Exchange rate adjusted for Turkish Lira, changing import and export conversion values effective late December under statutory customs powers.
Amendment to the customs notification revises SCHEDULE I to replace the Turkish Lira entry, establishing distinct exchange rates to be applied for imported goods and for export goods, and sets the amendment's effective date as specified in the notification.

Compensation cess rate: substitutes tariff classification entries for specified items and takes effect in January.
Substitutes Schedule column (2) entries: S. No. 25 with "2403 91 00 or 2404 11 00"; S. No. 37 with "2403 99 90 or 2404 11 00 or 2404 19 00"; S. No. 38 with "2403 99 90 or 2404 11 00 or 2404 19 00"; S. No. 54 with "8802 or 8806"; the substitutions take effect on the first day of January following publication.

FORM GSTR-3B late-fee waiver amnesty deadline extends, allowing delayed return filing until the revised cut-off date.
Telangana extends the late-fee waiver amnesty for delayed furnishing of FORM GSTR-3B until 30 November 2021, replacing the earlier deadline of 31 August 2021 in the relevant provisos to the existing late-fee notification. The extension operates under the Telangana Goods and Services Tax Act, 2017 and is deemed effective from 29 August 2021.

Anti-dumping duty on decor paper from China imposed to remedy dumped imports and protect domestic industry.
Anti-dumping duty is imposed for five years on uncoated decor paper under tariff items 4805 91 00 / 4802 20 90 originating in or exported from the People's Republic of China, following findings of positive dumping margin and material injury to domestic industry. The notification prescribes producer-specific duty rates per metric tonne in US dollars and a residual rate for other consignments, extends to goods exported via any country to prevent circumvention, defines the product by technical specifications and permitted uses, and requires payment in Indian currency with exchange rates determined per Government notifications on the bill-of-entry date.

Exempt capital gains computation requires specified funds to file an annual statement and obtain accountant certification for attribution.
Exempt income for a specified fund under clause (23FF) of section 10 is computed by apportioning capital gains attributable to transfers of shares of an Indian resident company according to the ratio of aggregate daily assets under management held by non-resident unit holders to the aggregate daily total assets under management for the acquisition-to-transfer period. The fund must file Form No. 10-II electronically by the due date; absent filing, exempt income is nil. The annual Form 10-II must be certified by an accountant in Form No. 10-IJ and filed electronically under digital signature.

State GST compliance and detention rules revised through amendments to supply, credit, annual return, and penalty provisions.
The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021 updates the State GST law to align with Central GST amendments and revises provisions on supply, input tax credit, annual return filing, interest on delayed tax payment, provisional attachment, appeals, detention and seizure of goods, information calls, and disclosure restrictions. It also omits a Schedule II entry, repeals the earlier Ordinance, and preserves actions taken under it through a saving clause.

Exchange rate policy: Turkish Lira rupee conversion updated, changing import and export rates effective at end of December.
Amends Schedule I of Notification No.98/2021-CUSTOMS (N.T.) by substituting Serial No.18 to update the Turkish Lira entry with new rupee equivalents for imports and exports, effective from 28th December, 2021, under the authority of the Customs Act, 1962, as issued in Notification No.104/2021-Customs (N.T.).

Electronic Gold Receipt declared securities, bringing receipts based on deposited physical gold into securities regulation.
Declaration that Electronic Gold Receipt constitutes securities under the Securities Contracts (Regulation) Act, defined as electronic receipts issued on the basis of deposit of underlying physical gold in accordance with regulations made by the Securities and Exchange Board of India.

Preferential tariff amendment implements specified tariff substitutions for selected schedule entries, effective from the stated commencement date.
Provides specified substitutions to column (5) tariff entries for serial numbers 80, 81, 83, 124 and 125 in the Table of Notification No. 46/2011-Customs, implementing the 13th tranche of preferential tariff under the ASEAN India Trade in Goods Agreement; effective 1 January 2022 under section 25(1) of the Customs Act, 1962.

Amendment to notification adds sub section provision expanding applicability of GST rules, effective retrospectively from earlier date under Jharkhand law
The notification amends Notification No. 03/2021 State Tax by inserting the words, brackets, figure and letter "sub section (6A) or" in the first paragraph, thereby expanding the sub sections covered by the principal notification. The amendment is made under the statutory power in section 25(6D) of the Jharkhand GST Act and is declared effective retrospectively from 24th September, 2021.

Aadhaar authentication requirement introduced for GST refund and revocation filings and for bank account-PAN linkage eligibility.
Mandatory Aadhaar authentication is required for specified persons linked to a registered person to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and refunds of integrated tax on exported goods; where Aadhaar is unavailable, prescribed identity documents and subsequent Aadhaar authentication within thirty days of allotment are required. Bank account for refund credit must be in the applicant's name and obtained on the applicant's PAN, with proprietorships required to link the proprietor's PAN to the proprietor's Aadhaar.

Extension of time for revocation of cancelled GST registrations grants an extra unified filing deadline for affected applicants.
Where registration was cancelled under clause (b) or (c) of the cancellation provision and the time to apply for revocation fell between 1 March 2020 and 31 August 2021, the time limit to make the application is extended until 30 September 2021; the notification is issued under the government's statutory notification power and is deemed effective from 29 August 2021.

Proviso date substitution extends SGST compliance deadline to a later month and makes the amendment effective retrospectively.
The notification amends Notification No. 76/2018 by substituting the figures, letters and words in the ninth and tenth provisos to replace the earlier deadline with a later deadline, thereby extending the period for compliance under those provisos. The Government, invoking powers under section 128 of the Jharkhand GST Act, declares the amendment to be deemed effective retrospectively from the earlier effective date, and confines the change to the date substitutions in the specified provisos of the principal notification.

GST deadline extensions and temporary suspension of restriction where returns for March-May were not filed.
The Jharkhand GST (Seventh Amendment) Rules, 2021, effective from 29th August, 2021, amend rule 26 by extending and then omitting provisos, insert a proviso in rule 138E excluding the restriction for the period from 1st May until 18th August, 2021 where returns or statements for March-May, 2021 were not furnished, and modify FORM GST ASMT 14 by adding an order reference insertion, removing a phrase on conducting business without registration, and adding an Address field after Designation.

Exemption from annual return for FY2020 21: registered persons below notified turnover threshold exempted from filing, effective August.
Exemption from the obligation to furnish the annual GST return is granted for the covered financial year to registered persons whose aggregate turnover does not exceed the prescribed threshold, the exemption being issued under the first proviso to section 44 and made effective from the first day of August of the applicable year.

Annual return requirement expanded to include an extra financial year and enhanced reconciliation obligations in GSTR forms.
The amendment replaces rule 80 to mandate electronic filing of annual returns in FORM GSTR-9 for registered persons (with specified exclusions) and FORM GSTR-9A for composition taxpayers, requires e-commerce operators collecting tax at source to file FORM GSTR-9B, and obliges registered persons exceeding the turnover threshold to submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It integrates FY 2020-21 into form instructions, expands declaration items for supplies and ITC adjustments, revises Part V and verification language in GSTR-9C, and omits Part B Certification.

Commencement of GST Amendment provisions appointed, bringing specified amendment sections into force and made retroactively effective.
Appoints the commencement date for specified provisions of the Jharkhand Goods and Services Tax (Amendment) Act, 2021, declaring that those provisions shall come into force on the appointed date and that the notification shall be deemed effective from that date, thereby giving the amendment provisions legal effect from the appointed date.

Waiver of penalty for non-compliance of Notification No.14/2020 covering specified past period, effective from 30 June 2021.
Waiver of penalty liability is granted for registered persons for failures to comply with Notification No.14/2020 - State Tax for the period from 1 December, 2020 to 30 September, 2021. The Government issues this notification in exercise of its statutory power and supersedes the earlier Notification No.89/2020, with the waiver deemed effective from 30 June, 2021.

Extension of GST compliance deadlines enabling cumulative input tax credit adjustment and temporary IFF filing window for May.
Amendments to Jharkhand GST Rules effective from 1 June 2021 amend Rules 26, 36 and 59: Rule 26 extends a specified deadline; Rule 36 makes the relevant condition cumulative for April, May and June 2021 and requires the FORM GSTR 3B for June 2021 (or quarter ending June 2021) to be furnished with cumulative input tax credit adjustments for those months; Rule 59 permits furnishing May 2021 details using the Invoice Furnishing Facility within a specified June window.

Effective date amendment: substituted 31st May with 30th June, deemed effective from 31st May retrospectively.
The notification substitutes the figures, letters and words "31st day of May, 2021" with "30th day of June, 2021" in the first paragraph of Notification No. 11/2021 State Tax and provides that this amendment shall be deemed to be effective from the 31st day of May, 2021.