Late fee caps for GSTR-1 filing: waiver of excess late fees for specified classes of registrants effective from the stated tax period.
Insert provision waiving late fee amounts in excess of specified caps for failure to furnish outward supplies in FORM GSTR-1 by the due date for tax periods/quarters from June 2021 onward, with distinct caps prescribed for registrants with nil outward supplies and for registrants falling within two turnover bands based on their preceding financial year aggregate turnover.

GST Rate Amendment adds ship maintenance services to taxable schedule and permits developer promoter utilisation despite first proviso.
The notification amends the Mizoram State GST rate schedule by adding a proviso allowing a developer promoter to utilise certain benefits notwithstanding the first proviso, and by inserting item (ib) under serial number 25 to cover maintenance, repair or overhaul services for ships and vessels with the applicable State tax rate; references are adjusted to include the new item (ib). The amendments are effective from the 2nd day of June, 2021.

Late fee waiver for GSTR-3B filings extends concessions to registered persons, easing penalties for delayed returns within relief period.
Amendment replaces the eighth proviso to Notification No.76/2018-State Tax to reset classes of registered persons by aggregate turnover and to specify distinct waiver periods for late fees on FORM GSTR-3B for defined tax months and quarters. It further inserts provisos granting a time-bound waiver for returns due from July 2017 to April 2021 when filed within the relief window, limits waiver application by minimum amounts for nil-tax returns, and prescribes capped waiver amounts for returns from June 2021 onwards differentiated by taxpayer turnover classes.

Late fee structure revised for delayed GST returns, introducing tiered initial, intermediate and higher slabs based on turnover and return type.
Amendment revises late fee provisions by substituting the trigger phrase with "liable to pay tax but fail to do so", changing the Table heading to "Month/Quarter", and replacing serials 4-7 with a structured late-fee schedule that differentiates taxpayers by aggregate turnover and by the applicable sub-sections of section 39, prescribing a three-tiered progression of initial nil or lower slab, intermediate slab, and higher slab across specified months and the quarter ending March; effective from 18 May 2021.

GST notification amendment adds ship maintenance services to listed services and permits developers to utilise amounts notwithstanding a proviso.
The notification amends the Odisha GST schedule by inserting language permitting a developer promoter to utilise specified amounts notwithstanding the first proviso, and by adding maintenance, repair or overhaul services for ships, vessels, engines and components as a listed service entry, with consequential substitution of cross-referential wording to include the new item within the relevant grouping; the amendment is made effective from a stated prior date.

Timing of GST liability: tax falls in the tax period when the completion certificate is issued or first occupation occurs.
The amendment substitutes the identification phrasing to "who shall" and prescribes that GST liability must be accounted for in the tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority or date of its first occupation, whichever is earlier.

GST amendment notification updates taxable goods codes and adds diethylcarbamazine, effective from early June 2021.
The notification amends Schedule I by substituting the entry for serial number 259A with commodity code 9503 and inserts Diethylcarbamazine as serial number 231 in List 1; these changes are deemed effective from 2 June 2021 under the Odisha Goods and Services Tax framework.

Cumulative input tax credit adjustment permits May GSTR-3B filing reflecting aggregated April-May credits and IFF submission window.
Rule amendments require cumulative application of the stated condition for April and May 2021 and mandate that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of Input Tax Credit for those months; additionally, registered persons may furnish April 2021 details through the Invoice Furnishing Facility during the window from 1 May to 28 May 2021.

State GST amendment replaces tariff classification and adds Diethylcarbamazine to List 1, effective from 2 June.
The State GST notification amends the principal Rate notification by substituting the column (2) entry for Schedule I serial 259A with "9503" and by inserting "(231). Diethylcarbamazine" into List 1 after serial 230; the amendments take effect on 2 June 2021 under powers conferred by the Mizoram GST Act.

Return filing linkage: access to GSTR-1 and invoice filing suspended where prior GSTR-3B return remains unfiled.
The amendment bars a registered person from furnishing details of outward supplies in GSTR-1 (or using the invoice furnishing facility) if the return in GSTR-3B for the relevant preceding period has not been filed; this applies to monthly filers, quarterly filers under the proviso to Section 39, and persons subject to restrictions on electronic credit ledger usage, thereby linking access to reporting facilities with prior return compliance.

Delisting of equity shares: framework requires reverse book building, escrow funding, and protections for remaining public shareholders.
The Regulations prescribe procedures for voluntary and compulsory delisting, requiring board and shareholder approvals, appointment of a registered merchant banker as Manager to the offer, detailed public announcements and a letter of offer. Delisting from all exchanges mandates an exit opportunity via a reverse book building process to discover price, escrow funding by the acquirer, specified bidding and settlement timelines, options for indicative and counter offers, protections for remaining public shareholders including a one year tender window, and defined consequences and obligations for compulsory delisting and special categories of companies.

Late fee waiver for delayed GSTR-3B returns: limited relief by turnover class with specified post-due filing windows.
Waiver of the late fee for delayed FORM GSTR-3B filings is provided in a new proviso, differentiated by classes of registered persons according to aggregate turnover. For March and April 2021, higher-turnover taxpayers get a fifteen-day waiver; lower-turnover taxpayers required to file under the main return provision get thirty days. Lower-turnover taxpayers filing under the proviso receive thirty days for January-March 2021. The amendment operates from 20 April 2021 and inserts a table specifying classes, tax periods and waiver durations.

Reduced GST interest rates: temporary lower interest tiers for specified taxpayers during March and April, effective retroactively.
The notification amends the Madhya Pradesh SGST interest schedule to provide a temporary, graduated reduction in interest for delayed GST returns for March and April 2021 by inserting turnover- and return-category specific rows into the existing table: small taxpayers receive an initial nil-interest period followed by a reduced-interest period and then standard interest, while larger taxpayers receive a shorter reduced-interest period before standard interest applies. The amendment applies to various sub-categories under section 39 and takes effect retrospectively from 18 April 2021.

Filing condition for outward supplies: GSTR-1 access blocked unless prior GSTR-3B returns are filed for applicable periods.
Amendment inserts sub-rule (6) to rule 59: a registered person is not permitted to furnish outward supply details in FORM GSTR-1 (or use the invoice furnishing facility) if the person has not furnished FORM GSTR-3B for applicable preceding periods, with specific conditions for monthly filers (preceding two months), quarterly filers (preceding year), and persons restricted under rule 86B (preceding tax period). The amendment is effective from 1 January 2021 under Section 164.

GSTR-4 filing requirement: returns for the financial year must be filed by the prescribed extended deadline under the amendment.
The State Government has amended a prior notification to require specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021; the amendment is effected under the Madhya Pradesh GST Act and is deemed to have come into force from 30th April, 2021.

Quick Response Code with embedded IRN enables electronic verification of tax invoices and allows conditional exemption from issuance.
Rule 46 requires a Quick Response (QR) Code embedding the Invoice Reference Number (IRN) when invoices are issued under sub rule (4) of rule 48. The Commissioner may notify exemptions from issuance under that sub rule for specified persons or classes and periods, and rule 138A allows the QR Code with embedded IRN to be produced electronically in lieu of the physical tax invoice for verification by the proper officer.

Extension of time limits for GST compliance to end of May with limited statutory exceptions and procedural carve-outs.
Where any time limit for completion or compliance under the Madhya Pradesh GST Acts falls between 15 April 2021 and 30 May 2021 and remains uncompleted, the time limit is extended to 31 May 2021 for proceedings, orders, notices, filings and returns, subject to exclusions for specified provisions including Chapter IV, certain registration and enforcement sections, specified return provisions, e-way bills and rules thereunder; rule 9 actions in May are extended to 15 June 2021; refund rejection order timelines extended to fifteen days after reply or to 31 May 2021, whichever is later.

Investor Education and Protection Fund rules mandate transfer of shares to a DEMAT account and credit of benefits to the Fund.
The amendments provide that all shares and resultant benefits transferred under section 90(9) shall be credited to a dedicated DEMAT account of the Authority within thirty days and transferred by companies as transmissions; companies must follow specified procedures for demat and physical shares, file Form IEPF-4 within thirty days with Tribunal order and declaration, preserve records for inspection, and remit dividends and proceeds (including from delisting or winding up) to the Fund with details filed in Form IEPF-7.

Tax exemption notification for Competition Commission's specified income permits exemption subject to non commerciality and compliance filing requirements.
The Central Government notifies Competition Commission of India as entitled to exempt specified income comprising Government grants, fees under the Competition Act and interest thereon, subject to conditions: no commercial activity; unchanged activities and income nature across the notified financial years; filing income-tax returns as required by clause (g) of the relevant provision of section 139; and submission of an audit report with a chartered accountant's certificate confirming compliance with these conditions.

Refund claim withdrawal: applicants may withdraw GST refund applications before sanction and have ledger debits restored to original ledger.
Amends Goa GST Rules to: allow time extensions for revocation of cancellation as extended by the Additional Commissioner/Commissioner; revise rule 138E to cover any outward movement of goods; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation where a fresh claim is filed after rectification; permit withdrawal of refund applications before sanction or notice by filing FORM GST RFD-01W and mandate restoration of ledger debits on withdrawal; and replace/formalise FORM GST RFD-07 with separate Part-A (withholding) and Part-B (release) provisions.