Late fee waiver for delayed GSTR-4 returns is extended for subsequent years, with capped relief based on tax liability.
Late fee payable for failure to furnish return in FORM GSTR-4 by the due date is further waived for financial year 2021-22 onwards. The waiver applies only to the amount exceeding the prescribed cap where the return shows nil State tax payable, and to the amount exceeding the higher prescribed cap for other registered persons. The amendment is made by inserting an additional proviso into the existing notification governing late fee relief.

Late fee waiver for delayed GSTR-1 filing caps liability for nil-supply and turnover-based registered persons.
Late fee payable for failure to furnish outward supply details in FORM GSTR-1 by the due date is waived to the extent it exceeds a prescribed ceiling for the tax period June 2021 onwards, or the quarter ending June 2021 onwards, as the case may be. The waiver applies to registered persons classed by turnover and filing status, with different late fee caps for nil outward supplies, lower-turnover taxpayers, and mid-turnover taxpayers.

Late fee waiver for delayed GSTR-3B returns revised with turnover-based caps and extended filing relief.
Late fee waiver under the Uttarakhand Goods and Services Tax framework was amended by revising the table governing waiver periods for delayed filing of FORM GSTR-3B. The revised scheme applies different waiver periods to taxpayers based on aggregate turnover and return period, and additional provisos extend relief for delayed returns filed between 1 June 2021 and 31 August 2021 by waiving late fee above specified caps, including separate limits for nil-tax returns and for later tax periods.

GST late-fee relief framework amended for turnover-based return filers and quarterly taxpayers under revised rate slabs.
Late-fee relief under the Uttarakhand Goods and Services Tax framework is amended for specified tax periods and classes of registered persons. The concession is aligned to persons liable to pay tax, and the table heading is changed from "Tax period" to "Month/Quarter". The substituted table prescribes differential late-fee rates based on aggregate turnover and the applicable return obligation, including nil, 9 per cent and 18 per cent slabs for the relevant periods. The amendment is given retrospective effect from 18 May 2021.

Leviability of integrated tax clarified: specified exempted goods remain subject to integrated tax and cess alongside customs duty.
The amendment replaces "Duty of customs" with "Said duty, tax or cess" for specified table entries and inserts an Explanation clarifying that goods at those entries are leviable to integrated tax and cess in addition to customs duty calculated on the specified value, and that the exemption applies only to any amount exceeding that calculated levy.

Leviability of integrated tax: specified exempted goods remain subject to IGST and cess in addition to customs duty.
Amendment to Notification No. 45/2017-Customs substitutes "Duty of customs" with "Said duty, tax or cess" for specified Table entries and adds an Explanation that, on recommendation of the GST Council, the goods concerned remain leviable to integrated tax and cess under the Customs Tariff Act in addition to the customs duty specified in the First Schedule; the exemption in those entries applies only to amounts of tax, cess and duty over and above the amounts calculated under the said valuation.

Tax liability timing clarified: GST liability arises in the tax period containing the completion certificate issuance or first occupation.
The amendment replaces the identification of the taxable person to read ", who shall" and prescribes that tax liability must be recognised in a tax period not later than the tax period in which the issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls; the amendment is effective from 2nd June, 2021.

Input tax credit: landowner-promoters may utilise developer-charged credit for tax on apartments; ship maintenance services added.
The notification amends the State GST rate schedule to allow a landowner-promoter to utilise input tax credit charged by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts a new taxable-service entry for maintenance, repair or overhaul services of ships, vessels, engines and components, with consequential editorial substitutions; the amendments take effect from the 2nd day of June, 2021.

GST rate amendment: substitution of tariff entry and inclusion of Diethylcarbamazine affecting state GST classification.
Amendment substitutes the Schedule I entry for serial number 259A by replacing column (2) with "9503" and inserts a new serial (231) in List 1 to include Diethylcarbamazine; the notification is effective from the 2nd day of June, 2021.

GST reimbursement eligibility extended, broadening which manufacturing units qualify for state tax reimbursement under amended scheme.
The amendment substitutes the prior terminal date with 31st March 2031 and recasts Eligible Unit to include manufacturing units registered with the Department of Industries and Commerce that commenced commercial production prior to 01.04.2021 and are registered under the Jammu and Kashmir GST Act, 2017; it also incorporates units rendered ineligible by completion of their central-scheme residual period except goods listed in Annexure A to SRO 63 and preserves claims under SRO 519 until their residual period ends. The amendment adds a Residual Period definition as used in the central GST budgetary support scheme, while other conditions of SRO 63 remain unchanged.

Withdrawal of investment reimbursement scheme ends state tax support for large manufacturing projects effective April first.
The Jammu and Kashmir reimbursement of State Taxes scheme (SRO 134 of 2019), which provided budgetary tax reimbursement to manufacturing units undertaking substantial expansion or new projects meeting an investment threshold of rupees fifty crore or more, is withdrawn by S.O. 240 dated 16 July 2021, with effect from 01.04.2021, terminating the specified tax reimbursement relief.

Reimbursement scheme withdrawal ends IGST budgetary support for manufacturing units under the cited state notification.
Withdrawal of the scheme providing budgetary support by reimbursement of Integrated Goods and Services Tax (IGST) to manufacturing units is notified. The scheme originally notified by SRO 431 dated 25-09-2018 for promotion of small, medium and large scale industries is declared withdrawn, with a specified prospective effective date for cessation of reimbursements. The notification is issued by the Finance Department and identifies the affected financial mechanism as IGST reimbursement under the cited scheme.

GSTR-7 late fee waiver caps daily and aggregate liability for delayed returns by tax deductors.
Late fee for delayed furnishing of FORM GSTR-7 by registered persons required to deduct tax at source is waived to the extent it exceeds twenty-five rupees per day of continuing default. The aggregate late fee is capped through waiver of the amount exceeding one thousand rupees. The concession applies to returns for June 2021 onwards and takes effect from 1 June 2021 under the Telangana Goods and Services Tax framework.

Fixation of tariff values establishes customs valuation benchmarks for specified edible oils, metals, and areca nut effective immediately.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting Tables 1-3 to fix tariff values (in US dollars) for specified edible oils, brass scrap, areca nut, and defined forms of gold and silver; the amendments take effect from 16 July 2021 and establish the commodity-specific tariff valuation benchmarks for customs assessment.

Exchange rate determination sets prescribed conversion rates for foreign currencies affecting import and export valuation.
The Board prescribes specific conversion rates for listed foreign currencies for customs valuation of imported and exported goods, effective from 16th July, 2021, with distinct rupee equivalents for imports and exports set out in two schedules; the notification supersedes the earlier specified notification except as to prior actions.

Appointment of professionals: arm's-length selection and conflict exclusions reshape conduct and disclosure in corporate insolvency proceedings.
Amendments clarify that an interim resolution professional or resolution professional must cease to act where their insolvency professional entity or its partners/directors represent other stakeholders; require disclosure of all former names and registered offices of a corporate debtor changed within two years prior to the insolvency commencement date in all communications and records; prescribe appointment of two registered valuers to determine fair and liquidation values and permit additional professionals appointed on an arm's-length, objective and transparent basis while prohibiting certain conflicted appointees; and mandate that fee invoices be raised in the professional's name and paid directly to their bank account.

QR code with embedded Invoice Reference Number enables electronic verification of tax invoices in lieu of physical copies.
The amendment mandates a Quick Response (QR) code embedding the Invoice Reference Number (IRN) for invoices issued under the prescribed procedure and permits electronic production of that QR code for verification by the proper officer in lieu of a physical tax invoice. It also empowers the Commissioner, on Council recommendation and by notification, to exempt specified persons or classes from issuing such invoices for a defined period subject to conditions.

Aadhaar authentication for GST registration: failure triggers physical verification or specified deemed approval timelines under amended rules.
The amendments make Aadhaar authentication the primary validation step for GST registration applicants not otherwise exempt, treating the date of authentication as the application date. Failure to authenticate or refusal to opt triggers physical verification of the business premises, subject to an alternative documentary verification with written reasons and senior approval. The rules prescribe differential officer-action timelines depending on authentication status and establish deemed approval if the proper officer does not act within the specified periods; they also clarify that physical verification arises both from failed authentication and from not opting for authentication.

Composition levy rates adjusted under Punjab GST rules; revised category-specific turnover-based taxes effective from April 2020.
The Punjab GST (Fourth Amendment) Rules, 2020 substitute the Table in rule 7 to set category-specific turnover-based tax rates for the composition levy, effective from 1 April 2020, applying distinct rates to manufacturers (with notified exclusions), suppliers of certain Schedule II supplies, other eligible composition suppliers, and persons opting under section 10(2A).

Composition scheme compliance: electronic intimation and ITC statement required; cumulative input tax credit adjustment to be reported in return.
Amendment prescribes that taxpayers opting for the composition scheme must electronically file an intimation on the common portal and furnish the statement of input tax credit in the prescribed ITC form by the stated deadlines; and that input tax credit eligibility and adjustments for specified months in 2020 shall be applied cumulatively, with the cumulative adjustment reflected in the subsequent GSTR-3B return.