GST liability timing for specified persons amended to align tax period with completion certificate or first occupation.
GST composition of liability for specified persons under the Uttarakhand Goods and Services Tax framework was amended by substituting the wording of the first paragraph of the earlier notification. The amendment revises the timing of tax liability so that it arises in a tax period not later than the period in which the completion certificate, where required, or first occupation, whichever is earlier, occurs.

GST rate amendment expands tax credit use for landowner-promoter apartments and adds concessional ship repair services.
The Uttarakhand GST notification amends the existing rate framework to permit a landowner-promoter to utilise tax credit charged by the developer-promoter for payment of tax on apartments supplied in the project, subject to the specified conditions. It also inserts maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts at a concessional rate of 2.5 per cent, with the related entry adjusted accordingly. The amendment is given retrospective effect from 2 June 2021.

GST rate notification amendment revises Schedule I entries and adds Diethylcarbamazine with retrospective effect.
Amends the Uttarakhand GST rate notification by substituting HSN 9503 in Schedule I at 2.5 per cent and inserting Diethylcarbamazine in List 1. The amendment is made effective from 2 June 2021 as a further modification of the earlier Uttarakhand GST notification.

Input tax credit compliance and GST return timelines were extended under the Uttarakhand amendment rules for 2021.
The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 June 2021. The amendment extends the relevant time limit under rule 26 to 31 August 2021. It also provides that the input tax credit condition under rule 36(4) applies cumulatively for April, May and June 2021, with cumulative adjustment in FORM GSTR-3B for June 2021 or the quarter ending June 2021. Rule 59(2) permits furnishing May 2021 details through IFF from 1 June 2021 to 28 June 2021.

GST notification amendment extends the operative date in the second proviso to 31 July 2021.
The Uttarakhand GST notification is amended by substituting the date 31 May 2021 with 31 July 2021 in the second proviso of the third paragraph of the earlier notification dated 31 May 2019. The amendment is stated to take effect from 31 May 2021.

GST notification amendment extends specified compliance dates under Uttarakhand tax rules with retrospective effect.
Amendment of the Uttarakhand GST notification dated 31 May 2021 substitutes specified dates in clauses (i) and (ii) of the first paragraph and in the proviso to clause (i), extending references from 30 May 2021 and 31 May 2021 to 29 June 2021 and 30 June 2021, and from 15 June 2021 to 15 July 2021. The notification is stated to operate retrospectively from 30 May 2021.

GST exclusion clause amended to include government departments and local authorities alongside Special Economic Zone units.
The Uttarakhand Goods and Services Tax Rules, 2017 are amended to widen the exclusion clause by adding government department and local authority to the categories already excluded with Special Economic Zone unit. The amendment is made under rule 48(4), on the recommendation of the Council, and is deemed to have come into force from 1 June 2021.

Late fee waiver for delayed GSTR-7 filing limits TDS return penalty under the State GST framework.
Late fee under section 47 is waived for registered persons required to deduct tax at source under section 51 who fail to furnish FORM GSTR-7 by the due date. The waiver covers the amount in excess of twenty-five rupees for every day of delay for returns for June 2021 onwards. A proviso also states that, for failure to furnish FORM GSTR-7 for June 2020 onwards, the amount in excess of one thousand rupees shall stand waived.

Late fee waiver for delayed GSTR-4 returns is extended for subsequent years, with capped relief based on tax liability.
Late fee payable for failure to furnish return in FORM GSTR-4 by the due date is further waived for financial year 2021-22 onwards. The waiver applies only to the amount exceeding the prescribed cap where the return shows nil State tax payable, and to the amount exceeding the higher prescribed cap for other registered persons. The amendment is made by inserting an additional proviso into the existing notification governing late fee relief.

Late fee waiver for delayed GSTR-1 filing caps liability for nil-supply and turnover-based registered persons.
Late fee payable for failure to furnish outward supply details in FORM GSTR-1 by the due date is waived to the extent it exceeds a prescribed ceiling for the tax period June 2021 onwards, or the quarter ending June 2021 onwards, as the case may be. The waiver applies to registered persons classed by turnover and filing status, with different late fee caps for nil outward supplies, lower-turnover taxpayers, and mid-turnover taxpayers.

Late fee waiver for delayed GSTR-3B returns revised with turnover-based caps and extended filing relief.
Late fee waiver under the Uttarakhand Goods and Services Tax framework was amended by revising the table governing waiver periods for delayed filing of FORM GSTR-3B. The revised scheme applies different waiver periods to taxpayers based on aggregate turnover and return period, and additional provisos extend relief for delayed returns filed between 1 June 2021 and 31 August 2021 by waiving late fee above specified caps, including separate limits for nil-tax returns and for later tax periods.

GST late-fee relief framework amended for turnover-based return filers and quarterly taxpayers under revised rate slabs.
Late-fee relief under the Uttarakhand Goods and Services Tax framework is amended for specified tax periods and classes of registered persons. The concession is aligned to persons liable to pay tax, and the table heading is changed from "Tax period" to "Month/Quarter". The substituted table prescribes differential late-fee rates based on aggregate turnover and the applicable return obligation, including nil, 9 per cent and 18 per cent slabs for the relevant periods. The amendment is given retrospective effect from 18 May 2021.

Leviability of integrated tax clarified: specified exempted goods remain subject to integrated tax and cess alongside customs duty.
The amendment replaces "Duty of customs" with "Said duty, tax or cess" for specified table entries and inserts an Explanation clarifying that goods at those entries are leviable to integrated tax and cess in addition to customs duty calculated on the specified value, and that the exemption applies only to any amount exceeding that calculated levy.

Leviability of integrated tax: specified exempted goods remain subject to IGST and cess in addition to customs duty.
Amendment to Notification No. 45/2017-Customs substitutes "Duty of customs" with "Said duty, tax or cess" for specified Table entries and adds an Explanation that, on recommendation of the GST Council, the goods concerned remain leviable to integrated tax and cess under the Customs Tariff Act in addition to the customs duty specified in the First Schedule; the exemption in those entries applies only to amounts of tax, cess and duty over and above the amounts calculated under the said valuation.

Tax liability timing clarified: GST liability arises in the tax period containing the completion certificate issuance or first occupation.
The amendment replaces the identification of the taxable person to read ", who shall" and prescribes that tax liability must be recognised in a tax period not later than the tax period in which the 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 effective from 2nd June, 2021.

Input tax credit: landowner-promoters may utilise developer-charged credit for tax on apartments; ship maintenance services added.
The notification amends the State GST rate schedule to allow a landowner-promoter to utilise input tax credit charged by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts a new taxable-service entry for maintenance, repair or overhaul services of ships, vessels, engines and components, with consequential editorial substitutions; the amendments take effect from the 2nd day of June, 2021.

GST rate amendment: substitution of tariff entry and inclusion of Diethylcarbamazine affecting state GST classification.
Amendment substitutes the Schedule I entry for serial number 259A by replacing column (2) with "9503" and inserts a new serial (231) in List 1 to include Diethylcarbamazine; the notification is effective from the 2nd day of June, 2021.

GST reimbursement eligibility extended, broadening which manufacturing units qualify for state tax reimbursement under amended scheme.
The amendment substitutes the prior terminal date with 31st March 2031 and recasts Eligible Unit to include manufacturing units registered with the Department of Industries and Commerce that commenced commercial production prior to 01.04.2021 and are registered under the Jammu and Kashmir GST Act, 2017; it also incorporates units rendered ineligible by completion of their central-scheme residual period except goods listed in Annexure A to SRO 63 and preserves claims under SRO 519 until their residual period ends. The amendment adds a Residual Period definition as used in the central GST budgetary support scheme, while other conditions of SRO 63 remain unchanged.

Withdrawal of investment reimbursement scheme ends state tax support for large manufacturing projects effective April first.
The Jammu and Kashmir reimbursement of State Taxes scheme (SRO 134 of 2019), which provided budgetary tax reimbursement to manufacturing units undertaking substantial expansion or new projects meeting an investment threshold of rupees fifty crore or more, is withdrawn by S.O. 240 dated 16 July 2021, with effect from 01.04.2021, terminating the specified tax reimbursement relief.

Reimbursement scheme withdrawal ends IGST budgetary support for manufacturing units under the cited state notification.
Withdrawal of the scheme providing budgetary support by reimbursement of Integrated Goods and Services Tax (IGST) to manufacturing units is notified. The scheme originally notified by SRO 431 dated 25-09-2018 for promotion of small, medium and large scale industries is declared withdrawn, with a specified prospective effective date for cessation of reimbursements. The notification is issued by the Finance Department and identifies the affected financial mechanism as IGST reimbursement under the cited scheme.