Interest relief for delayed GST payments: lowered staged interest rates for specified taxpayers for March and April filings.
The amendment inserts new entries prescribing staged interest rates for delayed state GST payments for specific taxpayer categories-distinguished by aggregate turnover and return-filing mechanism-applying a nil or lower rate for an initial short period from the due date, an intermediate rate for the next short period, and a higher rate thereafter; these provisions apply to returns for March and April 2021 (and the quarter ending March 2021 for quarterly filers) and are effective from 18 April 2021.

Cumulative input tax credit adjustment mandated in subsequent GSTR-3B; April details may be furnished using IFF within the May window.
The amendment mandates that input tax credit conditions apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish April 2021 invoice details using the Invoice Furnishing Facility (IFF) between 1 May and 28 May 2021.

Late fee waiver for GSTR-3B filing grants specified extra days to different turnover classes for delayed returns.
Amendment adds a proviso waiving the late fee under section 47 for delayed FORM GSTR-3B filings for specified tax periods and classes of registered persons, by granting additional days from the due date to furnish returns according to the taxpayer's aggregate turnover and the relevant sub section or proviso of section 39; the notification is effective from a date in April 2021.

Reduced interest rates for delayed GST payments in March-April extend phased lower rates before full rate applies.
Prescribes temporary phased interest concessions for delayed Meghalaya GST returns for March and April 2021: higher-turnover taxpayers receive a reduced interest rate for the first fifteen days and a higher rate thereafter; lower-turnover and specified return categories receive nil interest for the first fifteen days, a moderate rate for the next fifteen days, and a higher rate thereafter; quarterly filers for the quarter ending March follow the same phased schedule. The amendment is issued under section 50(1) read with section 148 of the Meghalaya GST Act and is effective from 18 April 2021.

Extension of GST compliance deadlines: specified statutory time limits postponed with defined exclusions and limited special extensions.
Extension of statutory compliance timelines under the Meghalaya Goods and Services Tax regime by invoking section 168A: time limits for actions falling between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering proceedings, orders, notices, filings, appeals, replies, returns and similar actions; exclusions apply for core registration, assessment, certain return provisions, e-way bill obligations and related rules; rule nine actions between 1 May and 31 May are extended to 15 June; refund-rejection orders extended to fifteen days after reply or 31 May, whichever is later.

Extension of GSTR-1 filing deadline: outward supplies reporting for April moved to the twenty-sixth day of the succeeding month.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the Act for the tax period April 2021, until the twenty-sixth day of the month succeeding that tax period.

Extension of time to furnish Form GST ITC-04 for job-worker declarations granted, deadline extended to 31 May 2021.
Extension of time to furnish FORM GST ITC-04 for declarations concerning goods dispatched to or received from a job worker in the period 1 January 2021 to 31 March 2021, with the deadline extended to 31 May 2021 and the extension deemed effective from 25 April 2021.

GSTR-4 filing deadline extended for the specified financial year; taxpayers must submit returns under Meghalaya GST rules.
Amendment to Notification No. 21/2019-State Tax inserts a proviso requiring certain persons to furnish FORM GSTR-4 of the Meghalaya Goods and Services Tax Rules, 2017 for the financial year ending 31st March, 2021 by the extended deadline; the amendment is made under section 148 of the Meghalaya GST Act and is deemed effective from 30th April, 2021.

Extension of filing deadline for GSTR-1 outward supplies granted until the twenty-sixth day following the April tax period.
A proviso is inserted into the earlier notification to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the return-furnishing obligation, specifically extending the deadline for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.

Extension of filing deadline for FORM GST ITC-04 allows additional time to furnish job-worker declarations.
Extension of time granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for January-March 2021; due date extended to 31st May, 2021 for submission of the declaration, and the notification is deemed effective from 25th April, 2021.

IGST exemption for oxygen concentrators reduces tax on personal imports for a limited temporary period.
Notification No. 30/2021 Customs exempted imports of oxygen concentrators for personal use from integrated tax to the extent above an amount calculated at a specified limited rate, applying to the listed tariff item for a temporary period ending 30th June, 2021; the notification was subsequently rescinded by Notification No. 33/2021.

Time limit extension under GST law prolongs compliance deadlines while specifying exclusions and targeted relief measures.
Where any time limit for completion or compliance of any action under the CGST, IGST or UTGST Acts falls between 15 April 2021 and 29 June 2021 and such action is uncompleted, the time limit is extended to 30 June 2021, covering proceedings, orders, notices, filings and related submissions, subject to specified exclusions; rule 9 actions falling between 1 May 2021 and 30 June 2021 are extended to 15 July 2021; refund rejection orders extended to fifteen days after reply or 30 June 2021, whichever is later; effective 15 April 2021.

Cumulative input tax credit adjustment requires May GSTR 3B to include combined April-May ITC; April IFF filing window extended.
The amendment requires that the condition in rule 36(4) apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also allows a registered person to furnish April 2021 details using IFF from 1 May 2021 until 28 May 2021.

Cumulative input tax credit adjustment: May return must include cumulative April-May ITC; April IFF filing window extended.
The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that the FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months. It also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility (IFF) from 1 May 2021 until 28 May 2021.

Cumulative input tax credit adjustment must be reported in May GSTR 3B; April details may be filed via IFF in May.
The amendment requires cumulative application of the condition in rule 36(4) for April and May, 2021, and mandates that FORM GSTR 3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months. It further allows a registered person to furnish April, 2021 details using the Invoice Furnishing Facility from 1 to 28 May, 2021.

Extension of filing deadline for FORM GSTR-1: outward supply details for April 2021 may be filed until the 26th day following the period.
The Commissioner, on the Council's recommendation, inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns, postponing the deadline for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.

Extension of GSTR-1 filing deadline: outward supplies reporting for monthly return filers moved to a later date.
The time limit for furnishing the details of outward supplies in FORM GSTR-1 for registered persons required to furnish return under the statute, for the tax period April 2021, is extended until a later day in the month succeeding that tax period by amendment to the earlier notification.

Extension of FORM GST ITC 04 filing deadline for job worker declarations now due by end of May.
Extension granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker for the period 1 January to 31 March 2021, with filing time extended until 31 May 2021; notification issued by the Commissioner under Sikkim SGST powers and deemed effective from 25 April 2021.

Extension of ITC-04 filing deadline granted, allowing extra time to submit job-worker declarations under GST.
Extension granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for 1 January to 31 March 2021, with the filing deadline extended to 30 June 2021 and the notification made effective from 25 April 2021; an earlier reading of the extension to 31 May 2021 was substituted.

Return filing extension: Form GSTR-4 submissions permitted to a specified deadline for the relevant financial year.
Insertion of a proviso requires specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March, 2021 up to the 31st day of May, 2021, thereby providing a time-limited extension of the return-filing deadline under the Sikkim Goods and Services Tax Rules, 2017; the amendment is issued under section 148 and is deemed effective from the 30th day of April, 2021.