Extension of filing period: notification amends GST filing proviso to include an additional month for returns.
The Government amends the second proviso of the earlier state GST notification by inserting the words and figure for an additional month immediately after the existing month reference, thereby extending the temporal scope of the proviso under the State Goods and Services Tax Act.

Extension of ITC-04 filing deadline granted; notification amends prior due date and makes the extension retrospectively effective.
Amends prior notification to extend the deadline for furnishing Form ITC-04 for the quarter ending March 2021 by substituting the earlier due date with a later one under powers granted by the Nagaland GST Act and Rules. The notification further provides that this amendment is deemed to have come into force from the earlier deadline date, making the extension retrospective.

Extension of GSTR-1 due date: May 2021 return filing deadline extended under amended state GST notification.
The Commissioner amends Notification No.13/2020 by inserting "and May, 2021" into the second proviso, thereby extending the filing deadline for FORM GSTR-1 to include the May 2021 return in the same manner as applied to April 2021 under the State GST Act.

Extension of GST compliance deadlines with cumulative input tax credit adjustment and permitted Invoice Furnishing Facility use for prior month details.
Amendment extends a prescribed deadline and requires cumulative adjustment of input tax credit for April through June 2021, mandating that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be furnished with cumulative input tax credit adjustments for those months; it also permits registered persons to furnish May 2021 details via the Invoice Furnishing Facility during a specified window in June 2021.

Cumulative input tax credit adjustment required-GSTR-3B must include cumulative April-June adjustments and limited IFF filing window.
The amendment requires that the condition on input tax credit adjustment apply cumulatively for April, May and June, and that the FORM GSTR-3B for June or the quarter ending June be furnished with the cumulative adjustment of input tax credit for those months; it also permits a registered person to submit May details via the Invoice Furnishing Facility during a limited window in June and substitutes an extended deadline in rule 26's proviso.

Due date extension for ITC-04 filing: deadline shifted to a later date with retrospective effect from prior deadline.
Extension of the filing deadline for FORM ITC-04 for the quarter ending March 2021 by substituting the original deadline with a later date; the amendment is deemed to have come into force from the original deadline date, conferring retrospective effect for compliance purposes. The Commissioner, with Board approval, amends the earlier notification under the Central Goods and Services Tax framework and references the principal notification and departmental file identification.

Extension of filing deadline for GSTR-4 returns for the specified financial year, effected by amendment under statutory power.
Amendment substituting the earlier prescribed deadline for filing Form GSTR-4 with a later date in the second proviso of the third paragraph of the principal notification, effected under the powers of section 148 of the Central Goods and Services Tax Act, 2017, and deemed to have come into force from the earlier prescribed date.

Extension of GST compliance deadlines delays specified filing dates to late June and mid July for affected periods.
Amendment to Notification No. 14/2021 Central Tax substitutes specified May and June dates with later June and July dates to extend GST filing and compliance deadlines across Central, Integrated and Union Territory GST provisions. The amendments replace multiple clauses and a proviso with new due dates and take effect from the 30th day of May, aligning statutory timelines in the principal notification.

E invoice exemption: government departments and local authorities excluded from mandatory e invoice issuance requirement under GST rules.
The amendment excludes government departments and local authorities from the mandatory e invoice issuance requirement by inserting the words "a government department, a local authority," into the first paragraph of Notification No. 13/2020 Central Tax, thus creating an explicit exemption for those public sector entities under the Central GST notification.

Late fee waiver for TDS deductors limits daily charges and caps total late liability for GSTR returns.
The notification waives the portion of late fee payable under the Central GST Act by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for periods from June 2021 onwards, to the extent such fee exceeds a prescribed per day minimum amount, and further provides that the waived amount shall not extend beyond a specified aggregate cap.

Waiver of late fee for delayed GSTR-4 returns: excess fees over specified thresholds waived depending on tax liability.
An amendment under section 128 inserts a proviso waiving late fee for delayed FORM GSTR-4 returns for financial year 2021-22 onwards: amounts in excess of two hundred and fifty rupees are waived where central tax payable is nil, and amounts in excess of one thousand rupees are waived for other registered persons.

Late fee cap for delayed GSTR-1 filings waived beyond prescribed amounts for specified classes of registered persons.
Caps and waives late fees under section 47 for failure to furnish FORM GSTR-1: for tax periods June 2021 onwards, the total late fee payable shall be waived to the extent it exceeds prescribed amounts for specified classes of registered persons (nil outward supplies; aggregate turnover up to a lower threshold; aggregate turnover above that lower threshold and up to a higher threshold).

Late fee waiver for GST returns: conditional relief and a limited filing window for delayed GSTR-3B submissions.
Rationalises late fee for delayed furnishing of FORM GSTR-3B by prescribing, by class of registered person based on aggregate turnover, cure periods and nominal waiver floors for specified tax periods. Grants a limited reopening window for returns due July 2017-April 2021, waiving late fee amounts in excess of a prescribed floor (with a lower floor where central tax payable is nil) provided returns are filed within the notified period, and prescribes fixed waiver thresholds for late filings from June 2021 onwards.

Reduction of interest rates for delayed GST payments creates phased low-interest windows for specified tax periods and taxpayer categories.
The notification revises Central Tax interest provisions to prescribe phased interest treatment for delayed GST payments for specified months: it substitutes return-focused wording with a liability-to-pay formulation, replaces "Tax period" with "Month/Quarter," and sets differentiated interest windows and rates by aggregate turnover and return-filing category, with an initial interest-free or lower-rate period followed by an intermediate reduced rate and then a higher rate; the amendment is deemed effective retrospectively from an earlier date.

Extension of GSTR-1 due date: notification inserts May filings into the proviso, deferring the return filing deadline.
Amendment inserts May, 2021 into the second proviso of the principal notification, extending the filing concession to include Form GSTR-1 for May by adding the words "and May, 2021" after "April, 2021" in that proviso.

Commencement of amended state GST provisions activates the specified provision from the appointed effective date under statutory authority.
Section 6 of the Arunachal Goods and Services Tax (Amendment) Act, 2022 is brought into force from 1 June 2021. The commencement is made by appointing that date under the State Government's authority to bring specified provisions of the amending legislation into operation. The measure is limited to activating section 6 within the Arunachal Pradesh GST framework.

Commencement of section 112: amendment to section 50 of CGST Act made effective from appointed date.
The Central Government appoints the 1st day of June, 2021 as the date on which the provisions of section 112 of the Finance Act, 2021, amending section 50 of the Central Goods and Services Tax Act, 2017, shall come into force, by notification issued under subsection (2) of section 1 of the Finance Act, 2021.

Export restriction on Amphotericin-B injections imposed, changing export classification from free to restricted with immediate effect.
Amendment changes Amphotericin-B injections under specified ITC HS codes from free to restricted export classification, invokes the Foreign Trade statutory authority and Policy provisions, and states that the FTP transitional arrangement is not applicable; exports of Amphotericin-B injections under the listed or any other HS code are restricted with immediate effect.

Interest rate relief for delayed IGST payments reduces interest for specified tax periods and eases compliance timelines.
Provides a targeted interest rate relief for delayed IGST payments for March-May 2021 by amending the principal notification: substituting wording to refer to taxpayers "liable to pay tax but fail to do so", changing the table heading to "Month/Quarter", and replacing table entries to impose time-bound, tiered interest regimes based on aggregate turnover and filing categories. The amendment prescribes initial reduced or nil interest windows followed by higher rates for subsequent periods and is effective retrospectively from 18 May 2021.

Reduced GST interest rates provide temporary lower interest for delayed returns for specified periods and turnover categories.
Amendment to the Union Territory GST notification temporarily lowers interest rates on delayed tax payment and return filing for March-May 2021 by creating turnover- and return-type specific slabs: taxpayers above the turnover threshold, taxpayers up to the threshold filing under section 39(1) or its proviso, and taxpayers under section 39(2) receive an initial reduced-interest grace window followed by higher rates; wording and table headings are also amended. The amendment is effective from 18 May 2021.