PAN/Aadhaar requirement exemption for eligible foreign investors transacting in IFSC listed assets, subject to identity and reporting obligations.
Exemption from PAN/Aadhaar requirements is provided for non resident eligible foreign investors who transact only in specified listed capital assets on recognised IFSC stock exchanges with consideration payable in foreign currency, subject to (i) no other income in India and (ii) furnishing name, e mail, contact number, foreign address, declaration of residency, and Tax Identification Number or alternate government issued unique identification to the stock broker. The stock broker must upload the residency declaration and electronically furnish a quarterly statement to tax authorities within fifteen days from quarter end.

Revisional authority appointments under Odisha GST Act: senior tax officers authorised to review and revise orders of subordinate tax officers.
The State Government authorises specified senior tax officers as Revisional Authority under section 108 of the Odisha Goods and Services Tax Act, 2017 to review orders of subordinate tax officers, superseding an earlier notification. Designations: Commissioner/Special Commissioner for Additional/Joint Commissioner orders; Additional Commissioner of a Territorial Range for Deputy Commissioner orders; Joint Commissioner of a Territorial Range for Assistant Commissioner, State Tax Officer and Additional State Tax Officer orders. Substitution rules permit the Special Commissioner or the Additional Commissioner to act where respective posts are not filled.

Return filing flexibility: companies may file GSTR-3B and GSTR-1 via EVC verification for a specified transitional period.
The amendment permits registered persons that are companies 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 such filings are verified through electronic verification code (EVC); the proviso is inserted after the third proviso to the relevant rule and the amendment takes effect on publication in the Gazette.

Amendment of notification dates shifts GST cutoff dates to later quarter, altering applicability and deemed commencement.
The notification amends Notification No. 89/2020-State Tax by substituting "31st day of March" with "30th day of June" and "1st day of April" with "1st day of July" in its first paragraph, and declares the amendment to be deemed to have come into force with effect from the 30th day of March, 2021.

Return filing flexibility: companies may furnish GST returns in FORM GSTR-3B and GSTR-1 or IFF verified by EVC.
The amendment permits a registered person under the Companies Act, 2013 to, during the specified transitional window, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 or using the Invoice Furnishing Facility, provided such filings are verified through electronic verification code (EVC).

IGST exemption on imported COVID relief goods permits tax relief where donated goods are imported for free distribution.
Exempts IGST on specified imported goods donated free of cost for COVID relief when imported for free distribution in India, subject to conditions: the importer must be a State Government or authorised entity, obtain a pre clearance certificate from a State appointed nodal authority confirming the goods are for free distribution for COVID relief, and within six months of importation (or an authorised extension up to nine months) submit a nodal authority certified statement detailing goods distributed free of cost.

Significant economic presence: monetary and user thresholds now determine taxable nexus for non-residents under income-tax rules.
Rule 11UD fixes thresholds for significant economic presence: the aggregate of payments arising from transactions in respect of goods, services or property, including provision or download of data or software in India, shall be two crore rupees; and the number of users with whom systematic and continuous business activities are solicited or who are engaged in interaction shall be three lakhs.

Extension of GSTR-1 filing deadline: returns for April taxable period may be filed by the end of the following month.
The Commissioner, exercising powers under the Act and on Council recommendations, amends earlier notification 13/2020 to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the April tax period until the twenty-sixth day of the month succeeding that tax period.

ITC-04 filing deadline extended for job-worker consignments, permitting delayed furnishing under a statutory procedural provision by notification.
The Commissioner, exercising statutory empowerment and the relevant procedural rule, on the Council's recommendation, extends the time for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker during the period January-March 2021 until the notified extended date; the notification is declared effective from an earlier specified date.

Extension of annual return deadline under the WBGST Act granted, moving the submission cutoff to a later date.
Extension of the statutory deadline for furnishing the annual return under the West Bengal Goods and Services Tax Act, 2017 is authorized by the Commissioner read with the GST Rules; a departmental notification substitutes the prior cutoff date with a later cutoff for submission of the annual return for the specified financial year and declares the amendment to have retrospective effect to the original cutoff date.

Extension of GSTR-1 filing deadline for the affected tax period granted to the end of the succeeding month.
Inserts a further proviso into the cited notification extending the time limit for furnishing details of outward supplies in FORM GSTR 1 for registered persons required to furnish returns under the return-filing provision, so that the GSTR 1 for the relevant tax period is to be furnished by the twenty sixth day of the month succeeding that tax period.

ITC-04 filing deadline extended, permitting job-worker declarations for the quarter to be filed by the revised due date.
Extension of the statutory period for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for 1 January-31 March 2021 is authorized, and the deadline is extended up to 31 May 2021, with the notification effective from 25 April 2021.

Time limit extension for GST compliances to end of May with specified exceptions and a limited Rule 9 extension.
Time limits for GST actions and compliances specified to fall between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering completion of proceedings, issuance of orders, notices and approvals, and filing of appeals, replies, applications, reports, documents, returns and statements, subject to exclusions including Chapter IV, specified sections (including section 10(3), 25, 27, 31, 37, 47, 50, 69, 90, 122, 129), section 39 (except ss.3-5), and section 68 insofar as e-way bill is concerned; rule 9 time limits falling between 1-31 May 2021 are extended to 15 June 2021; refund rejection order timelines are extended to fifteen days after reply or 31 May 2021, whichever is later.

Filing obligation: specified persons must submit FORM GSTR-4 for the 2020-21 year by the prescribed May deadline.
The notification adds a proviso requiring specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March 2021 up to 31st May 2021, and declares the amendment to be deemed to have come into force from 30th April 2021.

Late fee waiver for delayed GSTR-3B returns for specified taxpayer classes and tax periods, with limited relief.
Inserts a proviso waiving the late fee for failure to furnish FORM GSTR-3B by the due date for specified classes of registered persons and tax periods, as set out in a three-entry Table distinguishing taxpayers by aggregate turnover and filing obligation, with relief confined to the listed periods and classes and the notification effective from the stated retrospective date.

Interest relief for delayed GST payments: lowered staged interest rates for specified taxpayers for March and April filings.
The amendment inserts new entries prescribing staged interest rates for delayed state GST payments for specific taxpayer categories-distinguished by aggregate turnover and return-filing mechanism-applying a nil or lower rate for an initial short period from the due date, an intermediate rate for the next short period, and a higher rate thereafter; these provisions apply to returns for March and April 2021 (and the quarter ending March 2021 for quarterly filers) and are effective from 18 April 2021.

Cumulative input tax credit adjustment mandated in subsequent GSTR-3B; April details may be furnished using IFF within the May window.
The amendment mandates that input tax credit conditions apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish April 2021 invoice details using the Invoice Furnishing Facility (IFF) between 1 May and 28 May 2021.

Late fee waiver for GSTR-3B filing grants specified extra days to different turnover classes for delayed returns.
Amendment adds a proviso waiving the late fee under section 47 for delayed FORM GSTR-3B filings for specified tax periods and classes of registered persons, by granting additional days from the due date to furnish returns according to the taxpayer's aggregate turnover and the relevant sub section or proviso of section 39; the notification is effective from a date in April 2021.

Reduced interest rates for delayed GST payments in March-April extend phased lower rates before full rate applies.
Prescribes temporary phased interest concessions for delayed Meghalaya GST returns for March and April 2021: higher-turnover taxpayers receive a reduced interest rate for the first fifteen days and a higher rate thereafter; lower-turnover and specified return categories receive nil interest for the first fifteen days, a moderate rate for the next fifteen days, and a higher rate thereafter; quarterly filers for the quarter ending March follow the same phased schedule. The amendment is issued under section 50(1) read with section 148 of the Meghalaya GST Act and is effective from 18 April 2021.

Extension of GST compliance deadlines: specified statutory time limits postponed with defined exclusions and limited special extensions.
Extension of statutory compliance timelines under the Meghalaya Goods and Services Tax regime by invoking section 168A: time limits for actions falling between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering proceedings, orders, notices, filings, appeals, replies, returns and similar actions; exclusions apply for core registration, assessment, certain return provisions, e-way bill obligations and related rules; rule nine actions between 1 May and 31 May are extended to 15 June; refund-rejection orders extended to fifteen days after reply or 31 May, whichever is later.