Taxpayer recognition for GST compliance: certificates for contributors with timely filings and substantial payments to encourage voluntary compliance.
CBIC used data analytics to identify 54,439 taxpayers who made substantial GST cash payments and filed returns timely; GSTN will e-mail certificates of appreciation to those taxpayers so they may print and display them, as part of an administrative effort to acknowledge contributors and promote voluntary compliance while improving taxpayer services.

Misuse of PAN in GST registration: portal lets individuals report fraud, require identity validation, generate ARNs, and track status.
A portal-based mechanism allows aggrieved persons or authorized representatives to search GST registrations by PAN and report GSTINs fraudulently obtained using that PAN. Complainants must provide contact details, date of birth and address; non-individual reports require personal details followed by Aadhaar Authentication. Each reported GSTIN yields a separate ARN assigned to the respective jurisdictional officer; cases appear on officers' dashboards under a dedicated PAN Vigilance officer role. Complainants can track case history and status via the portal's Track Application Status using the ARN.

Refunds functionalities webinar offers live demonstrations and Q&A, online multilingual sessions with recordings for stakeholder guidance.
New functionalities for GST refunds on the GST Portal are being explained through online webinars where GSTN presenters demonstrate refund-related features, respond to live chat queries, and make session recordings available on GSTN's YouTube channel for stakeholder reference.

GST portal functionality updates provide module-specific tools with webinars and video guides aiding taxpayer compliance.
New GST Portal functionalities were implemented across Registration, Returns, Advance Ruling, Payment, Refund and other modules, accompanied by webinars and informational videos. The Portal provides module-wise compilations and downloadable resources organized by release periods and publishes instructional videos on a dedicated YouTube channel to help taxpayers access and use the new features.

GST rate reduction for specified Covid medical supplies and equipment extends temporary tax relief for pandemic response.
The GST Council recommended temporary GST rate reductions and exemptions on specified medicines, oxygen and oxygen generation equipment, ventilators and accessories, diagnostic and testing kits, and other Covid relief materials (including pulse oximeters, sanitizers, temperature screening equipment, crematorium furnaces, and ambulances), with the reduced rates to remain in force until 30 September 2021.

Negative liability statement for composition taxpayers automatically offsets future liabilities and eases return compliance.
The portal records negative liabilities of composition taxpayers in a Negative Liability Statement that will be automatically adjusted against subsequent period liabilities and is available post-login; additionally, Form GSTR-4A will be downloadable in Excel and auto-populate Tables 4A and 4B of GSTR-4, and the HSN master now includes common trade names with an Excel download via the Search HSN functionality.

GSTR 1 Table 12 reporting error: taxpayers advised to file returns and disregard zero invoice value display pending technical fix.
Table 12 of GSTR 1 (HSN wise supplies) is showing a presentation error in the preview PDF for May 2021: the Invoice Value field displays '0' where no Table 12 data was entered. This is a technical display fault; the technical team is working on a fix. Taxpayers should continue to file GSTR 1 and disregard the erroneous zero in the Table 12 preview until remediation is completed.

Late fee waiver for delayed GSTR-3B filings announced; excess fees waived based on tax status and turnover categories.
A notification waives late fees for delayed FORM GSTR-3B filings under two regimes: for returns from July 2017 to April 2021 filed between 1st June 2021 and 31st August 2021, late fee is waived in excess of specified nominal amounts based on whether tax payable is NIL or not; and for returns from June 2021 onward, late fee is waived in excess of specified thresholds according to three classes-nil-tax returns, registered persons with aggregate turnover up to specified lower turnover in the preceding financial year, and taxpayers with higher turnover within a specified upper band.

GST revenue collection shows strong year-on-year growth in May, with settlements and deferred filings affecting final receipts.
GST gross receipts for May 2021 exceeded the one lakh crore threshold, composed of CGST, SGST, IGST (including import collections) and Cess. Regular IGST settlements were made to CGST and SGST. Temporary relief measures-waiver/reduction of interest and extended filing deadlines for certain taxpayers-deferred some revenue recognition, so final May receipts will be higher once extended filing dates expire. Significant year-on-year growth was recorded in import and domestic GST receipts.

Waiver of interest and late fee for GST returns grants staggered relief and reduced interest rates for periodic filers.
Waiver of interest and late fee relief for normal (monthly/quarterly) and composition GST taxpayers for March-May 2021 provides staggered filing relief: taxpayers are classified by AATO, assigned revised Form GSTR-3B due dates, subject to reduced interest rates for initial post-due filing windows and to late-fee waivers during specified cut-off periods, after which higher interest and normal late-fee exposure apply.

GST compliance date extensions announced, altering filing deadlines for GSTR returns and ITC-04 for various taxpayer categories
Extension of statutory filing timelines granted for multiple GST compliance obligations by notifications issued in May and June 2021. The GSTR-1 monthly return and optional IFF for May are postponed to later June dates. Extensions also apply to composition annual returns, non-resident taxpayer returns, ISD returns, TDS and TCS returns, with due dates moved to consolidated later dates in June or July. The quarterly filing deadline for Form ITC-04 for goods sent to or received from job workers for January-March 2021 is deferred to a later June date.

Extension of revocation filing deadline under GST: affected applicants granted an extended month-end deadline to file.
Applicants whose due date to file an Application for Revocation of Cancellation of Registration under GST originally fell between 15 April and 29 June, 2021 have an extended deadline to file that application up to 30 June, 2021; the extension modifies only the filing timeline for the specified cohort and does not change substantive eligibility for revocation.