GST compliance deadline extension provides extra time for pandemic-delayed filings and procedural actions.
Extension of statutory time limits under the Himachal Pradesh GST framework extends deadlines for actions and compliances falling between 15 April 2021 and 30 May 2021 up to 31 May 2021, covering proceedings, orders, notices, filings and returns; specified provisions including Chapter IV, certain listed sections, most of the return-filing provision, e-way bill obligations and rules thereunder are excluded. Rule 9 actions falling in May 2021 are extended to 15 June 2021, and issuance of orders rejecting refund claims is extended to fifteen days after reply or 31 May 2021, whichever is later.

Cumulative input tax credit adjustment requires May GSTR-3B to include consolidated ITC; April IFF details allowed in a filing window.
The amendment requires cumulative input tax credit adjustment for April and May, 2021, and mandates that the return in FORM GSTR-3B for May, 2021 be furnished with that cumulative ITC adjustment; it also allows furnishing April, 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed filing window in May, 2021.

Concessional GST rates for Covid-19 relief supplies declared, specified medical goods taxed at reduced state GST through September
The Government of Karnataka notifies concessional state tax treatment for specified goods used in Covid-19 relief by exempting state tax to the extent indicated against each item in the Table, applying to tariff items in the First Schedule to the Customs Tariff Act. The Table lists medical-grade oxygen, specified medicines, testing and diagnostic kits, PPE and respiratory support equipment among others, with reduced state tax incidence specified for each entry. The notification is effective from 14 June 2021 and remains in force up to and inclusive of 30 September 2021.

State tax on specified services fixed at a reduced rate for a limited period under amended GST notification.
For the period beginning 14 June 2021 and ending 30 September 2021, the state tax on services specified in clause (f) of item (iv) in the Table of Notification (11/2017) shall, irrespective of the rate previously specified, be levied at the rate of 2.5 per cent; the amendment is deemed effective from 14 June 2021.

Concessional GST rates for Covid 19 relief supplies provide reduced state tax on specified medical goods and devices.
Exempts state tax under the Puducherry GST Act on specified Covid 19 relief goods to the extent it exceeds the listed rates for each tariff heading, listing medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, respiratory and oxygenation equipment, ventilators and related accessories, pulse oximeters, temperature check equipment and ambulances, with reduced or nil rates assigned per entry and the measure taken under section 11(1) on council recommendation in the public interest.

Temporary state GST rate change for specified services overrides prior rates for a defined period.
The notification inserts a proviso prescribing that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the State tax on the service described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the notification table, be levied at the uniform rate of 2.5 percent.

Concessional NGST rates apply to designated Covid 19 relief supplies, reducing state tax on specified medical goods and devices.
Exempts specified medical goods and devices used in Covid 19 relief from Nagaland State GST to the extent indicated, under section 11 of the Nagaland Goods and Services Tax Act, 2017, listing tariff headings and goods (including oxygen, specified medicines, testing and marker kits, sanitizers, respiratory support equipment, pulse oximeters, temperature equipment, crematorium furnaces and ambulances) with corresponding concessional state tax rates as set out in the Table, and limiting the exemption's operation up to and inclusive of 30th September 2021.

Reduced central tax on specified services temporarily applied irrespective of notified rate under state GST amendment.
Amendment inserts a proviso prescribing that, for a defined short period, central tax on the services described in the specified Table item shall be levied at a reduced uniform rate irrespective of the rate shown in the notification's rate column; the change is effected by insertion of that proviso into the existing notification under the State's GST powers.

Purchase tax rebate for Sonamukhi exports granted, subject to non refund of deposited tax, interest or penalties.
Under powers conferred by section 174(2A) of the Rajasthan GST Act, the State Government grants a 100% rebate of purchase tax payable under the Rajasthan Sales Tax Act on purchase of Sonamukhi in the course of export outside India, subject to the condition that any purchase tax, interest or penalty already deposited shall not be refunded.

Concessional GST on specified medical supplies extended with reduced rates and exemptions for pandemic relief until expiry.
Concessional GST treatment is specified for a defined list of medical goods and related equipment by notification under the Rajasthan Goods and Services Tax Act, 2017, prescribing nil or reduced state-tax rates for goods identified by customs tariff headings and described in the Table, and limiting the state GST chargeable on those items to the amounts stated; the notification remains in force up to and inclusive of 30 September 2021.

State GST rate adjustment: temporary uniform levy on specified services irrespective of previously notified rates.
The State amends notification No. F.12(56)FD/Tax/2017-Pt-I-49 to add a proviso to item (iv) against serial number 3: services described in clause (f) of that item shall, for a limited period, be levied state tax at a uniform rate irrespective of the rate previously specified in the schedule, pursuant to powers under specified sections of the State GST Act and on the recommendation of the Council in the public interest.

Concessional SGST rates for specified Covid 19 relief supplies capped at listed rates until the end of September 2021.
Government of Meghalaya limits state GST on specified Covid 19 relief goods to the rates shown in the notification table by exempting that part of state tax which exceeds the corresponding specified rate for each listed tariff item; the measure covers identified medical supplies, therapeutics, diagnostic and respiratory equipment, testing kits, sanitizers and ambulances and remains in force up to and inclusive of 30th September 2021.

Temporary reduced state tax rate for specified services: concessional levy irrespective of listed rates during the notified period.
The amendment inserts a proviso varying the state tax for services described under item (iv), clause (f) of serial number 3 in the original notification, providing that for the notified period the state tax on those specified services shall be levied at a concessional rate irrespective of the rate previously specified in the notification's rate column.

Late fee waiver for delayed GSTR-3B filings for specified taxpayers extending relief for defined return periods.
The amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, by providing limited waiver windows measured from the due date for defined tax periods: a fifteen day window for larger taxpayers for March-April 2021, and thirty day windows for smaller taxpayers for March-April 2021 and for the January-March 2021 quarter; the notification is effective from 20 April 2021.

Reduced interest on delayed GST returns: graded relief by turnover band and filing delay for March-April 2021 returns.
The notification inserts a table providing differentiated interest treatment for delayed GST returns relating to March and April 2021: higher turnover taxpayers face a reduced interest rate for the first fifteen days from the due date and a higher rate thereafter; lower turnover taxpayers and those covered by the proviso to subsection (1) and subsection (2) of Section 39 receive nil interest for the first fifteen days, an intermediate rate for the next fifteen days, and the higher rate thereafter. The amendment applies to returns specified under Section 39 and the quarter ending March 2021 and is effective retrospectively from 18 April 2021.

Return filing flexibility: companies may file GST returns and outward supply details using prescribed forms verified via EVC.
The amendment permits persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GST-3B and to furnish details of outward supplies under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through an Electronic Verification Code (EVC).

Extension of EVC deadline permits electronic return filing with cumulative input tax credit adjustment for affected tax periods.
The amendment permits returns to be furnished by EVC beyond the earlier deadline, declares rule 36(4) conditions to apply cumulatively for April, May and June 2021 with the June return or quarter return filed with cumulative input tax credit adjustments, and allows registered persons to furnish May outward-supply details using the Invoice Furnishing Facility within a specified window in June 2021.

Due date extension for GSTR-4 filings to a July deadline, deemed effective from the prior May filing date.
Amends a prior notification to substitute the due date for filing FORM GSTR-4 for financial year 2020-21 from 31st May, 2021 to 31st July, 2021. The amendment is effected under powers conferred by section 148 of the Goods and Services Tax Act, and the notification is deemed to have come into force with effect from 31st May, 2021, thereby retroactively extending the filing deadline by substitution in the proviso of the earlier notification.

Extension of compliance due dates: specified GST filings falling in April-June are deferred to late June and mid July.
Amendment substitutes specified original May deadlines in the prior notification with later June and July dates across clause (i), its proviso, and clause (ii), thereby extending due dates for certain GST compliances; the amendment is deemed to have come into force from 30th May 2021 and applies retroactively to the covered period.

E-invoice exclusion for government departments and local authorities removes them from mandatory e-invoice requirement under GST rule.
The notification inserts the words "a government department, a local authority," into Notification No. 441-F.T. dated 3 April 2020 to exclude government departments and local authorities from the e-invoicing obligation, with effect from the beginning of June 2021.