Timing of tax liability: liability is fixed in the tax period in which completion certificate issuance or first occupation falls.
Amendment clarifies that tax liability shall 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, or the date of its first occupation, whichever is earlier, falls, and substitutes ",who shall" for the prior descriptive phrase identifying the liable person.

Input tax credit entitlement expanded so landowner promoters may utilise developer charged credit for tax on apartment supplies.
Amendment permits a landowner promoter to utilise the credit of tax charged by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project. It also inserts maintenance, repair or overhaul services for ships, vessels, their engines and components into the notification's listing and adjusts related entries; changes are effected under provisions of the Karnataka GST Act and take effect from the notification's stated date.

GST amendment: substitution of tariff code and insertion of Diethylcarbamazine entry, effective 2 June 2021.
State GST notification amends Schedule I by substituting the column (2) entry at serial number 259A with tariff code "9503" and inserts a new serial (231) in List 1 to include Diethylcarbamazine; the amendments take effect on 2 June 2021.

Special Economic Zone area adjustment: de-notification and addition change notified acreage, resulting in reduced notified area.
Central Government, exercising powers under the Special Economic Zones Act and Rules, de-notifies 8.57 hectare and notifies 0.09 hectare at the IT/ITeS SEZ at Plot No. IT-5, Airoli Knowledge Park TTC, resulting in a revised notified SEZ area of 8.04 hectare, following the developer's proposal, State Government approval and the Development Commissioner's recommendation.

Extension of deadline in state GST notification: proviso date substituted and made effective retrospectively.
Amendment substitutes the terminal date in the second proviso of the third paragraph of the earlier notification, extending the specified deadline; issued under section 148 of the State GST Act and declared to be deemed to have come into force retrospectively from the original terminal date.

Deadline extension for GST compliance replaces earlier May deadlines with revised June and July dates, altering return and compliance timelines.
Amendment revises multiple deadline references in a prior Nagaland GST notification by substituting specified May dates with revised June and July dates in clause (1), its proviso, and clause (ii), thereby altering the compliance timelines; the amendment comes into force with effect from the 30th day of May 2021.

GST notification amendment adds government departments and local authorities to exceptions for registered persons under Nagaland GST rules.
Amendment to a Nagaland Finance Department notification under the Nagaland Goods and Services Tax Rules, 2017 inserts the words 'a government department, a local authority,' after the phrase 'notifies registered person, other than', thereby excluding government departments and local authorities from the category of registered persons covered by that notification.

Late fee waiver for delayed GSTR-7 returns: excess fees above the daily threshold and a maximum cap are waived.
The notification waives the portion of the late fee under section 47 payable by registered persons required to deduct tax at source under section 51 for failure to furnish FORM GSTR-7 for June 2021 onwards by the due date, such waiver applying to amounts in excess of twenty-five rupees per day and subject to an overall waiver cap where amounts in excess of one thousand rupees are waived.

Late fee waiver for delayed GSTR-4 filings: specified thresholds exempt excess late fees for certain registrants.
Amendment waives the total amount of late fee payable under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards, distinguishing two categories: returns with nil central tax and other registered persons, by exempting liability beyond specified thresholds for each category.

Late fee waiver for delayed GSTR-1 filings: capped payable liability for specified classes of registered persons from June 2021.
Waiver provision caps the portion of late fee under Section 47 payable for failure to furnish FORM GSTR-1 for tax periods from June 2021 onward; the waiver covers amounts in excess of fixed caps for defined classes: nil outward suppliers (two hundred and fifty rupees); persons with aggregate turnover up to rupees one point five crores (one thousand rupees); and persons with turnover exceeding rupees one point five crores up to rupees five crores (two thousand and five hundred rupees).

Late fee waiver for delayed GSTR-3B filings provides capped exemptions and staged grace periods for different turnover classes.
Amendments rationalize waiver mechanics for late fees on delayed FORM GSTR-3B filings by prescribing distinct grace periods for classes of taxpayers based on preceding-year turnover, and by specifying fixed caps on late fee waivers: retrospective waivers for July 2017-April 2021 filings made between 1 June and 31 August 2021 with a lower cap for nil state tax returns, and prospective waivers for June 2021 onwards where late fee is waived to the extent it exceeds prescribed fixed amounts for defined classes including a separate modest amount for returns showing nil central tax.

Interest rate relief for delayed GST payment provides tapered rates and staggered windows for specified filers.
Amendment to the State GST notification revises the first proviso wording and the table heading, and substitutes entries setting staged, reduced interest rates for delayed payment for specified taxpayer categories and tax periods (March-May 2021 and quarter ending March 2021), differentiating by aggregate turnover and filing obligation; the notification is deemed effective from 18th May 2021.

GSTR-3B late-fee waiver grants conditional relief for delayed returns based on turnover, tax period, filing deadline and nil tax liability.
Late-fee relief for delayed FORM GSTR-3B filing waives daily late fee above the prescribed limits, with enhanced relief where the return has nil central tax liability. Complete or conditional waivers apply to specified delayed returns for periods from July 2017 through 2021, depending on turnover category, tax period and compliance with stated filing deadlines. For certain 2020 delayed returns, late fee is capped per tax period and fully waived for nil central tax returns. March and April 2021 returns receive a limited additional waiver period based on turnover and monthly or quarterly filing status.

GST interest relief for delayed returns provides phased concessional rates for eligible taxpayers during specified tax periods.
Special GST interest relief applies to delayed GSTR-3B filing with tax payment. For March and April 2021, taxpayers above the prescribed turnover threshold are liable to 9 per cent interest for the first 15 days after the due date and 18 per cent thereafter. Taxpayers within that threshold, including eligible monthly and quarterly return filers, receive nil interest for the first 15 days, 9 per cent for the following 15 days, and 18 per cent thereafter. The notification takes effect from 18 April 2021 and preserves actions under superseded notifications.

Extension of ITC-04 filing deadline: furnish declarations for Jan-Mar job worker consignments by 31 May, deemed from 25 April.
Extension granted to furnish declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker during 1 January to 31 March 2021, with the time period extended up to 31 May 2021; the Commissioner issued the notification under statutory powers and it is deemed effective from 25 April 2021.

GSTR-1 filing deadline extension: April 2021 returns given a later deadline; monthly and quarterly filers also granted extensions.
Extension of the time limit for furnishing FORM GSTR-1: general monthly filers are allowed until the eleventh day of the month succeeding the tax period; quarterly filers required to furnish returns are allowed until the thirteenth day; and for the tax period April 2021 the filing deadline for registered persons under the primary return provision is extended until the twenty-sixth day of the succeeding month. The notification supersedes earlier ones while saving actions already taken thereunder.

Extension of compliance deadlines: specified GST time limits during the COVID period extended to a later deadline.
Statutory time limits for GST-related actions falling within the COVID-19 affected period are extended to a later specified date to permit completion of proceedings, issuance of orders, notices and approvals, and the filing of appeals, replies, applications, reports, documents, returns and statements, while excluding certain assessment-related provisions, specified return-filing provisions, e-way bill obligations and rules made under those exclusions; Rule Nine time limits are granted a separate mid-month extension; refund-rejection order issuance is deferred until fifteen days after reply or the later specified date.

Extension of GSTR-4 filing deadline: GSTR-4 return due extended to 31 May 2021 for composition taxpayers.
Registered persons under the Tripura composition scheme must furnish quarterly FORM GST CMP-08 by the 18th day of the month succeeding each quarter and annual FORM GSTR-4 by 30 April ordinarily; specific extensions apply-CMP-08 for quarter ending 31 March 2020 until 7 July 2020, GSTR-4 for financial year 2019-20 until 31 October 2020, and GSTR-4 for financial year 2020-21 until 31 May 2021-and submission of these forms will be deemed compliance with sections 37 and 39 of the Act.

GST compliance deadline extension enables cumulative input tax credit adjustment and May IFF filing window.
The amendment extends a deadline to 31st August 2021, mandates that the condition in rule 36(4) apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 to include cumulative input tax credit adjustments for those months, and permits registered persons to furnish May 2021 details via the Invoice Furnishing Facility between 1 June 2021 and 28 June 2021.

Extension of notification period under GST rules: deadline substituted and commencement backdated to the original effective date.
Amendment replaces the original terminal date in a State GST notification with a later terminal date, extending the notification period with Council approval under the State GST statute and rules, and declares the amendment to be deemed to have come into force from the earlier terminal date specified in the original notification, thereby backdating its commencement.