GSTR-3B late-fee relief introduces turnover-based waiver periods and capped fees for delayed Telangana SGST return filing.
Telangana SGST late-fee relief for delayed FORM GSTR-3B returns is rationalised by granting turnover-based waiver periods for March, April and May 2021. Delayed returns for July 2017 through April 2021 furnished between 1 June and 31 August 2021 are subject to capped late fees, with a lower cap where state tax payable is nil. For tax periods from June 2021 onwards, late fees are capped according to nil tax liability and preceding-year aggregate turnover.

E-invoicing applicability expands through a reduced turnover threshold while excluding government departments and local authorities from coverage.
E-invoicing requirements under rule 48(4) of the Telangana Goods and Services Tax Rules, 2017 are amended. Government departments and local authorities are excluded from the notified registered persons from 1 June 2021. The aggregate-turnover threshold for e-invoicing applicability is reduced from one hundred crore rupees to fifty crore rupees from 1 April 2021.

Exclusion from GST registration provisions applies to specified public bodies, non-citizens, and certain registration applicants retrospectively.
Exclusion from the applicability of section 25(6B) and 25(6C) of the Telangana Goods and Services Tax Act, 2017 applies to non-citizens, Government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9). The earlier notification is superseded without affecting prior actions or omissions. The exclusion operates retrospectively from 23 February 2021.

Specified person status under clause 23FE sec 10 permits pension fund tax exemption for eligible India investments subject to compliance.
Specification of 2726247 Ontario Inc. as a specified person under clause (23FE) of section 10 for eligible investments in India until 31st March, 2030, subject to conditions including timely return filing, Form No. 10BBC certification, quarterly Form No. 10BBB reporting, segmented accounts, continued regulation under Ontario law, administration of assets to meet statutory obligations for retirement and similar plans, limitation on non-core assets, prohibition on borrowings for India investments, and restriction of day-to-day participation in investees.

Tax exemption cap for specified Covid-19 relief supplies, limiting state GST above prescribed concessional rates.
Notification exercises powers under section 11(1) of the Himachal Pradesh Goods and Services Tax Act to exempt specified Covid-19 relief goods from so much of the state tax as exceeds the rates listed in the Table, thereby capping state tax at the stated concessional rates for those tariff items. The Table prescribes concessional or nil rates for identified medical oxygen, medicines, diagnostic kits, protective and respiratory equipment, certain devices and ambulances. The concession is time limited and remains in force up to and inclusive of 30th September 2021.

State tax rate reduction for specified services temporarily imposed at a lower rate for a defined period.
The notification inserts a proviso in Notification No. 11/2017-State Tax (Rate) (Table, serial number 3, column (3), item (iv) after clause (f)) prescribing that, for a defined period, the state tax on the services described in clause (f) shall, irrespective of the rate specified in the Table, be levied at a lower specified rate.

Exemption from annual return for small taxpayers with turnover below threshold, effective for the relevant financial year.
Exempts registered persons whose aggregate turnover in the relevant financial year does not exceed two crore rupees from furnishing the annual return for that financial year; the exemption is made under the proviso to the relevant provision of the Maharashtra Goods and Services Tax Act, 2017 and takes effect from 1 August 2021.

Concessional TGST rates on specified COVID-19 relief supplies reduce state tax liabilities for listed medical goods and equipment.
The State Government, under section 11(1) of the Tripura SGST Act, prescribes concessional TGST treatment by exempting or limiting state tax on specified COVID 19 relief goods and medical equipment to the rates set out in the notification Table, mapped to tariff headings. The concession applies only to listed goods to the extent the state tax exceeds the specified rate and is time bound, remaining in force up to and inclusive of 30th September 2021.

Concessional state GST rates for specified Covid-19 medical supplies maintained until the prescribed cut-off date.
Notification prescribes concessional state tax treatment for specified Covid-19 relief goods by listing tariff headings and items with either nil or reduced state GST rates as indicated in the Table (including medical oxygen, specified medicines, testing and diagnostic kits, ventilatory and oxygenation devices, monitoring equipment, sanitizers, ambulances and crematorium furnaces). The measures, taken on Council recommendation and in public interest, are effective from 14 June 2021 and remain in force up to and inclusive of 30 September 2021.

Central tax rate alteration makes specified services subject to a reduced central tax rate for a temporary period.
Amendment inserts a proviso that, for a specified interim period, the central tax on the service described in clause (f) at serial number 3, column (3), item (iv) shall be levied at a reduced rate irrespective of the rate specified in column (4) of the Table, effected under the Tripura State Goods and Services Tax Act, 2017.

State tax rate modification: reduced rate applied to specified services for a limited period under Telangana GST.
The amendment adds a proviso to Notification No. 11/2017 - State Tax (Rate), providing that for the period beginning 14th June, 2021 and ending 30th September, 2021 the state tax on the service described in clause (f) of item (iv) at serial number 3 shall, irrespective of the rate previously specified, be levied at 2.5 per cent. The notification takes effect from 14th June, 2021 and is issued under the powers of the Telangana Goods and Services Tax Act, 2017 on the Council's recommendation.

Late fee waiver for delayed GSTR-3B filings: conditional waiver for past periods and capped fees for future delays.
Amendment revises the waiver framework for late filing of FORM GSTR-3B by substituting a Table that sets class-specific cure periods from the due date for March-May 2021 returns and certain quarterly periods. It provides that returns for July 2017-April 2021 filed between 1 June and 31 August 2021 will have late fees waived to the extent they exceed small specified thresholds, with a lower threshold where central tax payable is nil. For June 2021 onwards the amendment prescribes capped waiver amounts by class of registered persons.

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.