Late fee waiver for GSTR-7 returns reduces per day penalty above threshold and waives total excess from June 2021.
The notification 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 from June 2021 onwards that exceeds a daily floor amount of twenty five rupees and provides that total late fee liability shall be waived where it exceeds an aggregate amount of one thousand rupees, effective 1 June 2021.

Late fee waiver for GSTR-4 filings: excess late fees above prescribed thresholds are waived from the operative date.
The amendment provides a threshold-based waiver of late fee for registered persons filing FORM GSTR-4 for financial year 2021-22 onwards: where state tax payable is nil, waiver applies to the late fee portion exceeding a lower threshold; for other registered persons a higher threshold applies. The provision limits recoverable late fee to those thresholds and relieves small or low-liability composition filers. The amendment is effective from 1 June 2021 and is issued under powers conferred by the Tamil Nadu Goods and Services Tax Act, 2017.

Late fee waiver for delayed GSTR-1 filing caps payable penalties by class of registered person from June 2021 onward.
The amendment waives the portion of late fee under section 47 for failure to furnish outward supplies in FORM GSTR-1 for the tax period June, 2021 onwards, by capping payable late fee for three classes of registered persons-nil outward suppliers, lower-turnover registered persons, and higher-turnover registered persons-each subject to a specified maximum amount; the amendment is effective from 1 June 2021.

Late fee waiver amended to set filing windows and class-based threshold exemptions for GST return non filing consequences.
Amendments substitute a table (effective 20 May 2021) that classifies registered persons by aggregate turnover and prescribes tax periods and limited waiver windows from the due date for late fees, and insert provisos (effective 1 June 2021) that waive late fees in excess of specified amounts for GSTR-3B returns filed late for July 2017-April 2021 within a prescribed filing window and prescribe fixed waiver amounts for late fees from June 2021 onward by class of registered person.

Delayed GST payment interest schedule revised for different turnover categories and specified months, with graduated rates and retroactive effect.
Amendment changes the non-compliance wording to "liable to pay tax but fail to do so" and replaces the table heading "Tax period" with "Month/Quarter." It substitutes entries differentiating taxpayers by aggregate turnover and return-filing category and prescribes a staged interest schedule for delayed GST payment across specified months and a quarter, with initial grace periods followed by progressively higher rates. The amendment is deemed effective from 18 May 2021.

Tax liability timing clarified: liability arises in the tax period containing issuance of completion certificate or first occupation.
Amendment replaces identification of the liable person with the words "who shall" and revises timing of liability to require accounting "in the 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 date of its first occupation, whichever is earlier, falls," thereby fixing the tax period for recognising liability as the period containing the completion certificate date or first occupation.

GST rate amendment adds ship maintenance services and permits developer promoter to utilise services notwithstanding the first proviso.
The notification amends the Puducherry GST rates table by (i) inserting language in serial number 3 to permit a developer promoter to utilise specified benefits notwithstanding the first proviso, (ii) adding item (ib) at serial number 25 to cover maintenance, repair or overhaul services for ships, vessels and their components, and (iii) substituting the cross reference in item (ii) to include (ib). The amendments commence on 2 June 2021.

GST rate amendment updates tariff classification and adds Diethylcarbamazine to the specified goods list, effective under Puducherry law.
The amendment substitutes the tariff classification entry for S. No. 259A in Schedule I with the code "9503" and inserts Diethylcarbamazine as serial 231 in List 1; it is issued under the Puducherry Goods and Services Tax Act, 2017 and comes into force on 2 June 2021.

GST compliance: cumulative input tax credit adjustment required for April-June and extended return filing windows.
Amends Tamil Nadu GST Rules, 2017 effective 1 June 2021: extends the deadline in rule 26(1) from 31 May 2021 to 31 August 2021; requires the condition in rule 36(4) to apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 or the quarter ending June 2021 furnished with cumulative input tax credit adjustments; and allows furnishing May 2021 details via IFF from 1 June 2021 to 28 June 2021 under rule 59(2).

Timing of GST liability: now fixed to the tax period containing the completion certificate or first occupation.
Amendment fixes the timing of GST liability to the tax period in which the date of issuance of the completion certificate for the project, where required, or the date of its first occupation, whichever is earlier, falls, replacing prior wording that tied liability to the date of issuance or first occupation; it also substitutes "in whose case the liability to" with "who shall."

Input Tax Credit transfer allowed between developer and landowner promoters for payment of tax on apartment supplies within a project.
Permits Input Tax Credit utilisation by a landowner promoter of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project; inserts an item for maintenance, repair or overhaul services in respect of ships and vessels and adjusts related cross references, with the amendment effective from the second day of June, 2021.

GST rate amendment substitutes tariff classification and adds Diethylcarbamazine to List I, effective by government notification.
The notification amends an earlier Nagaland GST notification by substituting the Schedule I tariff entry with 9503 for the identified serial and by inserting Diethylcarbamazine as a new entry in List I; the State invokes powers under the Nagaland Goods and Services Tax Act to make the changes, and the notification takes effect on the 2nd day of June 2021.

Tax liability timing clarified: declare liability by the tax period containing project completion or first occupation.
Amendment replaces "in whose case the liability to" with ", who shall" and redefines the trigger for tax liability so that the tax is to be recognized 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.

Input tax credit for landowner promoters allowed; maintenance services for ships placed under a revised GST rate and applicability clarified.
The notification allows a landowner promoter to utilise input tax credit charged by the 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 into the notification's table under a specified GST rate, with consequential textual substitutions; effective from 2 June 2021.

GST tariff amendment: substitution of tariff classification and addition of Diethylcarbamazine altering state SGST schedule and applicability.
Amends the Rajasthan SGST notification to substitute the tariff entry in Schedule I with heading 9503 for the specified serial and to insert Diethylcarbamazine as a new entry in List 1; amendments take effect on the notification's stated commencement date and are made pursuant to the state GST statute on the Council's recommendations.

Timing of GST liability clarified: declare and discharge tax in the tax period containing completion certificate issuance or first occupation.
Amendment clarifies that the person liable "who shall" be subject to the tax must account for the GST 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 notified as coming into force on the date specified in the notification.

Input tax credit eligibility extended to landowner-promoters for apartments; ship repair services added to concessional GST schedule.
The amendment permits a landowner-promoter to utilise input tax credit charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project. It also inserts maintenance, repair and overhaul services for ships and other vessels, including engines and parts, into the notification's concessional rate table and updates cross-references accordingly.

GST tariff substitution: tariff code updated and Diethylcarbamazine added to the taxable list, effective immediately.
The notification amends the State GST schedule by substituting the Schedule I column (2) entry against serial number 259A with tariff code 9503 and by inserting Diethylcarbamazine as serial number 231 in List 1; the changes are made under section 9(1) and section 15(5) of the State GST Act and take effect from 2 June 2021.

Amendment to GST notification adds an additional month to the proviso, thereby extending the notification's coverage period.
Amendment expands an existing GST notification by inserting an additional month into the Second proviso, thereby extending the proviso's temporal application to cover that month alongside the previously specified month. The Commissioner, under statutory powers and on Council recommendation, declares the amendment to be effective from the first day of the stated calendar month.

GST notification amendment revises the tax period for liability linked to completion certificate or first occupation.
Amendment to a Uttar Pradesh SGST notification revises the wording on when liability is to be discharged, linking compliance to a tax period not later than the tax period in which the completion certificate is issued or the date of first occupation, whichever is earlier. The change is made under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, and takes effect from 2 June 2021.