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.

Cumulative input tax credit adjustment required for consecutive tax periods; specified return must include consolidated IFF adjustments.
Amendments require cumulative application of the input tax credit condition across April and May 2021 and mandate that FORM GSTR-3B for May 2021 be furnished with cumulative adjustment of input tax credit for those months. A proviso permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility during a specified window in May 2021.

GSTR-1 filing deadline extended for April tax period to the next-month statutory due date for affected registrants.
The Commissioner amends a prior notification to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.

GSTR-4 filing deadline extended to 31 May, allowing composition taxpayers to furnish the 2020-21 annual return.
Amendment inserts a proviso into notification No.57/GST-2 dated 26 April 2019 requiring persons covered thereby to furnish FORM GSTR-4 for the financial year ending 31 March 2021 by 31 May 2021; the amendment is effected under section 148 of the Goods and Services Tax Act, 2017 and is deemed to have come into force on 30 April 2021.

Late fee waiver for specified GST taxpayers: limited grace periods introduced for defined return periods.
The amendment provides that the amount of late fee payable under section 47 shall stand waived for specified classes of registered persons who fail to furnish FORM GSTR-3B for designated tax periods, as set out in the Table: (a) taxpayers above the aggregate turnover threshold for March and April 2021 receive a fifteen-day waiver from due date; (b) taxpayers up to the threshold filing under section 39 for March and April 2021 receive a thirty-day waiver; and (c) taxpayers up to the threshold filing under the proviso to section 39 receive a thirty-day waiver for January-March 2021. The notification is deemed effective from 20 April 2021.

Lowered GST interest rates provide staged relief for taxpayers based on turnover and return category for specified months.
Amendment inserts staged, turnover- and return-category based interest rate reductions for returns due in March and April 2021: higher-turnover taxpayers receive a reduced rate for the first 15 days and a higher rate thereafter; taxpayers below the turnover threshold and specified return categories receive nil for the first 15 days, a lower rate for the next 15 days, and a higher rate thereafter; the relief applies to the stated months and is deemed effective from 18 April 2021.

Return filing flexibility: Companies may file GSTR-3B and GSTR-1 or invoice facility verified by EVC.
The amendment inserts a proviso in rule 26 allowing a registered person registered under the Companies Act to 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).

Telangana GST corrigendum extends the stipulated period to thirty days and corrects the reference to multiple provisos.
Telangana GST corrigendum corrects G.O. Ms. No. 26 under the Telangana Goods and Services Tax Rules, 2017. It replaces the reference to "the proviso" with "the provisos" and changes the period stipulated in paragraph 4 from seven working days to thirty days.

Refund withdrawal: allows applicants to withdraw refund claims before sanction, restores ledger credits, and excludes deficiency period from limitation.
Amendments permit extension of time to apply for revocation of cancellation under the proviso to sub-section (1) of section 30; exclude the period from filing FORM GST RFD-01 to communication of deficiencies in FORM GST RFD-03 from the two year limitation for fresh refund claims; allow withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers; substitute FORM GST RFD-07 to provide separate withholding (Part-A) and release (Part-B) orders; and amend rule 138E wording and REG-21 instructions accordingly.

Exchange rate determination sets customs conversion rates for specified foreign currencies affecting import and export valuation.
The Central Board of Indirect Taxes and Customs determines exchange rates for conversion between specified foreign currencies and Indian rupees for customs valuation, fixing separate rupee-equivalent rates for imported goods and exported goods as set out in the annexed schedules, and superseding the prior notification except for actions already completed under it.

Refund Withdrawal: new procedure allows applicants to withdraw refund claims and restores debited ledger amounts.
Amendments permit the Additional Commissioner, Joint Commissioner or Commissioner to extend the period for filing revocation of cancellation; exclude from the two year refund limitation the period between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 where a fresh claim is filed after rectification; allow withdrawal of refund applications by filing FORM GST RFD 01W with automatic crediting back to the debited electronic ledgers; and substitute FORM GST RFD 07 separating withholding (Part A) and release (Part B) orders with related procedural cross reference changes.

Refund Procedure changes: applicants can withdraw refund claims and ledger debits are restored upon withdrawal.
The amendment permits extension of the period for revocation of cancellation by senior officers; excludes the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year limitation for refund claims when a fresh claim is filed after rectification; allows applicants to withdraw refund applications before any refund order or notice by filing FORM GST RFD 01W with restoration of debited amounts to the original electronic ledger; and substitutes a revised FORM GST RFD 07 to separate orders for withholding and for release of withheld refunds, enabling officers to release withheld amounts when conditions no longer exist.

Refund procedure changes: new rules allow exclusion of deficiency period, withdrawal of refund applications, and release of withheld refunds.
Amendments exclude the period between filing a refund claim and communication of deficiencies from the two year limitation, allow withdrawal of refund applications before provisional or final sanction by filing FORM GST RFD 01W, and mandate crediting back any electronic ledger debits on such withdrawal. They further revise withholding and release mechanics by substituting FORM GST RFD 07 with a two part form (Part A for withholding with reasons and Part B for release), and permit officers to release withheld refunds when withholding conditions no longer exist.

Specified pension fund designation: Indo Infra Inc eligible for tax exemption on qualifying Indian investments subject to compliance.
Central Government designates Indo Infra Inc. as the specified person under clause (23FE) of section 10 for eligible investments in India until the 31st day of March, 2030, conditional on filing returns with a compliance certificate, quarterly investment intimations, segmented accounting for exempt investments, continued Canadian regulatory status, asset use restrictions to serve beneficiaries only, prohibition on borrowings for investment in India, and non participation in investee day to day operations except for protective monitoring rights.

GST compliance deadline extension with specified exclusions and separate timeline for procedural rule actions and refund orders.
Where any time limit under the Gujarat Goods and Services Tax Act fell between 15 April 2021 and 30 May 2021 and remained uncompleted, the time for completion or compliance is extended to 31 May 2021, covering proceedings, orders, notices and filing of appeals, replies, applications, reports, documents, returns and statements, subject to specified exclusions including certain chapters, selected procedural provisions, e way bill requirements and rules made thereunder. Actions under rule 9 falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. For refund rejection notices, issuance of the refund order is extended to fifteen days after receipt of reply or 30 May 2021, whichever is later.