Late fee amnesty for FORM GSTR-3B filings was extended by substituting the deadline with a later date.
Late fee amnesty under the FORM GSTR-3B arrangement was extended by amending the earlier Uttar Pradesh GST notification so that, in the ninth and tenth provisos, the date 31 August 2021 was substituted with 30 November 2021. The amendment was issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and was given retrospective effect from 29 August 2021.

Revocation of registration cancellation timeline extended for specified GST cancellations under the Uttar Pradesh tax law.
Extends the time limit for filing an application for revocation of cancellation of registration where registration has been cancelled under clause (b) or clause (c) of section 29(2) and the original time limit falls between 1 March 2020 and 31 August 2021. In such cases, the application may be made up to 30 September 2021. The notification is issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, and is effective from 29 August 2021.

GST notification amendment expands covered motor vehicles and restaurant services at specified hotel premises.
Amendments were made to the Uttar Pradesh GST notification issued under section 9(5) of the Uttar Pradesh Goods and Services Tax Act, 2017, expanding the relevant vehicle category to include motor cycle, omnibus and other motor vehicles, and inserting a clause covering supply of restaurant service other than services supplied by restaurant, eating joints etc. located at specified premises. The explanation was also revised to update the motor vehicle meanings and define specified premises as hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.

GST exemption amendment narrows service entries and excludes specified e-commerce operator supplies from the exemption scope.
Amends the Uttar Pradesh GST exemption notification by omitting the words "or a Governmental authority or a Government Entity" from serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 so that the relevant exemption does not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017. The notification takes effect from 1 January 2022.

GST exemption notification amendment narrows service descriptions, removes conditions for specified entries, and adds a textile dyeing exclusion.
Amends an existing Uttar Pradesh GST exemption notification by narrowing specified service descriptions in serial number 3 to "Union territory or a local authority," omitting the corresponding condition entries for items (iii), (vi), (vii), (ix) and (x), and inserting an exception in serial number 26 for services by way of dyeing or printing of the specified textile and textile products. The amendment is stated to operate from 1 January 2022.

Exchange rate amendment alters Turkish Lira import and export rupee conversion rates under customs notification effective immediately.
The Board amends Schedule I of the cited customs notification by substituting the entry for serial No. 18 to set revised rupee conversion rates for Turkish Lira separately for imported goods and for export goods, with the amendment taking effect from the stated effective date.

Commencement of amended GST provisions: sections four and five notified in force by the state government.
The State Government, exercising powers under the Fourth Amendment Act, 2021, appoints the first day of August 2021 as the date on which sections four and five of the State Goods and Services Tax (Fourth Amendment) Act, 2021 shall come into force, by notification issued by the Finance Department.

Commencement of Section 6: Tripura SGST Fourth Amendment Act provisions brought into force from appointed date.
The State Government, under sub section (2) of section 1 of the Tripura State Goods and Services Tax (Fourth Amendment) Act, 2021, appoints the 1st day of June, 2021 as the date on which the provisions of section 6 of the Amendment Act shall come into force by notification of the Finance Department signed by the Joint Secretary.

Exemption from annual return filing for eligible small taxpayers applied retroactively to the specified financial year.
Exempts registered persons whose aggregate turnover for the specified financial year is within the prescribed threshold from the obligation to furnish the annual return, invoking the provisional power attached to the annual return requirement; the exemption is effective from the stated effective date and applies only for that financial year.

GST tariff classification for packing sacks and bags excludes specified polypropylene products and flexible intermediate bulk containers.
Arunachal Pradesh State GST rate classification is corrected by limiting tariff heading 6305 to exclude tariff item 63053200. Sacks and bags used for packing goods are correspondingly defined to exclude woven and non-woven polyethylene or polypropylene strip bags and sacks, whether laminated or not, and flexible intermediate bulk containers.

Corrigendum to customs notification corrects internal numbering and a typographical rule reference, updating several line references.
Corrigendum to Notification No. 83/2021-Customs(N.T.) effects targeted textual corrections: replaces '24' with '28' (page 3, line 27), '25' with '29' (page 3, line 28), '26' with '30' (page 4, line 1), changes 'pf rule 25' to 'of rule 29', replaces '27' with '31' (page 4, lines 18 and 27), and replaces '26' with '30' (page 4, lines 30 and 34).

Delegation of DGST Act enforcement powers to a designated proper officer; jurisdictional officer barred temporarily for specified taxpayers.
An administrative notification delegates enforcement powers under the Delhi GST framework to a named Proper Officer in respect of a specified taxpayer, and suspends exercise of those powers by the jurisdictional Proper Officer for a limited period from issuance or until further orders.

Exchange rate update for Turkish Lira adjusts customs valuation for imports and exports, effective from the notified date.
Amendment replaces serial number 18 in SCHEDULE-I of Notification No.98/2021-CUSTOMS (N.T.) to update the Turkish Lira entry and the corresponding rupee equivalents applicable separately to imported goods and export goods, under section 14 of the Customs Act, 1962, with effect from the notified date for customs valuation and related calculations.

Anti-dumping duty on calcined gypsum powder applies through a reference-price mechanism to counter injurious dumped imports.
Definitive anti-dumping duty applies to calcined gypsum powder or gypsum plaster imported from or exported through Iran, Oman, Saudi Arabia and the United Arab Emirates. Duty is payable when landed value falls below the applicable reference price and equals the difference between landed value and that price. Reference prices vary by origin, export route and, for specified Iranian goods, producer. Landed value is based on customs assessable value with specified exclusions, and exchange rates are determined under the customs exchange-rate framework. The duty remains effective through 16 March 2027 unless earlier revoked, superseded or amended.

Provisional anti dumping assessment imposed on hydrogen peroxide imports pending a new shipper review, with security and liability provisions.
Provisional anti dumping assessment ordered on hydrogen peroxide imports by M/s. Al Razi Chemical Complex Limited (Bangladesh) pending a new shipper review; provisional assessment may be subject to security or guarantee to cover any deficiency and, if anti dumping duty is recommended on review, the importer will be liable to pay such duty on all imports by the named exporter from the date of initiation of the review.

Anti-dumping duty on sodium hydrosulphite imposed to offset injury from dumped imports; specific per-unit duties prescribed.
The Central Government, under section 9A of the Customs Tariff Act and applicable anti-dumping rules, imposes definitive anti-dumping duty on sodium hydrosulphite (headings 2831 and 2832) originating in or exported from China PR and Korea RP, with differentiated per-unit rates specified by combinations of country of origin and country of export. The duties are effective for five years unless earlier altered and are payable in Indian currency, with the applicable exchange rate determined by Finance Ministry notifications and based on the bill-of-entry presentation date.

Anti-dumping duty exporter name amendment: notification updated to substitute the exporter name under Customs Tariff Act.
Amendment substitutes the exporter name for "Natural Mica based Pearl Industrial Pigments excluding cosmetic grade" in the definitive anti dumping duty notification, replacing "Nanyang Lingbao Pearl Pigment Company Limited Materials" with "Henan Lingbao New Materials Technology Co., Ltd". The change follows the designated authority's determination that the request was a mere name change without alteration of the business's nature, and is effected by the Central Government under the powers conferred by the Customs Tariff Act and the anti dumping procedural rules.

Limitation period extension under GST rules expands assessment window and updates DRC-03 to include DRC-01A intimations.
The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC-03: the heading now covers intimation via FORM GST DRC-01A; item 3 expands reasons for demand to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds corresponding categories to response timelines; and serial number 7 is replaced by a detailed table capturing tax period, place of supply, tax/cess, interest, penalty, fees, other amounts, ledger utilisation, debit entry references and dates.

GST rule amendment increases limitation period and revises FORM GST DRC-03 reporting fields and table layout.
Amendment increases the limitation period in rule 137 from four years to five years effective 30 November 2021 and revises FORM GST DRC-03 by expanding the heading to include intimations from FORM GST DRC-01A, broadening item 3 causes to add audit/inspection/investigation, scrutiny, DRC-01A intimations and mismatch categories, inserting additional causes in item 5, and substituting the Table at serial number 7 with a new recovery table capturing tax period, place of supply, tax/cess, interest, penalty, fee, totals, ledger utilised, debit entry number and date.

GST notification amendment broadens vehicle definitions and excludes certain restaurant services based on hotel tariff thresholds.
Amendment broadens vehicle terminology to include motor cycle, omnibus and other motor vehicles, revises the Explanation to reference corresponding clauses of the Motor Vehicle Act, and inserts an exclusion for supply of restaurant service by restaurants or eating joints located at specified premises. It defines specified premises as hotel accommodation with declared tariffs above a prescribed per-unit daily threshold, and fixes the amendment's commencement at the start of the prescribed implementation period.