Late fee waiver for TDS deductors: excess late fees on FORM GSTR-7 filings from June 2021 are waived.
Waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards that exceeds twenty-five rupees per day, and provides that total late fee amounts in excess of one thousand rupees shall stand waived, effective from 1 June 2021.

Late fee waiver for GSTR-4 filings: excess fees above prescribed thresholds waived for eligible taxpayers from June implementation.
Amendment inserts a proviso waiving the total late fee under section 47 for financial year 2021-22 onwards for registered persons who fail to furnish FORM GSTR-4 by the due date: waiving amounts in excess of specified thresholds where state tax payable in the return is nil, and a higher threshold for other registered persons; the amendment amends notification No. 2311-F.T. dated 29-12-2017 and is effective from 1 June 2021.

Late fee waiver for GSTR-1 returns limits payable late fees for eligible registrants who miss filing deadlines.
Where registered persons fail to furnish FORM GSTR-1 by the due date for tax periods from June 2021 onward, the total late fee payable shall be waived to the extent it exceeds fixed cap amounts specified for defined classes of registrants, with classes distinguished by nil state-tax liability and by tiers of prior-year aggregate turnover, and the amendment operates from June 2021.

Late fee waiver for GSTR-3B: conditional amnesty and threshold-based relief for eligible delayed filings.
Provides a conditional amnesty for late fees under section 47 for FORM GSTR-3B: returns for July 2017-April 2021 filed within the prescribed filing window will have late fees waived to the extent they exceed specified floors (lower floors where state tax is nil). For June 2021 onwards, distinct short filing windows and fixed late fee floors apply by class of registrant based on aggregate turnover and nil central tax status, with relief limited to amounts above the specified thresholds.

Reduced delayed tax interest rates provide phased relief for specified March-May tax periods, easing short-term compliance burden.
Amends the West Bengal GST notification by substituting the phrase with "liable to pay tax but fail to do so", changing the table heading to "Month/Quarter", and replacing serials 4-7 to prescribe staged, reduced interest rates and initial nil-interest windows for taxpayers by aggregate turnover and return-filing category for March, April and May 2021; the notification is deemed effective from 18 May 2021.

Concessional State GST rates reduce tax on COVID-19 relief supplies, with full exemption for specified medicines.
Arunachal Pradesh grants a time-bound concessional State GST rate on specified COVID-19 relief supplies by exempting tax beyond prescribed residual rates. Medical-grade oxygen, remdesivir, heparin, testing and diagnostic kits, sanitizers, oxygen-support equipment, ventilators, crematorium furnaces and temperature-check equipment are taxable at 2.5% State GST. Tocilizumab and amphotericin B receive full State GST exemption, while ambulances are taxable at a concessional 6% State GST rate. The concession remains effective up to and including 30 September 2021.

Concessional GST rates for COVID 19 relief goods reduce State tax on specified medical supplies until notified deadline.
The Gujarat notification exempts specified goods used for COVID 19 relief from State tax to the extent the tax exceeds the rate shown against each listed tariff heading; the Table identifies the goods by tariff descriptions and specifies the concessional or nil rates applicable to each entry, and the concession is time limited to remain in force up to the stated terminal date.

Temporary state tax rate for specified services is fixed at 2.5 per cent irrespective of the otherwise applicable rate.
State tax on services covered by clause (f) of item (iv) against serial number 3 is temporarily levied at 2.5 per cent, irrespective of the otherwise applicable rate, from 14 June 2021 to 30 September 2021 under the Arunachal Pradesh goods and services tax rate framework.

Temporary GST rate reduction for services to funeral, burial and cremation structures lowers central tax liability for a limited period
Gujarat amended its SGST rate notification to insert a proviso that, for the period beginning 14 June 2021 and ending 30 September 2021, the central tax on the service specified in clause (f) of serial number 3, item (iv) shall, irrespective of the rate shown in the rate column, be levied at a reduced rate of central tax.

Rescission of Customs Notification withdraws prior exemption while preserving actions taken before rescission.
The Central Government, exercising powers under the Customs Act and the Customs Tariff Act, rescinds a prior customs exemption notification as necessary in the public interest, and preserves legal effect for acts done or omissions made before the rescission through an express saving clause.

Time limit extension for furnishing outward supplies return extends filing deadline for April tax period to next month's prescribed date.
The amendment inserts a proviso into Notification No. 83/2020-State Tax extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under sub-section (1) of section 39, for the tax period April, 2021, until the twenty-sixth day of the month succeeding that tax period.

Extension of FORM GST ITC-04 filing deadline for job-worker consignments, providing additional time for affected taxpayers to comply.
Extension of time is granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker during 1 January to 31 March, 2021, with the due date extended up to 31 May, 2021; the notification takes effect retrospectively from 25 April, 2021 and is issued by the state excise and taxation department.

Furnishing GSTR-4 return required for the relevant financial year, with a retroactive deemed effective date.
The amendment requires specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March, 2021, up to the 31st day of May, 2021, by inserting a proviso into Notification No. 21/2019-State Tax; the notification is deemed to have come into force from the 30th day of April, 2021.

Export restriction of Remdesivir now classifies injections and API as restricted; advance authorisations need no separate permission.
Export of Injection Remdesivir and Remdesivir Active Pharmaceutical Ingredients (API) has been reclassified from Prohibited to Restricted with immediate effect; exports under Advance Authorisations issued under Chapter 4 of the Foreign Trade Policy/Handbook of Procedures do not require a separate export authorisation or permission.

Extension of ITC-04 filing deadline granted, new deadline set and amendment given retrospective effect to original date.
The Commissioner amends Notification No. 02/2021-C.T./GST to substitute the originally prescribed due date for furnishing FORM ITC-04 for the Jan-March 2021 period with a later date, and declares the amendment to be deemed effective from the original due date, thereby altering the filing timeline for the specified input tax credit statement.

Concessional SGST rates for Covid 19 relief supplies prescribe reduced tax treatment and exemptions on specified medical goods.
The State Government, under section 11(1) of the Sikkim GST Act and on Council recommendation, notifies concessional SGST treatment for specifically listed COVID 19 relief goods by prescribing applicable state tax rates for each tariff entry. Designated items include medical oxygen, specified medicines (e.g., Tocilizumab, Amphotericin B, Remdesivir), heparin, testing and diagnostic kits, sanitizers, ventilators and related devices, oxygen concentrators, pulse oximeters, temperature check equipment, helmets for non invasive ventilation, crematorium furnaces and ambulances; some entries are Nil rated while others attract reduced rates. The notification is effective up to and inclusive of 30th September, 2021.

Concessional CGST rate for Covid relief supplies applies to specified medical goods, imposing reduced or nil tax until specified date.
Concessional CGST relief exempts the portion of central tax exceeding the specified reduced or nil rate for listed Covid 19 relief goods by reference to their tariff headings; the table designates particular medical supplies and devices with assigned reduced or nil CGST rates, and the concession is time limited to the notification's stated terminal date.

Concessional IGST rates on specified COVID 19 relief supplies reduce tax on medicines, oxygen and medical equipment until end of September.
Concessional IGST rates are prescribed for specified COVID 19 relief goods listed by tariff classification, reducing the integrated tax payable on those supplies to the rates indicated against each entry. The measure identifies categories including medical grade oxygen, specified drugs, COVID 19 testing and inflammatory diagnostic kits, sanitizers, ventilation helmets, oxygen equipment, ventilators and related consumables, diagnostic and monitoring devices, ambulances and crematorium furnaces, each assigned a specific IGST rate; the notification exempts integrated tax in excess of those rates and is temporary in character until the end of September as noted.

Concessional UTGST rates for Covid 19 relief supplies set, reducing tax burdens on specified medical goods and equipment.
The Central Government, under the Union Territory Goods and Services Tax Act, 2017, exempts the portion of UT tax exceeding specified rates for listed Covid 19 relief supplies by tariff heading - including medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, ventilatory and oxygen equipment, pulse oximeters and ambulances - prescribing the applicable UTGST rate or nil rate against each item and making the concessional regime operative up to and inclusive of 30th September 2021.

Concessional GST rates for Covid-19 relief supplies limit state tax on specified medical items until late September.
Notification prescribes concessional Bihar state tax treatment for specified Covid-19 relief supplies by listing tariff classifications and applying reduced or nil state tax rates as set in the Table for items such as medical grade oxygen, specified drugs, diagnostic and testing kits, ventilators and respiratory devices, oxygen concentrators, pulse oximeters, sanitizers, helmets for non-invasive ventilation, crematorium furnaces and ambulances; the concessional rates apply up to and inclusive of 30th September 2021.