Extension of GST compliance deadlines delays specified filing dates to late June and mid July for affected periods.
Amendment to Notification No. 14/2021 Central Tax substitutes specified May and June dates with later June and July dates to extend GST filing and compliance deadlines across Central, Integrated and Union Territory GST provisions. The amendments replace multiple clauses and a proviso with new due dates and take effect from the 30th day of May, aligning statutory timelines in the principal notification.

E invoice exemption: government departments and local authorities excluded from mandatory e invoice issuance requirement under GST rules.
The amendment excludes government departments and local authorities from the mandatory e invoice issuance requirement by inserting the words "a government department, a local authority," into the first paragraph of Notification No. 13/2020 Central Tax, thus creating an explicit exemption for those public sector entities under the Central GST notification.

Late fee waiver for TDS deductors limits daily charges and caps total late liability for GSTR returns.
The notification waives the portion of late fee payable under the Central GST Act by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for periods from June 2021 onwards, to the extent such fee exceeds a prescribed per day minimum amount, and further provides that the waived amount shall not extend beyond a specified aggregate cap.

Waiver of late fee for delayed GSTR-4 returns: excess fees over specified thresholds waived depending on tax liability.
An amendment under section 128 inserts a proviso waiving late fee for delayed FORM GSTR-4 returns for financial year 2021-22 onwards: amounts in excess of two hundred and fifty rupees are waived where central tax payable is nil, and amounts in excess of one thousand rupees are waived for other registered persons.

Late fee cap for delayed GSTR-1 filings waived beyond prescribed amounts for specified classes of registered persons.
Caps and waives late fees under section 47 for failure to furnish FORM GSTR-1: for tax periods June 2021 onwards, the total late fee payable shall be waived to the extent it exceeds prescribed amounts for specified classes of registered persons (nil outward supplies; aggregate turnover up to a lower threshold; aggregate turnover above that lower threshold and up to a higher threshold).

Late fee waiver for GST returns: conditional relief and a limited filing window for delayed GSTR-3B submissions.
Rationalises late fee for delayed furnishing of FORM GSTR-3B by prescribing, by class of registered person based on aggregate turnover, cure periods and nominal waiver floors for specified tax periods. Grants a limited reopening window for returns due July 2017-April 2021, waiving late fee amounts in excess of a prescribed floor (with a lower floor where central tax payable is nil) provided returns are filed within the notified period, and prescribes fixed waiver thresholds for late filings from June 2021 onwards.

Reduction of interest rates for delayed GST payments creates phased low-interest windows for specified tax periods and taxpayer categories.
The notification revises Central Tax interest provisions to prescribe phased interest treatment for delayed GST payments for specified months: it substitutes return-focused wording with a liability-to-pay formulation, replaces "Tax period" with "Month/Quarter," and sets differentiated interest windows and rates by aggregate turnover and return-filing category, with an initial interest-free or lower-rate period followed by an intermediate reduced rate and then a higher rate; the amendment is deemed effective retrospectively from an earlier date.

Extension of GSTR-1 due date: notification inserts May filings into the proviso, deferring the return filing deadline.
Amendment inserts May, 2021 into the second proviso of the principal notification, extending the filing concession to include Form GSTR-1 for May by adding the words "and May, 2021" after "April, 2021" in that proviso.

Commencement of amended state GST provisions activates the specified provision from the appointed effective date under statutory authority.
Section 6 of the Arunachal Goods and Services Tax (Amendment) Act, 2022 is brought into force from 1 June 2021. The commencement is made by appointing that date under the State Government's authority to bring specified provisions of the amending legislation into operation. The measure is limited to activating section 6 within the Arunachal Pradesh GST framework.

Commencement of section 112: amendment to section 50 of CGST Act made effective from appointed date.
The Central Government appoints the 1st day of June, 2021 as the date on which the provisions of section 112 of the Finance Act, 2021, amending section 50 of the Central Goods and Services Tax Act, 2017, shall come into force, by notification issued under subsection (2) of section 1 of the Finance Act, 2021.

Export restriction on Amphotericin-B injections imposed, changing export classification from free to restricted with immediate effect.
Amendment changes Amphotericin-B injections under specified ITC HS codes from free to restricted export classification, invokes the Foreign Trade statutory authority and Policy provisions, and states that the FTP transitional arrangement is not applicable; exports of Amphotericin-B injections under the listed or any other HS code are restricted with immediate effect.

Interest rate relief for delayed IGST payments reduces interest for specified tax periods and eases compliance timelines.
Provides a targeted interest rate relief for delayed IGST payments for March-May 2021 by amending the principal notification: substituting wording to refer to taxpayers "liable to pay tax but fail to do so", changing the table heading to "Month/Quarter", and replacing table entries to impose time-bound, tiered interest regimes based on aggregate turnover and filing categories. The amendment prescribes initial reduced or nil interest windows followed by higher rates for subsequent periods and is effective retrospectively from 18 May 2021.

Reduced GST interest rates provide temporary lower interest for delayed returns for specified periods and turnover categories.
Amendment to the Union Territory GST notification temporarily lowers interest rates on delayed tax payment and return filing for March-May 2021 by creating turnover- and return-type specific slabs: taxpayers above the turnover threshold, taxpayers up to the threshold filing under section 39(1) or its proviso, and taxpayers under section 39(2) receive an initial reduced-interest grace window followed by higher rates; wording and table headings are also amended. The amendment is effective from 18 May 2021.

Refund procedure reform: withdrawal of refund claims permitted and withheld refunds may be released after prescribed conditions are met.
Amendments allow extension of time for revocation of cancellation by senior officers, permit withdrawal of refund applications via a new prescribed form with recrediting of any debited electronic ledgers, exclude from the two year refund limitation the interval between filing and communication of deficiencies where a fresh claim is filed after rectification, and restructure withholding and release orders into distinct parts with a substituted form for both withholding and release.

IGST exemption extension for imported COVID 19 relief donations extended under Customs Act to a new deadline.
The Central Government, invoking powers under section 25(2) of the Customs Act, 1962 and citing exceptional circumstances due to the COVID-19 pandemic and public interest, amends Ad hoc Exemption Order No. 4/2021-Customs by substituting the terminal date in paragraph 2 to extend the period during which IGST is exempted on imports of specified COVID-19 relief material donated from abroad.

Nodal officer designation for intelligence sharing enables state police access to NATGRID platform for inter-agency data exchange
Central Government designates specific nodal officers within listed State Police Agencies to facilitate sharing of information through the NATGRID platform as authorised points of contact for inter-agency data requests. The notification names the senior police posts for Assam (Additional Director General of Police, STF), Chhattisgarh (Additional Inspector General, Intelligence), Punjab (Inspector General, Counter Intelligence), Uttar Pradesh (Additional Director General of Police, Law & Order), West Bengal (Inspector General, CID), and Delhi (Joint Commissioner of Police, Crime).

Sea cargo manifest compliance period extended under the transhipment regulations, revising the deadline specified in regulation 15(2).
The Sea Cargo Manifest and Transhipment (Third Amendment) Regulations, 2021 extend the period specified in regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 from 31 May 2021 to 30 June 2021. The amendment takes effect on publication in the Official Gazette.

Fixation of tariff values sets customs valuation benchmarks for edible oils, brass scrap, areca nut, gold and silver imports.
The Board amends the principal customs notification by substituting Tables 1-3 to fix tariff values for specified imports: edible oils (various palm and soybean oils), brass scrap (all grades), areca nut, and per-unit tariff benchmarks for gold and silver in defined forms, with stated inclusions and exclusions for particular forms of precious metals.

IGST exemption on COVID 19 relief imports allowed where goods are donated and certified for free distribution under specified conditions.
Exempts IGST on specified imported COVID 19 relief goods listed in the Appendix, effective until end of August 2021, subject to conditions. Exemption requires donation to Central/State Government or, on State authority recommendation, to a relief agency for free distribution; a pre clearance certificate from the Central Government or designated nodal authority confirming intended free distribution; and post import evidence within six months (extendable to nine months) of receipt or distribution certified by the government or nodal authority.

GST compliance time limits extended for pandemic-affected actions, with specified exclusions and separate refund order timelines.
Extension of GST compliance time limits was granted in view of the COVID-19 pandemic. Any time limit for completion of action or compliance falling between 15 April 2021 and 30 May 2021 was extended up to 31 May 2021 for proceedings, orders, notices, appeals, replies, applications and other filings, subject to specified exclusions. Separate extensions applied to rule 9 actions up to 15 June 2021 and to certain refund rejection orders under section 54.