Penalty waiver for GST non compliance grants registered persons relief for defaults between 1 December 2020 and 30 September 2021.
The Government, exercising powers under the Karnataka Goods and Services Tax Act, has superseded a prior notification and waived the amount of penalty payable by any registered person for non compliance with Notification FD 03 CSL 2020(e) dated 27 March 2020, for defaults occurring between 1 December 2020 and 30 September 2021, except as to acts or omissions before the supersession.

GST deadline extensions amend earlier notification dates, substituting specified due dates and confirming retrospective commencement.
The State Government, under Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, amends Notification No. FA3-07-2021-1 -V-(26) by substituting specified calendar dates in clause (i), the proviso to clause (i), and clause (ii) of the first paragraph; the notification shall come into force with effect from the 30th day of May, 2021.

Penalty waiver under section 125 for GST non compliance by registered persons during specified relief period.
The Government, exercising powers under section 128, waives penalties payable by any registered person under section 125 of the Tripura State GST Act for non compliance with notification No. F.1-11(91)-TAX/GST/2020(Part-II), dated 20th May, 2020, for the period from 1st December, 2020 to 30th September, 2021, subject to preservation of actions prior to the supersession of an earlier notification.

Interest on delayed GST payments revised with graded rates and specified timelines for different taxpayer categories.
Amendment replaces the default phrase with liable to pay tax but fail to do so, changes the table heading to "Month/Quarter", and substitutes serial entries three to six to impose a graded interest regime for different taxpayer categories based on aggregate turnover and return furnishing obligations, specifying nil, intermediate and higher interest phases from the due date for March, April, May 2021 and the quarter ending March 2021; the amendment is effective from 18th May 2021.

Late fee waiver for delayed GSTR-1 filings limits waived liability above specified caps for defined classes of registrants.
The State amends a prior notification under Section 128 to waive the portion of late fee under Section 47 for failure to furnish FORM GSTR-1 by the due date for tax periods from June 2021 onward where the late fee exceeds prescribed caps for three classes of registered persons: those with nil outward supplies; those with aggregate turnover up to a specified threshold in the preceding financial year (excluding nil suppliers); and those with aggregate turnover above that threshold up to a higher specified threshold (excluding nil suppliers).

Temporary reduced state tax rate on specified services applies for a limited pandemic-period window under amended notification.
The State Government amends the notification to insert a proviso applying a concessional state tax rate to services specified in clause (f) of serial number 3: for the period from 14th June, 2021 to 30th September, 2021 the state tax on those services shall be levied at the rate of 2.5 per cent irrespective of the rate previously specified; the amendment is effective from 14th June, 2021 and is made under specified provisions of the Madhya Pradesh GST Act.

Concessional SGST rate on Covid-19 relief supplies extends specific reduced tax rates for designated medical goods.
The State Government prescribes partial exemptions of state tax for specified Covid-19 relief supplies by exempting state tax in excess of the rates listed for each tariff classification, covering items such as medical oxygen, specified medicines, testing and diagnostic kits, ventilatory devices, sanitizers and ambulances. The notification is effective from 14 June 2021 through 30 September 2021 and operates by capping state tax liability to the stated rates for the listed goods.

Late fee waiver for delayed GST returns extended, setting turnover-based waiver thresholds and filing windows.
The notification amends prior guidance to set filing windows and conditional waivers of late fee under Section 47 for delayed FORM GSTR-3B returns: it substitutes a turnover-differentiated table governing permitted extended filing periods and inserts provisos waiving late fees above specified floors for retrospectively filed returns within a June-August amnesty window and establishing fixed waiver floors for returns from June onwards according to classes of registered persons and nil tax filings.

Notification amendment adds government department and local authority to exclusions, narrowing the definition of registered person.
The State Government, exercising powers under sub-rule (4) of Rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, amends an earlier departmental notification by inserting the words "a government department, a local authority" in the first paragraph immediately after the words "notifies registered person, other then", thereby expressly excluding government departments and local authorities from that registered person category.

Extension of deadline: state GST notification deadline extended with retrospective effect to a later date.
Amendment substitutes "31st day of May, 2021" with "31st day of July, 2021" in the specified proviso of the notification, thereby extending the operative deadline, and declares the notification to be deemed to have come into force with effect from the 31st day of May, 2021, effecting a retrospective commencement of the amended provision under the State GST regulatory power.

Late fee waiver for delayed GSTR 4 returns: thresholds limit payable late fee for nil tax filers and other registrants.
The amendment inserts 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 from financial year 2021 22 onwards: it excludes from recovery late fee amounts below defined thresholds for returns with nil state tax liability and provides a different threshold for other registered persons, thereby limiting the assessable late fee on delayed GSTR 4 filings.

Late fee waiver for delayed GSTR-7 TDS return filings reduces excess daily penalties and caps total liability.
Waiver of late fee is granted for registered persons required to deduct tax at source who fail to furnish the return in FORM GSTR-7 for June 2021 onwards by the due date: the portion of late fee in excess of twenty-five rupees per day is waived, and the total late fee liability is waived where it exceeds one thousand rupees.

Cumulative input tax credit adjustment: May return must include combined credits for prior month; IFF allowed for prior month filings.
Amendments require a cumulative input tax credit adjustment for April and May 2021, mandating that FORM GSTR-3B for May 2021 include combined input tax credit adjustments; they also permit furnishing April 2021 details via IFF during the filing window in May 2021.

Extension of retrospective applicability under rule amends prior notification by official notification and postpones its operative commencement.
The notification substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" to define the applicable period, and it replaces the earlier commencement date with a later calendar date, while stating that the instrument is effective from 30th September, 2020, all effected under powers related to rule 46 of the GST Rules.

Extension of time-limit for issuance of refund orders where refund rejection notice fell during pandemic, deadline deferred after reply.
Where a notice for rejection of a refund claim has been issued and the time-limit to pass the order under Section 54(5) read with Section 54(7) fell during the pandemic period, the time-limit to pass that order is extended to fifteen days after receipt of the registered person's reply to the notice or to the thirtieth day of June, 2020, whichever is later.

Penalty waiver for GST non compliance allows registered persons relief from sanctions for specified notification breaches.
A waiver of penalty is granted for registered persons for non compliance with the referenced departmental notification, the Government invoking its notification power to supersede an earlier notification and relieve such persons of penalty for the specified non compliance during the stated period, without affecting actions or omissions before the supersession.

Tariff classification correction updates a Goa government notification to amend a published tariff code in the schedule.
Corrigendum corrects a government notification by amending the tariff code shown in column (2) against the table entry at Sl. No. 8, rectifying the classification published in the Official Gazette for the original notification of 23-06-2021 and formalised by the Department of Finance under the Governor's authority.

GST refund withdrawal and withheld refund release rules updated, with revised revocation timelines and e-way bill compliance changes.
The Uttarakhand Goods and Services Tax Rules were amended with deemed commencement from 18 May 2021. The amendments extend the time for revocation of cancellation of registration where enlarged under section 30(1), revise refund limitation by excluding the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03, and permit withdrawal of refund applications through FORM GST RFD-01W with credit back to the relevant ledger. The withholding and release mechanism for refunds was also streamlined through substituted FORM GST RFD-07 and related changes to refund processing and rule 138E.

Time limit extension for GST compliances due to pandemic; selected deadlines extended with specified exceptions.
Any time limit for completion or compliance of actions under the Punjab GST Act falling between 15 April 2021 and 30 May 2021 is extended to 31 May 2021, covering proceedings, orders, notices, filings and returns, subject to specified exclusions; rule 9 deadlines falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021; timelines for issuance of orders on refund rejection notices are extended to fifteen days after receipt of reply or to 31 May 2021, whichever is later.

Aadhaar authentication exemption: non-citizens, government entities, local authorities and PSUs excluded from authentication requirements under GST law.
The notification exempts specified classes from Aadhaar authentication under sub-sections (6B) and (6C) of section 25 of the Punjab GST Act: non-citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and applicants registering under subsection (9) of section 25, and it supersedes an earlier inconsistent notification while preserving prior actions.