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No. CCT/26-2/2020-21/73/609 - Dated: 07-06-2021 - Goa SGST GST - States
Amendment in Notification No. CCT/26-2/2020- 21/70/303 dated the 12th May, 2021
Show AI Summary
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.
No. CCT/26-2/2020-21/72/608 - Dated: 07-06-2021 - Goa SGST GST - States
Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th November, 2020
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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.
No. 46/2021-GST - Dated: 07-06-2021 - Assam SGST GST - States
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
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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.
No. 45/2021-GST - Dated: 07-06-2021 - Assam SGST GST - States
Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.
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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.
No. 28/2021-Customs (N.T./CAA/DRI) - Dated: 07-06-2021 - Cus (NT) Customs
Appointment of Common Adjudicating Authority
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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.
No. (4-C/2021) FD 02 CSL 2021 - Dated: 07-06-2021 - Karnataka SGST GST - States
Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2021.
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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.
No. (4-B/2021) FD 02 CSL 2021 - Dated: 07-06-2021 - Karnataka SGST GST - States
Karnataka Goods and Services Tax (Third Amendment) Rules, 2021
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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).
No. REV03-12039(31)/29/2021 - Dated: 04-06-2021 - Andhra Pradesh SGST GST - States
Extension of the due date for furnishing of FORM ITC-04 for the period January - March, 2021 till 31st May, 2021
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Due date extension for furnishing FORM GST ITC-04 permits submission until the new deadline for job-worker consignments.
Extension of the statutory filing deadline for furnishing FORM GST ITC-04 for goods sent to or received from job workers during the quarter 1 January to 31 March 2021; under section 168 of the Andhra Pradesh GST Act and sub-rule (3) of rule 45 of the Andhra Pradesh GST Rules the Chief Commissioner extends submission of FORM GST ITC-04 up to 31 May 2021, with proceedings deemed effective from 25 April 2021.
No. GST/2021-22/F.No.509/64/Commercial Tax - Dated: 04-06-2021 - Uttar Pradesh SGST GST - States
Seeks to amend Notification No. GST/2020-21/F. No.-509/61/Commercial tax dated 24.11.2020
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GST notification amendment extends the specified date under Uttar Pradesh GST rules by substituting a later deadline.
Amendment of the Uttar Pradesh GST notification extends the specified date in the earlier notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017. The figures and words "31st day of May, 2021" are substituted with "30th day of June, 2021", and the amendment is deemed to have come into force from 31st May, 2021.
No. GST/2021-22/F.No.509/63/Commercial Tax - Dated: 04-06-2021 - Uttar Pradesh SGST GST - States
Seeks to amend Notification No. GST/2020-21/F. No.-509/57/ Commercial tax dated 24.11.2020
Show AI Summary
GST return compliance amendment extends the notified period to include May 2021 under the Uttar Pradesh framework.
Amendment to the Uttar Pradesh GST notification under the second proviso to section 37, read with section 168, revises the earlier notification dated 24.11.2020 by inserting the words and figure "and May, 2021" after "April 2021". The change is confined to the stated temporal reference in the proviso governing the relevant return-related compliance framework.
No. F.12(1)FD/Tax/2021-23 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2021.
Show AI Summary
Extension of compliance deadlines allows cumulative input tax credit adjustment and extended IFF filing window.
Rules amend Rajasthan GST compliance by extending a rule 26 deadline, requiring cumulative application of the condition in rule 36(4) for April-June 2021 with FORM GSTR-3B for June furnished including cumulative input tax credit adjustments, and permitting filing of May 2021 details via Invoice Furnishing Facility (IFF) during an extended window in June 2021.
No. F.12(1)FD/Tax/2021-22 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021
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Return filing deadline extension for composition taxpayers extends the annual composition return due date to a later prescribed date.
The State Government amends a prior departmental notification to substitute the previously prescribed due date of 31st May, 2021 for filing FORM GSTR-4 for FY 2020-21 with 31st July, 2021; the amendment is deemed to have come into force from 31st May, 2021.
No. F.12(1)FD/Tax/2021-21 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Seeks to amend notification no. F12(1)FD/TAX/2021-07, dated the 4th May, 2021
Show AI Summary
Date extensions under Rajasthan GST amendment extend compliance deadlines; substitutes earlier May deadlines with later June and July deadlines.
Amendment under section 168A substitutes specified May dates in the earlier notification with later June and July dates through textual replacements in clause (i), the proviso to clause (i), and clause (ii); the notification takes effect from the 30th day of May, 2021.
No. F.12(1)FD/Tax/2021-20 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Amendment in Notification No. F.12(46)FD/Tax/2017-Pt.V-152, dated the 30th March, 2020
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Exclusion of government departments and local authorities added to SGST notification under rule 48, altering registered person scope.
The State Government, under sub rule (4) of rule 48 of the Rajasthan Goods and Services Tax Rules, 2017 and on the Council's recommendation, amends notification No. F.12(46)FD/Tax/2017-Pt.V-152 (dated 30 March, 2020) by inserting the words "a government department, a local authority," after the phrase "notifies registered person, other than" in the first paragraph, thereby altering the specified exclusions in that notification.
No. F.12(1)FD/Tax/2021-19 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7
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Late fee waiver for delayed GSTR 7 filings by tax deductors limits payable late fee beyond a small daily threshold.
Registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for periods from June 2021 onwards by the due date shall have the portion of the late fee that exceeds a small per day threshold waived, subject to an overall cap on the total waived amount, as provided by a State Finance Department notification under the Rajasthan GST framework.
No. F.12(1)FD/Tax/2021-18 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4
Show AI Summary
Late fee waiver for delayed GSTR-4 returns: excess late fees waived where state tax nil or for other filers.
Establishes threshold-based waivers for late fee on delayed FORM GSTR-4 returns for financial year 2021-22 onwards: where state tax payable is nil, late fee amounts in excess of two hundred and fifty rupees are waived; for other registered persons, late fee amounts in excess of one thousand rupees are waived.
No. F.12(1)FD/Tax/2021-17 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Seeks to rationalize late fee imposed under section 47 of the RGST Act, 2017 for late furnishing of the statement of outward supplies in FORM GSTR-1
Show AI Summary
Late fee waiver for delayed GSTR-1 filings eased for specified small and nil supply registrants, limiting payable fee.
Waiver of late fee payable under section 47 of the RGST Act, 2017 is provided for failures to furnish outward supplies in FORM GSTR-1 for tax periods from June 2021 onward. The notification caps the total late fee payable for specified classes of registered persons-nil outward suppliers, registrants with turnover up to a defined lower band, and registrants in a higher turnover band-and waives any amount in excess of the fixed cap for each class.
No. F.12(1)FD/Tax/2021-16 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Seeks to rationalize late fee for late filing of return in FORM GSTR-3B from June, 2021 onwards and to provide one time relief by conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021 and to provide waiver of late fees for late filing of return in FORM GSTR-3B
Show AI Summary
Late fee waiver for GSTR-3B: conditional one time relief for past returns and capped waivers for returns from June onwards.
Provides conditional one time waiver of the portion of late fee for FORM GSTR-3B returns due July 2017-April 2021 if filed between 1 June and 31 August 2021, with a lower waiver threshold where state tax payable is nil, and establishes capped waivers for late fees for returns from June 2021 onwards based on class of registered person and aggregate turnover, together with temporary extended filing windows for specific 2021 tax periods.
No. F.12(1)FD/Tax/2021-15 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021, April, 2021 and May, 2021
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Interest rate relief for delayed GST payment temporarily lowers late-interest tiers for specified tax periods.
The notification amends the first proviso to broaden the description to persons liable to pay tax but fail to do so, retitles the table heading to "Month/Quarter," and substitutes table entries specifying staged, reduced interest rates for specified tax periods in March, April and May 2021, distinguishing taxpayers by aggregate turnover and return-filing category; the amendment is effective from 18 May 2021.
No. F.12(1)FD/Tax/2021-14 - Dated: 04-06-2021 - Rajasthan SGST GST - States
Seeks to extend the due date for FORM GSTR-1 for tax period of May, 2021 by 15 days
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Return filing deadline extension: GSTR-1 due date for May filings extended under GST amendment to prior notification.
The State, exercising powers under the proviso to the return-filing provision read with the enabling provision of the State GST Act, amends the earlier notification by inserting "and May, 2021" into the second proviso so that the same exceptional treatment previously provided for April, 2021 applies to May, 2021; the amendment implements an extension of the filing deadline by formal departmental notification.

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Seeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 for late filing of return in FORM GSTR-7 from tax period of June, 2021 onward - 164011-FIN-CTI-TAX-0002/2020 - Orissa SGST

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Late fee waiver for TDS deductors: excess late fee on delayed GSTR 7 filings exempted, with a capped liability remaining.
The notification prescribes a waiver of the portion of the late fee under section 47 for registered persons required to deduct tax at source under section ... Summary

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