GST rule amendment extends filing deadline and temporarily relaxes restriction on late returns for specified forms.
The amendment adjusts provisos in rule 26 by substituting a deadline and omitting all provisos from a later specified date; it inserts in rule 138E a proviso that the restriction will not apply for an earlier defined period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for specified months; and it amends FORM GST ASMT-14 to require an order reference and date, omit wording about conducting business without registration, and add an address field after designation.

Extension of GST compliance due dates to a uniform deadline, altering earlier notification dates for affected filings.
Amendment to a prior notification substitutes earlier May and June dates with later June and July dates in specified clauses and the proviso of Go.Ms.No.174, thereby extending statutory due dates for specified GST compliances within the covered period, and states the amendment comes into force with effect from 30th May, 2021.

SGST reimbursement scheme for Majuli bridge project sets eligibility, claim filing, committee scrutiny, audit, and recovery conditions.
SGST reimbursement is provided for eligible suppliers engaged in the construction of the Majuli RCC bridge project through a reimbursement mechanism limited to the State tax component paid in cash after utilisation of input tax credit. The scheme requires an eligibility certificate from the Public Works Department, separate GST registration for the relevant business vertical, monthly claims with prescribed supporting documents, and scrutiny through tax officers and reimbursement committees before sanction and direct payment through the treasury. It also contains audit, budgetary, recovery, indemnity, and dispute-resolution provisions.

Designation of Special Court: Chief Judicial Magistrate, Imphal East designated for offences under income-tax and black money laws.
The Central Government, exercising powers under the Income-tax statute and the Black Money Act and after consultation with the Chief Justice of the High Court of Manipur, designates the court of the Chief Judicial Magistrate, Imphal East, as the Special Court for the State of Manipur to hear and conduct proceedings under those enactments, formalised by a Central Board of Direct Taxes notification.

Special Court designation establishes venue for income-tax and black-money prosecutions within specified districts after consultation.
The Central Government, invoking sub section (1) of section 280A of the Income tax Act, 1961 and section 84 of the Black Money Act, after consultation with the Chief Justice of the High Court of Bombay at Goa, designates the Senior Civil Judge and Chief Judicial Magistrate, Panaji, as the Special Court for North Goa and the Senior Civil Judge and Chief Judicial Magistrate, Margao, as the Special Court for South Goa, thereby allocating statutory jurisdiction for trials under those enactments within their respective districts.

Special Court designation under Black Money Act assigns jurisdiction for enforcement of undisclosed foreign income prosecution.
The Central Government, in consultation with the Chief Justice of the High Court, designates specified subordinate courts across Karnataka as Special Courts for their corresponding territorial areas for purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, assigning jurisdictional responsibility to named Principal, Senior, Additional Civil Judges and Judicial Magistrates First Class to hear enforcement and prosecution matters under the Act.

Insertion of sub section (6A) or expands the scope of a prior GST notification, applied retrospectively.
Amendment inserts the phrase sub-section (6A) or into the first paragraph of Notification No. 03/2021-State Tax, thereby including that sub section among the provisions referenced by the original notification. The change is effected under the power of sub section (6D) of section 25 of the Chhattisgarh GST Act and is deemed to be effective from the 24th day of September, 2021.

Aadhaar authentication requirement introduced for registered persons to access certain GST refund and revocation procedures.
The amendment makes Aadhaar authentication mandatory for designated persons linked to a registration-proprietor, partners, karta, directors, managing committee members, trustees or authorized signatory-to be eligible to file revocation of cancellation applications, refund claims in FORM RFD-01, and refunds of integrated tax on exported goods; alternative identity documents are permitted temporarily where Aadhaar is not yet assigned, with Aadhaar authentication required within thirty days of allotment.

Corrigendum to Anti Dumping Duty notification corrects an incorrect Gazette citation to the proper G.S.R. reference.
The corrigendum amends notification No. 61/2021 by replacing the cited Gazette reference G.S.R. 283(E) with G.S.R. 284(E) at the specified lines in the published notification; the change is confined to correcting the citation.

Aadhaar authentication and verified bank accounts become eligibility conditions for specified registration revocation and GST refund processes.
The amendments make specified registration-revocation and refund processes subject to Aadhaar authentication and require refund-credit bank accounts to be held in the applicant's name and obtained on the applicant's Permanent Account Number. Proprietorship concerns require the proprietor's Permanent Account Number to be linked with Aadhaar. A claimant may electronically seek refund of tax paid on a supply treated as intra-State but later determined to be inter-State, within the prescribed two-year period. The rules also revise job-work reporting periods and outward-supply filing restrictions.

GST registration authentication exemptions apply to non-citizens, public bodies, public sector undertakings, and specified registration applicants.
Tripura GST registration authentication requirements under section 25(6A), 25(6B) and 25(6C) are inapplicable to non-Indian citizens, government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9). Issued under section 25(6D) on the Council's recommendations, the notification supersedes the earlier notification while preserving prior actions and omissions.

Anti-dumping duty revocation on polytetrafluoroethylene removes ADD on imports from Korea RP, rescinds prior notification.
The Central Government revokes the anti-dumping duty on polytetrafluoroethylene (PTFE) imported from Korea RP and rescinds the earlier notification imposing that ADD, while preserving acts done or omitted before the rescission under the authority of the Customs Tariff Act.

Anti-dumping duty revocation removes ADD on PTFE imports from Russia, rescinding prior notification and restoring normal tariff treatment.
Anti-dumping duty on Polytetrafluoroethylene (PTFE) imported from Russia is revoked and the earlier notification imposing the levy is rescinded, with the revocation preserving actions or omissions taken before rescission, thereby removing the specific trade remedy and restoring the legal treatment of future imports of the identified PTFE to the non-ADD regime.

GST classification amendments update service entries and exemptions under state tax notification affecting IP, job work, admissions.
Amendment to Notification No.11/2017-State Tax (Rate) revises classification and entries in the Himachal Pradesh GST rate schedule by substituting, inserting and omitting specific table entries and annexure items, including addition of "or 12AB", substitution of the taxable description for transfer or permitting use of Intellectual Property rights, insertion of job work services relating to manufacture of alcoholic liquor, revised descriptions for manufacturing and admission services, substitution of a Schedule cross reference in an Explanation, and inclusion of Multimodal Transport of goods within India under the Annexure.

Tariff rate quotas amended to set in-quota tariff and AIDC treatment for specified HS-coded imports under customs powers.
Amendment substitutes a new Table 4 establishing tariff rate quotas by HS eight-digit codes with specified in-quota quantities, in-quota tariff rates, in-quota AIDC rates, and a uniform condition identifier for the listed entries, thereby defining differentiated tariff and AIDC treatment for in-quota imports of the specified goods.

Customs notification amendment adds Sierra Leone to exempted countries list under statutory power, updating the exemption schedule.
Notification No. 50/2021-Customs amends Notification No. 96/2008-Customs by inserting "Sierra Leone" into the Schedule as a new serial entry (serial number 37), undertaken by the Central Government under its powers granted by section 25 of the Customs Act on grounds of public interest, and recorded as a further amendment to the existing exemption framework administered by the Department of Revenue.

Insertion of sub-section (6A) or into notification adjusts operative references under Section 25(6D) of HP GST.
The State notification is amended by inserting the words "sub-section (6A) or" in the first paragraph of Notification No. 03/2021-State Tax, thereby modifying the operative textual references of that notification under the power conferred by sub section (6D) of Section 25 of the Himachal Pradesh Goods and Services Tax Act, 2017.

Aadhaar authentication required for registered persons to access refund and revocation application privileges under GST rules.
The rules require Aadhaar authentication of specified persons linked to registered entities as a condition to file revocation of cancellation applications (FORM GST REG-21), refund claims (FORM RFD-01), and refunds of integrated tax on exported goods; alternatives include Aadhaar enrolment ID plus prescribed identity documents with mandatory Aadhaar authentication within thirty days of Aadhaar allotment. Bank account details for refund credit must be in the applicant's name and obtained on the applicant's PAN, and for proprietorships the proprietor's PAN must be linked to the proprietor's Aadhaar.

Sovereign Gold Bond Scheme issues 1-gram bonds with 2.5% interest, eight-year maturity, and tax-favoured redemption.
Sovereign Gold Bond Scheme 2021-22 issues Government of India Stock in one-gram denominations (and multiples) to eligible persons and entities, with annual subscription limits (4 kg for individuals/HUFs; 20 kg for trusts). Nominal value is fixed by the three-day simple average IBJA closing price; online digital applicants receive Rs.50 per gram discount. Interest is 2.50% p.a. paid semi-annually; maturity is eight years with premature redemption permitted after five years. Bonds are transferable, tradable, usable as loan collateral subject to RBI LTV, interest taxable, and redemption capital gains exempt for individuals with indexation on transfers.

Exchange rate determination: prescribed customs conversion rates for specified foreign currencies govern import and export valuation.
The Central Board prescribes under section 14 of the Customs Act specific rates for converting listed foreign currencies into Indian rupees and vice versa for customs assessment, with separate rates for imported and exported goods set out in Schedule I and Schedule II, and superseding the earlier notification while preserving prior acts.