Late fee waiver for delayed GSTR-10 filings provides reduced penalty for eligible filers within a specified retroactive window.
Waiver of late fee is granted for registered persons who furnished FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020; the waiver covers the portion of the late fee in excess of two hundred and fifty rupees, effectively capping payable late fee for eligible filers, and is issued under the Punjab Goods and Services Tax Act with retrospective effect from 21st September, 2020.

Late fee waiver for delayed GSTR-4 filings: excess fees waived and full waiver where state tax payable is nil.
The amendment waives late fee under the Punjab GST Act in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish the return within the specified window; where the total state tax payable in the return is nil, the late fee is fully waived.

Time limit extension for approval for sale or return consignments allows compliance up to the specified extended date.
Time limit extension for actions under sub-section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return: where the prescribed time fell between 20 March 2020 and 30 October 2020 and compliance was not completed, the time for completion is extended up to 31 October 2020 by amendment to the earlier notification; the amendment is deemed effective from 21 September 2020.

Commencement date amendment extends deadline and declares retrospective effect to original GST notification.
The notification amends a prior GST notification by substituting the date in the first proviso of its third paragraph with a later date, and declares that the amendment is deemed to have come into force from the original earlier date, thereby giving retrospective effect to the amended proviso under the statutory power to amend.

Late fee waiver for delayed GST returns filed by the September deadline removes excess charges and full waiver where state tax is nil.
The notification waives late fee on delayed GST returns filed by 30 September 2020: amounts in excess of two hundred and fifty rupees are waived and fully waived where the state tax payable is nil; a parallel waiver applies to taxpayers above the turnover threshold for delayed GSTR-3B filings for the specified months. The amendment has retrospective effect from 25 June 2020.

E-way bill validity extension ensures specified expired e-way bills are deemed extended to a later effective date.
The amendment replaces the proviso to clause (ii) to provide that where an e-way bill generated under the GST rules on or before 24 March 2020 had its validity expire on or after 20 March 2020, the validity of such e-way bill shall be deemed extended until 30 June 2020; the notification is deemed to have come into force from 31 May 2020.

Exemption from annual GST return where aggregate turnover is below threshold for the relevant financial year, removing the filing obligation.
The Commissioner, under the first proviso to section 44 of the Punjab Goods and Services Tax Act, 2017, exempted registered persons with aggregate turnover in financial year 2020 21 up to two crore rupees from filing the annual return for that year; the notification makes the exemption effective from 1 August 2021.

Waiver of penalty under section 125 provides relief to registered persons for non-compliance during the specified period.
A waiver of penalty is granted for registered persons under section 125 of the Punjab GST Act for non-compliance with Notification No. S.O 20/PGSTR/2017/R.46/2021 for the period from 1st December, 2020 to 30th September, 2021; the notification supersedes an earlier May 2020 order and is deemed effective from 30th June, 2021, without affecting prior actions or omissions.

Extension of GST compliance deadlines, resetting multiple statutory due dates and making the amendments retroactive to the original effective date.
Amendment revises specified statutory due dates in the earlier GST notification by substituting several originally prescribed calendar deadlines with later dates across clause (i), its proviso, and clause (ii); it does not create new obligations but adjusts timing. The notification is deemed to have come into force retrospectively from the original effective date specified in the prior instrument.

Notification amendment: inclusion of government department and local authority as excluded registered persons, retrospective effect.
This amendment inserts the words "a Government department, a local authority," after "notify registered person, other than" in the first paragraph of Notification No. S.O 19/PGSTR/2017/R.48/2021, enacted under sub rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017, and declares the amendment to be deemed in force from the first day of June, 2021, thereby excluding government departments and local authorities from the notified class of registered persons.

Late fee waiver for delayed GSTR-1 filing: excess late fees above prescribed caps are waived for defined classes of taxpayers.
The notification inserts a proviso waiving, from June 2021 onward, the portion of late fee under the Act that exceeds prescribed caps for specified classes of registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date, with categorical caps set for nil suppliers, small turnover taxpayers and mid-range turnover taxpayers; the amendment is effective from 1 June, 2021.

Late fee schedule amended for GST returns, altering staged rates by turnover and return category, effective retrospectively.
Amendment adds a staged late fee schedule to the Punjab GST notification prescribing waiver and stepped fee percentages for taxpayers classified by aggregate turnover and by return filing categories under section 39, specifying which return periods are covered and applying the inserted framework retrospectively from the stated effective date.

Corrigendum to company law notification corrects sub-rule reference, replacing an incorrect sub-rule citation with the correct one.
Corrigendum correcting a misreference in G.S.R. 785(E): in the English version of the Gazette entry, line 9 is amended by substituting "sub-rule (2)" for the originally stated "sub-rule (7)", thereby correcting the textual citation in the earlier notification.

Commencement of GST amendment: Sections 13 and 14 commence from 1 August 2021 by official notification.
The State Government, exercising the commencement power under the Amendment Act, hereby notifies that the provisions identified as Sections 13 and 14 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2021 shall come into force with effect from 1 August 2021, by official notification issued in the name of the Governor.

Anti dumping duty extension on measuring tapes from Singapore and Cambodia to counter circumvention of existing measures.
The Government extended an anti dumping duty to steel and fibre glass measuring tapes and their parts under tariff items 9017 80 10 and 9017 90 00 when originating in or exported from Singapore and Cambodia. This extension rests on designated authority findings of changed trade patterns, dumped imports from those countries, and undermining of existing measures on goods from the People's Republic of China. Duty rates are fixed per kilogram in US dollars, payable in Indian currency at the prescribed exchange rate, effective from Gazette publication and co terminus with the existing measure.

Anti-dumping duty on untreated fumed silica applies by origin, export route and producer, with specified producer exemptions.
Anti-dumping duty applies to untreated fumed silica under tariff item 28112200 originating in or exported from China PR and Korea RP. Rates differ by origin, export route and producer, with specified producers receiving nil duty and other producers or third-country routed exports subject to applicable duty. The duty is payable in Indian currency and remains effective until 10 February 2027 unless earlier revoked, superseded or amended. Exchange conversion follows the notified rate applicable on presentation of the bill of entry.

Rescission of anti-dumping duty removes prior ADD on medium density fiberboard, with prior actions preserved.
The Central Government rescinds the earlier notification imposing anti-dumping duty on Medium Density Fiberboard, removing that specific ADD levy while preserving actions taken or omissions before the rescission under the statutory anti-dumping framework.

Common Adjudicating Authority appointed to consolidate adjudication of specified customs show cause notices under the Customs Act.
The Principal Director General, Revenue Intelligence, appoints officers named in column (5) of the Table to act as common adjudicating authority and exercise the powers of the officers in column (4) for the show cause notices listed in column (3) against the noticees in column (2), thereby transferring adjudicatory responsibility for the specified matters to the Principal Commissioner/Commissioner of Customs (Preventive), GST Bhawan, Rajaswa Vihar, Bhubaneswar for the enumerated entries.

Assessment jurisdiction for specified taxpayers is assigned to divisional senior tax officers through the mandatory Scrutiny Module process.
Assessment functions for specified taxpayers are assigned to the jurisdictional Additional Commissioner (State Tax) or Joint Commissioner (State Tax) of the relevant division. Assessments must be undertaken exclusively through the Scrutiny Module and in accordance with the prescribed procedure under the Telangana and Central Goods and Services Tax laws.

Annual return filing exemption relieves eligible registered persons from filing the financial year 2020-21 GST annual return.
Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2020-21 are exempt from filing the annual return for that financial year under the first proviso to section 44 of the Telangana Goods and Services Tax Act, 2017. The exemption takes effect from 1 August 2021.