Levy on intra entity supplies: intra member transactions treated as taxable supplies, tightening credit and enforcement rules.
The Act treats supplies between a non individual person and its members or constituents as taxable inter party supplies, retrospectively from July first, two thousand seventeen, with a deeming explanation. Input tax credit is conditioned on supplier furnishing invoice or debit note details in outward supplies and communicating them to the recipient. Annual returns may be self certified and audited reconciliation by a specified professional is no longer mandatory. Enforcement is strengthened through extended provisional attachment powers, delinking of seizure and confiscation proceedings, revised penalties and conditions for appeal, and expanded information call powers for the Commissioner.

Annual return exemption for small taxpayers under Nagaland GST waives filing requirement for the specified turnover year.
Exempts registered persons whose aggregate turnover in financial year 2020 21 does not exceed two crore rupees from filing the annual return for that year under the Nagaland Goods and Services Tax Act, 2017, on the recommendation of the Council; the notification is effective from 1 August 2021.

Sea cargo manifest compliance period extended under the transhipment regulations, with the amendment effective upon official publication.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the applicable period from 31 July 2021 to 31 August 2021. The Sixth Amendment Regulations, 2021 take effect upon publication in the Official Gazette.

Tariff Value Fixation: amended tables set import valuation benchmarks for edible oils, metals and areca nut, effective shortly.
The Board, invoking sub section (2) of section 14 of the Customs Act, substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal notification to fix tariff values in US dollars for specified imports. TABLE 1 lists tariff values for edible oils, brass scrap and areca nut; TABLE 2 prescribes unit values and scope for gold and silver in defined forms with explanatory exclusions; TABLE 3 covers areca nut. The tables replace prior entries and take effect from the notification's stated commencement date.

Exemption from annual return filing for small taxpayers takes effect from August under Sikkim GST provision.
Exempts registered persons whose aggregate turnover in financial year 2020-21 is up to two crore rupees from filing the annual return for that year under the Sikkim Goods and Services Tax framework, the exemption being issued under the first proviso to section 44 of the Sikkim GST Act and coming into force on 1 August 2021.

Annual return exemption for eligible taxpayers with low aggregate turnover granted for the specified financial year, relieving filing obligation.
Exemption from annual return filing is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees, under the first proviso to section 44 of the Central Goods and Services Tax Act, 2017. The Commissioner, on Council recommendations, exempts eligible taxpayers from furnishing the annual return for FY 2020-21, with the exemption commencing from the 1st day of August, 2021.

Annual GST return requirement: file GSTR-9/GSTR-9A and reconciliation in GSTR-9C with specified April-September adjustments.
Rule 80 of the Sikkim GST Rules is substituted to require most registered persons to file an electronic annual return in FORM GSTR-9 by 31 December following the financial year, with composition taxpayers filing FORM GSTR-9A and e-commerce operators filing FORM GSTR-9B; persons above the prescribed turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. The amendments incorporate the financial year 2020-21 into GSTR-9 and GSTR-9C instructions, specify declaration of adjustments reflected in April-September 2021 returns, and revise GSTR-9C Part V, verification text, and omit Part B Certification.

Annual return compliance updated: expanded GSTR forms, reconciliation and reporting obligations for specified taxpayers across extended periods.
Substitution of rule 80 requires electronic filing of the Annual return in FORM GSTR 9 by registered persons with specified exclusions, FORM GSTR 9A for composition taxpayers, FORM GSTR 9B for e commerce tax collectors, and a self certified reconciliation statement in FORM GSTR 9C where aggregate turnover exceeds the prescribed threshold; filings are through the common portal or notified Facilitation Centres and amendments to FORM GSTR 9 and GSTR 9C update tables, instructions and reporting for transactions and ITC adjustments declared in later monthly returns.

Commencement of amended GST provisions takes effect from the appointed date under the State amendment framework.
Sections 4 and 5 of the Arunachal Pradesh Goods and Services (Amendment) Act, 2022 are brought into force from 1 August 2021. The State Government appoints this date for the identified amendment provisions to become operative.

Commencement of designated Finance Act sections set for August first, activating their operative effect under the Act.
By Notification No. 29/2021-Central Tax dated 30 July 2021, the Central Government, exercising the power in clause (b) of sub section (2) of section 1 of the Finance Act, 2021, appoints 1 August 2021 as the date on which sections 110 and 111 of the Finance Act, 2021 shall come into force.

Audit delegation empowers officers to issue general or special audit orders and authorize proper officers to conduct audits.
The Commissioner, under sub section (3) of Section 5 of the TNGST Act, delegates to the Territorial Joint Commissioner (ST) the power under Sub section (1) of Section 65 read with the proviso to Section 65(4) to issue general or special orders to undertake audits of registered persons for specified periods and frequencies in respect of cases identified through the system, and to issue authorizations to proper officers to conduct such audits; the delegation is effective immediately.

Proper officer designation enables faceless administration to exercise refund and audit powers across jurisdictions under TNGST Act immediately.
Notification designates specified officers as Proper Officer to exercise powers and perform functions under the TNGST framework for computer-generated cases assigned under faceless administration, authorising Deputy Commissioners, Assistant Commissioners and State Tax Officers to handle refunds and, as authorised by the Joint Commissioner, to conduct audits and inform audited registered persons of findings, reasons and their rights and obligations; powers may be exercised outside the officer's own jurisdiction and the notification takes immediate effect.

Statewide jurisdiction for faceless administration enabling refund processing and audits under Joint Commissioner authorization.
Commissioner assigns statewide jurisdiction to Deputy Commissioner (ST) LTU, Assistant Commissioner (ST), State Tax Officer and Deputy State Tax Officer limited to computer generated cases allocated under faceless administration for refund processing and to conduct audits, subject to authorization by the Joint Commissioner; the notification takes immediate effect and modifies prior notification to that extent.

Electronic filing mandate allows specified tax forms to be furnished electronically using digital signature or electronic verification.
The Income-tax Rules, 1962 are amended to omit specified rules and Appendix II forms while preserving existing proceedings and instruments under a savings clause. The Principal Director General/Director General of Income-tax (Systems), with Board approval, may require specified Appendix II forms, returns, statements, reports and orders to be furnished electronically either under digital signature or via electronic verification code, and must define the list, data structure, submission and verification procedures, format adaptations and security, archival and retrieval policies for such electronic filings.

GST refund and registration procedure rules updated to revise timelines, withdrawal, withholding, and input tax credit conditions.
The Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 to revise timelines and procedures for revocation of cancellation of registration, input tax credit adjustments, furnishing details through IFF, and refund administration. The amendments also alter the refund limitation period, permit withdrawal of refund applications through FORM GST RFD-01W, and update the withholding and release mechanism under FORM GST RFD-07, together with corresponding changes to related forms and instructions.

Cumulative input tax credit adjustment requirement established for specified months, with extended filing window and IFF submission permitted.
The Fifth Amendment Rules, 2021 deem the rules to have commenced on 1 June 2021 and amend GST Rules to (i) extend a prior deadline by substituting a later terminal date, (ii) require that the specified condition apply cumulatively for April-June 2021 and that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with the cumulative adjustment of input tax credit for those months, and (iii) permit furnishing May 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed window in June 2021.

Extension of deadline for a GST notification to a later date, with retrospective effect to the original commencement.
Amendment replaces the earlier specified cut off date in Notification No. 11/2021 State Tax with a later date for applicability; the Commissioner, under statutory rule making powers and with Board approval, makes this substitution and declares that the notification shall be deemed to have come into force from the original earlier date, thereby producing retrospective effect.

Extension of deadline: state GST notification deadline substituted and the amendment operates with retrospective effect.
The amendment replaces the previously prescribed compliance date in the proviso to the third paragraph of Notification No. 21/2019-State Tax with a later date, thereby altering the deadline set by that notification. The amendment is made under section 148 of the State Goods and Services Tax Act and is declared to be deemed to have come into force from the earlier prescribed date, giving the substitution retrospective effect.

Notification amendment revises deadline dates for GST compliance, making changes retroactive to the original effective date.
Amendment revises deadline dates in the prior State GST notification by substituting later dates in clause (i), the proviso to clause (i), and clause (ii), thereby altering the referenced filing or compliance cut-offs in those provisions. The notification further declares that these substitutions are deemed to have been in force from the earlier notification's effective date and is issued under the State GST legislative power.

Exclusion of government entities removes government departments and local authorities from notified registered persons under Chhattisgarh SGST rules
Amendment adds the words "a government department, a local authority" after "notifies registered person, other than" in Notification No. 13/2020-State Tax, thereby excluding government departments and local authorities from the notification's coverage; the amendment is made under the rule-making power of sub-rule (4) of rule 48 and specifies an operative commencement date.