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No. FEMA.396(1)/2021-RB - Dated: 13-10-2021 - FEMA FEMA
Foreign Exchange Management (Debt Instruments) (First Amendment) Regulations, 2021
Show AI Summary
Debt instrument eligibility expands to securities issued by InvITs and REITs under foreign exchange management regulations.
Foreign Exchange Management (Debt Instruments) (First Amendment) Regulations, 2021 introduce definitions of Infrastructure Investment Trusts (InvITs) and Real Estate Investment Trusts (REITs), adopting their meanings as business trusts under the Income-tax Act, 1961. Schedule 1 is amended to include debt securities issued by InvITs and REITs within the specified category of debt securities.
No. 49/2021 - Dated: 13-10-2021 - Cus Customs
Seeks to reduce AIDC on crude soya, sunflower, palm oils, Lentil and Bengal gram
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Agriculture Infrastructure and Development Cess exemption limits AIDC on specified crude edible oils and certain pulses to capped rates.
Exempts specified goods from the Agriculture Infrastructure and Development Cess to the extent the cess exceeds the capped rates stated in the Table to Notification No. 49/2021-Customs; covers certain crude edible oils and specified pulses by tariff item and limits AIDC liability to the reduced rate for each listed entry.
No. 48/2021 - Dated: 13-10-2021 - Cus Customs
Seeks to reduce BCD on crude and refined soya, sunflower, palm oils and Bengal gram
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Customs duty cap limits excess import duties on specified edible oils and Bengal gram, reducing tariff exposure.
Exempts specified tariff items for crude and refined soya, sunflower and palm oils and Bengal gram from customs duty to the extent such duty exceeds the prescribed standard rate, thereby capping payable import duty at that standard rate. The exemption operates for a defined period and has been subject to subsequent notifications that amend listed tariff items, alter standard rates and modify the period of operation.
No. 34/2021 – State Tax - Dated: 13-10-2021 - Chhattisgarh SGST GST - States
Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the Chhattisgarh Goods and Services Tax Act, 2017
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Time-limit extension for revocation of cancelled GST registrations protects applicants whose filing deadlines fell during the pandemic period.
Where registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 and the time limit for making an application for revocation under sub-section (1) of section 30 falls during 1 March 2020 to 31 August 2021, the time limit for making such application is extended up to 30 September 2021; the notification is issued under section 168A of the State GST Act read with the Integrated GST Act and is deemed effective from 29 August 2021.
No. 33/2021 – State Tax - Dated: 13-10-2021 - Chhattisgarh SGST GST - States
Amendment in Notification No. 76/2018-State Tax dated the 31st December, 2018
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Extension of GST notification deadline by substitution of proviso dates, made effective retrospectively under statutory power.
Amendment substitutes the deadline specified in the ninth and tenth provisos of Notification No. 76/2018-State Tax with a later deadline wherever those provisos occur. The change is effected under section 128 of the Chhattisgarh GST Act on the recommendations of the Council and is declared to be deemed in force from an earlier specified date, with publication by the State Government through the Commercial Tax Department.
No. 32/2021 – State Tax - Dated: 13-10-2021 - Chhattisgarh SGST GST - States
Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2021
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GST compliance extension and temporary exemption for certain restrictions where specified returns remain unfurnished, plus form revisions.
Amendments extend an existing proviso deadline, schedule omission of provisos from a later date, and insert a temporary exemption from a restriction where specified returns or statements for an earlier period were not furnished during a defined interval. The rules also require FORM GST ASMT-14 to include an order reference and date, remove language describing assessment for carrying on business without registration despite liability, and add an address field after designation for procedural clarity.
No. 121/2021 - Dated: 13-10-2021 - Inc.Tax Act 1961 Income Tax
U/s 10(46) of IT Act 1961 - Central Government notifies ‘Punjab State Electricity Regulatory Commission’ in respect of the specified income arising to that Commission
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Section 10(46) tax exemption for state electricity regulatory commission income granted subject to non commercial and filing conditions.
Notification under section 10(46) designates the Punjab State Electricity Regulatory Commission, Chandigarh as eligible for tax recognition for specified income: processing fees for tariff determination, licence fees, petition fees, and interest on bank deposits, subject to conditions that it shall not engage in commercial activity, that the activities and nature of the specified income remain unchanged, and that it files returns as required; the notification applies for the financial years 2021-2022 through 2025-2026.
No. 120/2021 - Dated: 13-10-2021 - Inc.Tax Act 1961 Income Tax
Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021.
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Relaxation of Validation rules: prescribed form, manner and conditions for furnishing undertakings now apply mutatis mutandis.
The notification applies, mutatis mutandis, the form and manner of furnishing undertakings prescribed under specified Income-tax Rules to clauses (i), (ii) and (iii) of the first proviso to section 119, and similarly applies the prescribed conditions for undertakings to clause (iv) of the first proviso, thereby aligning undertaking format, submission process and conditional criteria with existing income-tax rule prescriptions.
No. S.O. 4255(E) - Dated: 12-10-2021 - SEZ SEZ
Central Government rescinds Notification Number S.O.1130(E) dated 31st March, 2017
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SEZ de-notification rescinds prior notification and restores land for IT/ITES Park subject to state NOC.
Central Government rescinds the earlier notification that had notified 4.95 hectares as a Special Economic Zone proposed by M/s. L&T Construction Equipment Ltd.; the de-notification follows the developer's proposal, the State Government's No Objection Certificate, and the Development Commissioner's recommendation, and the rescission is subject to saving prior actions and to use of the land as an IT/ITES Park per the State NOC.
No. S.O. 4254(E) - Dated: 12-10-2021 - SEZ SEZ
Central Government rescinds the Notification Number S.O.1131(E) dated 31st March, 2017
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Denotification of SEZ land: Central rescinds prior notification and permits IT/ITES Park use under state NOC.
The Central Government, invoking the proviso to the Special Economic Zone Rules, rescinds Notification S.O.1131(E) and de-notifies the entire 2.34 hectare area previously notified as an SEZ for IT/ITES, subject to the saving that the rescission does not affect things done or omitted to be done before rescission. The action follows a developer proposal, a Development Commissioner recommendation, and a State Government No Objection Certificate, and the de-notified land is to be used as an IT/ITES Park in accordance with that NOC.
No. S.O. 4242(E) - Dated: 12-10-2021 - FEMA FEMA
Foreign Exchange Management (Non-debt Instruments) (Fourth Amendment) Rules, 2021
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Telecom sector entry route set to Automatic under non debt instruments rules, subject to DoT licensing and security conditions.
The amendment revises the telecom sector description in Schedule I to cover a comprehensive list of telecom services and infrastructure activities and specifies the Entry Route as Automatic, while requiring licensees, service providers and investors to comply with licensing, security and other terms and conditions as notified by the Department of Telecommunications.
No. 06/2021 - State Tax (D) - Dated: 12-10-2021 - Manipur SGST GST - States
Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21.
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Annual return exemption removes filing obligation for small taxpayers for the specified financial year effective August.
Exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the prescribed threshold from the obligation to furnish the annual return for that year under the Manipur Goods and Services Tax Act, 2017, the exemption being issued by the Commissioner pursuant to the first proviso to section 44 and effective from the 1st day of August, 2021.
No. 3543/ /CSTUK/ GST-Vidhi Section/2021-22/CT-31 - Dated: 11-10-2021 - Uttarakhand SGST GST - States
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
Show AI Summary
Annual return exemption for small GST taxpayers applies to registered persons with turnover up to two crore rupees for FY 2020-21.
Registered persons whose aggregate turnover in financial year 2020-21 did not exceed two crore rupees were exempted from filing the annual return under the Uttarakhand Goods and Services Tax Act, 2017. The exemption was issued under the first proviso to section 44 on the recommendation of the Council and applies to the said financial year, with effect from 1 August 2021.
No. 35/2021-Customs (N.T./CAA/DRI) - Dated: 11-10-2021 - Cus (NT) Customs
Appointment of Common Adjudicating Authority
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Common Adjudicating Authority appointment consolidates adjudication powers for specified customs show cause notices.
Principal Director General, Revenue Intelligence appoints specified officers to act as the Common Adjudicating Authority, empowering them to exercise the powers and discharge the duties of the originally named adjudicating authorities for adjudication of the listed show cause notices against the identified noticees, limited to the matters enumerated in the Table.
No. 28650-FIN-CT1-TAX-0002/2020/FIN - Dated: 11-10-2021 - Orissa SGST GST - States
Amendment in the notification no. 6736-FIN-CT1-TAX-0002/2020, dated the 26th February, 2021
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GST regulatory amendment extends coverage to an additional statutory sub-section from an earlier effective date.
State GST regulatory scope is expanded by adding sub-section (6A) as an alternative reference before sub-section (6B) in the first paragraph of the earlier specified instrument. The amendment, made under the stated statutory power and on Council recommendations, is deemed effective from 24 September 2021 and applies from that stated earlier date.
No. 28646-FIN-CT1-TAX-0002/2020/FIN - Dated: 11-10-2021 - Orissa SGST GST - States
Amendments in the notification no. 19869-FIN-CT1-TAX-0022/2017, dated the 29th June,2017
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SGST rate rationalisation revises service classifications, intellectual-property transfers, manufacturing services, admissions, and multimodal transport categories.
Specified Odisha SGST service-rate entries remove references to Governmental Authorities and Government Entities, retain Union Territory or Local Authority references, omit listed column 5 entries, and add 12AB alongside 12AA. Intellectual property rights transfers and specified manufacturing, publishing, printing, reproduction and material recovery services are placed at 9%; job work for alcoholic liquor manufacture is inserted at 9%. Admission services are separated between amusement venues and ballet at 9%, and casinos, race clubs and specified sporting events at 14%.
No. 28642-FIN-CT1-TAX-0002/2020/FIN - Dated: 11-10-2021 - Orissa SGST GST - States
Amendments in the notification no. 19873-FIN-CT1-TAX-0022/2017, dated the 29th June,2017
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GST exemption amendments expand registration references, revise eligibility conditions, and grant nil-rated treatment for specified sports and transport services.
Odisha SGST exemption entries now recognise section 12AB registration alongside section 12AA in specified entries, remove references to Governmental Authority or Government Entity in two service descriptions, and retain event coverage when hosted Indian events are rescheduled. Nil-rated treatment covers services connected with the AFC Women's Asia Cup 2022, subject to certification of their direct or indirect event connection, admission rights to those events, and the grant of National Permits for goods carriages operating throughout India or contiguous States.
No. 28636-FIN-CT1-TAX-0002/2020/FIN - Dated: 11-10-2021 - Orissa SGST GST - States
Amendments in the notification no. 19829-FIN-CT1-TAX-0022/2017, dated the 29th June,2017
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GST rate schedules revise product classifications for biodiesel, renewable energy equipment, mineral ores, printed goods, rail equipment and beverages.
GST rate schedules place biodiesel supplied to oil marketing companies for blending with high-speed diesel in the 2.5% schedule and other biodiesel in the 6% schedule. Renewable energy devices and parts for their manufacture are included at 6%, with 70% of gross consideration deemed to be goods value and 30% service value when supplied with other goods and services, including the specified taxable service. Mineral ores, plastic scrap, listed printed materials, rail equipment and carbonated fruit beverages are added to specified schedules.
No. 28632-FIN-CT1-TAX-0002/2020/FIN. - Dated: 11-10-2021 - Orissa SGST GST - States
Amendments in the notification no. 19833-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017
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Sowing-seed classification excludes seeds intended for non-sowing uses under the amended GST Schedule from its commencement.
Schedule entry 86 under the Odisha Goods and Services Tax framework is substituted to cover tariff heading 1209, comprising seeds, fruit and spores of a kind used for sowing. The coverage is expressly confined to articles intended for sowing and excludes seeds meant for any other use. The substituted entry is deemed effective from 1 October 2021.
No. 28628-FIN-CT1-TAX-0002/2020/FIN. - Dated: 11-10-2021 - Orissa SGST GST - States
Amendments in the notification no. 19841-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017
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Reverse charge on specified mint essential oils shifts GST liability from unregistered suppliers to registered recipients.
GST reverse-charge liability applies to supplies of specified non-citrus essential oils by an unregistered person to a registered person. The covered oils include peppermint, spearmint, water mint, horsemint and bergamot oil. The registered recipient is liable for GST on these supplies, and the entry is deemed effective from 1 October 2021.

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Seeks to amend Notification No. F.12(56)FD/Tax/2017-Pt-I-40, dated the 29th June, 2017 - F.12 (1)FD/Tax/2021-60 - Rajasthan SGST

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GST Schedule Amendments: Reclassification of goods and revised rate entries take effect modifying tax applicability.
The notification amends Schedules I-IV of the Rajasthan GST tariff, inserting and omitting multiple tariff entries across the 2.5%, 6%, 9% and 14% ... Summary

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