Concessional UTGST rates for Covid 19 relief supplies set, reducing tax burdens on specified medical goods and equipment.
The Central Government, under the Union Territory Goods and Services Tax Act, 2017, exempts the portion of UT tax exceeding specified rates for listed Covid 19 relief supplies by tariff heading - including medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, ventilatory and oxygen equipment, pulse oximeters and ambulances - prescribing the applicable UTGST rate or nil rate against each item and making the concessional regime operative up to and inclusive of 30th September 2021.

Concessional GST rates for Covid-19 relief supplies limit state tax on specified medical items until late September.
Notification prescribes concessional Bihar state tax treatment for specified Covid-19 relief supplies by listing tariff classifications and applying reduced or nil state tax rates as set in the Table for items such as medical grade oxygen, specified drugs, diagnostic and testing kits, ventilators and respiratory devices, oxygen concentrators, pulse oximeters, sanitizers, helmets for non-invasive ventilation, crematorium furnaces and ambulances; the concessional rates apply up to and inclusive of 30th September 2021.

GSTR-1 filing deadline extension: May 2021 returns included under the extended due date, effective from June commencement.
The Commissioner amended Notification No. 13/2020-C.T./GST by inserting "and May, 2021" into the second proviso, thereby extending the filing deadline for FORM GSTR-1 to include the tax period of May, 2021; the amendment is effective from 1 June 2021 and issued as Notification No. 04/2021-C.T./GST dated 14/06/2021.

Temporary UTGST rate change for specified services: a fixed union territory tax rate applies for a limited period.
The notification amends the principal UTGST rate notification to impose, for a limited period beginning on the notification date and ending on a specified cutoff, a fixed union territory tax rate on services described in item (iv)(f) of serial number 3, to be levied irrespective of the rate shown in the principal notification; the amendment is made by the Central Government on Council recommendation under the Union Territory and Central GST statutory powers.

Integrated tax rate change: temporary lower IGST on specified services following GST Council recommendation during a limited period.
Inserts a proviso in the rate table of Notification No. 08/2017 to levy a reduced integrated tax on the services described in the specified clause for a limited period beginning in mid June and ending at the close of September, such levy to apply irrespective of the rate otherwise specified in the Table, implementing the GST Council's recommendation and effecting a temporary modification to the rate schedule under the statutory powers invoked.

Central tax reduced for specified services for a temporary period under amended notification, affecting levy and compliance.
Insertion of a proviso in Notification No. 11/2017-Central Tax (Rate) prescribing that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the central tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in column (4), be levied at a reduced central tax rate.

State tax rate on specified services temporarily fixed below scheduled rate for a defined period.
A proviso is inserted into Notification No. 11/2017-State Tax (Rate) to provide 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 table, be levied at the temporarily prescribed rate.

Appointment of Member: Anand Mohan Bajaj designated as Member under SEBI Act, replacing prior notification entry.
The Ministry of Finance amends the principal notification by substituting the entry at serial number two, designating Anand Mohan Bajaj as a Member, thereby modifying the listed composition of members under the authority conferred by the Securities and Exchange Board of India Act.

Late fee waiver for delayed GSTR-3B filings: limited post-due-date windows granted to specified classes of taxpayers.
The state notification inserts a proviso waiving late fees for failure to furnish FORM GSTR-3B by the due date for specified classes of registered persons, defining for each class the relevant tax periods and a limited period after the due date during which late fees are waived: a fifteen-day waiver window for taxpayers above the aggregate turnover threshold for March and April 2021; a thirty-day window for taxpayers at or below the threshold liable under the primary return-filing requirement for March and April 2021; and a thirty-day window for below-threshold taxpayers liable under the proviso to the primary requirement for January-March 2021. The amendment is effective from the notified commencement date.

Late fee structure for GST returns updated, with staged waiver and incremental rates based on turnover and return type.
The amendment inserts entries prescribing a staged late-fee regime for GST returns: taxpayers above the turnover threshold face a reduced rate for the first 15 days after the due date and a higher rate thereafter; taxpayers at or below the turnover threshold (under section 39(1) and its proviso) and those under section 39(2) receive an initial waiver or reduced rate for the first 15 days, a moderate rate for the next 15 days, and a higher rate thereafter for specified periods. The amendment is effective from 18 April 2021.

Return filing extension for companies permits GSTR-3B and GSTR-1 filings via EVC for a specified filing window.
The amendment to Rule 26(1) of the Mizoram GST Rules permits persons registered under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings for the specified window are verified through an Electronic Verification Code (EVC); the amendment takes effect on publication in the Official Gazette.

Timing of tax liability clarified: liability tied to the tax period containing completion certificate issuance or first occupation.
The notification amends the timing of tax liability wording to require persons "who shall" be liable, specifying that liability arises "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 amendment is effective from the 2nd day of June, 2021.

Extension of GST compliance deadlines and cumulative input tax credit adjustment required for quarterly return filing.
Amendments extend certain GST compliance deadlines and adjust filing mechanics: the rule 26 deadline is postponed; rule 36 requires the specified condition to apply cumulatively for April, May and June 2021 and mandates that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments for those months; rule 59 permits filing of Invoice Furnishing Facility details for May 2021 within a prescribed window in June 2021.

Notification date amendments extend specified filing and compliance deadlines by substituting earlier cut off dates and confirming effectiveness.
Amendments substitute multiple cut off dates in clause (i), proviso to clause (i), and clause (ii) of the principal State Tax notification, replacing end of May dates with end of June dates and shifting one mid June deadline to mid July, thereby altering the filing and compliance timetable; the notification is declared to come into force with effect from the 30th day of May, 2021.

Exclusion of government departments and local authorities from notified registered person status under rule; notification amended.
Amendment inserts the words "a government department, a local authority," into the first paragraph of the principal notification under the Mizoram Goods and Services Tax Rules pursuant to sub rule (4) of rule 48, thereby expressly excluding government departments and local authorities from the class of notified registered persons in Notification No. 13/2020 State Tax.

Late fee waiver for delayed GSTR 7 returns: excess daily penalties and aggregate excess late fees are waived.
Waives late fee amounts for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 by the due date for returns from June 2021 onward, specifically cancelling late fee sums that exceed a prescribed daily penalty threshold while limiting the waiver by an overall capped amount; filing obligations and payable fees within the daily threshold or aggregate cap remain unaffected.

Late fee waiver for GSTR-4 returns: excess late fees waived where central tax is nil or for other registrants.
The notification amends the earlier state GST notification to waive, for returns in FORM GSTR-4 for financial year 2021-22 onwards, the portion of late fee payable that exceeds specified thresholds: amounts in excess of two hundred and fifty rupees where central tax payable in the return is nil, and amounts in excess of one thousand rupees for other registered persons.

Late fee caps for GSTR-1 filing: waiver of excess late fees for specified classes of registrants effective from the stated tax period.
Insert provision waiving late fee amounts in excess of specified caps for failure to furnish outward supplies in FORM GSTR-1 by the due date for tax periods/quarters from June 2021 onward, with distinct caps prescribed for registrants with nil outward supplies and for registrants falling within two turnover bands based on their preceding financial year aggregate turnover.

GST Rate Amendment adds ship maintenance services to taxable schedule and permits developer promoter utilisation despite first proviso.
The notification amends the Mizoram State GST rate schedule by adding a proviso allowing a developer promoter to utilise certain benefits notwithstanding the first proviso, and by inserting item (ib) under serial number 25 to cover maintenance, repair or overhaul services for ships and vessels with the applicable State tax rate; references are adjusted to include the new item (ib). The amendments are effective from the 2nd day of June, 2021.

Late fee waiver for GSTR-3B filings extends concessions to registered persons, easing penalties for delayed returns within relief period.
Amendment replaces the eighth proviso to Notification No.76/2018-State Tax to reset classes of registered persons by aggregate turnover and to specify distinct waiver periods for late fees on FORM GSTR-3B for defined tax months and quarters. It further inserts provisos granting a time-bound waiver for returns due from July 2017 to April 2021 when filed within the relief window, limits waiver application by minimum amounts for nil-tax returns, and prescribes capped waiver amounts for returns from June 2021 onwards differentiated by taxpayer turnover classes.