Exclusion of government departments and local authorities changes who is treated as a notified registered person under GST.
The amendment inserts the words "a government department, a local authority," after the phrase "notifies registered person other than", thereby excluding those public entities from the class of notified registered persons under the State Tax notification and narrowing the scope of entities covered by the original notification.

Late fee waiver for GSTR-7 returns limits deductor penalty exposure and caps total payable for delayed filings.
Waives the late fee payable by registered persons required to deduct tax at source for failure to furnish the return in FORM GSTR-7 for the month of June 2021 onwards by the due date, by removing any amount of late fee in excess of twenty five rupees per day of delay; additionally waives any portion of the total late fee which is in excess of one thousand rupees.

Late fee waiver for delayed GSTR-4 returns introduces threshold-based exemption depending on central tax liability and registrant status.
Amends the late fee for delayed FORM GSTR-4 filing from financial year 2021-22 onwards by waiving the portion of late fee that exceeds a specified lower threshold where central tax in the return is nil, and waiving the portion that exceeds a specified higher threshold for other registered persons, thereby creating threshold-based differentiated relief depending on central tax liability.

Extension of compliance deadline: statutory notification substitutes prior cutoff and applies retrospectively to the earlier effective date.
Amendment substitutes the original cutoff date in Notification No.7/2021 with a new cutoff in the first paragraph, thereby extending the prescribed compliance period under that notification. The amendment is issued under statutory powers and is declared to be deemed to have come into force from the original cutoff date specified in the earlier notification, effecting retrospective commencement of the amended provision.

State GST rate notification amendment updates a Schedule I tariff entry and adds Diethylcarbamazine to the specified list.
The Arunachal Pradesh State GST rate notification amends Schedule I by substituting tariff heading 9503 against serial number 259A in the 2.5% Schedule. It also inserts Diethylcarbamazine at serial number 231 in List 1 after Schedule I. These amendments take effect from 2 June 2021.

Extension of compliance deadline and cumulative input tax credit adjustment requiring June return to include Apr-Jun credits
The amendment postpones a prior filing cutoff date and requires the condition for availment of Input tax credit to apply cumulatively for April, May and June, with the FORM GSTR-3B return for June furnished including the cumulative Input tax credit adjustments for those months; it also allows registered persons to furnish May details via the Invoice Furnishing Facility during a specified window in June.

Extension of compliance deadline: substitution of earlier cutoff with later date and retrospective commencement under GST notification
Amendment substitutes the compliance cutoff date in the earlier notification by replacing the original 31st day of May, 2021 with the 30th day of June, 2021, extending the operative deadline. The Commissioner, exercising powers under section 168 of the Manipur Goods and Services Tax Act, 2017 and sub rule (3) of rule 45 of the Manipur GST Rules, 2017, declares the amendment to be deemed effective from the original cutoff date, producing retrospective commencement of the substituted deadline.

Extension of GSTR-1 filing deadline granted via amendment to prior notification, adding an additional tax period to the proviso.
The Commissioner, exercising powers under the Manipur GST Act and on the Council's recommendation, amends the second proviso of the earlier notification to insert an additional tax period after the existing reference to the earlier month, thereby extending the filing deadline for FORM GSTR-1 for that tax period.

Timing of tax liability: liability must be recognised in the tax period containing issuance of completion certificate or first occupation.
The amendment replaces wording in the first paragraph to require a specified person "who shall" and substitutes the timing provision with: liability arises 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 modifies Notification No. 6/2019-State Tax (Rate) and is effective from the notification date.

Tax liability timing clarified: liability must be accounted in the tax period containing the completion certificate issuance or first occupation.
The amendment substitutes two provisions: it replaces the existing subject phrase with ", who shall" to identify the taxpayer, and it redefines timing of tax liability to require accounting in a tax period not later than the tax period in which the issuance date of the completion certificate for the project, where required, or the date of first occupation, whichever is earlier, falls.

Tax liability timing revised: liability to arise in the tax period containing completion certificate issuance or first occupation.
Amendment substitutes phrasing in Notification No. 06/2019-State Tax (Rate) to provide that liability arises 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; and replaces the words "in whose case the liability to" with ", who shall". The notification is effective from the 2nd day of June, 2021.

Timing of GST liability clarified: liability must be accounted in the tax period containing project completion or first occupation.
Amendment revises Notification No. 06/2019 to require that GST liability for projects be accounted for "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," and substitutes wording to replace an earlier descriptive phrase with "who shall," clarifying the obligation-holder and imposing a definitive tax-period deadline for discharge of liability.

Tax liability timing: UTGST to be declared in the tax period containing issuance of completion certificate or first occupation.
Amends the Union Territory Tax (Rate) notification to require that UTGST liability linked to issuance of a completion certificate or first occupation be declared in a tax period not later than the tax period in which the date of issuance of the completion certificate or the date of first occupation, whichever is earlier, falls, and substitutes the phrase ", who shall" for the prior wording.

IGST liability timing clarified: tax must be accounted in the tax period containing the completion certificate issuance or first occupation.
Amendment substitutes wording in Notification No. 06/2019 to require that IGST liability arise "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," and replaces a phrase describing the person with ", who shall". The change follows Council recommendations and takes effect from the 2nd day of June, 2021.

Place of supply rules for B2B MRO services in shipping now fix tax location at the recipient's location.
For maintenance, repair and overhaul services for ships, vessels, their engines and parts supplied to a person for use in the course or furtherance of business, the place of supply is the location of the recipient of the service, aligning the taxing point with the recipient and aiming to prevent double taxation or non taxation under the Integrated Goods and Services Tax framework.

Notification amendment adds May 2021 to the GST proviso period, effective from June first.
Amendment inserts and May, 2021 into the second proviso of Notification No.85 dated 16.1.2020, extending the proviso's reference to April, 2021 to include May, 2021. The amendment is issued by the Commissioner under the second proviso to sub section (1) of section 37 read with section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017, on Council recommendation and is effective from the 1st day of June.

Input tax credit entitlement now allows landowner-promoters to utilise developer-promoter charged tax for apartment tax payment.
The notification amends the State Tax (Rate) table to allow a landowner-promoter to utilise the input tax credit charged to him by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts a new item covering maintenance, repair or overhaul services for ships and vessels (including engines and parts), with related textual substitutions to incorporate the new entry. The amendments are effective from 2 June 2021.

Input tax credit eligibility extended to landowner promoters for apartment supplies; new GST entry added for ship maintenance services.
The notification amends the State Tax (Rate) schedule to permit landowner-promoters to utilise input tax credit charged by developer-promoters for payment of tax on apartments supplied by the landowner-promoter in the project, and inserts a distinct taxable entry for maintenance, repair or overhaul services of ships and vessels, with corresponding updates to existing table cross-references; the amendments take effect from the 2nd day of June, 2021.

Input tax credit: landowner promoter may utilise developer promoter's tax credit for apartments; ship maintenance services added.
The notification amends the State Tax (Rate) schedule to permit the landowner promoter to utilise tax credit charged by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project, and inserts a new entry covering maintenance, repair or overhaul services for ships, vessels and their components, with consequent substitution of cross references. The amendment takes effect from 2 June 2021.

Input tax credit utilisation allowed for landowner-promoters; maintenance services for ships assigned reduced CGST rate by amendment.
Amendment to Notification No. 11/2017 permits input tax credit utilisation by a landowner-promoter for tax payable on apartments supplied by the landowner-promoter where tax was charged by the developer-promoter, and inserts maintenance, repair or overhaul services for ships and other vessels, their engines and components as a newly specified taxable service with an assigned CGST rate, together with consequential changes to table entries and cross-references; the amendment is effective from the commencement date stated in the notification.