Deadline extensions for GST compliance alter specified notification dates, extending timelines and fixing new commencement.
Amendments substitute earlier calendar dates with later ones in clause (i), the proviso to clause (i), and clause (ii) of the earlier notification, thereby extending specified compliance timelines; the notification is declared to operate from the stated commencement date, making the revised dates effective from that commencement.

Exclusion of government departments and local authorities from notified registered person category under amended Goa GST notification.
The Government of Goa amends the first paragraph of Notification No. 38/1/2017 Fin(R&C)(133) by inserting the words "a government department, a local authority," after the phrase "notifies registered person, other than," thereby excluding government departments and local authorities from the class of registered persons covered by the notified provision under sub rule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017.

Late fee waiver for GSTR-7 returns: excess late fees waived for TDS deductors failing to file by due date.
The Government waives the amount of late fee payable by registered persons required to deduct tax at source for failure to furnish Form GSTR-7 for the month of June 2021 onwards by the due date, where such late fee exceeds twenty five rupees per day; additionally, the total late fee payable for such failure shall stand waived to the extent it exceeds one thousand rupees.

Late fee waiver for delayed composition return filings provides threshold relief for specified registered persons.
Amendment inserts a proviso waiving specified portions of the late fee liability for registered persons who fail to furnish FORM GSTR-4 by the due date from the financial year 2021-22 onward, providing a lower waiver threshold for returns with nil State tax and a higher threshold for other registered persons, thus limiting enforceable late fee exposure for those categories.

Late fee waiver for delayed GSTR-1 filings reduces payable late fee for specified small and nil suppliers.
The amendment waives the portion of late fee under the Goa Goods and Services Tax Act payable for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, insofar as that portion exceeds specified fixed amounts for three classes of registered persons: those with nil outward supplies, those with lower aggregate turnover in the preceding financial year, and those with higher but capped turnover, with effect from the stated tax period.

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.