Anti-dumping duty revocation removes ADD on viscose staple fibre from specified origins, reinstating duty-free imports prospect.
The Central Government revokes the anti-dumping duty on viscose staple fibre excluding bamboo fibre originating in or exported from the People's Republic of China and Indonesia, rescinding the earlier notification that imposed that duty, while preserving effects of things done or omitted before the rescission.

Common Adjudicating Authority designated to centralise adjudication of specified customs show cause notices for named parties.
Appointment of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence, under the Customs statute and prior notifications, designating officers named in the Table to exercise the powers, duties and functions of the originally cited adjudicating authorities in respect of the specified show cause notices and listed noticees, thereby centralising adjudication for those enumerated matters.

Common Adjudicating Authority appointed to adjudicate specified customs show cause notices transferred to designated customs commissioner.
A Common Adjudicating Authority has been appointed: the Principal Commissioner/Commissioner of Customs (Import-I), New Custom House, Mumbai is designated to exercise the powers and duties previously held by the officer named in the original show cause notice, thereby transferring adjudicatory competence to the newly appointed authority for adjudication of the listed show cause notice and noticees under the customs statutory framework.

Tariff value fixation: charges set for edible oils, brass scrap, gold, silver and areca nut effective 12 August 2021.
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 fix tariff values (in US dollars per metric tonne, kilogram or ten grams as specified) for listed goods including edible oils, Brass Scrap, defined forms of gold and silver, and Areca nuts; the amendment takes effect on the notified commencement date and updates the tariff-value schedule for customs valuation.

Commencement of Section 7: state notification appoints the date for the amendment provision to come into force.
The Government of Maharashtra, invoking its commencement power under the Amendment Act, appoints the 16th day of July, 2021 as the date on which the provisions of Section 7 of the Maharashtra Goods and Services Tax (Amendment) Act, 2021 shall come into force by state notification issued through the Finance Department in the name of the Governor.

Commencement of GST Amendment sections 4 and 5 appointed effective from August first, bringing those amended provisions into force.
The government, invoking the power under sub section (2) of section 1 of the Goods and Services Tax (Amendment) Act, 2021, appoints 1 August 2021 as the date on which sections 4 and 5 of the Amendment Act shall come into force. The appointment is effected by Notification No. 29/2021 - State Tax dated 11 August 2021, issued by the Finance Department and signed in the name of the Governor by the Deputy Secretary to Government.

Commencement of amendment to Section 50 of MGST Act: provisions appointed to come into force under amendment.
Notification appoints a specific day as the date on which the provisions of section 6 of the Maharashtra Goods and Services Tax (Amendment) Act, 2021-relating to the amendment of the payment provision in section 50 of the MGST Act, 2017-shall come into force, issued under the power of sub section (2) of section 1 of the Amendment Act and made in the name of the Governor.

Intra entity supplies treated as taxable supplies, altering GST credit, return and enforcement obligations.
Supplies between a non individual person and its members or constituents are deemed taxable supplies with the person and its members treated as distinct persons; invoice details furnished in outward supplies returns and communicated under section 37 affect input tax credit eligibility; annual return requirements are restructured with specified exceptions and possible Commissioner exemptions; provisional attachment, revised penalty and seizure procedures, formalized information powers, and amendments to interest and payment mechanics are introduced to strengthen revenue protection and compliance.

Standing Committee for Gujarat Consumer Welfare Fund constituted to recommend proper utilization of the fund under Gujarat GST Rules.
Constitution of a Standing Committee under the Gujarat Goods and Services Tax Rules to make recommendations for proper utilization of money credited to the Gujarat Consumer Welfare Fund for welfare of consumers. The committee's membership is specified: Chief Commissioner of State Tax (Chairman), Special Commissioner of State Tax (Vice Chairman), Additional Commissioner of State Tax (Member Secretary), and representatives from the Finance Department, Industries and Mines Department, Gujarat State Civil Supplies Corporation, and the Commissioner/Director of Information.

Consumer Welfare Fund under GST established, creating state-level fund for consumer welfare administration through administrative notification.
The Government of Gujarat, by Finance Department notification, constituted the Gujarat Consumer Welfare Fund under section 57 of the Gujarat Goods and Services Tax Act, 2017, effective from the statute's commencement date, establishing a state-level fund for purposes specified in the Act and recording the administrative promulgation for its operation.

GSTR-4 return filing deadline is extended by replacing the earlier due date with a later prescribed date.
FORM GSTR-4 return filing due date is extended under the Telangana Goods and Services Tax framework. The earlier notification is amended by substituting the due date of 15 July 2020 with 31 October 2020. The amendment is deemed effective from 13 July 2020, applying the revised return-filing deadline from that date.

Time-limit extension for GST compliances: deadlines falling mid-April to May extended to 31 May with specified exclusions.
Extension under section 168A of the Assam GST Act moves statutory time limits for actions falling between 19 April 2021 and 30 May 2021 to 31 May 2021, covering proceedings, orders, notices and filings, but excluding specified chapters, listed sections, e-way bill obligations and rules thereunder; rule 9 deadlines between 1 May and 31 May 2021 are extended to 15 June 2021; timelines for issuing orders on refund-rejection notices between 15 April and 30 May 2021 extend to fifteen days after receipt of reply or 31 May 2021, whichever is later.

GST input tax credit rules: May 2021 GSTR-3B must record cumulative April-May ITC; IFF submission window extended.
The amendment makes the input tax credit condition apply cumulatively for April and May 2021, requiring FORM GSTR-3B for May 2021 to include the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.

Extension of GSTR-4 filing deadline permits eligible taxpayers to submit FY2020-21 returns by May 31, 2021.
The amendment mandates that persons covered by the earlier notification must furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021. The notification is declared to have been issued on 1 May 2021 and to have come into force with effect from 30 April 2021, thereby giving the extension retrospective effect and formalizing the revised filing deadline by inserting a new proviso in the prior notification.

Late fee waiver for delayed GSTR-3B filing: class based, period specific relief following the GST notification amendment.
Amendment adds a late fee waiver for failures to furnish FORM GSTR-3B by the due date, apportioned by class of registered persons based on aggregate turnover and by specified tax periods; waiver durations are fixed day-counts from the return due date for each class and period. The notification is issued under the State GST Act and is declared to have retrospective effect, being deemed issued on the first day of May and effective from the stated date in April.

Interest rate relief for GST returns reduces default interest for eligible taxpayers during specified pandemic months.
Amends a state GST notification to provide temporary graded default interest relief for specified return periods: higher-turnover taxpayers receive a reduced interest rate for an initial grace period before the standard rate applies; smaller taxpayers and specified return categories receive an initial nil-interest window, an intermediate reduced-rate window, and the standard rate thereafter, with the relief tied to the return periods listed in the inserted Table and the amendment given retrospective effect to specified commencement dates.

GST amendment extends compliance deadlines and permits cumulative input tax credit adjustment and delayed invoice furnishing.
Amendments require the input tax credit adjustment condition to apply cumulatively for April, May and June 2021 and mandate that FORM GSTR-3B for June 2021 (or quarter ending June 2021) be filed with cumulative input tax credit adjustments; they also extend a deadline in Rule 26(1) to the end of August 2021 and allow registered persons to furnish May 2021 details via the Invoice Furnishing Facility between 1 and 28 June 2021.

ATM cash-out penalty: banks must monitor cash availability and face penalties for prolonged outages under scheme.
A penalty scheme mandates banks and White Label ATM Operators to monitor ATM cash availability and ensure timely replenishment; system-generated monthly statements of ATM downtime due to non-replenishment must be submitted to the Issue Department within five days of the following month. The Scheme imposes a flat monetary penalty for prolonged cash-outs, charges the bank meeting cash requirements for WLAs (which may recover the penalty from the WLA operator), and is administered by Issue Departments with a limited appeal process for genuine force majeure reasons.

Relief for corporate minimum tax where past-year APA or secondary adjustments increase book profit, reducing tax payable accordingly.
Relief reduces tax payable under sub-section (1) of section 115JB where past year income from an APA or secondary adjustment is included in current year book profit, using a formula that nets tax on book profit including and excluding past income and adjusts for aggregate tax on the original past years before and after inclusion; negative results are treated as zero. The relief reduces the section 115JAA tax credit by an equal amount, and must be claimed electronically in Form No.3CEEA with authorised verification and system filing procedures specified by the tax systems authority.

Interim Boards for Settlement established under section 245AA with designated headquarters to administer settlement functions.
Central Government, under section 245AA of the Income-tax Act, establishes Interim Boards for Settlement I-VII as separate entities and designates their headquarters: three in Delhi (I-III), one in Kolkata (IV), two in Mumbai (V-VI), and one in Chennai (VII).