Valuation of lottery supplies revised to a statutory proportion of ticket face value or notified price for GST purposes.
Amendment to rule 31A substitutes sub rule (2) to deem the value of supply of lottery as a statutory proportion of the face value of the ticket or the price notified by the Organising State, whichever is higher, and explains that "Organising State" bears the meaning given in the Lotteries (Regulation) Rules, 2010; the amendment is effected under the Punjab GST rule making power and made effective retrospectively from the stated commencement date.

Extension of time limits for GST compliances due to pandemic: specified deadlines moved to a later uniform date.
Any statutory or rule based time limit for State or integrated GST actions falling between mid April and end May 2021 is extended to the end of May 2021, except for expressly listed exclusions including registration, certain assessment and enforcement provisions, specified return provisions, the e way bill requirement and rules under those exclusions; rule based time limits falling in May are extended to mid June, and orders on refund rejection notices are extended to fifteen days after reply or to the end of May, whichever is later.

Income-tax exemption under section 10(46) for notified society: grant and interest exempt subject to compliance and reporting.
The Central Government notifies Himachal Pradesh Computerization of Police Society as a notified body under section 10(46) for specified income comprising grant in aid and interest on such grants, subject to conditions: no commercial activity, unchanged activities and income nature, filing returns under clause (g) of section 139(4C), and filing an audit report with a chartered accountant's certificate. The notification is effective for the financial years 2018 2019 through 2022 2023 as specified.

Tax exemption notification: specified welfare-board income exempted subject to non commercial status and filing and audit conditions.
Notification under clause (46) of section 10 designates the Haryana Labour Welfare Board's specified income-contributions to the Labour Welfare Fund, unpaid accumulations, fines for delayed deposits, interest on staff loans and on investments-as exempt, subject to conditions: no commercial activity; unchanged activities and income nature during the covered years; filing the return of income as required by law; and filing an audited report with a chartered accountant's certificate confirming compliance. The notification is deemed applicable to financial years 2020-2021 through 2024-2025.

Penalty waiver for GST non-compliance grants registered persons relief for a specified prior period under state notification.
The State government, under statutory power and on GST Council recommendation, waives penalties payable by registered persons for non-compliance with the specified state notification regarding GST for the period from 1 December 2020 to 30 September 2021, and supersedes the earlier 9 December 2020 notification while preserving acts done prior to supersession.

State tax on specified services temporarily fixed at reduced rate, applying irrespective of listed rate during the specified period.
The notification amends the prior Odisha GST notification by inserting a proviso that, during the period from mid June to the end of September 2021, the State tax on services described in clause (f) shall, irrespective of the rate specified in column (4), be levied at a single reduced rate; the change is effected by inserting the proviso into the Table at serial number 3, item (iv), column (3).

Concessional GST on covid-related medical supplies caps state tax rates for specified goods under notified tariff entries.
Notification under section 11 caps State GST on specified medical goods by tariff item: goods listed in the Table are exempt from State tax to the extent their tax exceeds the rate specified against each Table entry, with eligibility determined by the cited tariff headings and the measure operating for a time limited period.

Corrigendum to PMLA notification adds Raichur District into the specified district table under the Ministry of Finance schedule.
Corrigendum to a Ministry of Finance Department of Revenue notification under the Prevention of Money Laundering framework directs that "Raichur District" be read in the Table at Sl. No. 13, column 4, line 5, inserted between Koppal District and Dakshin Kannada (Mangalore District), thereby amending the territorial listing in the published Gazette entry.

Anti-profiteering committee constituted under rule 123, superseding prior notification and specifying designation-based membership.
Constitutes a state screening committee on anti-profiteering under rule 123 of the State and Central GST Rules, superseding an earlier notification while preserving prior actions; composition is designation-based and includes the Special Commissioner of Revenue in charge of the Law Section of the Directorate of Commercial Taxes and the Principal Commissioner/Commissioner of the Central GST Commissionerate, Kolkata South.

GSTR-4 filing due date extended under Uttar Pradesh GST by substituting the earlier deadline with 31 July 2021.
The due date for filing FORM GSTR-4 for the financial year 2020-21 is extended from 31 May 2021 to 31 July 2021 under the Uttar Pradesh Goods and Services Tax framework. The amendment substitutes the earlier date in the second proviso of the relevant notification issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, and is stated to operate retrospectively from 31 May 2021.

Section 35 approval for research association: trust granted scientific research deduction eligibility effective for specified assessment years.
Approval is granted to M/s Patanjali Research Foundation Trust, Haridwar as a Research Association for Scientific Research under the statutory scheme permitting recognition of entities performing scientific research to enable tax treatment for qualifying research expenditure. The notification takes effect from publication, applies retrospectively to the prior year, and specifies applicability for the stated range of assessment years; the memorandum records no adverse effect from retrospective application.

Customs duty exemption on select APIs and COVID test kit raw materials until specified dates, subject to concessional import procedure.
Exempts basic customs duty on imports of specified APIs and excipients for Amphotericin B (DMPC, DMPG, HSPC, DSPG, Egg Lecithin, Cholesterol HP) and on raw materials for manufacturing COVID test kits, subject to conditions. The exemption ends for Amphotericin B inputs after 31 August 2021 and for COVID test kit materials after 30 September 2021. Importers must follow the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 to claim the concession.

Export exemption for essential commodities to Maldives permitted, subject to environmental clearances and coastal regulation compliance.
The Central Government permits specified annual exports of Eggs, Potatoes, Onions, Rice, Wheat Flour, Sugar, Dal, Stone Aggregates and River Sand to the Republic of Maldives for 2021 22 through 2023 24, exempting these consignments from existing or future restrictions. Exports of River Sand and Stone Aggregates require CAPEXIL to verify appropriate clearances, prohibition of extraction in the Coastal Regulation Zone, and exporters to obtain environmental clearances or No Objection Certificates from the designated State nodal authority, subject to State laws and judicial orders.

Import permission for watermark bank note paper revised; name corrected and quarterly return requirement removed.
Imports of water mark bank note paper are permitted without an import licence for specified Note Printing Presses and designated units of Bharatiya Reserve Bank Note Mudran Private Ltd., subject to submission of a certificate of import by the Head of Unit and an actual user condition. The notification corrects the corporate name in Policy Condition 1(I) and deletes Policy Condition 1(II) requiring quarterly returns to the Ministry of Finance, removing that reporting obligation to reduce compliance burden.

GST compliance timeline extension allows cumulative input tax credit adjustment and delayed return filing under amended rules.
The Bihar GST (Fifth Amendment) Rules, 2021 amend Rules 26, 36(4) and 59(2) to revise a deadline in rule 26, require that the condition in rule 36(4) apply cumulatively for April-June 2021 with the GSTR 3B for June 2021 furnished reflecting the cumulative adjustment of input tax credit, and permit furnishing May 2021 details via the Input Furnishing Facility within a specified June window.

Deadline extension for notification compliance shifts the cutoff to a later date while preserving retroactive commencement.
The amendment replaces the words "31st day of May, 2021" with "31st day of July, 2021" in the second proviso of the third paragraph of notification S.O. 212 (8 May 2019), extending the cutoff specified in that proviso; the amendment is deemed to have come into force from the 31st day of May, 2021, maintaining retrospective effect.

Notification amendment adjusts GST compliance dates and deems the revised timing effective retrospectively.
The notification amends a prior commercial taxes instrument by substituting specified May reference dates with June and July dates across multiple clauses and a proviso, adjusting deadlines and transitional triggers. It is issued under statutory power and is expressly deemed to have come into force with effect from the 30th day of May, 2021, giving retrospective operative effect to the revised dates for compliance and administration.

Notification amendment expands exempted registered persons to include government departments and local authorities under GST.
Amendment inserts government department and local authority into the class of persons after the words "notifies registered person, other than", thereby expanding the scope of registered persons addressed by the prior Bihar GST notification under the enabling state GST rules.

Late fee waiver for GSTR-7 returns reduces penalty burdens for delayed TDS return filings and eases compliance costs.
The notification waives the portion of late fee payable by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for June 2021 onwards that exceeds twenty-five rupees per day, and provides that the total late fee amount in excess of one thousand rupees shall stand waived, thereby reducing the effective late fee burden for late GSTR-7 filings.

Late fee waiver for GSTR-4 non-filers: threshold-based relief for nil-tax and other registrants from 2021-22.
Amendment inserts a proviso waiving the portion of late fee payable for failure to furnish FORM GSTR-4 by the due date from financial year 2021-22 onwards, by exempting amounts in excess of specified thresholds: a lower threshold for returns with nil state tax and a higher threshold for other registered persons.