Due date extension for furnishing FORM GST ITC-04 permits submission until the new deadline for job-worker consignments.
Extension of the statutory filing deadline for furnishing FORM GST ITC-04 for goods sent to or received from job workers during the quarter 1 January to 31 March 2021; under section 168 of the Andhra Pradesh GST Act and sub-rule (3) of rule 45 of the Andhra Pradesh GST Rules the Chief Commissioner extends submission of FORM GST ITC-04 up to 31 May 2021, with proceedings deemed effective from 25 April 2021.

GST notification amendment extends the specified date under Uttar Pradesh GST rules by substituting a later deadline.
Amendment of the Uttar Pradesh GST notification extends the specified date in the earlier notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017. The figures and words "31st day of May, 2021" are substituted with "30th day of June, 2021", and the amendment is deemed to have come into force from 31st May, 2021.

GST return compliance amendment extends the notified period to include May 2021 under the Uttar Pradesh framework.
Amendment to the Uttar Pradesh GST notification under the second proviso to section 37, read with section 168, revises the earlier notification dated 24.11.2020 by inserting the words and figure "and May, 2021" after "April 2021". The change is confined to the stated temporal reference in the proviso governing the relevant return-related compliance framework.

Extension of compliance deadlines allows cumulative input tax credit adjustment and extended IFF filing window.
Rules amend Rajasthan GST compliance by extending a rule 26 deadline, requiring cumulative application of the condition in rule 36(4) for April-June 2021 with FORM GSTR-3B for June furnished including cumulative input tax credit adjustments, and permitting filing of May 2021 details via Invoice Furnishing Facility (IFF) during an extended window in June 2021.

Return filing deadline extension for composition taxpayers extends the annual composition return due date to a later prescribed date.
The State Government amends a prior departmental notification to substitute the previously prescribed due date of 31st May, 2021 for filing FORM GSTR-4 for FY 2020-21 with 31st July, 2021; the amendment is deemed to have come into force from 31st May, 2021.

Date extensions under Rajasthan GST amendment extend compliance deadlines; substitutes earlier May deadlines with later June and July deadlines.
Amendment under section 168A substitutes specified May dates in the earlier notification with later June and July dates through textual replacements in clause (i), the proviso to clause (i), and clause (ii); the notification takes effect from the 30th day of May, 2021.

Exclusion of government departments and local authorities added to SGST notification under rule 48, altering registered person scope.
The State Government, under sub rule (4) of rule 48 of the Rajasthan Goods and Services Tax Rules, 2017 and on the Council's recommendation, amends notification No. F.12(46)FD/Tax/2017-Pt.V-152 (dated 30 March, 2020) by inserting the words "a government department, a local authority," after the phrase "notifies registered person, other than" in the first paragraph, thereby altering the specified exclusions in that notification.

Late fee waiver for delayed GSTR 7 filings by tax deductors limits payable late fee beyond a small daily threshold.
Registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for periods from June 2021 onwards by the due date shall have the portion of the late fee that exceeds a small per day threshold waived, subject to an overall cap on the total waived amount, as provided by a State Finance Department notification under the Rajasthan GST framework.

Late fee waiver for delayed GSTR-4 returns: excess late fees waived where state tax nil or for other filers.
Establishes threshold-based waivers for late fee on delayed FORM GSTR-4 returns for financial year 2021-22 onwards: where state tax payable is nil, late fee amounts in excess of two hundred and fifty rupees are waived; for other registered persons, late fee amounts in excess of one thousand rupees are waived.

Late fee waiver for delayed GSTR-1 filings eased for specified small and nil supply registrants, limiting payable fee.
Waiver of late fee payable under section 47 of the RGST Act, 2017 is provided for failures to furnish outward supplies in FORM GSTR-1 for tax periods from June 2021 onward. The notification caps the total late fee payable for specified classes of registered persons-nil outward suppliers, registrants with turnover up to a defined lower band, and registrants in a higher turnover band-and waives any amount in excess of the fixed cap for each class.

Late fee waiver for GSTR-3B: conditional one time relief for past returns and capped waivers for returns from June onwards.
Provides conditional one time waiver of the portion of late fee for FORM GSTR-3B returns due July 2017-April 2021 if filed between 1 June and 31 August 2021, with a lower waiver threshold where state tax payable is nil, and establishes capped waivers for late fees for returns from June 2021 onwards based on class of registered person and aggregate turnover, together with temporary extended filing windows for specific 2021 tax periods.

Interest rate relief for delayed GST payment temporarily lowers late-interest tiers for specified tax periods.
The notification amends the first proviso to broaden the description to persons liable to pay tax but fail to do so, retitles the table heading to "Month/Quarter," and substitutes table entries specifying staged, reduced interest rates for specified tax periods in March, April and May 2021, distinguishing taxpayers by aggregate turnover and return-filing category; the amendment is effective from 18 May 2021.

Return filing deadline extension: GSTR-1 due date for May filings extended under GST amendment to prior notification.
The State, exercising powers under the proviso to the return-filing provision read with the enabling provision of the State GST Act, amends the earlier notification by inserting "and May, 2021" into the second proviso so that the same exceptional treatment previously provided for April, 2021 applies to May, 2021; the amendment implements an extension of the filing deadline by formal departmental notification.

Due date extension for FORM ITC-04: furnishing deadline for job-work declarations extended under state GST administrative power.
Extension of the due date for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker for the January-March 2021 quarter is authorized under state GST statute and rules; the Chief Commissioner extends the furnishing time and directs that the proceedings operate with retrospective effect from an earlier date in April 2021.

Extension of GST deadline substitutes the prescribed cut off with a later date and applies retrospectively.
Amendment to the Karnataka GST notification substitutes the figures, letters and words "31st day of May, 2021" in the second proviso of the third paragraph with "31st day of July, 2021" under the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017, and declares that the notification shall be deemed to have come into force with effect from the 31st day of May, 2021.

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.