GST compliance deadline extension relieves specified actions and filings under pandemic-related time limit provisions.
Extension of time limits for completion of specified actions and compliances under the Uttar Pradesh Goods and Services Tax Act, 2017, and the corresponding IGST and UTGST provisions, where the prescribed period fell between 15 April 2021 and 30 May 2021. The notification extends such deadlines to 31 May 2021 for proceedings, notices, orders, appeals, replies, applications and related records, subject to express exclusions and a separate extension under rule 9 up to 15 June 2021.

Anti-dumping duty extension on glazed/vitrified porcelain tiles from China PR continued through end of year under Customs Tariff provisions.
Extension of anti-dumping duty on Glazed/Unglazed Porcelain/Vitrified tiles in polished or unpolished finish with less than three percent water absorption, originating in or exported from China PR, by substituting the earlier expiry date in paragraph 3 of Notification No. 29/2017-Customs (ADD) so as to continue the levy of the anti-dumping duty on the specified subject goods.

Enterprise classification criteria drive reclassification and Udyam online registration based on self-declaration and linked tax data.
A composite test of investment in plant and machinery or equipment and turnover determines micro, small or medium status; aggregation applies to all units with the same PAN across GSTINs. Udyam Registration is an online, self-declaration based process issuing a permanent Udyam Registration Number and e-certificate; calculation of investment and turnover is linked to Income Tax Returns, PAN and GST data, with temporary self-declaration relief for new enterprises until first ITR. Updates, re-registration by existing registrants, transitional protections for graduation, and single-window facilitation and grievance mechanisms are prescribed.

Vivad se Vishwas deadline extensions extend filing and payment timelines for scheme participation and claims.
Amendments to the notification under the Direct Tax Vivad se Vishwas Act, 2020 substitute later deadlines in clauses (b) and (c) of the earlier notification and insert a new clause (d) fixing the last date under clause (l) of sub section (1) of section 2 of the Act; the notification comes into force upon publication in the Official Gazette.

Time-limit extensions for income-tax compliance extended to September deadline under the relief act, covering assessments, penalties and Aadhaar intimations.
Extensions under the relief Act further postpone income tax assessment and reassessment time limits to the end of September; extend the period for imposition of penalties with specified end dates; extend the deadline for Aadhaar intimation to the prescribed authority to the end of September; and extend to the end of September the time limit for sending certain intimations under the Finance Act chapter concerned, thereby modifying earlier notifications.

Tax liability timing clarified: taxpayers must account tax in the period containing issuance of completion certificate or first occupation.
Amendment substitutes wording in the first paragraph of Notification No. 06/2019 to (a) replace the actor phrase with "who shall" and (b) require tax to be accounted "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." The notification is deemed effective from 2 June 2021.

Input tax credit eligibility extended to landowner-promoters for apartments; ship maintenance services newly specified in the rate table.
The notification permits 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 project, and inserts maintenance, repair or overhaul services for ships and other vessels, their engines and components, as a distinct Table entry with updated rate and cross-references; the amendment is effective from the 2nd day of June, 2021.

GST classification amendment: tariff code substitution and addition of Diethylcarbamazine under GST law, effective from early June.
The State GST rate notification substitutes the Schedule I entry for item 259A by replacing column (2) with tariff heading "9503" and inserts "Diethylcarbamazine" as serial 231 in List 1; the amendment affects applicability of the 2.5% State GST rate to those goods and is deemed effective from 2 June 2021.

Tariff classification correction: notification amended to replace 3804 94 with 3808 94 in the specified table entry.
The English version of Notification No. F.12(1)FD/Tax/2021-28 dated 14 June 2021 is corrected: in the Table at Sl. No. 8, column (2), the tariff heading "3804 94" shall be read as "3808 94," as issued by the Finance Department (Tax Division) as a formal corrigendum.

Companies (Accounting Standards) Rules require companies to apply specified Accounting Standards and outline SMC exemptions and disclosure obligations.
Notification prescribes the Companies (Accounting Standards) Rules, 2021, specifying Accounting Standards 1-5, 7 and 9-29 for companies not subject to Ind AS, effective for periods commencing on or after 1 April 2021. Every company (except those to which Ind AS apply) and its auditors must comply with these Accounting Standards in preparing financial statements. The rules define a Small and Medium Sized Company (SMC), permit limited exemptions or relaxations for SMCs subject to disclosure, and require a two period SMC continuity test before new SMC reliefs apply.

Concessional SGST for Covid-19 relief supplies: specified medical goods subject to reduced or nil state tax rates until expiry.
Concessional SGST is provided on specified Covid-19 relief goods by exempting or capping State tax on listed tariff items, with each item assigned either nil or reduced state rates. The list includes medical oxygen, specified drugs, diagnostic and testing kits, sanitizers, respiratory support devices, monitoring equipment, ambulances and crematorium furnaces. The concession is effected by reference to Customs Tariff classifications and limits SGST collectible under section 9 of the Goa Act.

Temporary state tax reduction on specified services applied for a limited period under Goa GST notification.
The amendment inserts a proviso in the existing notification providing that, for a specified limited period, the State tax on the services described in the relevant clause shall be levied at a single prescribed rate irrespective of the rate shown in the notification's rate column.

Common Adjudicating Authority appointed to centralise adjudication of specified show cause notices, aligning adjudicatory responsibility.
The Principal Director General, Revenue Intelligence designates officers named in the notification to act as Common Adjudicating Authority, empowering them to exercise the powers and perform the duties of the originally appointed adjudicating officers for the adjudication of the listed show cause notices against the specified noticees, thereby centralising adjudicatory responsibility as mapped in the notification's table.

Extension of compliance deadlines under JGST Act extends specified time limits and refund order timelines for pandemic-affected periods.
Where any time limit for completion or compliance of an action by any authority or person under the Act fell within the pandemic-affected period and was not met, that time limit is extended to the notified cutoff for completion, covering proceedings, orders, notices, sanctions, approvals and the filing or furnishing of appeals, replies, applications, reports, documents, returns or statements, subject to explicit exclusions for certain substantive provisions, returns-related sub provisions, e way bill obligations and rules made thereunder.

Cumulative input tax credit adjustment required for specified months; May return must include cumulative ITC and April IFF window allowed.
The amendment requires the condition in rule 36(4) to apply cumulatively for April and May 2021 and obliges the FORM GSTR-3B return for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details via the Input Furnishing Facility (IFF) from 1 May 2021 to 28 May 2021.

Extension of return filing deadline: GSTR-1 for April 2021 due by the twenty-sixth day of the succeeding month.
The Commissioner amends Notification No. 83/2020 to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under sub-section (1) of section 39: the return for the April 2021 tax period is extended until the twenty-sixth day of the month succeeding that tax period.

Extension of ITC-04 filing deadline: declarations for Jan-Mar 2021 job worker transactions now due by end of May.
Extension of the filing deadline for FORM GST ITC-04 is granted for goods dispatched to or received from a job worker during 1 January 2021 to 31 March 2021, with the time for furnishing the declaration extended to 31 May 2021; the notification is deemed effective from 25 April 2021.

Furnishing of GSTR-4 returns: requirement imposed for the fiscal year with an extended filing deadline.
The notification inserts a proviso requiring specified persons to furnish the return in FORM GSTR-4 of the Jharkhand Goods and Services Tax Rules, 2017 for the financial year ending 31st March, 2021, up to the 31st day of May, 2021, and states the amendment is deemed effective from 30th April, 2021.

Late fee waiver for specified GST return filers allowing limited additional days to furnish GSTR-3B and avoid penalties.
The amendment waives the late fee for failure to furnish returns in FORM GSTR-3B for specified tax periods and classes of registered persons, differentiating relief by aggregate turnover categories and filing regimes, with distinct additional filing windows for each category as set out in the inserted Table; the waiver applies only for the periods specified and is effective from the stated commencement date.

Late fee rates for GST returns vary by turnover and return type, with amended timelines effective from April 2021.
Amendment inserts categories based on aggregate turnover and return type into the State Tax notification, prescribing a graduated late-fee schedule for initial and subsequent delayed filing periods for specified March and April 2021 tax periods and the quarter ending March 2021. The change is issued under the State GST Act and is deemed to have come into force from 18 April 2021, amending the principal notification dated 29 June 2017.