GST exemptions for COVID 19 medical supplies extended; amnesty and procedural reliefs reduce compliance burden on taxpayers.
The Council recommended temporary IGST exemptions for specified COVID 19 medical supplies including Amphotericin B when imported for donation or government directed distribution, and instituted an Amnesty Scheme capping or waiving late fees for pending GSTR 3B returns if filed within the prescribed window. It further proposed prospective rationalisation of late fee caps tied to turnover or nil liability, COVID era interest and filing relaxations, simplification and optionality for annual returns for FY 2020 21 with self certified reconciliation, and a pending retrospective amendment to interest computation on a net cash basis.

GST Council communique : press briefing outlines GST policy considerations and administrative steps following council deliberations.
A press release records a post-GST Council meeting briefing by the Union Finance Minister addressing Goods and Services Tax policy, administrative responses, and Council deliberations; the supplied text announces the briefing but does not set out specific decisions or implementation measures.

GSTR-2B availability delayed until after suppliers' return filings; taxpayers may file GSTR-3B on self-assessment beforehand.
Generation of the auto-drafted input tax credit statement in FORM GSTR-2B occurs only after suppliers file their outward returns and the GSTR-2B is made available following suppliers' due dates. Taxpayers may file FORM GSTR-3B prior to GSTR-2B availability on a self-assessment basis. A temporary cumulative limit on ITC claimability across adjacent periods applies, requiring observance of that ceiling when claiming credits.

GST Council meeting called to address compensation shortfall and state requests for GST relief on critical items following revenue gaps.
The GST Council will meet by video conference on May 28 after an extended gap since October 2020; states have complained the mandated quarterly schedule was not followed, undermining institutional trust. Key operative issues include the promised five year compensation shortfall due to inadequate cess accumulations, worsened by pandemic-related revenue declines, and state requests for relief such as GST waiver on critical items including vaccines.

GST Portal updates: new taxpayer functionalities for registration, returns, payments and refunds with supporting guidance.
Deployment of new GST Portal functionalities enhances taxpayer-facing modules including Registration, Returns, Advance Ruling, Payment and Refund, with module-wise documentation and instructional videos compiled and made available for taxpayer guidance.

Extension of GST compliance deadlines: multiple return due dates moved to end May, affecting key filings including ITC 04.
Central Tax Notifications dated 1 May 2021 extended GST filing deadlines into late May 2021: April monthly GSTR 1 to 26 May; April IFF (QRMP) to 28 May; GSTR 4 (composition annual return for FY2020 21) to 31 May; GSTR 5 (NRTP March/April), GSTR 6 (ISD April), GSTR 7 (TDS) and GSTR 8 (TCS) to 31 May; and Form GST ITC 04 for Jan-Mar quarter to 31 May, 2021.

Waiver of interest and late fee granted for specified GST tax periods, easing compliance timelines for affected taxpayers.
Waiver and reduction of interest and late fee apply to March and April 2021 GST return filers: initial waiver of late fee or nil-interest windows are followed by staged reduced interest periods and then standard interest; distinctions are drawn by taxpayer turnover for monthly GSTR-3B filers, QRMP quarterly filers receive similar staged relief for Form GSTR-3B and GST PMT-06, and composition taxpayers are allowed extended filing of Form CMP-08 with corresponding nil-interest and reduced-interest windows.

IGST exemption on donated COVID-19 relief imports permits free distribution subject to nodal certification and state certified reporting.
Ad hoc exemption grants IGST relief on imports of specified COVID-19 relief goods donated from abroad (where customs duty is already exempt), allowing import and free distribution without IGST subject to State appointment of a nodal authority, pre clearance certification by that authority that goods are for free distribution, and submission within six months (or extended up to nine months) of a certified statement to the Deputy/Assistant Commissioner of Customs detailing imported and distributed goods.

Concessional interest relief for delayed GST payments paired with filing extensions and late-fee waivers to ease compliance.
The Government announced targeted GST relief measures including concessional rates of interest for delayed payments, timed waiver of late fees for GSTR-3B filings by turnover category and filer type, extensions of due dates for GSTR-1, IFF, GSTR-4 and ITC-04, a temporary relaxation of the ITC availment cap under Rule 36(4) to apply cumulatively for April-May, re-enabled electronic filing windows, and extension of statutory time limits under section 168A subject to exceptions.

GST revenue collection signals recovery as compliance, settlements and enforcement measures sustain tax receipts despite pandemic impacts
GST revenue collections for April 2021 recorded a new high driven by sustained compliance, enhanced monitoring against fake billing, integrated data analytics across GST, income tax and customs systems, and strengthened IT capacity. Operational contributors include the quarterly return with monthly payment scheme for small taxpayers, pre-filled GSTR 2A and GSTR 3B support, and regular IGST settlements to the Centre and States as part of that month's fiscal allocations.