Aadhaar authentication notification permits a compliant reporting entity to undertake authentication following privacy and security confirmation.
Notification under section 11A of the Prevention of Money-laundering Act, 2002 authorises M/s Computer Age Management Services Limited to undertake Aadhaar authentication service after the Central Government, satisfied of the entity's compliance with Aadhaar Act privacy and security standards and, following consultation with the Unique Identification Authority of India and the regulatory authority, issued the notification enabling the reporting entity to use Aadhaar authentication for PMLA purposes.

Extension of GSTR-1 due date grants a short filing extension for the May return under a state GST notification.
The State government, under the Andhra Pradesh Goods and Services Tax Act, 2017 and on the recommendations of the GST Council, amends the prior notification G.O. Ms. No. 126 dated 15-6-2021 by inserting "and May, 2021" after "April, 2021", thereby extending the due date for filing Form GSTR-1 for May 2021 by fifteen days as notified by the Revenue (Commercial Taxes-II) Department.

Extension of GSTR-1 filing deadline for the April tax period granted, shifting due date to the succeeding month.
The Andhra Pradesh GST notification amends an earlier notification to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the April tax period; the due date for registered persons required to file returns under the return filing provision is extended to the twenty-sixth day of the month succeeding that tax period.

E-way bill restriction relief excludes a specified period of return non-furnishing, alongside authentication and assessment-form changes.
The amendments extend the temporary rule 26 authentication and verification facility until 31 October 2021 and omit the related provisos from 1 November 2021. They also retrospectively relax the rule 138E e-way bill restriction for a specified period where prescribed returns or statements for March to May 2021 were not furnished. FORM GST ASMT-14 is revised to add order-reference particulars and an address field, while removing the reference to conducting business without registration despite registration liability.

Rescission of anti-dumping duty notification withdraws the earlier notification, preserving actions taken or omitted before rescission.
The Central Government rescinds Notification No. 11/2016 Customs (ADD) concerning anti dumping duty under powers from the Customs Tariff Act, withdrawing that notification for future application while preserving the legal effect of actions done or omissions occurring before rescission.

Temporary reduced state tax rate for specified services applied for a limited mid year period, effective retroactively.
An amendment provides that for the period beginning 14th June, 2021 and ending 30th September, 2021, the state tax on services specified in item (iv), clause (f) against serial number 3 shall be levied at a uniform reduced rate irrespective of the rate previously specified in the notification; the amendment is effective from 14th June, 2021.

Concessional GST rates on Covid 19 relief supplies maintained, applying targeted exemptions and reduced state tax on listed medical goods.
Notification under section 11 of the Punjab Goods and Services Tax Act, 2017 caps or exempts state tax on specified Covid 19 relief goods by prescribing concessional rates in a Table tied to tariff classifications (medical oxygen, specified medicines, testing and marker kits, oxygen devices, ventilators, protective equipment, ambulances, hand sanitizers, etc.), limiting state tax to the amounts shown and in force retrospectively from 14th June 2021 until 30th September 2021.

Extension of time to apply for revocation of cancelled GST registration to 30 September 2021 for affected filers.
If a GST registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and the time limit to apply for revocation under subsection (1) of section 30 fell between 1 March 2020 and 31 August 2021, the statutory deadline to file the revocation application is extended to 30 September 2021.

FORM GSTR-3B late fee amnesty scheme extended under HGST Act by substituting the previous deadline with a later deadline.
Amendment substitutes the earlier deadline with a later deadline in the ninth and tenth provisos of Haryana Government notification No.12/GST-2 (dated 1 January 2019), thereby extending the period for the FORM GSTR-3B late fee amnesty scheme; the change is effected under powers conferred by the HGST Act and applies wherever the earlier date occurs in those provisos.

GST procedural amendments extend compliance deadlines and exempt certain filing restrictions where prescribed returns were not furnished.
The rules amend Haryana GST provisions by extending a deadline in rule 26 to late-October, omitting all provisos to that sub-rule from early-November, inserting a deemed proviso in rule 138E exempting a restriction for non-filing of specified returns for March-May during a defined May-August period, and revising FORM GST ASMT-14 to add an order reference line, remove a phrase about conducting business without registration, and insert an Address field after Designation.

Correction of corporate name: prior tax notification amended to replace an incorrectly printed company name with the correct registered name.
Corrigendum amends a prior tax notification published in the Gazette by replacing an incorrectly printed corporate name with the correct registered name in the specified lines of the original notification, thereby ensuring the official Gazette record accurately reflects the corrected corporate name.

Common Adjudicating Authority appointed to centralize adjudication of specified customs show-cause notices against listed entities.
The Principal Director General, Directorate of Revenue Intelligence appoints specified customs officers as a Common Adjudicating Authority to exercise the powers and perform the duties of the originally designated officers for adjudicating the listed show-cause notices against the named noticees, substituting the officers in column (5) for those in column (4) of the Table and grouping entries where the same authority covers multiple noticees.

Tax exemption notification under section 10(46): specified regulatory commission incomes exempted subject to compliance requirements.
Notification under section 10(46) recognises Gujarat Electricity Regulatory Commission for specified income-annual license fee, petition fee, and interest on deposits with nationalised banks/state sponsored institutions-subject to conditions: no commercial activity, unchanged activities and income nature across years, return filing per clause (g) of s.139(4C), and filing an audit report with the return verified under the explanation to s.288(2) along with a chartered accountant's certificate. Applicability limited to financial years 2021 22 through 2025 26.

Tax exemption for specified pension fund granted subject to compliance with regulatory conditions and potential disqualification on breach.
The Central Government designates BCI IRR India Holdings Inc. as a specified person under Explanation 1 to clause (23FE) of section 10 for eligible investments in India made from publication until the notified cut off, subject to conditions including timely income tax return filing, submission of Forms 10BBC and 10BBB, maintenance of segmented accounts, continued regulation under Canadian law, asset use and investment restrictions, prohibition on borrowings for Indian investments, and limitations on operational participation; breach of these conditions renders the fund ineligible for the exemption.

Authority for Advance Ruling reconstituted; members appointed and office fixed under state GST by government notification.
Government notification reconstitutes the Andhra Pradesh Authority for Advance Ruling under the Andhra Pradesh Goods and Services Tax Act and Rules, appointing a Member-State Tax (Commissioner of State Tax) and a Member-Central Tax (Joint Commissioner, CGST) and directing that the Authority shall function from the Office of the Chief Commissioner of State Tax, Vijayawada.

Customs tariff amendment alters table entry for a specified item, substituting the previous rate with a new rate.
The Central Government, invoking powers under the Customs Act and the Customs Tariff Act, amends Notification No. 50/2017-Customs by substituting the Table entry against S. No. 21F in column (4) with the entry "20%", thereby changing the tariff/exemption parameter for that serial number and recording the amendment as an update to the principal notification.

Extension of revocation period for registrations cancelled under specified subclauses; applicants allowed to file late revocation applications.
The notification extends the deadline to make an application for revocation of cancellation of GST registration, where cancellation occurred under clause (b) or (c) of sub section (2) of section 29 and the original filing period fell between 1 March 2020 and 31 August 2021, by providing that the time limit to file such application is extended up to 30 September 2021 under the statutory notification power.

Extension of deadline for specified provisos under Himachal Pradesh GST notification shifting the statutory cut-off date.
Under section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017, the amendment replaces "31st day of August, 2021" with "30th day of November, 2021" in the ninth and tenth provisos of Notification No. 76/2018-State Tax, thereby extending the specified deadline in those provisos.

GST Rule Amendments extend filing relief, adjust compliance restrictions, and modify assessment form requirements.
Amendment prescribes extensions and omissions in rule 26, inserts a proviso in rule 138E exempting a restriction for a defined period where returns for March-May remain unfurnished, and modifies FORM GST ASMT 14 to add an order reference and date, remove a phrase concerning conduct without registration, and add an Address field after Designation.

Time-limit extensions under the Taxation Relaxation Act extend deadlines for income-tax penalty proceedings, Aadhaar intimation and benami actions.
The notification specifies extended time-limits under the Taxation and Other Laws (Relaxation and Amendment) Act, 2020: for the Income-tax Act, penalty proceedings under Chapter XXI and Aadhaar intimation obligations are subject to prescribed end dates with extensions to a further notified date; for the Benami Act, issuance of notices and passing of orders are treated as within an earlier prescribed period and the time-limit for completing such actions is extended to a further notified date.