31 December following the financial year, with composition taxpayers filing FORM GSTR-9A and e-commerce operators filing FORM GSTR-9B; persons above the prescribed turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. The amendments incorporate the financial year 2020-21 into GSTR-9 and GSTR-9C instructions, specify declaration of adjustments reflected in April-September 2021 returns, and revise GSTR-9C Part V, verification text, and omit Part B Certification.

Annual return compliance updated: expanded GSTR forms, reconciliation and reporting obligations for specified taxpayers across extended periods.
Substitution of rule 80 requires electronic filing of the Annual return in FORM GSTR 9 by registered persons with specified exclusions, FORM GSTR 9A for composition taxpayers, FORM GSTR 9B for e commerce tax collectors, and a self certified reconciliation statement in FORM GSTR 9C where aggregate turnover exceeds the prescribed threshold; filings are through the common portal or notified Facilitation Centres and amendments to FORM GSTR 9 and GSTR 9C update tables, instructions and reporting for transactions and ITC adjustments declared in later monthly returns.

Commencement of amended GST provisions takes effect from the appointed date under the State amendment framework.
Sections 4 and 5 of the Arunachal Pradesh Goods and Services (Amendment) Act, 2022 are brought into force from 1 August 2021. The State Government appoints this date for the identified amendment provisions to become operative.

Commencement of designated Finance Act sections set for August first, activating their operative effect under the Act.
By Notification No. 29/2021-Central Tax dated 30 July 2021, the Central Government, exercising the power in clause (b) of sub section (2) of section 1 of the Finance Act, 2021, appoints 1 August 2021 as the date on which sections 110 and 111 of the Finance Act, 2021 shall come into force.

Audit delegation empowers officers to issue general or special audit orders and authorize proper officers to conduct audits.
The Commissioner, under sub section (3) of Section 5 of the TNGST Act, delegates to the Territorial Joint Commissioner (ST) the power under Sub section (1) of Section 65 read with the proviso to Section 65(4) to issue general or special orders to undertake audits of registered persons for specified periods and frequencies in respect of cases identified through the system, and to issue authorizations to proper officers to conduct such audits; the delegation is effective immediately.

Proper officer designation enables faceless administration to exercise refund and audit powers across jurisdictions under TNGST Act immediately.
Notification designates specified officers as Proper Officer to exercise powers and perform functions under the TNGST framework for computer-generated cases assigned under faceless administration, authorising Deputy Commissioners, Assistant Commissioners and State Tax Officers to handle refunds and, as authorised by the Joint Commissioner, to conduct audits and inform audited registered persons of findings, reasons and their rights and obligations; powers may be exercised outside the officer's own jurisdiction and the notification takes immediate effect.