Notification amendment updates specified due dates in Himachal Pradesh SGST rules, substituting several deadline dates.
Amendment to Notification No.14/2021-State Tax substitutes specified deadline dates: "30th day of May, 2021" "29th day of June, 2021"; "31st day of May, 2021" "30th day of June, 2021"; in the proviso "31st day of May, 2021" "30th day of June, 2021" and "15th day of June, 2021" "15th day of July, 2021." It is made under section 168A of the Himachal Pradesh GST Act read with the IGST Act and comes into force from the 30th day of May, 2021.

Registered person exclusion clarified: government department and local authority added to exceptions under state GST notification.
The notification amends Notification No. 13/2020-State Tax by inserting the words "a government department, a local authority" after the phrase "notifies registered person, other than", thereby expanding the class of persons treated as exceptions under the cited paragraph of the principal state GST notification pursuant to the enabling rule in the Himachal Pradesh GST Rules.

Late fee waiver for delayed GSTR-7 returns limits daily penalty exposure by capping excess fees beyond a nominal threshold.
The State waives the amount of late fee payable for failure to furnish FORM GSTR-7 for the month of June 2021 onwards by registered persons required to deduct tax at source, insofar as such late fee exceeds a nominal daily threshold, and provides that the total late fee shall stand waived where it exceeds a specified aggregate ceiling.

Late fee waiver for delayed GSTR-4 returns eases penalties where state tax is nil or for other registrants.
Amendment inserts a proviso waiving the total amount of late fee payable under section 47 for financial year 2021-22 onwards by registered persons who fail to furnish return in FORM GSTR-4 by the due date, with waiver thresholds differing where State tax payable is nil and for other registered persons.

Late fee waiver for delayed GSTR-1 filings limits payable late fees for specified small and nil return taxpayers.
The notification inserts a proviso waiving the portion of late fee under the Act for failure to furnish outward supplies in FORM GSTR-1 by the due date for tax periods June 2021 onward, such that the total late fee payable shall be limited to, and any amount in excess of, the fixed sums specified in the Table for (i) registered persons with nil outward supplies, (ii) registered persons with aggregate turnover up to a specified threshold in the preceding financial year (excluding nil suppliers), and (iii) taxpayers with aggregate turnover above that threshold up to a higher threshold (excluding nil suppliers).

Late fee waiver for delayed GSTR-3B returns expands conditional relief across turnover-based classes and filing windows.
Amendment revises waiver timelines and thresholds for late fees under the Himachal Pradesh GST Act for delayed FORM GSTR-3B filings, substituting a Table that classifies registered persons by aggregate turnover and prescribes specific periods from the due date within which late fee relief applies for March-May 2021 and relevant quarters; it inserts provisos granting transitional waiver for historic non filing if returns for July 2017-April 2021 are filed between 1 June and 31 August 2021 with late fee waived above specified thresholds, and sets capped waiver amounts for returns from June 2021 onwards by turnover class.

Late fee structure revised for GST returns, specifying staged rates and timelines for different turnover categories.
Amendment substitutes the proviso wording to replace FORM GSTR-3B-specific phrasing with broader language describing liability to pay tax but failure to do so; replaces the table heading "Tax period" with "Month/Quarter"; and substitutes serials 4-7 to prescribe staged late-fee tiers and corresponding applicability windows for taxpayers differentiated by aggregate turnover and by the specific return provisions of section 39, covering filings for March-May 2021 and the quarter ending March 2021. The notification takes effect retrospectively from the stated commencement date.

Notification amendment expands GST notification period to include May 2021, extending the temporal scope of the proviso.
Amendment inserts the words and figure "and May, 2021" after "April, 2021" in the second proviso of Notification No. 83/2020 State Tax, effected under the second proviso to sub section (1) of section 37 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017, on the Council's recommendation and by the Governor's order; the amendment confines itself to extending the temporal scope of the cited proviso.

Amendment to notification dates shifting end of March to end of June and start of April to start of July.
Amendment substitutes the prior notification's dates: references to the end of March are replaced by the end of June and references to the start of April are replaced by the start of July. The amendment is issued under statutory executive powers and is deemed to have come into force retrospectively from 30th March, 2021, thereby altering the operative commencement dates of the earlier notification.

Composition threshold reduction under Punjab GST: lower turnover limit substituted for prior threshold, effective from April commencement.
The notification substitutes the previously stated turnover wording in the first paragraph of the earlier Punjab Government notification with a lower turnover expression, thereby reducing the turnover threshold that determines eligibility under the applicable Punjab Goods and Services Tax Rules. The amendment is made under powers conferred by the Punjab GST Rules and is deemed to have come into force with effect from the first day of April of the stated year.

Refund procedure: applicants may withdraw refund applications before sanction, restoring ledger debits and excluding deficiency periods from limitation.
Amendments effective 18 May 2021 add procedural provisions: rule 23 permits Commissioner-level extension of the time to apply for revocation of cancellation of registration; rule 90 excludes the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for corrected refund claims, allows withdrawal of refund applications via FORM GST RFD-01W prior to any sanction or notice, and mandates restoration of ledger debits upon withdrawal; rules 92 and 96 and FORM GST RFD-07 are revised to govern withholding and release of refunds with distinct Part-A and Part-B entries.

Extension of compliance deadlines under GST Act grants relief for pending proceedings while excluding specified provisions and e way bills.
Time limits for actions under the Kerala GST and Integrated GST Acts that fell between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering completion of proceedings, issuance of orders or notices, and filing of appeals, replies, applications, reports, documents, returns and similar records. The extension excludes certain substantive provisions, Chapter IV, e way bill obligations and rules under those provisions. Time limits under rule 9 falling between 1 and 31 May 2021 are extended to 15 June 2021. Rejection orders for refund notices falling in the period are extended to fifteen days after reply or to 31 May 2021, whichever is later.

Cumulative input tax credit adjustment requires May GSTR-3B to include April-May cumulative ITC; April IFF permitted in May.
Amendments require the condition in rule 36(4) to apply cumulatively for April and May 2021 and direct that FORM GSTR-3B for May 2021 be filed with cumulative input tax credit adjustments for those months; additionally, rule 59(2) is amended to allow furnishing April 2021 details via the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.

Extension of GSTR-4 filing deadline - returns for the relevant financial year may be furnished by the extended due date.
Amendment under section 148 inserts a proviso requiring specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021, and deems the notification to have come into force from 30th April, 2021.

Late fee waiver for specified GST GSTR-3B returns: limited grace periods granted for defined taxpayer classes and tax periods.
Amendment inserts a proviso waiving the late fee payable under section 47 for defined classes of registered persons who fail to furnish FORM GSTR-3B by the due date, providing specified grace periods: fifteen days for taxpayers with aggregate turnover above rupees five crores for March and April 2021, and thirty days for specified taxpayers with turnover up to rupees five crores for the listed tax periods. The amendment is deemed effective from 20 April 2021.

Interest relief for delayed GST returns provides staged lower interest rates for different turnover categories and filing periods.
The notification inserts a table prescribing staged interest treatment for delayed GST returns for March 2021 and April 2021, differentiating taxpayers by aggregate turnover and by the category of return under section 39: higher-turnover taxpayers receive a reduced interest rate for an initial short period from the due date and a higher rate thereafter; lower-turnover and certain other return categories receive nil interest for an initial short period, a moderate rate for the next short period, and a higher rate thereafter. The amendment is effective from 18 April 2021.

Penalty waiver for GST non-compliance announced; penalties under section 125 waived for specified period covering delayed compliances.
The notification waives the amount of penalty payable by any registered person for non-compliance of Notification No.18/GST-2, dated 31st March, 2020, for the period from 1st December, 2020 to 30th September, 2021; it supersedes an earlier notification dated 15th December, 2020 except as respects acts or omissions prior to such supersession.

Customs tariff exemptions revised to modify specified duty entries, altering exemption and duty treatment effective shortly.
The notification amends specified exemptions by substituting table entries: in the 2017 notification, column (4) for serial 21D is replaced with Nil and for serial 21F is replaced with 10%; in the 2021 notification, column (4) for serial 5 is replaced with 10%. The amendments are effected under statutory executive powers and take effect on the stated commencement date.

Late-fee waiver for delayed GSTR-1 filings limits liability by taxpayer category from June 2021 onward.
Late fee for delayed furnishing of details of outward supplies in FORM GSTR-1 is waived to the extent it exceeds prescribed ceilings for tax periods commencing June 2021 or quarters ending June 2021 onwards. The ceiling is Rs. 250 for persons having nil outward supplies, Rs. 1,000 for other persons with preceding financial-year turnover up to Rs. 1.5 crore, and Rs. 2,500 for those with turnover above Rs. 1.5 crore and up to Rs. 5 crore. The waiver operates from 1 June 2021.

Customs Broker licence validity now covers surrender, inactivity-based invalidation, and renewal subject to eligibility, dues clearance, and compliance declarations.
Customs Broker licensing is amended to permit voluntary licence surrender, subject to payment of all government dues and absence of pending proceedings. Licences continue unless revoked, but become deemed invalid after one year of inactivity, excluding suspension periods. An invalid licence may be renewed from expiration upon prescribed application, continuing eligibility, and payment of the renewal fee. Renewal applicants must confirm dues, active bond and security, relevant changes in partners or directors, and prescribed compliance declarations.