Extension of time for revocation of cancelled GST registration: deadlines falling in pandemic period extended to September 30, 2021.
The State Finance Department notifies that where a GST registration was cancelled under specified clauses and the time limit to apply for revocation fell between 1 March 2020 and 31 August 2021, the period to file an application for revocation of cancellation is extended up to 30 September 2021, by exercise of powers under the State GST Act read with the Integrated and Union Territory GST Acts.

Notification amendment: provisos' deadline extended by substituting the earlier specified date with a subsequently specified date.
The Government, under the statutory power in section 128 of the Goods and Services Tax Act, amends the earlier Finance Department notification of 31st December 2018 by substituting the figures, letters and words denoting the earlier deadline wherever they occur in the ninth and tenth provisos with a later specified date; no other provisions of that notification are altered.

Extension of filing deadline for revocation applications; affected registrants given a consolidated administrative cut off to apply.
The Government extends the time for filing applications for revocation of registration where registration was cancelled under specified cancellation clauses and the original filing deadline fell during the disruption period from early 2020 through August 2021, consolidating prior notifications and setting a single administrative cut off for those revocation applications.

Notification amendment extends statutory deadline by substituting the earlier proviso date with a later compliance date.
The Government amends Notification No. 76/2018-State Tax by substituting the earlier deadline specified in the ninth and tenth provisos with a later deadline, effecting an extension of the operative date wherever that earlier date occurs in those provisos, under the powers conferred by the Sikkim Goods and Services Tax Act, 2017.

Extension of GSTR-3B late fee amnesty extends deadline for specified provisos, substituting the earlier deadline.
The Government, under section 128 of the Central Goods and Services Tax Act, 2017, by Notification No. 33/2021 dated 29th August 2021, amends Notification No. 76/2018-Central Tax by substituting the earlier specified date in the ninth and tenth provisos with a later date, thereby extending the deadline applicable to those provisos and prolonging the period for concessional treatment of late FORM GSTR-3B filings.

Extension of filing deadlines and temporary waiver of GST return restrictions where specified returns remained unfurnished.
Extension of filing deadlines and temporary relaxations under the Arunachal Pradesh GST Rules amend rule 26 to extend and later omit provisos, add a proviso to rule 138E waiving a restriction where prescribed returns for the March-May period were not filed during a specified retrospective window, and revise FORM GST ASMT-14 to include order reference details, remove a phrase alleging unregistered business, and add an Address field after Designation.

Extension of GST compliance deadline, temporary exemption for missed filings, and amendments to the assessment form.
The amendment extends a proviso deadline to the 31st day of October, 2021 and omits all provisos to that sub rule from 1st November, 2021. It inserts a proviso in the restrictions on electronic compliance to exempt the restriction for cases where returns or statements in specified GST return forms were not furnished for March-May, 2021 during the period from 1st May, 2021 to 18th August, 2021. FORM GST ASMT 14 is amended to add an order reference caption, remove wording regarding conducting business without registration despite liability, and add an Address field after Designation.

Anti-dumping duty continuation on uncoated copier paper from Indonesia and Singapore extended for a further period.
Operatively, paragraph 2A is inserted into Notification No. 56/2018 Customs (ADD) to provide that the anti-dumping duty on the subject goods specified against serial numbers 1-4 of the Table shall remain in force up to and inclusive of the stated extended date, unless revoked, superseded or amended earlier, preserving the duty on uncoated copier paper from Indonesia and Singapore.

Anti-dumping duty on Chinese industrial mica pigments applies for a fixed term with producer-specific import rates.
Anti-dumping duty applies to Natural Mica based Pearl Industrial Pigments excluding cosmetic grade originating in or exported from China PR and imported into India. Producer-specific rates apply to identified Chinese producers, with residual rates for other Chinese producers and goods originating elsewhere but exported from China PR. The duty is payable in Indian currency and remains effective up to and including 25 February 2027 unless earlier revoked, superseded, or amended.

Anti-dumping duty continuation on axle imports from China preserved pending specified extension or revocation.
The Government amended Notification No.54/2016-Customs (ADD) to insert a paragraph preserving the anti-dumping duty on Axle for Trailers from the People's Republic of China, keeping the duty in force up to and inclusive of the prescribed extension date unless revoked, superseded or amended earlier, pursuant to powers under the Customs Tariff Act and relevant Anti-Dumping Rules following a designated authority continuation review.

Anti-dumping duty revocation removes duty on barium carbonate imports from China, rescinding the prior ADD notification.
The Central Government revokes the anti-dumping duty on barium carbonate originating in or exported from the People's Republic of China and imported into India, rescinding the earlier notification that imposed that duty while preserving actions done or omitted prior to the rescission.

Import relaxation for GM soya cake permits specified non living crushed de oiled imports from designated ports under ITC(HS) codes.
Relaxation of Para 6(b) of the General Notes Regarding Import Policy, ITC(HS) 2017 permits import of crushed and de oiled GM soya cake (non living organism) under ITC(HS) codes 23040020 and 23040030, limited to a specified aggregate quantity, allowed only through designated seaports, land customs stations and a railway station, with strict customs monitoring to ensure the aggregate limit is not exceeded.

Adjudication and recovery cells centralise tax assessment, adjudication and recovery functions while charge offices retain routine administration and records.
Separate Adjudication & Recovery Cells are established for paired tax-charge jurisdictions, with exclusive responsibility for assessment, adjudication and tax recovery under specified tax enactments. Cell officers are delinked from routine charge work, must obtain and return relevant records, prepare monthly assessment and adjudication plans, and complete proceedings within statutory deadlines. Charge Superintendents retain daily charge administration, record maintenance and responsibility for forwarding records when requisitioned.

Concessional GST on Covid 19 relief supplies establishes reduced State tax treatment for specified medical goods during a limited period.
Concessional West Bengal State GST rates are prescribed for specified Covid 19 relief goods, medical devices, diagnostics and related supplies by tariff heading, exempting State tax to the extent it exceeds the listed concessional rate for each item. The notification is issued under section 11(1) of the West Bengal GST Act on Council recommendation in public interest and is temporal, commencing mid June and expiring at the end of September 2021.

Temporary SGST rate reduction for specified services applies for a limited period as recommended by GST Council.
The amendment to Notification No. 1135-F.T. inserts a proviso to item (iv), clause (f), against serial number 3 in the Table, stipulating that for the specified limited period the State tax on services described in clause (f) shall be levied at a uniform reduced rate irrespective of the rate previously specified. The change implements the GST Council's recommendation and is deemed to have come into force from the commencement date stated in the proviso.

GST penalty waiver for non-compliance with notification requirements applies for the specified period under the Uttarakhand framework.
Penalty liability under the Uttarakhand Goods and Services Tax framework is waived for registered persons for non-compliance with Notification No. 331 dated 20 May 2020. The waiver applies to penalty otherwise payable under the general penalty provision for the specified non-compliance during the period from 1 December 2020 to 30 September 2021. The notification is issued in public interest and supersedes the earlier waiver notification, while preserving actions already done or omitted before supersession.

Foreign investment limit in the insurance sector updated; board residency and application routing requirements clarified for compliance.
Amendments raise the foreign investment cap for the insurance sector and require that FDI applications in private banks having an insurance JV/subsidiary be referred to the Reserve Bank in consultation with the Insurance Regulatory and Development Authority to ensure the sectoral cap is not breached. They also require that a majority of directors and Key Management Persons, and at least one of the Chairperson, Managing Director or Chief Executive Officer of an Indian insurance company with foreign investment, be Resident Indian Citizens, and align definitions and compliance with the Indian Insurance Companies (Foreign Investment) Rules, 2015 and IRDAI regulations.

Special Court designation enables speedy trial of company law offences under section 435(2)(b), ensuring focused prosecution.
The Central Government, under section 435 of the Companies Act, 2013 and with the concurrence of the Chief Justice of the High Court of Jharkhand, designates the Court of Sub Divisional Judicial Magistrate at Ranchi as a Special Court for the speedy trial of offences under clause (b) of sub section (2) of section 435, applying to the State of Jharkhand.

Capacity building reporting for independent directors requires institutes to deliver annual participation reports to directors and their companies.
Institutes maintaining the independent directors databank must, within sixty days from financial year end, send a standardized annual report to each listed individual and to each company where the individual is appointed, identifying the director (name, DIN, databank registration, subscription, membership validity, self assessment status) and reporting participation counts for e learning modules, other training courses, and colloquia/workshops/events during the year and cumulatively as set out in the prescribed Schedule.

Director qualification rules revised: specified government pay-scale experience defined and seasoned advocates/accountants/cs exempted from online test.
The amendment to rule 6(4) substitutes clause (B) to include persons in the pay scale of Director or equivalent or above in any Central or State Government Ministry/Department with specified experience in commerce, corporate affairs, finance, industry, public enterprises or in affairs of Government companies or statutory corporations carrying on commercial activities; and inserts a proviso exempting individuals who are, or have been for at least ten years, advocates, practising chartered accountants, practising cost accountants, or practising company secretaries from the online proficiency self-assessment test.