Late fee waiver for delayed GSTR-3B filings provides capped exemptions and staged grace periods for different turnover classes.
Amendments rationalize waiver mechanics for late fees on delayed FORM GSTR-3B filings by prescribing distinct grace periods for classes of taxpayers based on preceding-year turnover, and by specifying fixed caps on late fee waivers: retrospective waivers for July 2017-April 2021 filings made between 1 June and 31 August 2021 with a lower cap for nil state tax returns, and prospective waivers for June 2021 onwards where late fee is waived to the extent it exceeds prescribed fixed amounts for defined classes including a separate modest amount for returns showing nil central tax.

Interest rate relief for delayed GST payment provides tapered rates and staggered windows for specified filers.
Amendment to the State GST notification revises the first proviso wording and the table heading, and substitutes entries setting staged, reduced interest rates for delayed payment for specified taxpayer categories and tax periods (March-May 2021 and quarter ending March 2021), differentiating by aggregate turnover and filing obligation; the notification is deemed effective from 18th May 2021.

GSTR-3B late-fee waiver grants conditional relief for delayed returns based on turnover, tax period, filing deadline and nil tax liability.
Late-fee relief for delayed FORM GSTR-3B filing waives daily late fee above the prescribed limits, with enhanced relief where the return has nil central tax liability. Complete or conditional waivers apply to specified delayed returns for periods from July 2017 through 2021, depending on turnover category, tax period and compliance with stated filing deadlines. For certain 2020 delayed returns, late fee is capped per tax period and fully waived for nil central tax returns. March and April 2021 returns receive a limited additional waiver period based on turnover and monthly or quarterly filing status.

GST interest relief for delayed returns provides phased concessional rates for eligible taxpayers during specified tax periods.
Special GST interest relief applies to delayed GSTR-3B filing with tax payment. For March and April 2021, taxpayers above the prescribed turnover threshold are liable to 9 per cent interest for the first 15 days after the due date and 18 per cent thereafter. Taxpayers within that threshold, including eligible monthly and quarterly return filers, receive nil interest for the first 15 days, 9 per cent for the following 15 days, and 18 per cent thereafter. The notification takes effect from 18 April 2021 and preserves actions under superseded notifications.

Extension of GSTR-4 filing deadline: GSTR-4 return due extended to 31 May 2021 for composition taxpayers.
Registered persons under the Tripura composition scheme must furnish quarterly FORM GST CMP-08 by the 18th day of the month succeeding each quarter and annual FORM GSTR-4 by 30 April ordinarily; specific extensions apply-CMP-08 for quarter ending 31 March 2020 until 7 July 2020, GSTR-4 for financial year 2019-20 until 31 October 2020, and GSTR-4 for financial year 2020-21 until 31 May 2021-and submission of these forms will be deemed compliance with sections 37 and 39 of the Act.

Extension of ITC-04 filing deadline: furnish declarations for Jan-Mar job worker consignments by 31 May, deemed from 25 April.
Extension granted to furnish declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker during 1 January to 31 March 2021, with the time period extended up to 31 May 2021; the Commissioner issued the notification under statutory powers and it is deemed effective from 25 April 2021.

GSTR-1 filing deadline extension: April 2021 returns given a later deadline; monthly and quarterly filers also granted extensions.
Extension of the time limit for furnishing FORM GSTR-1: general monthly filers are allowed until the eleventh day of the month succeeding the tax period; quarterly filers required to furnish returns are allowed until the thirteenth day; and for the tax period April 2021 the filing deadline for registered persons under the primary return provision is extended until the twenty-sixth day of the succeeding month. The notification supersedes earlier ones while saving actions already taken thereunder.

Extension of compliance deadlines: specified GST time limits during the COVID period extended to a later deadline.
Statutory time limits for GST-related actions falling within the COVID-19 affected period are extended to a later specified date to permit completion of proceedings, issuance of orders, notices and approvals, and the filing of appeals, replies, applications, reports, documents, returns and statements, while excluding certain assessment-related provisions, specified return-filing provisions, e-way bill obligations and rules made under those exclusions; Rule Nine time limits are granted a separate mid-month extension; refund-rejection order issuance is deferred until fifteen days after reply or the later specified date.

GST compliance deadline extension enables cumulative input tax credit adjustment and May IFF filing window.
The amendment extends a deadline to 31st August 2021, mandates that the condition in rule 36(4) apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 to include cumulative input tax credit adjustments for those months, and permits registered persons to furnish May 2021 details via the Invoice Furnishing Facility between 1 June 2021 and 28 June 2021.

Extension of notification period under GST rules: deadline substituted and commencement backdated to the original effective date.
Amendment replaces the original terminal date in a State GST notification with a later terminal date, extending the notification period with Council approval under the State GST statute and rules, and declares the amendment to be deemed to have come into force from the earlier terminal date specified in the original notification, thereby backdating its commencement.

Extension of notification deadline revises the statutory cut-off and makes the amendment operative retrospectively to the prior deadline.
Amendment under section 148 of the Meghalaya Goods and Services Tax Act replaces the date in the second proviso of the third paragraph of Notification No.21/2019-State Tax, substituting the earlier cut-off date with a later one. The notification further declares that the amendment is deemed to have come into force from the earlier cut-off date, thereby giving retrospective effect to the substitution.

Deadline extensions for GST compliance shift specified filing dates to June and July, altering prior May timelines.
The Government amended Notification No.14/2021-State Tax by substituting several May dates with later June dates and one mid June date with mid July, under the authority of section 168A of the Meghalaya GST Act; the amendment takes effect from the 30th day of May, 2021.

Registered person exclusion: amendment expressly excludes government departments and local authorities from specified SGST notification coverage.
Amendment inserts the words "a government department, a local authority," after the words "notifies registered person, other than" in the first paragraph of Notification No.13/2020-State Tax, effected under the authority of sub rule (4) of rule 48 of the Meghalaya Goods and Services Tax Rules, 2017 to exclude those entities from the original phrase.

Late fee waiver for delayed GST TDS returns: excess daily and aggregate late fees are prescribed as waived.
The notification waives the portion of late fee under section 47 for failure to furnish FORM GSTR-7 by the due date for returns from June 2021 onward, such that amounts in excess of a specified daily threshold are waived, and the total late fee liability for such failures is waived where it exceeds a stipulated aggregate cap.

Late fee waiver for delayed GSTR-4 returns: thresholds set for nil-state-tax filers and other registered persons.
Amendment inserts a proviso waiving portions of the late fee for registered persons who fail to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards, distinguishing two waiver thresholds: a lower threshold where the return shows nil State tax payable, and a higher threshold for other registered persons.

Late fee waiver for GSTR-1 filings: excess late fees capped and waived for specified classes of registrants from June period onward.
Amendment provides a capped waiver of late fees for registered persons who fail to furnish outward supply details in FORM GSTR-1 by the due date, effective from the tax period beginning June, 2021. Relief is class-based: nil outward suppliers and registrants within two turnover bands are each subject to a prescribed maximum late fee, with any amount in excess of that cap waived.

Return filing concession allows companies to file GSTR-3B and GSTR-1 for specified April-May 2021 period using EVC.
The amendment permits a registered person registered under the Companies Act, 2013 to, for the period from 27 April 2021 to 31 May 2021, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, verified through electronic verification code (EVC).

Late fee waiver for delayed GST returns extends conditional relief for registered persons, subject to turnover-based thresholds and filing window.
Amendment substitutes the Table in the eighth proviso to prescribe turnover-differentiated cure periods for waiver of late fee for specified tax periods, and inserts provisos waiving late fee amounts in excess of prescribed floors for: returns furnished between 1 June 2021 and 31 August 2021 for July 2017-April 2021 filings (with a lower floor where central tax payable is nil), and for returns from June 2021 onwards subject to specified waiver amounts by class of registered persons.

Interest on delayed GST payments: revised stratified interest rates and filing periods clarified for specified taxpayers.
Amendment substitutes the proviso wording to liable to pay tax but fail to do so, changes the Table heading from "Tax period" to "Month/Quarter", and replaces serial numbers 4-7 with provisions prescribing a graduated interest schedule for different classes of taxpayers (distinguished by aggregate turnover and the return provision under section 39) applicable to specified Months/Quarters. The notification is deemed to have come into force from 18th May, 2021.

Extension of filing period: notification amends GST filing proviso to include an additional month for returns.
The Government amends the second proviso of the earlier state GST notification by inserting the words and figure for an additional month immediately after the existing month reference, thereby extending the temporal scope of the proviso under the State Goods and Services Tax Act.