GST deadline extension: Karnataka substitutes May deadlines with later June and July dates, delaying compliance timelines.
Karnataka SGST notification amends an earlier notification by substituting multiple May deadlines with later June dates and one July date across specified clauses and a proviso, thereby extending filing and compliance timelines; the amendment is issued under section 168A of the Karnataka GST Act read with section 20 of the IGST Act and takes effect from the 30th day of May, 2021.

Notification amendment clarifies exclusion of government departments and local authorities from notified registered person classification under rule 48.
Amendment inserts the words "a government department, a local authority," after "notifies registered person, other than" in the first paragraph of the earlier Karnataka GST notification, thereby excluding government departments and local authorities from the category of registered persons who may be notified under the relevant provision of the Karnataka Goods and Services Tax Rules.

Late fee waiver for delayed GSTR-7 filings limits excess daily charges and caps total late fee payable.
Relief limits late fee liability for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 from June 2021 onwards by waiving the portion of late fee that exceeds a specified per day amount and by capping the total late fee payable for that return period, as provided under the Karnataka GST Act.

Late fee waiver for GSTR-4 filings: threshold-based relief depending on state tax liability for applicable financial years.
Amendment waives the total amount of late fee payable under section 47 for financial year 2021-22 onwards by registered persons who fail to furnish FORM GSTR-4 by the due date, by excluding from liability any late fee amounts that exceed specified thresholds: a lower threshold where the total state tax payable in the return is nil, and a higher threshold for other registered persons.

Late fee waiver for delayed GSTR-1 filing provides capped liabilities for specified classes of registered persons.
Amendment waives the portion of late fee under the Karnataka GST regime for failure to furnish FORM GSTR-1 for tax periods from June 2021 onwards by capping the payable late fee for classes of registered persons: nil outward supplies; persons with turnover up to a specified threshold in the preceding financial year (excluding nil filers); and persons with turnover in a higher specified bracket (excluding nil filers). Any late fee in excess of the specified capped amount for the relevant class is waived.

Late fee waiver for delayed GST returns extends relief and sets turnover-based thresholds and timelines.
Amendment substitutes the existing table to set turnover-based grace periods for furnishing FORM GSTR-3B and inserts provisos waiving late fees for delayed filings within designated relief windows, capping waived amounts above specified minima and providing a lower waiver threshold where the state tax payable is nil; it further prescribes fixed waived amounts for late fees from the June tax period onwards applicable to nil-tax returns, very small taxpayers, and mid-tier turnover taxpayers.

GST interest liability revised with substituted liability wording and staged interest schedule for specified months, effective retroactively.
The amendment substitutes the proviso wording to apply where a person is liable to pay tax but fails to do so, changes the Table heading from "Tax period" to "Month/Quarter", and replaces serials 4-7 with a staged interest schedule that differentiates taxpayers by aggregate turnover and specifies initial lower or nil interest periods followed by higher interest for March, April and May 2021 and for the quarter ending March 2021; effective from 18 May 2021.

E-invoicing threshold change expands mandatory applicability to more taxpayers, with an April effective implementation and deemed earlier issuance.
Implementation of e invoicing is made mandatory for taxpayers meeting a reduced aggregate turnover threshold by substituting the prior higher turnover benchmark with a lower one as the operative criterion; the amendment takes effect from the first day of April 2021 and is deemed to have been issued on an earlier specified date in March 2021.

Input tax credit: landowner promoters may utilise developer charged credit for apartments; service list updated for vessel repairs.
The notification permits a landowner promoter to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project, and inserts a new taxable service entry for maintenance, repair or overhaul services of ships, vessels, engines and components, updating the Table entries and related cross references accordingly.

Tax liability timing clarified: completion certificate or first occupation determines the tax period for reporting obligations.
The amendment requires that persons liable under the State GST must account for tax in the tax period in which the date of issuance of the project completion certificate or the date of first occupation, whichever is earlier, falls, replacing the prior phrasing and clarifying the timing of tax liability.

GST schedule amendment: tariff classification updated and Diethylcarbamazine added to the state's specified goods list.
The State Government, exercising powers under the Madhya Pradesh Goods and Services Tax Act, 2017, amends a prior notification by substituting the tariff classification entry for Schedule I serial 259A with a new code and by inserting Diethylcarbamazine as a new entry in List 1 after serial 230; the amendment takes effect from 2 June 2021.

Liability timing for GST: now required within the tax period containing the completion certificate or first occupation.
Amendment substitutes wording to specify the person as ", who shall" and replaces the timing clause so that liability must be determined in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls; the amendment is effective from the second day of June, 2021 and alters Notification No. 555-F.T.

Input tax credit eligibility expanded to allow landowner-promoters to use developer-promoter credits for apartments; service rate adjusted.
The notification adds an express provision allowing a landowner-promoter to utilise input tax credit charged by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts maintenance, repair or overhaul services for ships and vessels and their components into the Table with the corresponding rate entry while updating cross references; the amendments are effective from 2nd June, 2021.

GST rate amendment: substitution of a tariff entry and addition of Diethylcarbamazine affecting taxable classifications and rates.
The West Bengal GST notification amends notification No. 1125-F.T. by substituting the Schedule I entry to read tariff code "9503" against the 2.5% rate and by inserting Diethylcarbamazine into List 1 after Schedule I; the amendments are deemed effective from 2nd June, 2021 and are issued under section 9(1) and section 15(5) of the West Bengal Goods and Services Tax Act, 2017.

Refund Procedure Amendment allows exclusion of deficiency response time and withdrawal of refund claims before sanction.
Amendments modify time limits and procedures under the WBGST Rules: rule 23 permits revocation within an extended period granted by designated officers; rule 90 excludes the period between filing a refund claim and communication of deficiencies from the two year limitation, allows withdrawal of refund applications via FORM GST RFD 01W with re crediting of debited electronic ledgers; rules 92 and 96 and FORM GST RFD 07 are revised to provide a two part withholding/release mechanism and to permit release of withheld refunds when withholding conditions cease to exist.

Extension of compliance deadlines: statutory GST actions and filings are extended due to COVID 19 disruptions to later statutory dates.
Extension of time limits under section 168A of the West Bengal GST Act extends statutory deadlines for completion of proceedings, issuance of orders and filing of appeals, replies, applications, reports, documents and returns due during the affected period to a later specified date, subject to stated exclusions including certain chapters, specified sections and e way bill obligations; special shorter extensions apply to actions under a named rule, and timelines for issuance of refund rejection orders are extended to fifteen days after receipt of reply or to the later specified date.

Cumulative input tax credit adjustment required: May GSTR-3B must include April-May cumulative ITC and IFF window.
Amendment rules require cumulative adjustment of input tax credit for April and May 2021 so that the return in FORM GSTR-3B for May 2021 is furnished with the cumulative input tax credit adjustment for those months; and permit registered persons to furnish April 2021 details using the Invoice Furnishing Facility during a specified window in May 2021.

Extension of GSTR-4 filing deadline: annual returns for financial year 2020-21 may be filed up to 31 May 2021.
An amendment permits persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, up to 31st May, 2021, effected under the West Bengal Goods and Services Tax Act, 2017, with the notification deemed to have come into force from 30th April, 2021.

Late fee waiver for specified GST returns and taxpayers under section 47, extending limited relief for delayed GSTR-3B filings.
Amends notification No. 1895-F.T. to waive the amount of late fee under section 47 for failures to file FORM GSTR-3B within specified concession periods, allocated by class of registered person and tax period (distinguishing taxpayers above and up to an aggregate turnover threshold and quarterly filers), and deems the amendment effective from 20th April 2021.

Reduced GST interest rates apply for specified filing delays in March and April under West Bengal notification easing liabilities.
Temporarily reduces GST interest for specified post-due filing periods for March and April 2021 by inserting table entries that differentiate taxpayers by aggregate turnover and return type, prescribing lower interest for initial delay periods and higher interest thereafter, and making the amendment effective retrospectively from 18 April 2021.