Late fee waiver for specified taxpayers under GST allows limited grace periods for delayed GSTR-3B filings.
Amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, providing limited post-due-date grace periods for defined tax periods (including March-April 2021 and January-March 2021) according to taxpayer turnover categories; the amendment is effective from 20 April 2021.

Reduced GST interest rates for delayed filings introduce staged relief and grace periods for specified March and April 2021 returns.
Amendment to the Goa GST notification inserts a temporary staged interest schedule for delayed GST return filings in March 2021 and April 2021, differentiating taxpayers by aggregate turnover and return category, with reduced or nil interest for an initial grace period followed by higher rates thereafter; the change is made under section 50 read with section 148 of the Goa GST Act and is effective from 18 April 2021.

Return filing option for companies via EVC permits GSTR-3B and outward-supply filing through GSTR-1 or IFF.
Companies registered under the Companies Act, 2013 are permitted, for the defined transitional window, to furnish the return under section 39 in FORM GSTR-3B and to furnish outward-supply details under section 37 in FORM GSTR-1 or using the Invoice Furnishing Facility, provided such filings are verified through an electronic verification code (EVC).

Refund Withdrawal: applicants may withdraw refund claims before sanction and have debited ledger amounts restored.
The amendment revises Odisha GST procedures to permit extension of time for revocation of registration by senior officers, excludes the period between filing a refund claim and communication of deficiencies from the two-year limitation for fresh rectified refund claims, enables withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic crediting back of debited ledger amounts, and substitutes a two-part FORM GST RFD-07 to record withholding (Part-A) and release (Part-B) of refunds with specified reasons and release mechanics.

Extension of GST anti profiteering compliance deadlines - deadlines extended and notification made retroactively effective until end of March.
Amendment of a state GST notification substitutes earlier date references in the proviso to clause (i) with later March dates, thereby extending the due dates for anti profiteering compliances and actions; the notification is deemed issued on a stated December date and deemed to have come into force from the first day of that month, making the date substitutions retroactively effective.

Margin-payment lending for government securities settlement permits authorised dealers in India to lend to non-residents, subject to prescribed conditions.
Authorised dealers in India may lend to persons resident outside India for margin payments relating to settlement transactions involving Government Securities, subject to terms and conditions specified by the Reserve Bank. Government Security bears the meaning assigned under the Government Securities Act, 2006, with securities construed accordingly.

Refund procedure changes: exclusion of deficiency interval and formal withdrawal with ledger re credit introduced.
Amendments effective 18 May 2021 revise refund procedure by excluding the interval between filing FORM GST RFD-01 and deficiency communication in FORM GST RFD-03 from the two year limitation for rectified claims, permit withdrawal of refund applications via FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers upon withdrawal, and replace FORM GST RFD-07 with a two part form to record withholding (Part A) and release (Part B) of refunds, while clarifying release mechanisms and related rule text substitutions.

Corrigendum corrects amendment designation by replacing 'Second Amendment' with 'Third Amendment' in Notification No.13/2021.
Corrigendum substitutes the bracketed description "(Second Amendment)" with "(Third Amendment)" in Notification No.13/2021 dated 7 May 2021, amending the textual designation in line 6 of the published notification to reflect the Third Amendment.

Fair market value for slump sale is the higher of asset based or consideration based computations under new Rule 11UAE.
Rule 11UAE prescribes FMV for slump sale under section 50B as the higher of FMV1 and FMV2. FMV1 equals A+B+C+D minus L where A is book value of specified assets reduced by certain tax and non-asset amounts, B is valuer-based market price for jewellery and artistic work, C is FMV of shares and securities as per rule 11UA(1), D is stamp-duty value of immovable property and L excludes specified capital, reserves, dividend provisions, certain tax provisions and contingent/unascertained liabilities. FMV2 equals E+F+G+H capturing monetary and non-monetary consideration components with valuation date as the date of slump sale.

Continuation of anti-dumping duty on R-134a imports from China PR extended pending review, maintaining the existing duty regime.
The Central Government inserts a provision into the principal notification that, notwithstanding earlier paragraphs, the anti-dumping duty on 1,1,1,2-tetrafluoroethane (R-134a) originating in or exported from China PR shall remain in force up to and inclusive of the tenth January two thousand twenty-two, unless revoked, superseded or amended earlier.

Refund withdrawal rights allow applicants to withdraw GST refund claims and restore ledgers under amended procedural rules.
Amendments permit extension of the revocation period by senior officers and broaden rule 138E to cover any outward movement of goods. Refund procedure changes exclude the interval from filing RFD 01 to communication of deficiencies in RFD 03 from the two year limitation for fresh claims after rectification. Applicants may withdraw refund applications before sanction or notice by filing FORM GST RFD 01W, with debited electronic credit or cash ledger amounts restored. FORM GST RFD 07 is replaced by a two part form enabling withholding in Part A and release in Part B, and officers may release withheld refunds when conditions no longer exist.

Option under section 245M: online upload of Form 34BB notifies withdrawal and constitutes submission to the Assessing Officer.
Procedure prescribes a two-step process to exercise the option under sub-section (1) of section 245M: (1) furnish basic details via the NIC form by the specified date so that a system-generated intimation is issued requiring upload, and (2) upload a scanned, signed printout of Form No. 34BB on the Department's e Filing portal (PDF, 300 DPI) within the statutory date; the date of upload is treated as the date of withdrawal and online submission constitutes submission to the Assessing Officer.

Penalty waiver for noncompliance with specified GST notification, conditional on subsequent compliance from the next compliance period.
Waiver of penalty is provided for registered persons for failure to comply with the specified Punjab GST notification between 1 December 2020 and 31 March 2021, conditional on compliance with the notification from 1 April 2021; the notification is deemed to have come into force from 29 November 2020.

Rule 46 amendment extends applicability to prior financial years and defers the compliance date to December.
Amendment to a prior notification under the sixth proviso to rule 46 replaces "a financial year" with "any preceding financial year from 2017-18 onwards" to extend applicability to earlier years, and substitutes "1st day of October" with "1st day of December" to defer the compliance date; the amendment is deemed effective from 30th September, 2020.

Threshold reduction under Punjab GST changes the turnover eligibility criterion, altering applicability under rule 48.
Amendment to a Punjab GST notification substitutes the previously specified higher turnover threshold with a lower threshold in the first paragraph of the earlier notification, effective from the commencement date stated, thereby altering the applicability criterion under sub rule (4) of rule 48 of the Punjab Goods and Services Tax Rules as recommended by the Council and enacted by the Governor.

Temporal scope of input tax credit expanded to include preceding financial years and exports under amended GST rules.
The notification amends an earlier Punjab GST notification to allow input tax credit for "any preceding financial year from 2017-18 onwards" (substituting "a financial year") and to include acquisitions "or for exports" in addition to supplies "to a registered person." The amendment is issued under sub rule (4) of rule 48 and is made effective retrospectively from 30th September, 2020.

GST threshold change expands eligibility to Special Economic Zone units and raises turnover limit with retrospective effect.
The notification inserts a Special Economic Zone unit into the specified category and substitutes the prior turnover benchmark with a higher benchmark, expanding coverage; the amendment is issued under the empowered rule on the Council's recommendation and is declared to have retrospective effect from 30th July, 2020.

Special Economic Zone extension: additional land notified and incorporated, altering notified SEZ area designation under statutory procedure.
The Central Government, under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the SEZ Rules, 2006, notifies inclusion of an additional 1.895 hectares into the Agro based Food Processing Special Economic Zone at Kuvakolli Village, Chittoor District, following a proposal by M/s. CCL Products (India) Limited; the notification lists constituent survey numbers and records the revised total SEZ area.

GST notification amendment extends the operative dates in the earlier Uttar Pradesh notification by replacing March and April references.
Extension of the date references in an existing Uttar Pradesh GST notification issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment substitutes the earlier reference to 31st March with 30th June and the earlier reference to 1st April with 1st July in the first paragraph of the notified instrument, thereby revising the operative dates contained in that notification.

Time limit extension for GST compliances to accommodate pandemic delays, subject to specified statutory exemptions.
Time limits for completion or compliance of actions under the Haryana and Integrated GST Acts falling between 15 April 2021 and 30 May 2021 that remained uncompleted are extended to 31 May 2021, covering proceedings, orders, notices and filings; specified provisions and related rules are excluded. Time limits under rule 9 falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. For notices rejecting refund claims, the time for issuing the order is extended to fifteen days after receipt of the reply or to 31 May 2021, whichever is later. The notification is effective from 15 April 2021.