Authorised carrier registration rules now address inactivity, renewal, voluntary surrender, suspension grounds and time-bound Customs inquiries.
Authorised carrier registration remains valid unless revoked, but becomes deemed invalid where the carrier is inactive in Customs-related business for one year, excluding suspension periods. A carrier may seek renewal in Form IA, with renewal available from expiry where registration eligibility is met. Registration may be voluntarily surrendered only after payment of all government dues and where no proceedings are pending. Revised suspension grounds cover regulatory or bond non-compliance, misconduct, insolvency, unsoundness of mind, and conviction; inquiry findings must be reported within ninety days of notice.

Concessional GST treatment for Covid 19 relief supplies: specified medical goods taxed at reduced state rates for a limited period.
The Government of Jharkhand exempts state tax on specified Covid 19 relief goods to the extent that tax exceeds the reduced rates set out in the notification. A detailed Table lists medical grade oxygen, specified medicines, diagnostic and testing kits, oxygen delivery systems, ventilators and related respiratory devices, sanitizers, pulse oximeters, temperature screening equipment, crematorium furnaces and ambulances, with a prescribed reduced state tax rate for each item. The exemption is issued under the Jharkhand GST Act for a defined effective period.

State tax rate reduction for specified services temporarily applied irrespective of scheduled rates during a designated period.
A proviso is inserted to provide that for the specified period the state tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the rate column, be levied at a uniform reduced rate; the amendment is effected under the Jharkhand GST Act and is deemed effective from the commencement date of that period.

Commencement of Section 4 of the Companies (Amendment) Act set for 1 September to bring that provision into force.
Commencement of Section 4 of the Companies (Amendment) Act, 2020 is effected by a Central Government notification under sub section (2) of section 1, appointing 1 September 2021 as the date on which the provisions of Section 4 shall come into force.

Eligibility and recognition procedures tightened for insolvency professionals, with clarified experience, net worth and application timelines.
Amendments revise eligibility by restructuring professional-experience criteria and allowing aggregation of professional and managerial experience; omit regulation 9; amend Regulation 12 to substitute "equity shares", define net worth for companies and partnerships, allow transitional compliance, and require Board acknowledgement within seven days while empowering the Board to seek documents, inspect or require personal appearances; Regulation 13 clarifies timelines for granting or rejecting recognition and prescribes issuance of the certificate in Form D; First Schedule limits concurrent resolution professional assignments and caps assignments involving very large admitted claims.

Monetary penalty realisation now requires agencies to promptly collect penalties and credit them to the statutory fund.
Amendment requires the Agency to promptly realise monetary penalties imposed by the Disciplinary Committee and to credit those sums to the statutory fund constituted for IBC purposes, converting penalty collection and remittance into an express compliance obligation of the Agency.

Company name change: automatic 'ORDNC' naming and mandatory disclosure if Regional Director order not complied.
Rule 33A provides that if a company fails to change its name as directed by the Regional Director within three months, its name automatically becomes "ORDNC" plus year, serial number and CIN, the Registrar shall record the new name and issue a certificate in Form INC-11C, pending e-form INC-24 suspends this only while pending, and the renamed company must promptly comply with registration requirements and display the prescribed "Order of Regional Director Not Complied" statement beneath its name unless it subsequently changes name lawfully.

Late fee waiver for delayed GSTR-4 filing caps liability based on whether State tax payable is nil.
Late fee for delayed furnishing of FORM GSTR-4 for financial years 2021-22 onwards is capped through waiver of the amount exceeding prescribed limits. Where State tax payable in the return is nil, late fee exceeding Rs. 250 is waived; for other registered persons, late fee exceeding Rs. 1,000 is waived. The waiver applies where registered persons fail to furnish FORM GSTR-4 by its due date and takes effect from 1 June 2021.

GST return filing flexibility for companies: GSTR-3B and GSTR-1/IFF may be filed with EVC during a temporary window.
The amendment permits companies registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, provided those filings are verified through electronic verification code (EVC) during the specified temporary period.

Penalty waiver for QR code non-compliance where registered persons comply from a prescribed future commencement date.
Amendment substitutes earlier implementation and commencement figures for Dynamic QR Code obligations with later dates, is deemed effective from 30th March, 2021, and provides a conditional waiver of penalties for non-compliance during an earlier specified period provided registrants comply with the QR Code requirements from the revised commencement date.

Late fee waiver for GST returns: selected taxpayers receive limited waiver periods for delayed GSTR-3B filings.
The amendment inserts a proviso waiving the late fee payable for delayed furnishing of FORM GSTR-3B for specified tax periods and defined classes of registered persons distinguished by aggregate turnover, by granting limited waiver windows measured from the original due date; the relief applies only to the late fee component and leaves other liabilities and compliance obligations intact.

Reduced interest rates for late GST filings offer phased relief for return periods in March and April 2021.
Reduction of interest rates for delayed GST payments for March and April 2021 is effective from 18 April 2021 and prescribes staged interest treatment: higher-turnover taxpayers pay a reduced rate for the first fifteen days and a higher rate thereafter; lower-turnover and specified-filer categories receive nil interest for the first fifteen days, a moderate rate for the next fifteen days, and a higher rate thereafter.

E-way bill validity extension: certain e way bills expiring between March 20 and April 15 deemed valid until May 31.
Where an e-way bill generated under rule 138 on or before 24 March 2020 had its validity expire during 20 March 2020 to 15 April 2020, its validity is deemed extended until 31 May 2020; the amendment is deemed to have come into force from 5 May 2020.

Extension of time for furnishing FORM GST ITC-04 enables additional filing time for job-worker related declarations for the quarter.
Extension of the statutory period for furnishing the declaration in FORM GST ITC-04 is provided for goods dispatched to, or received from, a job worker during the January-March 2021 quarter. The Commissioner has extended the deadline for submitting the FORM, permitting additional time to reconcile and declare inputs sent out for job work or returned from job work for that period, and the notification is deemed to have come into force from an earlier effective date.

Amendment of notification effective dates shifts quarter-end and quarter-start by three months under GST framework.
The amendment replaces in the first paragraph of Notification No. 89/2020 - State Tax the figures, letters and words "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July", effecting a change in the operative dates of the prior notification.

Competent Authority jurisdiction allocated for enforcement under Prohibition of Benami Property Transactions Act, expanding regional authority roles.
Four regional Competent Authorities (Kolkata, Chennai, New Delhi, Mumbai) are allocated jurisdiction for enforcement under the Prohibition of Benami Property Transactions Act, 1988 (as amended), with specified Income Tax Authority headquarters lists for each region; territorial area-wise jurisdiction of Income Tax Authorities follows the cited CBDT notification, and these functions are additional to existing duties under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976.

GST cumulative adjustment requires the subsequent GSTR-3B to include aggregated input tax credit; April details may be filed via IFF.
A proviso to rule 36(4) requires cumulative adjustment of input tax credit for April and May, and FORM GSTR-3B for May must be furnished with that cumulative adjustment; a proviso to rule 59(2) permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) during the prescribed window in May.

GST return filing: companies may use GSTR-3B and GSTR-1 or invoice facility during a limited transitional period.
The amendment to Rule 26(1) permits a registered person registered under the Companies Act to, for the period 27th April, 2021 to 31st May, 2021, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, with such filings verified through electronic verification code (EVC).

GST compliance time extensions applied during the pandemic, subject to exclusions for specified registration, return, payment and e-way bill obligations.
Time limits for actions and compliances under the Telangana Goods and Services Tax Act falling from 15 April 2021 to 29 June 2021 were extended to 30 June 2021, subject to specified exclusions. The extension covers proceedings, orders, notices, appeals, replies, applications, returns and records. Registration-application rule deadlines falling from 1 May 2021 to 30 June 2021 were extended to 15 July 2021. Refund-rejection order deadlines were extended to 15 days after receipt of the registered person's reply or 30 June 2021, whichever was later.

Restriction on filing GSTR-1: barred unless corresponding GSTR-3B returns for required prior periods are filed.
Amendment adds a precondition to rule 59: a registered person is precluded from furnishing FORM GSTR 1 or using the invoice furnishing facility to report outward supplies unless the corresponding FORM GSTR 3B returns for the relevant preceding period(s) have been filed; this applies to monthly filers with outstanding two prior months, quarterly filers for the preceding tax period, and persons subject to credit usage restrictions.