Input tax credit for landowner promoters allowed; maintenance services for ships placed under a revised GST rate and applicability clarified.
The notification allows a landowner promoter to utilise input tax credit charged by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project, and inserts maintenance, repair or overhaul services for ships and vessels into the notification's table under a specified GST rate, with consequential textual substitutions; effective from 2 June 2021.

GST tariff amendment: substitution of tariff classification and addition of Diethylcarbamazine altering state SGST schedule and applicability.
Amends the Rajasthan SGST notification to substitute the tariff entry in Schedule I with heading 9503 for the specified serial and to insert Diethylcarbamazine as a new entry in List 1; amendments take effect on the notification's stated commencement date and are made pursuant to the state GST statute on the Council's recommendations.

Timing of GST liability clarified: declare and discharge tax in the tax period containing completion certificate issuance or first occupation.
Amendment clarifies that the person liable "who shall" be subject to the tax must account for the GST in a 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 the date of its first occupation, whichever is earlier, falls; the amendment is notified as coming into force on the date specified in the notification.

Input tax credit eligibility extended to landowner-promoters for apartments; ship repair services added to concessional GST schedule.
The amendment permits a landowner-promoter to utilise input tax credit charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project. It also inserts maintenance, repair and overhaul services for ships and other vessels, including engines and parts, into the notification's concessional rate table and updates cross-references accordingly.

GST tariff substitution: tariff code updated and Diethylcarbamazine added to the taxable list, effective immediately.
The notification amends the State GST schedule by substituting the Schedule I column (2) entry against serial number 259A with tariff code 9503 and by inserting Diethylcarbamazine as serial number 231 in List 1; the changes are made under section 9(1) and section 15(5) of the State GST Act and take effect from 2 June 2021.

Amendment to GST notification adds an additional month to the proviso, thereby extending the notification's coverage period.
Amendment expands an existing GST notification by inserting an additional month into the Second proviso, thereby extending the proviso's temporal application to cover that month alongside the previously specified month. The Commissioner, under statutory powers and on Council recommendation, declares the amendment to be effective from the first day of the stated calendar month.

GST notification amendment revises the tax period for liability linked to completion certificate or first occupation.
Amendment to a Uttar Pradesh SGST notification revises the wording on when liability is to be discharged, linking compliance to a tax period not later than the tax period in which the completion certificate is issued or the date of first occupation, whichever is earlier. The change is made under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, and takes effect from 2 June 2021.

GST notification amends input tax credit and ship repair service entries under Uttar Pradesh tax rules.
Amends an existing Uttar Pradesh GST notification by inserting an additional condition in the real estate supply framework so that a landowner-promoter may utilise the credit of tax charged by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project. The notification also expands the rate entry for maintenance, repair or overhaul services in respect of ships and other vessels, including their engines and other components or parts, and applies the prescribed rate to the newly added item.

GST rate notification amended to substitute tariff heading and add Diethylcarbamazine to the prescribed list.
Amends the Uttar Pradesh GST rate notification by substituting tariff heading 9503 against Serial No. 259A in Schedule I attracting 2.5% tax and inserting Diethylcarbamazine as a new entry in the List after Schedule I. The notification takes effect from 2 June 2021.

Timing of GST liability requires tax in the period when completion certificate is issued or on first occupation.
The amendment substitutes wording in the cited notification to (a) identify the liable actor by inserting "who shall" and (b) fix the timing of tax liability in a 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 the date of its first occupation, whichever is earlier, falls.

Input tax credit: landowner-promoters permitted to utilise developer-charged credit for apartment tax and new ship repair entry added.
The notification adds a new clause permitting a landowner-promoter to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts a new entry covering maintenance, repair and overhaul services for ships and other vessels and related components; these amendments take effect from the 2nd day of June, 2021.

GST classification change: HS code substitution and addition of Diethylcarbamazine altering taxable classification under Goa GST.
The Goa GST notification substitutes the column (2) entry for Schedule I serial number 259A with the designation "9503" and inserts Diethylcarbamazine as serial number 231 in List 1 after serial number 230, thereby amending classification and list inclusion under the Goa Goods and Services Tax framework; the amendment takes effect on the notification's stated commencement date.

Project completion tax-period compliance must occur no later than the period containing completion certification or first occupation.
Section 148 special-procedure treatment under the Arunachal Pradesh GST framework is amended for project completion or first occupation. The timing requirement is changed from liability arising on the date of issuance of the project completion certificate, where required, or first occupation, whichever is earlier. The concerned persons must instead comply in a tax period no later than the tax period in which the earlier of the completion-certificate date or first-occupation date falls.

Landowner-promoter input tax credit and vessel repair services receive revised GST treatment under the amended rate notification.
Arunachal Pradesh GST rate provisions permit a landowner-promoter to use input tax credit charged by a developer-promoter for tax payable on apartments supplied in the relevant project. Maintenance, repair or overhaul services for ships and other vessels, including engines, components and parts, are inserted as a specified service category taxable at 2.5 per cent, with the related entry expanded accordingly. The amendments take effect from 2 June 2021.

Extension of filing date for annual composition return allows taxpayers additional time to file under state GST.
Amendment substitutes the prescribed last date for filing the annual composition return, FORM GSTR-4, for the financial year 2020-21 by replacing the earlier deadline with a later date. The amendment is made under the powers conferred by section 148 of the State GST Act and shall be deemed to have come into force with effect from the earlier deadline date.

Extension of GST compliance deadlines shifts specified filing and payment due dates under a state notification, altering earlier May timelines.
Amendment to Notification No. 07/2021-State Tax substitutes specified May compliance dates with later June and July dates in the first paragraph (clauses (i) and (ii) and the proviso to clause (i)), thereby revising filing and payment timelines under the Manipur GST framework; the State Government acts under Section 168A of the Manipur GST Act read with Section 20 of the IGST Act. The notification comes into force with effect from the 30th day of May, 2021.

Exclusion of government departments and local authorities changes who is treated as a notified registered person under GST.
The amendment inserts the words "a government department, a local authority," after the phrase "notifies registered person other than", thereby excluding those public entities from the class of notified registered persons under the State Tax notification and narrowing the scope of entities covered by the original notification.

Late fee waiver for GSTR-7 returns limits deductor penalty exposure and caps total payable for delayed filings.
Waives the late fee payable by registered persons required to deduct tax at source for failure to furnish the return in FORM GSTR-7 for the month of June 2021 onwards by the due date, by removing any amount of late fee in excess of twenty five rupees per day of delay; additionally waives any portion of the total late fee which is in excess of one thousand rupees.

Late fee waiver for delayed GSTR-4 returns introduces threshold-based exemption depending on central tax liability and registrant status.
Amends the late fee for delayed FORM GSTR-4 filing from financial year 2021-22 onwards by waiving the portion of late fee that exceeds a specified lower threshold where central tax in the return is nil, and waiving the portion that exceeds a specified higher threshold for other registered persons, thereby creating threshold-based differentiated relief depending on central tax liability.

Extension of compliance deadline: statutory notification substitutes prior cutoff and applies retrospectively to the earlier effective date.
Amendment substitutes the original cutoff date in Notification No.7/2021 with a new cutoff in the first paragraph, thereby extending the prescribed compliance period under that notification. The amendment is issued under statutory powers and is declared to be deemed to have come into force from the original cutoff date specified in the earlier notification, effecting retrospective commencement of the amended provision.