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.

Return filing flexibility: companies may furnish GST returns in GSTR-3B or GSTR-1 using EVC for specified period.
The amendment inserts a proviso to rule 26(1) permitting persons registered under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, for the period from 27th April, 2021 to 31st May, 2021, verified through an electronic verification code (EVC).

GST compliance date extension: notification amends earlier deadlines and is deemed operative retrospectively.
Amendment to Notification No. 952-F.T. substitutes "31st day of March" with "30th day of June" and "1st day of April" with "1st day of July" in the first paragraph; made under section 128 of the West Bengal Goods and Services Tax Act, 2017, the amendment is deemed to have come into force with effect from 30th March, 2021.

E-invoicing threshold reduction expands mandatory e-invoicing coverage for taxpayers, effective from the notified commencement date.
Amends the state GST notification by substituting the words "one hundred crore rupees" with "fifty crore rupees" in the first paragraph of notification No. 441-F.T., thereby lowering the turnover threshold for mandatory e-invoicing under sub-rule (4) of rule 48 of the West Bengal GST Rules, 2017; the amendment is stated to be effective from 1 April 2021.

Exchange Rate Determination sets official foreign-to-rupee conversion rates for import and export valuation effective from early June.
Determination under section 14 of the Customs Act, 1962 prescribes that, with effect from 4th June, 2021, the rates of exchange set out in Schedules I and II shall be the official conversion rates for specified foreign currencies into Indian rupees (and vice versa) for the purpose of customs valuation of imported and exported goods, and supersedes the earlier notification dated 20th May, 2021 except as to prior actions.

Anti-dumping duty extension on phenol maintained by substituting the expiry date under the Customs Tariff Act review process.
Extension of anti-dumping duty on imports of Phenol from the European Union and Singapore by substituting the expiry date in paragraph 3 of the principal notification; exercise of powers under section 9A of the Customs Tariff Act and relevant anti-dumping rules, with the amendment confined to replacing the previously stated terminal date while preserving the duty's scope and legal basis.