Tax exemption for specified pension fund allowed for eligible India investments subject to compliance and reporting obligations.
CPP Investment Board Private Holdings (4) Inc. is specified as the specified person for the tax exemption under clause 23FE for eligible investments in India from publication until the terminal date, conditional on return filing, Form No.10BBC certification, Form No.10BBB quarterly disclosures, segmented accounts, continued Canadian regulation, administration of assets to meet statutory retirement and related obligations, restriction on use of earnings, prohibition on borrowings for investments in India, and non-participation in day-to-day investee operations; violation of conditions renders the fund ineligible.

Specified pension fund designation grants conditional tax exemption for eligible investments in India subject to prescribed compliance and reporting.
The government designates the Canada Pension Plan Investment Board as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified period, conditional on compliance with filing returns, furnishing an accountant's compliance certificate, quarterly investment intimation, segmented accounting, continued Canadian regulation, administration solely for statutory and defined contributions, prohibition on inuring benefits to private persons, prohibition on borrowings for making investments in India, and restriction from day to day participation in investees; breach of any condition results in loss of exemption.

Customs duty exemption for Remdesivir imports and related inputs, subject to concessional import procedure and time limit.
Provides a Customs duty exemption for specified goods including Remdesivir Active Pharmaceutical Ingredient, Beta Cyclodextrin (SBEBCD) used in the manufacture of Remdesivir (subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017) and Injection Remdesivir, exempting them from the whole of the duty of customs under the First Schedule to the Customs Tariff Act, with the notification remaining in force up to and inclusive of 31st October, 2021.

Anti-dumping scope amendment excludes higher-denier Bulk Continuous Filament yarn from levy, narrowing coverage under existing duty.
The government amends the anti-dumping notification to exclude higher-denier Bulk Continuous Filament (BCF) yarn from the levy, implementing the Designated Authority's recommendation from the midterm review under the Customs Tariff Act to narrow the product scope of the definitive anti-dumping duty on Nylon Filament (multi-filament).

Interest Income reporting required annually under SFT rules with prescribed format, validation and correction mechanisms.
Specified banks, post offices and registered NBFCs must report Interest Income via SFT-016 under Section 285BA/Rule 114E in a prescribed ASCII-delimited file with mandatory fields (including RSN, FY, Name, PAN or PANNOTAVBL, Account Number, Type of Account, Interest) validated, compressed, encrypted and digitally signed before upload; each upload yields a Statement ID, rejected files must be corrected and resubmitted, and corrections/deletions are effected by submitting Correction/Deletion Statements referencing original Statement IDs and RSNs.

Statement of Financial Transactions requires reporting dividend payments in prescribed format and timely upload for pre filling tax returns.
Section 285BA read with Rule 114E mandates furnishing an SFT for dividend income in prescribed form and manner. Companies paying dividends must report total dividend per recipient for the financial year using transaction code SFT-015. Files must be ASCII, pipe-delimited, validated, compressed, encrypted, digitally signed by the Designated Director and uploaded to the reporting portal by 31st May following the year. Correction and Deletion Statements reference original Statement IDs and RSNs to mark earlier reports inactive. Detailed data fields and exhaustive upload/file-level validation rules are specified, and reporting entities must implement information security and archival procedures.

Proper Officer designation under statute empowers specified officers to exercise GST functions in faceless administration cases.
Notification designates specific officials as Proper Officer to exercise GST powers and perform functions for computer-generated cases assigned under faceless administration, overriding earlier notifications; for example, Chapter VI (Registration) function to initiate registration is assigned to the Assistant Commissioner/State Tax Officer and the instrument is issued by the Commissioner of State Tax.

Jurisdiction of GST officers limited to faceless administration registration cases assigned across the territory, effective immediately.
The Commissioner designates Assistant Commissioner (ST) and State Tax Officer to have jurisdiction over the entire territory solely for computer generated cases assigned to them under the faceless administration mechanism for the purpose of registration; the assignment is immediate.

Sovereign wealth fund exemption conditioned on ownership, reporting, audit, segmented accounts, and prohibition on borrowings for investments.
Specification names Norfund, Government of Norway as a specified person eligible for exemption for investments made in India within the notified period, contingent on compliance with conditions including timely income-tax return filing, statutory audit and submission of a prescribed audit report, quarterly electronic investment statements, and maintenance of segmented accounts. Additional conditions require continued government ownership and regulation under Norwegian law, earnings to vest with the government or its designated account with limited exceptions for creditor payments, prohibition on borrowings for India-directed investments, non-participation in investee day-to-day operations while permitting monitoring and director appointment rights, and forfeiture of exemption upon any breach.

Penalty waiver date extension: compliance deadlines moved to permit continued waiver for non compliance with prior GST notification.
The amendment substitutes the cutoff date "31st day of March" with "30th day of June" and replaces "01st day of April" with "1st day of July" in notification No.103/GST-2 dated 15th December, 2020, thereby extending the period during which penalties for non compliance with Notification No.18/GST-2 (dated 31.03.2020) are waived.

GST notification amendment substitutes specified table year entries, updating applicability with a retrospective effective date.
Amendment directs that in the original notification's Table the figures "2020" in column (5) against serial numbers 19A and 19B shall be substituted with "2021", and states that this change shall operate from 1st October, 2020.

Special Economic Zone area notification expands zone by adding adjacent land, updating legal area and cadastral particulars.
The Central Government, exercising powers under the SEZ statutory framework and rules, notifies inclusion of an additional contiguous parcel (Khasra 17/2 min (east), Rectangle 06, Village Tikri) proposed by the developer, thereby increasing the notified area of the IT/ITES Special Economic Zone at Village Tikri and updating the official total area by ministerial notification.

Designation of Special Courts: new allocations of Kerala Sessions and Special Courts assigning district jurisdictions under PMLA.
The Central Government substitutes the Kerala entry in the PMLA notification to designate the Principal Sessions Courts at Ernakulam and Kozhikode as primary trial fora, allocate specific districts to each, and to identify Additional and Special Sessions Courts for SPE/CBI cases at Thiruvananthapuram and Ernakulam, including two Special Courts at Ernakulam covering the entire State, thereby clarifying territorial jurisdiction for PMLA prosecutions and designated investigative agencies.

Sea cargo manifest compliance period extended under the transhipment regulations, revising the deadline specified in the existing framework.
Sea Cargo Manifest and Transhipment compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the period specified in regulation 15(2) from 15 April 2021 to 31 May 2021. The amendment takes effect upon publication in the Official Gazette.

Exchange rate determination for customs converts specified foreign currencies to rupees for import and export valuation.
The Central Board of Indirect Taxes and Customs prescribes exchange rates to convert specified foreign currencies into Indian rupees for imported and exported goods, effective 16 April 2021, superseding the prior notification; rates are set in Schedule I (per unit) and Schedule II (per 100 units) with separate entries for imported and exported goods.

Tariff value fixation for specified imports establishes customs valuation benchmarks for edible oils, metals, and agricultural products.
The notification amends the principal tariff-value instrument by substituting Tables 1-3 to fix tariff values for specified imported commodities, listing commodity-specific US dollar tariff values per metric tonne for edible oils, brass scrap and areca nuts, and per unit measures for gold and silver in defined forms, thereby establishing customs valuation benchmarks for those import entries.

Pension Fund investment eligibility: revised rules tighten loan treatment and prescribe certification and application requirements.
Rule 2DB is amended to exclude payments to creditors or depositors for loans or borrowings taken for purposes other than making investments in India from clause (iii), omits clause (iv), and inserts an Explanation equating "loan and borrowing" with the definition in Explanation 2 to clause (23FE). Form No.10BBA is replaced by a new application requiring the pension fund to certify foreign constitution and regulation, tax status or exemption, fiduciary investment purpose for retirement-related benefits, exclusive use of earnings for beneficiaries (with limited creditor/depositor exception), limited non-participation in investee operations, and to attach constitutive documents and verification.

Anti-dumping duty extension keeps measures on barium carbonate imports from specified origin in force until further amendment or revocation.
The Central Government, acting under powers in the Customs Tariff Act and anti-dumping rules after initiation of a continuation review, amends the principal notification imposing anti-dumping duty on barium carbonate from the specified origin by inserting a paragraph stating that the anti-dumping duty shall remain in force up to and inclusive of the newly specified terminal date, unless revoked, superseded or earlier amended.

Correction of Notification Reference replaces the prior citation with "GST-2" to amend the earlier notification.
The corrigendum directs that in Notification No. 07/ST-1/H.A. 6/2003/S.59/2021 dated 10 March 2021, on page 591, line 5, the text "ST-1/H.A. 6/2003/S.59/2021" shall be read as "GST-2," effecting an administrative correction to the notification's citation.

Extension of GST notification timelines shifts applicability forward under amended state tax notification.
Amendment under Section 128 modifies Notification No. 89/2020-State Tax by substituting dates in the first paragraph: "31st day of March" is replaced with "30th day of June" and "01st day of April" is replaced with "1st day of July", thereby revising the temporal applicability of the principal notification.