Commencement of subsection provisions triggers enforceability of annual return and reconciliation statement obligations under the Finance Act.
The Governor has appointed 1st August 2021 as the date on which sub-sections (3) and (4) of section 3 of the West Bengal Finance Act, 2021 are deemed to have come into force; those provisions relate to the annual return and the reconciliation statement, and the notification functions as a statutory commencement instrument making those compliance obligations effective from the appointed date.

Penalty waiver for GST non compliance notification restores relief for registered persons, superseding prior waiver and applied retroactively.
The government waive[s] the amount of penalty payable by any registered person under the Act for non-compliance of notification No. 442-F.T. for the period from 1st December, 2020 to 30th September, 2021, thereby relieving registered persons of penalty liability for that period.

Electronic verification code authentication: logging into a registered account on designated portal deems record authenticated.
An electronic record submitted by an assessee or any other person by logging into their registered account in the Income-tax Department's designated portal shall be deemed authenticated under the electronic verification code; "designated portal" has the meaning assigned in the Explanation to the applicable statutory provision.

Exemption from annual return filing for small registered taxpayers, effective from August for the relevant financial year.
Exemption from annual return filing is provided for registered persons whose aggregate turnover in the relevant financial year does not exceed the prescribed threshold, relieving such taxpayers from the obligation to furnish the annual return; the exemption is effected by a state tax notification and is operative from the first day of August, 2021.

GST amendment adds specific essential oils to Nagaland tax notification, extending applicability to registered and unregistered persons.
Amendment inserts serial 3A into the State GST notification adding tariff codes 33012400, 33012510, 33012520, 33012530, 33012540 for "Following essential oils other than those of citrus fruit" (peppermint and specified other mints) and indicates applicability to any unregistered person and any registered person; the notification prescribes an October 2021 commencement.

Inclusion of Ports of Import expands permitted import ports to include Mumbai, Tuticorin and Vishakhapatnam under FTP.
The Central Government amended Para 3 of Notification 20/2015-20 to include Mumbai Sea Port, Tuticorin Sea Port and Vishakhapatnam Sea Port as additional permitted ports of import under the Foreign Trade Policy 2015-2020, while all other conditions of the original notification continue to apply.

Exemption from annual return requirement for small taxpayers with prescribed turnover threshold for FY2020-21 made effective from August.
Exemption relieves registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the specified small taxpayer threshold from filing the annual return for that year, issued by the Commissioner under delegated statutory power on the recommendation of the Council and effective from the notification's commencement date.

Authority for Advance Ruling reconstituted; members appointed and prior notification superseded upon publication.
The State has reconstituted the Authority for Advance Ruling under the Himachal Pradesh Goods and Services Tax Act, specifying two members-an Additional Commissioner of State Tax and a Joint Commissioner of Central Tax-and expressly superseding the department's earlier notification of the same number. The notification takes effect from the date of its publication in the official e Rajpatra and records the appointments and supersession as the operative administrative action.

Specified senior citizen declarations for bank TDS under section 194P now require Form 12BBA and supporting evidence.
A new rule 26D requires specified senior citizens to furnish a paper declaration in Form No.12BBA; specified banks must, after applying Chapter VI-A deductions and section 87A rebate based on evidence furnished by the senior citizen, compute total income for the assessment year and deduct tax under section 194P at rates in force, maintain the declaration and evidence, and furnish particulars and evidence to authorized Principal Director General/Director General (Systems) or Commissioners on demand.

Specified Bank definition clarified as a scheduled banking company appointed as Reserve Bank agent; notification effective on publication.
The Central Government notifies that specified Bank means a banking company which is a scheduled bank and has been appointed as agents of Reserve Bank of India, with the terms "banking company" and "scheduled bank" to be understood by reference to their definitions in the Reserve Bank of India Act; the notification is effective from publication in the Official Gazette.

Input tax credit rules amended to apply cumulatively for April to June 2021 with revised filing timelines.
The Uttar Pradesh Goods and Services Tax (Fifty Second Amendment) Rules, 2021 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 June 2021, subject to specific operative dates where provided. The amendment extends the time reference in rule 26, revises the input tax credit condition in rule 36 to apply cumulatively for April, May and June 2021 and to be reflected in the June 2021 GSTR-3B return, and allows May 2021 details to be furnished through IFF during 1 June 2021 to 28 June 2021.

Late fee waiver for GSTR-4 return defaults limits excess late fee for nil-tax and other registered persons.
Late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date is waived, for financial year 2021-22 onwards, to the extent it exceeds Rs. 250 where the total state tax payable in the return is nil, and to the extent it exceeds Rs. 1,000 for other registered persons. The amendment is deemed to have come into force with effect from 1 June 2021.

Exchange rate determination: notified conversion rates for specified foreign currencies for import and export transactions take effect.
Determines rate of exchange for conversion between specified foreign currencies and Indian rupees for customs assessment of imported and exported goods, effective from 3rd September, 2021. The notification supersedes the earlier notification of 19th August, 2021 and fixes separate notified rupee equivalents for imported and exported goods in Schedule I and per-100-unit rates in Schedule II for the listed currencies.

Gold import eligibility limited to nominated agencies for high purity gold, enforcing regulated import channels.
The explanation clarifies that "Gold in any form" includes gold above 22 carats under Chapter 71 of ITC (HS), 2017, Schedule I (Import Policy), and that such imports may be made only by nominated agencies as notified by the respective regulators for banks and for others.

Tax exemption for Real Estate Regulatory Authority: specified receipts notified as exempt subject to compliance and audit filing.
Notification designates the Real Estate Regulatory Authority as a class of Authority for tax purposes, exempting specified receipts comprising government grants or loans/advances, fees or penalties received under the Real Estate Act, and interest on those amounts, subject to conditions: no commercial activity, unchanged nature of activities and receipts, filing of return under the prescribed provision for such authorities, and submission of audited report with accountant verification plus a chartered accountant's certificate confirming compliance.

Revocation filing deadline extended for cancelled GST registrations; affected applicants may file by the newly prescribed extended date.
Extends the time limit for filing an application for revocation of cancellation of registration where cancellation occurred under clause (b) or (c) of subsection (2) of section 29 and the original deadline fell between 1 March 2020 and 31 August 2021, by extending the filing deadline until 30 September 2021.

Extension of GSTR-3B late fee amnesty: deadline extended by state notification altering prior cutoff date.
The State Government, under section 128 of the Rajasthan Goods and Services Tax Act, 2017, amends its earlier notification by substituting in the ninth and tenth provisos the figures, letters and words specifying the earlier deadline for the FORM GSTR-3B late fee amnesty with a later deadline, thereby extending the temporal limit of the amnesty scheme through textual substitution in the cited provisos.

GST compliance extension and targeted filing relief accompany procedural amendments to assessment notice forms.
The Sixth Amendment extends the date in Rule 26's fourth proviso to the end of October 2021 and omits all provisos from 1 November 2021; inserts a proviso excluding application of a restriction for the period 1 May 2021 to 18 August 2021 where returns in FORM GSTR-3B, FORM GSTR-1 or FORM GST CMP-08 were not furnished for March to May 2021; and amends FORM GST ASMT-14 to add Order reference and date, remove a phrase about conducting business without registration, and insert an "Address" after "Designation".

Commencement date appointment: specified Income-tax Act provisos and subsections take effect from first September two thousand twenty-one.
The Central Government appoints 1st day of September, 2021 as the commencement date for the second proviso to sub section (1) of section 245 O, sub section (2) of section 245P, sub section (4) of section 245Q, sub section (8) of section 245R, sub section (3) of section 245S, sub section (3) of section 245T, sub section (3) of section 245U and the proviso to section 245V of the Income tax Act, 1961, by notification under the Act.

Boards for Advance Rulings constituted to issue advance rulings under the Income-tax Act, effective from 1 September 2021.
Constitution of Boards for Advance Rulings to provide advance rulings under the Income-tax Act. The Central Government establishes three distinct Boards for Advance Rulings, each with specified headquarters, to receive, consider and pronounce on applications under the statutory advance-ruling framework contained in the relevant chapter of the Act.