Exemption from annual return filing for eligible small taxpayers for FY2020-21, effective from August first, 2021.
The Commissioner, on the recommendations of the Council, exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the specified turnover threshold from filing the annual return for that financial year; the exemption is communicated by notification S.O. 129 dated 14th September 2021 and is effective from 1 August 2021.

Commencement of Section 6: gubernatorial notification appoints an operative date for the GST amendment under statutory power.
The Governor of Bihar, under sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2021, by S.O. 132 dated 14 September 2021, appoints 1 June 2021 as the date on which the provisions of section 6 of the said Act shall come into force.

Concessional GST rate for COVID relief supplies reduces state tax on specified medical drugs, devices and diagnostic kits.
State GST exemption is granted for specified medical goods and COVID relief supplies by limiting state tax to the rate shown for each listed tariff item, thereby reducing or nil rating state tax on enumerated drugs, diagnostic kits and medical devices used in COVID treatment and relief.

GST rate reduction for composite works contracts on funeral-related structures applied temporarily under state notification.
The notification temporarily reduces the state tax on services classed as a composite supply of works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of structures meant for funeral, burial or cremation by inserting a proviso in the Table to the earlier notification, so that the reduced state tax rate applies during the specified period irrespective of the rate earlier specified against the item.

Goods and services tax amendment reshapes deemed supply, annual returns, interest liability, detention penalties, and information powers.
The amendment inserts a deemed-supply clause for transactions between certain persons and their members or constituents, revises input tax credit conditions, substitutes the annual return provision, and modifies interest on delayed tax payment. It also changes provisional attachment, appeal requirements for detention or seizure orders, and the penalty and release framework for detained goods and conveyances. Further changes substitute the power to call for information, require an opportunity of hearing before use of proceedings material, and omit a Schedule II entry retrospectively.

Anti dumping duty: exporter name amended to reflect corporate name change, affecting existing duty notification administration.
Pursuant to statutory powers and the Designated Authority's recommendation that the change is a mere name alteration, the Central Government amends the existing anti dumping duty notification by substituting the exporter name in the Table-replacing the prior exporter designation with the corrected corporate name in the specified columns for the affected entry.

Revocation time-limit for cancelled GST registrations extended to 30 September 2021 for filings due between March 2020 and August 2021.
Where a registration cancelled for non furnishing of GSTR 3B or GSTR 4 had its revocation application period falling between 1 March 2020 and 31 August 2021, the time for filing an application for revocation is extended up to the 30th day of September, 2021; the notification partially modifies prior departmental notifications and is deemed effective from 29 August 2021.

Amnesty extension for late fee waiver for delayed GSTR-3B filing by notification; eligibility period widened accordingly.
The notification amends earlier Notification No. 1895-F.T. by substituting the date in the ninth and tenth provisos-extending the period for waiver of late fees for delayed furnishing of FORM GSTR-3B to 30th November, 2021-and declares the amendment effective from 29th August, 2021.

GST compliance extension and a limited exception for late return filing alter credit restriction and amend assessment form details.
The Seventh Amendment updates GST Rules by extending a proviso deadline in rule 26 and later omitting all provisos; inserts a time-limited exception in rule 138E exempting the restriction where specified returns or statements for March-May 2021 were not filed; and amends FORM GST ASMT-14 to add an order reference entry, remove wording about conducting business without registration, and include an address field after designation.

Free import policy extension for tur and urad; consignments require timely bill of lading issuance and customs clearance.
Extension of the Free import policy for Tur (Pigeon Peas) and Urad (Vigna mungo) maintains concessional import treatment and conditions consignments to having a Bill of Lading issued by the prescribed cutoff and to being cleared through Customs by the stated final clearance cutoff, thereby tying admissibility under the Free policy to shipping documentation and Customs clearance timelines.

Timing of tax liability: liability must be recorded in the tax period containing the completion certificate issuance or first occupation.
The amendment substitutes wording so that the liability to pay state tax must be recognised in a tax period not later than the tax period in which the issuance date of the completion certificate or the date of first occupation, whichever is earlier, falls; it also replaces the phrase identifying the relevant registered persons with ", who shall". The change is effected under section 148 on GST Council recommendations and is deemed effective from 2nd June, 2021.

Input tax credit: landowner-promoter may utilise developer-promoter charged credit for apartment tax; ship maintenance services specified.
The notification adds that a landowner-promoter may utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts maintenance, repair and overhaul services for ships, vessels, engines and components as a newly specified taxable service, with cross-references updated accordingly; the amendment is effective from 2nd June, 2021.

GST classification update revises tariff code and adds Diethylcarbamazine to notified list, effective from June.
Amendment to the Kerala GST notification revises Schedule I by substituting the tariff classification entry against serial number 259A with a new classification code and inserts Diethylcarbamazine as a new entry in List 1 after serial number 230; the amendment is notified as effective from 2 June 2021 on the recommendation of the GST Council.

Customs amendment adds Kushinagar airport for baggage unloading and loading, expanding designated customs airport list.
The Central Board of Indirect Taxes and Customs amends Notification No. 61/94 CUSTOMS (N.T.) by inserting an entry designating Kushinagar airport for the purpose of unloading and loading of baggage, thereby expanding the Table of airports authorized to carry out those baggage handling functions under the notification.

Last date of import: shipment or Bill of Lading/Lorry Receipt governs admissibility; Customs clearance barred after final cutoff.
The controlling datum for imports under Notification No. 20/2015-20 is the date of shipment or the date of issuance of the Bill of Lading (seaports) or Lorry Receipt (LCS Petrapole), fixed as 31.10.2021 or until further orders, whichever is earlier; consignments with Bill of Lading or Lorry Receipt issued on or before 31.10.2021 shall not be allowed by Customs beyond 31.01.2022.

Prescribed income-tax authority: requirement that inquiries under section 142 be conducted by an authorised Income-tax Officer rank.
The amendment adds rule 12F to the Income-tax Rules, 1962, specifying that the prescribed income-tax authority under the second proviso to clause (i) of sub-section (1) of section 142 shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that clause.

Authority for Advance Ruling membership updated: two members substituted under state GST rules and related statutory provision.
Amendment to the notification constituting the Kerala Authority for Advance Ruling substitutes members: Smt. S.L. Sreeparvathy replaces Shri. Sivaprasad S in Serial No.1, and Shri. Abraham Renn S, I.R.S, Additional Commissioner 1 replaces Shri. Senil A.K. Rajan in Serial No.2, reflecting a central nomination and the retirement of the outgoing member, effected under the State GST statutory scheme and rules.

Rescission of Notification: revokes earlier customs notification under Customs Act, with savings for actions taken before rescission.
The Central Government, invoking section 25(1) of the Customs Act, rescinds Notification No. 34/2021 Customs (published in the Gazette of India) thereby withdrawing the earlier miscellaneous exemption; the rescission is subject to a savings provision preserving things done or omitted before rescission and specifies the date on which the rescinding notification comes into force.

Import duty reduction on edible oils: revised customs tariff entries alter import duty treatment for specified oils effective immediately.
The notification amends Notification No. 50/2017 Customs by substituting revised percentage tariff entries at specified serial numbers to reduce and rationalise import duties on palm, sunflower and soya bean oils, and amends Notification No. 11/2021 Customs by substituting the description at the relevant serial number with "Crude Palm Oil" and replacing its tariff entry with a revised percentage rate; the amendments are made under the cited statutory powers and take effect the day after publication.

Seller classification clarified: Air India not treated as seller for transfers to its assets holding unit under the approved plan.
Central Government specifies that Air India Limited shall not be regarded as seller for the purposes of the tax collection provision in relation to transfers of goods by it to Air India Assets Holding Limited under a Government approved plan, with the specification effective retrospectively from 1 April 2021.