Power delegation updated: expands Assistant Commissioner (Investigation) designations and internal codes under Maharashtra GST schedule.
The Commissioner, under the Maharashtra Goods and Services Tax Act, amends the earlier order to substitute specified entries in Schedule II, thereby reconfiguring Assistant Commissioner (Investigation) designations and assigning distinct internal office codes for those Mumbai investigation posts for administrative implementation.

Power delegation under MGST Act assigns investigation authority to specified Deputy Commissioners, amending the prior delegation schedule.
Amendment to the delegation of powers under the Maharashtra Goods and Services Tax Act, 2017 substitutes entries 7-9 in the schedule of a prior delegation order, reallocating investigation responsibilities to specified Deputy Commissioners of State Tax at offices in Mumbai and Raigad and recording their office titles and internal location codes.

Geographical jurisdiction revised for Assistant Commissioners, reallocating business audit and investigation territorial limits across specified districts.
Amendment substitutes schedule entries to redefine the geographical jurisdiction of Assistant Commissioners of State Tax: reassigning Business Audit and Issue Based Business Audit posts to specified office identifier ranges linked to the limits of Greater Mumbai and the revenue districts of Thane and Raigad, assigning Investigation postings with jurisdiction over the whole State, and omitting one schedule entry.

Insertion of sub section (6A) or into a state GST notification modifies the operative text following the notified provisions.
The State Finance Department, under powers conferred by the Nagaland Goods and Services Tax Act and on Council recommendation, amends the notification dated 23 February 2021 by inserting the words, brackets, figure and letter "sub section (6A) or" into the first paragraph after the words "hereby notifies that the provisions of" as a textual modification to that notification.

Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for eligibility to file revocation and refund claims.
Amendments require Aadhaar authentication for specified persons linked to a GST registration and mandate that bank account details used for GST purposes be in the name of the registered person and obtained on the person's PAN; proprietors must link their PAN with Aadhaar. Rule 10B ties Aadhaar authentication to eligibility for filing revocation applications and refund claims and permits alternate identity documents and a limited period to complete Aadhaar authentication when Aadhaar is newly allotted.

Duty credit issuance for exports subject to eligibility, export realisation and recovery rules including cancellation and suspension.
Duty credit for exports of garments and made ups is allowed only in accordance with the Textile schedules and subject to item level declaration in the shipping bill, customs checks and filing of export manifest; credits are recorded as e scrips or in an electronic duty credit ledger and may be used solely to pay customs duty on imports. Eligibility is conditional on realisation of sale proceeds within the foreign exchange period, certain export categories are ineligible, and authorities may cancel, suspend or recover credits with interest where provisions are contravened or proceeds remain unrealised.

Countervailing duty on subsidised aluminium wire imports from Malaysia imposed on specified coil-form products.
Countervailing duty is imposed on Aluminium Wire in coil form and Wire Rod in coil form having diameter ranging from 9 mm to 13 mm, classifiable under the specified tariff headings, when originating in or exported from Malaysia and imported into India. The measure follows final findings that the subject goods were exported at subsidised value, the domestic industry suffered material injury, and the injury was caused by subsidised imports.

Insertion of a sub section reference modifies the scope of Notification No.03/2021 under the CGST framework.
The Central Government, under delegated powers in the CGST framework, amends Notification No. 03/2021 Central Tax by inserting additional words referring to an extra sub section after the words "hereby notifies that the provisions of" in the first paragraph of the principal notification; this change is made on the Council's recommendation and is published as Notification No. 36/2021 Central Tax.

Insertion of sub-section (6A) expands scope of notified provisions under Sikkim GST notification by government.
Amendment inserts the words, brackets, figure and letter "sub-section (6A) or" into the first paragraph of Notification No. 03/2021-State Tax, dated 23 February 2021, so that immediately after the words "hereby notifies that the provisions of" the referenced sub-section is expressly included; the amendment is made under the State Government's power on the Council's recommendation and recorded by the Commercial Taxes Division.

Aadhaar authentication requirement for GST filings now conditions refund and revocation filings and refund crediting.
The amendment makes Aadhaar authentication and PAN-linked bank accounts conditions for filing revocation of cancellation applications, refund claims including export refunds, and for crediting refunds; it provides alternatives when Aadhaar is not yet assigned and requires Aadhaar authentication within thirty days of allotment, while defining eligible bank accounts as name-matched and obtained on the applicant's PAN.

Aadhaar authentication for registered persons linked to PAN and bank accounts for eligibility to claim GST refunds and revocations.
Mandatory Aadhaar authentication of specified persons and PAN-linked bank accounts are required for eligibility to file applications for revocation of cancellation and for certain refund claims, including refund of integrated tax on exported goods. Where Aadhaar is not assigned, an enrolment ID plus prescribed identity documents may be furnished, and authentication must be completed within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on the applicant's PAN; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar.

Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for refund and revocation processes.
The amendment requires Aadhaar authentication for specified persons linked to a GST registration to access revocation of cancellation, refund procedures and export-related integrated tax refunds; it mandates bank accounts to be in the applicant's name obtained on the applicant's PAN and requires PAN-Aadhaar linkage for proprietors, prescribes alternate identity documents where Aadhaar is not allotted, and inserts procedural adjustments to rule 23, rule 45, rule 59, rule 89 and rule 96 accordingly.

Safe harbour applicability extended to an additional assessment year and given retrospective effect from the start of the financial year.
The amendment extends the safe harbour applicability in rule 10TD to cover both the 2020-21 assessment year and the following assessment year, expanding the temporal scope of safe harbour relief for eligible transfer pricing arrangements. The rules are declared to be retrospectively effective from the first day of the financial year and the Explanatory Memorandum certifies no person is adversely affected by the retrospective operation.

Duty credit issuance under RoDTEP governs credits for export-linked input duties, conditioned on customs checks and export realisation.
The notification sets out issuance of duty credit under RoDTEP: credits replace remission of duties on inputs for exported goods listed in the FTP Appendix, are claimed via item-level declarations in the customs automated system for shipments from January 2021, and are allowed after customs checks and risk evaluation. Credits are usable only for customs duty on imports, conditional on realisation of export proceeds within FEMA periods, with specified ineligible export categories. Cancellation, suspension and recovery (with interest under section 28AA and recovery under section 142) apply where credits are excess, unentitled or proceeds are unrealised.

Electronic duty credit ledger enables issuance, use, transfer and expiry rules for export duty credits under RoDTEP and RoSCTL.
Establishes an Electronic Duty Credit Ledger in the customs automated system to record duty credits allowed under export Schemes, generate scrolls upon allowance, permit exporters to combine credits and create uniquely identified e-scrips within one year (or auto-create them), automatically register e-scrips at the customs station of export, make ledger entries visible to exporter and Customs, allow use for specified Customs duties, permit whole-e-scrip transfers to other IEC holders without changing validity, and provide for suspension or cancellation for contraventions.

Export controls on mercury: exports now restricted and require Prior Informed Consent under the Minamata Convention procedures.
Export policy for mercury (ITC(HS) Code 28054000) is revised from Free to Restricted; exports require a Prior Informed Consent (PIC) procedure under the Minamata Convention, to be obtained from the designated national focal point in the Ministry of Environment, with procedural details available on the ministry website and the restriction effective immediately.

Export certification change: betel leaf exports to European Union now require registration with the designated authority for health certificates.
Export of betel leaves remains free but exports to the European Union now require registration with the newly designated competent authority for issuance of the health certificate instead of the previously specified authority; exporters must follow that authority's registration and health-certification procedures prior to export.

SEIS entitlement cap announced; deadline for claims set with specified eligible services, exclusions, and new filing rules
Notification prescribes SEIS entitlement for services rendered in FY 2019-20 by listing eligible services and admissible rates in Appendix 3X, providing Duty Credit Scrip on Net Foreign Exchange earned, imposing an entitlement cap per IEC for that year, disallowing SEIS for receipts in Indian Rupees, setting an online ANF 3B filing deadline after which applications will be time-barred, and excluding specified categories of foreign exchange receipts and provider types from entitlement calculations.

Export obligation extension grants time for specified Advance and EPCG authorisations, subject to extra export requirement and no composition fee.
Automatic extension of Export Obligation for specified Advance and EPCG Authorisations until 31.12.2021 is allowed without composition fees, conditional on a 5% additional export obligation in value terms on the balance EO as of expiry. No application to the Regional Authority is required; EO fulfilment will be verified by the RA at EODC/closure/regularisation. The option to use existing composition-fee extension routes remains, but composition fees previously paid for extensions are non-refundable.

Aadhaar authentication authorized for specified reporting entities following compliance with Aadhaar privacy and security standards.
The Central Government, invoking section 11A of the Prevention of Money-laundering Act, notifies specified reporting entities as authorized to undertake Aadhaar authentication services after satisfaction that they comply with privacy and security standards under the Aadhaar Act and following consultation with the Unique Identification Authority and the regulatory authority; the entities listed are M/s. SBI Cards and Payment Services Limited and M/s. PhonePe Private Limited.