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.

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.

Staggered due dates for GSTR-3B reorganise filing timelines by categorising taxpayers into monthly and quarterly groups.
Revision of the Central Goods and Services Tax Rules instituted a staggered filing regime for Form GSTR-3B from January 2021: monthly filers must file by the twentieth of the following month; quarterly filers are split into two geographic groups filing by the twenty second or the twenty fourth of the month following the quarter.