Temporary reduced state tax rate on specified services applies for a limited pandemic-period window under amended notification.
The State Government amends the notification to insert a proviso applying a concessional state tax rate to services specified in clause (f) of serial number 3: for the period from 14th June, 2021 to 30th September, 2021 the state tax on those services shall be levied at the rate of 2.5 per cent irrespective of the rate previously specified; the amendment is effective from 14th June, 2021 and is made under specified provisions of the Madhya Pradesh GST Act.

Concessional SGST rate on Covid-19 relief supplies extends specific reduced tax rates for designated medical goods.
The State Government prescribes partial exemptions of state tax for specified Covid-19 relief supplies by exempting state tax in excess of the rates listed for each tariff classification, covering items such as medical oxygen, specified medicines, testing and diagnostic kits, ventilatory devices, sanitizers and ambulances. The notification is effective from 14 June 2021 through 30 September 2021 and operates by capping state tax liability to the stated rates for the listed goods.

Late fee waiver for delayed GST returns extended, setting turnover-based waiver thresholds and filing windows.
The notification amends prior guidance to set filing windows and conditional waivers of late fee under Section 47 for delayed FORM GSTR-3B returns: it substitutes a turnover-differentiated table governing permitted extended filing periods and inserts provisos waiving late fees above specified floors for retrospectively filed returns within a June-August amnesty window and establishing fixed waiver floors for returns from June onwards according to classes of registered persons and nil tax filings.

Notification amendment adds government department and local authority to exclusions, narrowing the definition of registered person.
The State Government, exercising powers under sub-rule (4) of Rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, amends an earlier departmental notification by inserting the words "a government department, a local authority" in the first paragraph immediately after the words "notifies registered person, other then", thereby expressly excluding government departments and local authorities from that registered person category.

Extension of deadline: state GST notification deadline extended with retrospective effect to a later date.
Amendment substitutes "31st day of May, 2021" with "31st day of July, 2021" in the specified proviso of the notification, thereby extending the operative deadline, and declares the notification to be deemed to have come into force with effect from the 31st day of May, 2021, effecting a retrospective commencement of the amended provision under the State GST regulatory power.

Late fee waiver for delayed GSTR 4 returns: thresholds limit payable late fee for nil tax filers and other registrants.
The amendment inserts a proviso waiving part of the late fee under Section 47 for registered persons who fail to furnish FORM GSTR 4 by the due date from financial year 2021 22 onwards: it excludes from recovery late fee amounts below defined thresholds for returns with nil state tax liability and provides a different threshold for other registered persons, thereby limiting the assessable late fee on delayed GSTR 4 filings.

Late fee waiver for delayed GSTR-7 TDS return filings reduces excess daily penalties and caps total liability.
Waiver of late fee is granted for registered persons required to deduct tax at source who fail to furnish the return in FORM GSTR-7 for June 2021 onwards by the due date: the portion of late fee in excess of twenty-five rupees per day is waived, and the total late fee liability is waived where it exceeds one thousand rupees.

Cumulative input tax credit adjustment: May return must include combined credits for prior month; IFF allowed for prior month filings.
Amendments require a cumulative input tax credit adjustment for April and May 2021, mandating that FORM GSTR-3B for May 2021 include combined input tax credit adjustments; they also permit furnishing April 2021 details via IFF during the filing window in May 2021.

Extension of retrospective applicability under rule amends prior notification by official notification and postpones its operative commencement.
The notification substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" to define the applicable period, and it replaces the earlier commencement date with a later calendar date, while stating that the instrument is effective from 30th September, 2020, all effected under powers related to rule 46 of the GST Rules.

Extension of time-limit for issuance of refund orders where refund rejection notice fell during pandemic, deadline deferred after reply.
Where a notice for rejection of a refund claim has been issued and the time-limit to pass the order under Section 54(5) read with Section 54(7) fell during the pandemic period, the time-limit to pass that order is extended to fifteen days after receipt of the registered person's reply to the notice or to the thirtieth day of June, 2020, whichever is later.

Penalty waiver for GST non compliance allows registered persons relief from sanctions for specified notification breaches.
A waiver of penalty is granted for registered persons for non compliance with the referenced departmental notification, the Government invoking its notification power to supersede an earlier notification and relieve such persons of penalty for the specified non compliance during the stated period, without affecting actions or omissions before the supersession.

Tariff classification correction updates a Goa government notification to amend a published tariff code in the schedule.
Corrigendum corrects a government notification by amending the tariff code shown in column (2) against the table entry at Sl. No. 8, rectifying the classification published in the Official Gazette for the original notification of 23-06-2021 and formalised by the Department of Finance under the Governor's authority.

GST refund withdrawal and withheld refund release rules updated, with revised revocation timelines and e-way bill compliance changes.
The Uttarakhand Goods and Services Tax Rules were amended with deemed commencement from 18 May 2021. The amendments extend the time for revocation of cancellation of registration where enlarged under section 30(1), revise refund limitation by excluding the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03, and permit withdrawal of refund applications through FORM GST RFD-01W with credit back to the relevant ledger. The withholding and release mechanism for refunds was also streamlined through substituted FORM GST RFD-07 and related changes to refund processing and rule 138E.

Time limit extension for GST compliances due to pandemic; selected deadlines extended with specified exceptions.
Any time limit for completion or compliance of actions under the Punjab GST Act falling between 15 April 2021 and 30 May 2021 is extended to 31 May 2021, covering proceedings, orders, notices, filings and returns, subject to specified exclusions; rule 9 deadlines falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021; timelines for issuance of orders on refund rejection notices are extended to fifteen days after receipt of reply or to 31 May 2021, whichever is later.

Aadhaar authentication exemption: non-citizens, government entities, local authorities and PSUs excluded from authentication requirements under GST law.
The notification exempts specified classes from Aadhaar authentication under sub-sections (6B) and (6C) of section 25 of the Punjab GST Act: non-citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and applicants registering under subsection (9) of section 25, and it supersedes an earlier inconsistent notification while preserving prior actions.

Amendment of notification dates substitutes original cutoff dates and is deemed effective from 27 June 2020.
Amendment substitutes the cutoff dates in Notification No. S.O. 45/P.A.5/2017/S.168A/2021 with later dates under section 168A of the Punjab GST Act, 2017, on the Council's recommendation, and declares the amendment deemed to have come into force with effect from 27th June, 2020.

E-way bill validity extension applies to bills generated on or before 24 March 2020, extended to 31 May 2020.
The notification amends a prior Punjab GST notification to insert a proviso deeming the validity of e-way bills generated under rule 138 on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, to be extended until 31 May 2020; the amendment is issued under section 168A and is deemed effective from 5 May 2020.

Penalty waiver for non compliance of specified state GST notification granted for the defined December 2020-September 2021 period.
The State Government, exercising its statutory powers, waives the amount of penalty payable by any registered person for non compliance with the departmental notification dated 30 March 2020, for the period 1 December 2020 to 30 September 2021, and supersedes the department's earlier 2 December 2020 notification as specified.

Quarterly return option for eligible GST registrants enables quarterly filing with monthly tax payment under specified procedural conditions.
The notification designates registered persons below an aggregate turnover threshold who opt under sub rule (1) of rule 61A to furnish quarterly returns while paying tax monthly under the provisos to section 39(1) and 39(7). Eligibility requires that the preceding month's return, as due on opting, be filed; an exercised option remains effective for future periods unless revised; crossing the turnover threshold during a quarter disqualifies quarterly filing from the first month of the succeeding quarter. A deemed option rule for certain filers and an electronic window to change the default option are also provided.

Invoice Furnishing Facility expands supplier reporting; auto drafted ITC statement improves monthly input tax credit reconciliation.
Revised rules require outward-supply details in FORM GSTR-1 and allow eligible quarterly filers to use the Invoice Furnishing Facility (IFF) for the first two months of a quarter; IFF entries are excluded from the quarterly GSTR-1. Supplier-submitted data populates recipient-ledger forms and a new monthly auto-drafted ITC statement, FORM GSTR-2B, which aggregates GSTR-1/5/6 and import data and is made available on defined timelines. Substituted rule 61 prescribes FORM GSTR-3B filing mechanics, due dates by class of principal place of business, ledger debits for liabilities, and deposit procedures for quarterly filers. Rule 61A governs opting for quarterly returns and mandatory monthly switch on exceeding turnover thresholds.