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.

TDS exemption on interest: no deduction for payments to Scheduled Tribe residents in specified areas, subject to verification and reporting.
No deduction under section 194A is required for interest (other than interest on securities) paid by a scheduled bank located in a specified area to a member of a Scheduled Tribe residing in any specified area, provided the bank verifies the recipient's Scheduled Tribe status with documentary evidence, reports the payment in TDS statements under section 200(3), and the aggregate payments in the previous year remain within the prescribed limit; "scheduled bank" is as defined in the Reserve Bank of India Act.

Return filing relief for companies: file GSTR-3B and provide outward-supply details via EVC during notified period.
The amendment adds a proviso allowing company-registered taxpayers, for the specified retrospective window, to file the statutory monthly return in the prescribed return form and to furnish outward-supply details either via the invoice return form or the invoice furnishing facility, provided such filings are verified by electronic verification code (EVC). The amendment is effective from the notified earlier commencement date and amends the principal rules by inserting this proviso into the applicable rule sub provision.

Exchange rate determination fixes conversion rates for foreign currencies used in customs valuation for imports and exports.
The Central Board of Indirect Taxes and Customs, under the Customs Act authority, prescribes administratively determined rates of exchange for specified foreign currencies into Indian rupees for customs valuation of imported and exported goods, fixing separate import and export conversion rates as listed in the annexed schedules and superseding the prior notification, with the newly specified rates effective from the stated date.

Anti-dumping duty on aluminium foil imports imposed for five years across specified origins and producers.
Anti-dumping duty is imposed on imports of aluminium foil of 80 micron and below, whether or not printed or backed with paper, paper board, plastics or similar packing materials, originating in or exported from China PR, Thailand, Malaysia and Indonesia. The duty applies to specified producers and other producers from the subject countries at country- and producer-specific rates, with the duty payable in Indian currency. The measure is effective for five years from publication, subject to earlier revocation, supersession or amendment, and exchange rate is determined by the applicable customs notification and the date of presentation of the bill of entry.

Commencement of GST Amendment Act provisions appointed, bringing specified amendment sections into force from the notified date.
The Government, exercising powers under sub section (2) of section 1 of the Goa Goods and Services Tax (Amendment) Act, 2021, notifies the 1st day of August, 2021 as the date on which the provisions of sections 4 and 5 of the Act shall come into force, thereby effecting commencement of those amendment provisions by formal statutory notification.

Annual return compliance: revised GSTR-9, GSTR-9A, GSTR-9B and GSTR-9C filing requirements and reconciliation procedures updated.
Amendments require registered persons (with specified exclusions) to file annual returns in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) by 31 December; e-commerce operators to file FORM GSTR-9B; and taxpayers above the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with expanded reporting items, revised Part V heading, updated verification as a self declaration, and omission of Part B Certification, with electronic filing through the common portal or Commissioner notified Facilitation Centres.

Import policy amendment permits specified non-biodiesel diesel and non-gasoline fuel imports by entities under MoPNG resolution.
Amendment to policy condition no. 5 of Chapter 27 of ITC(HS), 2017 narrows the exception to IOC import permissions: gasoline conforming to IS 2796 is excluded from the general marketing-rights exception, while automotive diesel fuel not containing biodiesel and conforming to IS 1460 is permitted to be imported by entities pursuant to the Ministry of Petroleum & Natural Gas resolution, thereby implementing a Government Resolution and aligning the import policy with MoPNG directions under the Foreign Trade Policy and FT(D&R) Act.

Scrip application deadline revised; late cut rates adjusted and duty credit scrip validity capped from issue.
The notification fixes 31st December 2021 as the final date for submitting online applications for specified MEIS, SEIS, 2% ad hoc incentive, ROSCTL and ROSL claims, after which applications become time barred and late cut remedies are unavailable; it also prescribes the applicable late cut percentages for submissions made up to that date. It further sets the validity of Duty Credit Scrips issued on or after the notification date at twelve months from date of issue, superseding prior HBP provisions.

Specified pension fund designation enables tax exemption for India investments subject to strict filing and governance conditions.
The Central Government designates 2726522 Ontario Limited as a specified person for tax exemption on eligible investments in India during the notification period, conditioned on filing returns, furnishing Form No. 10BBC, quarterly Form No. 10BBB filings, maintaining segmented accounts, being regulated under Canadian law, administering assets solely for statutory retirement or similar plans, limiting non-qualifying assets to government-owned holdings that vest on dissolution, prohibiting borrowings for investments in India, and avoiding day-to-day participation in investees; non-compliance renders the fund ineligible.

Specified pension fund designation enables tax exemption for qualifying investments in India, subject to prescribed compliance conditions.
2452991 Ontario Limited is specified as a specified person for the income tax exemption on eligible investments in India made from publication until the stated terminal date, conditional on compliance with filing obligations, certified compliance in prescribed form, quarterly investment disclosures, segmented accounting, regulation under Canadian law, asset use limited to statutory obligations and defined contributions for retirement and similar plans, prohibition on borrowings for Indian investments, limits on non qualifying assets, and restrictions on participation in investee day to day operations.

Renewal of recognition under securities regulation granted to Metropolitan Stock Exchange, subject to SEBI-prescribed compliance.
Renewal of recognition is granted to Metropolitan Stock Exchange of India Limited under Section 4 of the Securities Contracts (Regulation) Act, 1956 for one year from 16 September 2021 to 15 September 2022 in respect of contracts in securities, subject to compliance with conditions as may be prescribed or imposed by SEBI from time to time.

Commencement of constitutional amendment: government notification designates an operative date making the amendment provisions effective.
The Central Government, in exercise of the power conferred by the commencement sub section of the Constitution (One Hundred and Fifth Amendment) Act, 2021, by notification dated 15 September 2021 appoints 15 August 2021 as the date on which the provisions of that Act shall come into force.

Tribunal appointment qualifications and service conditions set out selection process, pay, conduct and post retirement restrictions.
Rules govern appointment and service conditions for tribunal Chairpersons and Members: detailed qualifications per tribunal and post; selection by a Search-cum-Selection Committee using vacancy circulars, scrutiny, personal interaction and panel recommendations; medical fitness requirement; procedures for casual vacancy. They prescribe salary, allowances equivalent to Group 'A' posts with accommodation or rent option, staff-car entitlement, pension/Provident Fund rules, leave and encashment, inquiry procedure for complaints, declaration of assets, post-retirement restrictions, and oath and secrecy obligations, with annexed application and clearance formats.

Deadline extension for specified GST provisos replaces earlier due date with a later one under state notification.
The State Government amends its earlier Madhya Pradesh GST notification by substituting the date references in the ninth and tenth provisos with a later date; the amendment is issued under the Act's statutory authority and is declared to come into force from a specified commencement date in August 2021.

GST compliance amendments extend filing deadlines, remove transitional provisos later, and waive certain restrictions for delayed returns.
The Madhya Pradesh GST Rules, 2017 are amended to extend a proviso deadline in rule 26 and to omit all provisos from a later date; to insert a proviso in rule 138E excluding a specified restriction for a past period where certain returns or outward supply statements for specified months were not furnished; and to modify FORM GST ASMT-14 by adding an order reference insertion, removing language about conducting business without registration despite liability, and adding an "Address" field after "Designation".

Extension of revocation filing period for cancelled GST registrations grants additional time to apply for revocation.
Extension of timelines for filing applications for revocation of cancellation of GST registration where cancellation arose under clauses (b) or (c) of sub section (2) of Section 29; cases with original deadlines falling between 1 March 2020 and 31 August 2021 are granted an extended filing deadline of 30 September 2021, and the notification takes effect on 29 August 2021.

Tariff value fixation for edible oils, metals and areca nut updated, establishing new customs valuation rates effective mid-September.
The Central Board of Indirect Taxes & Customs, invoking section 14(2) of the Customs Act, 1962, amends the principal customs notification by substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe tariff values in US dollars for specified edible oils, brass scrap, areca nut, and defined forms of gold and silver, and states that the substituted tables take effect from the sixteenth day of September, 2021.

Commencement of GST amendment: sections 4 and 5 activated by gubernatorial notification, effective from the appointed date.
By notification S.O. 131 dated 14th September 2021, the Governor, exercising the power under subsection (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2021, appointed the 1st day of August, 2021 as the date on which the provisions of sections 4 and 5 of the Amendment Act shall come into force; the notification was issued by the Commercial Tax Department and signed by the Commissioner State Tax-cum-Secretary.

Annual GST return obligations updated: revised filing requirements, reconciliation statement and form amendments clarified for taxpayers.
Rule 80 is replaced to require specified registered persons to file annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) and electronic commerce operators to file the TCS annual statement in FORM GSTR-9B; taxpayers above the turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. Amendments further update FORM GSTR-9 and GSTR-9C instructions and tables to include an additional financial year, clarify Part V reporting for delayed payments and amendments, revise GSTR-9C verification text, and omit Part B Certification.