Late fee waiver for delayed GSTR-3B filings enabling conditional relief for specified taxpayers and tax periods.
Rationalizes the late fee waiver for delayed FORM GSTR-3B filings by prescribing differentiated grace periods and capped late-fee exposure tied to classes of registered persons based on aggregate turnover and return type. It provides conditional retrospective waiver for returns due July 2017-April 2021 if filed in a specified window, waiving late-fee amounts above modest thresholds and a lower threshold where state tax is nil. From June 2021 onwards the amendment caps payable late-fee exposure for defined classes by specifying fixed minimal fee floors.

Reduced GST interest rates offer temporary relief for late return payments for March to May tax periods.
Amendment revises the GST interest schedule for March, April and May tax periods by substituting the liability phrasing, changing the table heading to month/quarter and prescribing a staggered interest regime: higher-turnover taxpayers receive a short concessional rate followed by the standard rate; lower-turnover taxpayers and specified return categories receive an initial nil-interest window followed by stepped rates before the standard rate applies. The changes differentiate monthly and quarterly filers and are effective from a specified date in May 2021 as a temporary relief measure.

Tax liability timing: recognition required within the tax period containing the project's completion certificate or first occupation.
The amendment substitutes wording to clarify the actor and timing of tax liability: it replaces the subject phrase with ", who shall" and requires that liability be recognised in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, or the date of its first occupation, whichever is earlier, falls.

Input tax credit entitlement expanded so landowner promoters may use developer charged credit for apartment supplies within a project.
Amendment permits a landowner promoter to utilize the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in such project. It also inserts a new item for maintenance, repair or overhaul services for ships and vessels, their engines and components, and updates cross references accordingly; the notification specifies an effective commencement date in June 2021.

Refund procedure amended to allow withdrawal, exclude deficiency-response time from limitation, and enable release of withheld refunds.
Amendments permit extension of time for revocation of cancellation by senior commissioners; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two year refund limitation where a fresh claim is filed after rectification; allow withdrawal of refund applications via FORM GST RFD-01W with automatic re-crediting of debited ledger amounts; and substitute FORM GST RFD-07 to provide distinct Part A (withholding) and Part B (release) procedures, enabling release of withheld refunds when conditions no longer exist.

GST classification change substitutes a tariff entry and adds Diethylcarbamazine to the state's notified schedule, altering tax classification.
The notification amends the State GST rate schedule by substituting the column (2) entry for S. No. 259A in Schedule I with tariff code "9503" and by inserting a new List 1 entry, serial (231) Diethylcarbamazine, thereby updating the classification and the notified list; the amendment takes effect from the date specified in the notification.

GST tariff classification correction replaces an incorrect entry for serial number eight under the State Tax Rate notification.
Classification correction for GST rate purposes substitutes tariff entry "3804 94" with "3808 94" in column (2) against serial number 8 of Notification No. 05/2021-State Tax (Rate) dated 14 June 2021 under the Arunachal Pradesh SGST framework.

Tariff classification amendment corrects a listed tariff code entry in the Union Territory GST rate notification, updating the table entry.
Corrigendum to Notification No. 05/2021 Union Territory Tax (Rate) (14 June 2021): in the Table, against Sl. No. 8, column (2), substitute "3804 94" with "3808 94", correcting the tariff classification entry in the UTGST rate schedule as published in the Gazette under G.S.R. 413(E).

Tariff classification correction updates an entry in the IGST rate notification, substituting one tariff heading for another.
Correction to the IGST rate notification directs that, in the Table to Notification No. 05/2021-Integrated Tax (Rate), dated 14 June 2021, the entry at Sl. No. 8, column (2) is amended by replacing the previously listed tariff code with the corrected tariff code; the change is confined to that Table entry.

Tariff classification correction: GST notification amends entry eight to replace the incorrect tariff code with the corrected code.
Corrigendum dated 15th June 2021 amends Notification No. 05/2021 Central Tax (Rate) by directing that in the Table, against Sl. No. 8, column (2), the entry "3804 94" be read as "3808 94", effecting a correction to the tariff classification published under G.S.R. 405(E).

Amendment to board meeting rules removes Rule 4, altering board meeting governance and effective on publication.
The Central Government issues the Companies (Meetings of Board and its Powers) Amendment Rules, 2021, which omit Rule 4 of the 2014 Rules; the amendment is promulgated under statutory powers conferred by the Companies Act and comes into force on publication in the Official Gazette.

Waiver of penalty extended by amending notification dates to enlarge the compliance period under Andhra Pradesh GST.
The Government, exercising powers under the Andhra Pradesh Goods and Services Tax Act, 2017 and on GST Council recommendations, amends G.O.Ms.No.32 (15 02 2021) to extend the period for the waiver of penalty regarding noncompliance with G.O.Ms.No.142 (15 05 2020) by substituting the original cutoff and commencement dates with later dates.

E invoicing threshold reduced, expanding applicability to more taxpayers; change effective from April under GST rules per notification amendment.
Amendment to G.O.Ms.No.141 substitutes the previously stated turnover benchmark in the first paragraph with a lower turnover benchmark, thereby reducing the aggregate turnover threshold for e invoicing applicability; the change is made under sub rule (4) of rule 48 of the Andhra Pradesh Goods and Services Tax Rules, 2017, and is deemed effective from 1st April, 2021.

Exclusion of specified persons from APGST registration provisions narrows who is subject to certain section 25 requirements.
Notification excludes specified classes from the applicability of the provisions of sub-section (6B) or sub-section (6C) of section 25 of the Andhra Pradesh Goods and Services Tax Act, 2017, issuing the exclusion under sub-section (6D) of section 25 on recommendations of the GST Council and superseding an earlier notification; exempted categories include non-citizens, central or state government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and applicants for registration.

Due date extension for GSTR-1: monthly filers receive extended deadline; quarterly filers receive additional time.
The time limit for furnishing details of outward supplies in FORM GSTR-1 under the Andhra Pradesh GST Rules is extended: generally to the eleventh day of the month succeeding the tax period, and for registered persons required to furnish quarterly returns under the proviso to subsection (1) of section 39 to the thirteenth day of the month succeeding the tax period. The notification supersedes specified earlier orders and is effective from the first day of January, 2021.

Concessional SGST on Covid 19 relief supplies extended, specific essential medical items subject to reduced state tax rates.
Temporary exemption of state GST is granted for specified Covid 19 relief goods to the extent the tax exceeds the rates stated in the notification table. The list identifies medical grade oxygen, named drugs (including Tocilizumab, Amphotericin B, Remdesivir, Heparin), Covid 19 test and inflammatory marker kits, sanitizers, respiratory support devices and accessories, oxygen concentrators, ventilators, pulse oximeters, temperature screening equipment, crematorium furnaces, ambulances and certain helmets, each with the corresponding concessional or nil rate shown. The measure is framed as a public interest exemption for the notified period.

State tax on specified services temporarily reduced for a limited period, altering levy irrespective of prior rate.
The notification amends the Tamil Nadu GST notification to provide that for the period beginning 14th June, 2021 and ending 30th September, 2021 the state tax on services specified in clause (f) against serial number 3 shall, irrespective of the previously specified rate, be levied at the rate of 2.5 per cent; the amendment is declared to be effective from 14th June, 2021.

Tariff classification correction: notification amends commodity code in table entry, replacing incorrect code with correct one.
Correction of a tariff classification entry in the notification dated 14 June 2021: at page 1, Table, against Serial No. 8, in column (2), the code "3804 94" is to be read as "3808 94". The corrigendum, issued by the Finance Department (Revenue Branch), Government of Nagaland, dated 15 June 2021, effects this substitution only.

Cost Inflation Index updated to reflect new index entry, affecting capital gains indexation and future assessment years.
Amendment inserts a new entry in the schedule for the Cost Inflation Index, adding the financial year 2021-2022 with a specified index value, thereby extending the statutory indexation schedule used to compute indexed cost of acquisition for capital gains. The amendment is effective from 1 April 2022 and applies to the assessment year commencing thereafter and subsequent assessment years.

Fixation of tariff value updated for edible oils, brass scrap, areca nut, gold and silver, effective from mid June.
The Central Board of Indirect Taxes and Customs, under the authority of sub-section (2) of section 14 of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified imports: edible oils (various palm and soybean oils), brass scrap (all grades), areca nuts, and specified forms of gold and silver, with stated unit and per tonne values and certain exclusions; the amendment is effective from 16th June, 2021.