Late fee waiver for GSTR-4 filers: thresholds apply to reduce late penalties under GST for affected taxpayers.
The notification inserts a proviso waiving the portion of the total late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards: the portion exceeding two hundred and fifty rupees where the State tax payable is nil, and the portion exceeding one thousand rupees for other registered persons.

Late fee waiver for delayed FORM GSTR-4 filings: excess late fees above specified de minimis thresholds are waived.
Provides a prospective waiver mechanism for late fee on delayed FORM GSTR-4 filings for financial year 2021-22 onwards by exempting the portion of total late fee that exceeds prescribed de minimis thresholds, with one lower threshold applicable where the State tax payable is nil and a higher threshold applicable to other registered persons, effected by amendment to the existing finance department notification under the State GST framework.

Late fee cap for delayed filing of GSTR-1 limited to specified amounts for different taxpayer classes.
The notification waives the portion of the late fee payable under section 47 for failure to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods from June 2021 onwards, to the extent such fee exceeds specified fixed amounts. It creates a three-tier classification of registered persons-those with nil outward supplies; those with aggregate turnover up to a lower threshold in the preceding financial year (excluding nil suppliers); and those with aggregate turnover above that lower threshold up to a higher threshold (excluding nil suppliers)-with corresponding prescribed capped amounts set out in the Table.

Waiver of late fees for delayed GSTR-3B filings extends conditional relief and rationalises fee thresholds for registered persons.
The notification provides class-specific waiver and rationalisation of late fees for delayed FORM GSTR-3B filings: conditional retrospective waiver for returns due July 2017-April 2021 if filed within the June-August 2021 window, with a lower waiver threshold where central tax is nil; and fixed nominal waiver amounts for returns from June 2021 onwards for nil-State-tax filers and for taxpayers in specified turnover tiers. The amendment is effective from 1 June 2021 under section 128.

Late fee waiver for delayed GSTR-3B filings provides conditional relief for specified taxpayers and tax periods, subject to thresholds.
Rationalises the waiver of late fee for delayed filing of FORM GSTR-3B by substituting a table of class-based waiver periods effective 20 May 2021, providing a conditional retrospective waiver for July 2017-April 2021 if returns are filed between 1 June and 31 August 2021 (with a lower ceiling where state tax is nil), and prescribing nominal excess-waiver amounts for late filings from June 2021 onwards according to taxpayer class and tax profile.

Reduced interest rates for late GST payments instituted for the specified March-May return periods, with staged lower interest windows.
Amendment to Notification No. 13/2017-State Tax revises the proviso language, changes the "Tax period" heading to "Month/Quarter," and substitutes table entries setting staged interest rates for late GST payments for March-May 2021. The table differentiates taxpayers by aggregate turnover and return-filing category, prescribing initial lower or nil interest periods from the due date followed by higher rates thereafter. The notification takes effect from 18th May, 2021.

Reduced GST interest rates for delayed tax payment apply with staged nil and lower rates for March-May 2021.
Amendment revises GST interest rules to provide time-limited reduced interest rates for delayed tax payment for March-May 2021, substitutes wording in the first proviso to refer to taxpayers "liable to pay tax but fail to do so," changes the Table heading to "Month/Quarter," and prescribes graded interest rates and initial nil-interest grace periods differentiated by aggregate turnover and return category. The notification takes effect from 18 May 2021.

Timing of tax liability: now arises in the tax period in which completion certificate issuance or first occupation falls.
The amendment to Notification No. 06/2019 substitutes wording so that tax liability for a project is now fixed "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", and replaces the phrase "in whose case the liability to" with ", who shall". The change is effective from the 2nd day of June, 2021.

Input tax credit transfer allowed from developer to landowner-promoter for payment of tax on supplied apartments.
Permits a landowner-promoter to utilise the 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; inserts maintenance, repair or overhaul services for ships and other vessels and their components into the rate table; adjusts related table cross-references. The notification is effective from the 2nd day of June, 2021.

GST rate amendment alters tariff classification and adds Diethylcarbamazine to the state taxable goods list.
Amendment to the Maharashtra GST rate notification substitutes the Schedule I entry for S. No. 259A by replacing column (2) with "9503" and inserts a new List 1 entry after serial number 230 adding Diethylcarbamazine. The changes are made under the Maharashtra Goods and Services Tax Act, 2017 and come into force on the 2nd day of June, 2021.

Income tax rules amended to expand TDS/TCS reporting and require particulars where tax is not deducted or is reduced.
The Income tax (17th Amendment) Rules, 2021 amend rule 31A and various Annexures and Forms (26A, 26Q, 27EQ, 27Q) to require furnishing particulars where tax was not deducted or was deducted at a lower rate due to specified notifications, provisos or exemptions (including under sections 194A, second proviso to 194, proviso to sub section (1A) or sub section (2) of 196D, and sub section (5) of 194Q effective 1 July 2021), and to expand referenced sections and reporting fields to include newly applicable withholding/collection provisions and codes such as 194Q, 206AA, 206AB and 206CCA.

Research approval under section 35 extends tax-deduction eligibility to IIT Bhilai applied retrospectively across specified assessment years.
Central Government approves M/s Indian Institute of Technology, Bhilai under the category of University, College or other institution for Scientific Research and Research in Social Science and Statistical Research for purposes of clauses (ii) and (iii) of sub section (1) of section 35 of the Income tax Act, 1961 read with rules 5C and 5E, effective from assessment year 2021 2022 and applying through assessment years 2022 2023 to 2025 2026.

Companies incorporation rules add AGILE-PRO-S for GSTIN, EPFO/ESIC, profession tax, bank and shops registration processes.
The Companies (Incorporation) Rules, 2014 are amended to revise rule 38A: the heading is expanded to include Shops and Establishment Registration, AGILE-PRO is renamed AGILE-PRO-S, clauses substitute that Profession Tax Registration and Opening of Bank Account operate with effect from 23 February 2020, and Shops and Establishment Registration is added. The Annexure e-Form INC-35 is replaced with a revised form integrating GSTIN, EPFO, ESIC, Profession Tax, Bank Account and Shops and Establishment Registration as part of the SPICe+ process.

Notification amendment extends the statutory deadline by textual substitution and declares retrospective commencement.
Amendment substitutes the deadline in Notification No. CCT/26-2/2020-21/70/303 by replacing "31st day of May, 2021" with "30th day of June, 2021" under the powers of Section 168 and sub rule (3) of Rule 45 of the Goa GST Rules, and declares the amendment deemed to have come into force with effect from the 31st day of May, 2021.

GST notification amendment extends second proviso to include May for filing compliance under Goa GST.
The Commissioner, acting under the second proviso to sub section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017, amends Notification No. CCT/26-2/2018-19/64/1825 by inserting the words "and May" after "April" in the second proviso, thereby extending the temporal reference in that proviso to include May.

Due date extension for FORM ITC-04: furnishing for quarter ending March 2021 now extended to 30 June 2021.
The due date to furnish FORM ITC-04 for the quarter ending March 2021 is amended by substituting "31st May, 2021" with "30th June, 2021"; the Principal Commissioner of State Tax makes the amendment under powers conferred by the Assam GST Act and Rules, and the notification is deemed to have come into force with effect from 31st May, 2021.

Extension of GSTR-1 due date: May return filing window extended under Assam GST notification.
Extension of due date for filing FORM GSTR-1 for May 2021 by inserting "and May, 2021" into the second proviso of Notification No. 42/2021-GST; the amendment is made under the proviso to the GST return provision on the recommendations of the Council and is deemed to have come into force from 1 June 2021.

Common Adjudicating Authority appointments reassign adjudication powers to specified officers for listed customs show cause notices.
Appointment of officers as Common Adjudicating Authority by the Principal Director General, Directorate of Revenue Intelligence under clause (a) of section 152 of the Customs Act, delegating to those officers the powers and duties of specified adjudicating authorities for adjudication of the listed show cause notices, as set out in the Table mapping noticees, notices and corresponding original and common adjudicating authorities.

Cumulative input tax credit adjustment required in May GSTR-3B; April invoice details may be filed via IFF in May.
The amendment requires the condition for claiming input tax credit to apply cumulatively for April and May, 2021 and mandates that the FORM GSTR-3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months; additionally, registered persons may furnish April, 2021 invoice details using the Invoice Furnishing Facility from 1 May to 28 May, 2021.

GST return filing flexibility permits companies to use GSTR-3B and GSTR-1 or invoice furnishing facility with EVC verification.
A registered company is permitted, for the specified limited period, to furnish its return under section 39 in FORM GSTR-3B and to provide details of outward supplies under section 37 in FORM GSTR-1 or by using the invoice furnishing facility, with such filings verified through an electronic verification code (EVC).