Late fee waiver for GSTR-4 non-filers: partial waiver for specified thresholds and categories, effective retrospectively.
Amendment adds a proviso waiving part of the late fee under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards: amounts up to two hundred and fifty rupees are waived where state tax payable is nil, and amounts up to one thousand rupees are waived for other registered persons, so that late-fee liability is limited to the excess above those thresholds.

Late fee waiver for delayed GSTR-1 filings reduces payable late fee above specified caps by class of registrant.
The amendment waives the portion of late fee under section 47 for failure to file FORM GSTR-1 for tax periods from June 2021 onward, by capping the payable late fee according to three classes of registered persons (nil outward suppliers; those with lower aggregate turnover in the preceding year excluding nil suppliers; and those in a higher turnover band excluding nil suppliers), and makes the amendment effective from 1 June 2021.

Late fee waiver for GST returns: capped waivers and time-limited filing windows for delayed GSTR-3B submissions.
Amendments prescribe time-limited waivers of state tax late fees for delayed furnishing of FORM GSTR-3B, with a substituted Table setting distinct grace periods for March-May 2021 by aggregate turnover and a separate sixty-day window for certain quarterly filers for January-March 2021. Provisos waive late fee amounts in excess of specified thresholds for returns from July 2017 to April 2021 filed within a designated mid-2021 window, provide a lower waiver threshold where state tax payable is nil, and fix capped waiver amounts for periods from June 2021 onwards by class of registered persons.

Interest on delayed GST payments: tiered grace periods and staged rates introduced for different turnover and return categories.
Amendment modifies the first proviso by substituting liable to pay tax but fail to do so, replaces the Table heading "Tax period" with Month/Quarter, and substitutes serial entries 4-7 to prescribe tiered interest rates for delayed State GST payment tied to aggregate turnover and return-filing categories, with initial grace periods and higher rates thereafter; the notification is effective from 18 May 2021.

GST notification amendment adds May applicability to the proviso, with the change deemed effective from June.
Amendment adds the words and figure "and May, 2021" after "April, 2021" in the second proviso of notification No. 83/2020 State Tax; made under the second proviso to sub section (1) of section 37 read with section 168 of the Chhattisgarh GST Act on the Commissioner's recommendation; the amendment is deemed to have come into force from 1 June 2021.

Concessional GST rates on specified Covid relief supplies extended, with reduced or nil state tax for listed medical goods.
Exempts or applies concessional state tax rates to an enumerated list of Covid relief and medical goods, assigning nil or reduced state tax amounts to each listed tariff heading or description and thereby limiting state tax leviable on those supplies to the specified rates. The relief operates retrospectively from 14 June 2021 through 30 September 2021.

State tax on specified services temporarily fixed below standard rate, overriding scheduled rate for a defined mid 2021 period.
The notification amends the State Tax (Rate) schedule by inserting a proviso that, for a specified mid 2021 period, the state tax on services listed under item (iv)(f) at serial number 3 shall be levied at a fixed lower rate irrespective of the rate in column (4); the amendment is issued under the State's GST powers and is effective from the stated mid June 2021 commencement date.

Commencement of Telangana GST amendments brought specified substantive provisions into force from the appointed date.
Telangana Goods and Services Tax (Second Amendment) Act, 2020 brought sections 3 to 10 into force with effect from 1 January 2021. The State Government fixed this appointed date under its statutory commencement power.

Commencement of amended Telangana GST provisions took effect when Section 7 was brought into force from the appointed date.
Commencement of Section 7 of the Telangana Goods and Services Tax (Amendment) Act, 2020 was fixed as 10 November 2020. The State Government exercised its power under section 1(3) of the Amendment Act to appoint the date on which Section 7 came into force.

Advance Ruling Authority constituted under Tamil Nadu GST law, specifies membership and supersedes prior notification.
Constitution of the Authority for Advance Ruling under Section 96(1) of the Tamil Nadu GST Act is effected by government notification, superseding the earlier departmental notification and formally specifying the Authority's membership by office: the Additional Commissioner of GST & Central Excise for Tamil Nadu & Puducherry and the Joint Commissioner (Commercial Taxes), thereby updating the Authority's composition for advance ruling functions.

GST interest on delayed returns was revised with graded rates for specified turnover categories and return periods.
Interest payable on delayed filing and payment of GST returns was revised for specified periods, replacing the earlier GSTR-3B reference with the broader category of taxpayers liable to pay tax but failing to do so. A graded interest structure was prescribed according to turnover and return category, with staggered nil, 9 per cent and 18 per cent rates for specified monthly and quarterly return periods. The amended notification was given retrospective effect from 18 May 2021.

Corrigendum to Customs notification: Commissioner of Customs designation changed from NS V to NS I in table entries.
Correction to a customs notification replaces the Commissioner of Customs entry in the published Table: the designation recorded as "Commissioner of Customs, NS-V, Custom House, Nhava Sheva" is amended to read "Commissioner of Customs, NS-I, Custom House, Nhava Sheva" in columns (3) and (4).

Late fee cap for GSTR-7: waiver limits excess late fees for TDS deductors filing delayed returns.
The notification waives the amount of late fee under section 47 of the Andhra Pradesh GST Act payable by persons required to deduct tax under section 51 for failure to furnish FORM GSTR-7 for June 2021 onwards, to the extent the fee exceeds Rs.25 per day; additionally, the total late fee liability for such failures shall be waived to the extent it exceeds Rs.1,000.

Late fee waiver for delayed GSTR-1 filings limits recoverable late fees by turnover-based caps, effective June 2021 onward.
Amendment inserts a proviso that waives the portion of late fee under section 47 for failure to furnish FORM GSTR-1 by the due date, such that for tax periods from June 2021 onwards the total late fee payable is capped by specified amounts for defined classes of registered persons (nil outward supplies; lower-turnover taxpayers; and mid-range turnover taxpayers), and any fee in excess of the applicable cap is waived.

Return of Income rule wording amended to reference section 148 and update year reference in rules
These rules, titled the Income-tax (20th Amendment) Rules, 2021, amend Rule 12 of the Income-tax Rules, 1962 by substituting in Rule 12(1) the phrase referencing a specific subsection with a reference to section 148, and by updating the year reference in Rule 12(5) from 2019 to 2020; they come into force on publication in the Official Gazette and are issued under sections 139 and 148 read with section 295 of the Income-tax Act, 1961.

Penalty waiver for GST non-compliance under state notification provides temporary relief for registered taxpayers during the specified period.
A superseding state notification waives penalties otherwise payable by registered persons for non-compliance with Notification No. 14/2020-State Tax, as published in the State Gazette, and preserves consequences for acts or omissions occurring before the supersession; the waiver is limited to the period from the first day of December, 2020 to the thirtieth day of September, 2021.

Extension of GST compliance deadlines: cumulative input tax credit adjustment and a limited delayed IFF submission window allowed.
The amendment extends a deadline in rule 26, requires cumulative input tax credit adjustment for April-June 2021 to be reflected in the FORM GSTR-3B for June 2021 or the quarter ending June 2021, and allows registered persons to furnish May 2021 details using the Invoice Furnishing Facility within a prescribed window in June 2021.

Extension of tax notification deadline replaces the earlier May date with June and is declared effective from the original May date.
Amendment replaces the previously specified May cut-off date in a State GST notification with the corresponding June date, enacted under powers granted by the Himachal Pradesh GST Act and Rules. The amendment declares the notification deemed to have come into force from the original May date, preserving retrospective effect while formally substituting the operative date in the earlier notification.

Extension of compliance deadline: notification shifts prescribed cut-off date for a Himachal Pradesh SGST provision, effective retrospectively.
Amendment to Notification No. 21/2019-State Tax substitutes the terminal date in the second proviso of the third paragraph, replacing the earlier terminal date with a later terminal date; the amendment, issued under section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, is deemed to have come into force from the original terminal date specified in the principal notification.

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.