Cumulative input tax credit adjustment requirement established for specified months, with extended filing window and IFF submission permitted.
The Fifth Amendment Rules, 2021 deem the rules to have commenced on 1 June 2021 and amend GST Rules to (i) extend a prior deadline by substituting a later terminal date, (ii) require that the specified condition apply cumulatively for April-June 2021 and that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with the cumulative adjustment of input tax credit for those months, and (iii) permit furnishing May 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed window in June 2021.

Extension of deadline for a GST notification to a later date, with retrospective effect to the original commencement.
Amendment replaces the earlier specified cut off date in Notification No. 11/2021 State Tax with a later date for applicability; the Commissioner, under statutory rule making powers and with Board approval, makes this substitution and declares that the notification shall be deemed to have come into force from the original earlier date, thereby producing retrospective effect.

Extension of deadline: state GST notification deadline substituted and the amendment operates with retrospective effect.
The amendment replaces the previously prescribed compliance date in the proviso to the third paragraph of Notification No. 21/2019-State Tax with a later date, thereby altering the deadline set by that notification. The amendment is made under section 148 of the State Goods and Services Tax Act and is declared to be deemed to have come into force from the earlier prescribed date, giving the substitution retrospective effect.

Notification amendment revises deadline dates for GST compliance, making changes retroactive to the original effective date.
Amendment revises deadline dates in the prior State GST notification by substituting later dates in clause (i), the proviso to clause (i), and clause (ii), thereby altering the referenced filing or compliance cut-offs in those provisions. The notification further declares that these substitutions are deemed to have been in force from the earlier notification's effective date and is issued under the State GST legislative power.

Exclusion of government entities removes government departments and local authorities from notified registered persons under Chhattisgarh SGST rules
Amendment adds the words "a government department, a local authority" after "notifies registered person, other than" in Notification No. 13/2020-State Tax, thereby excluding government departments and local authorities from the notification's coverage; the amendment is made under the rule-making power of sub-rule (4) of rule 48 and specifies an operative commencement date.

Late fee waiver for delayed GSTR-7 filing grants relief to tax deductors from excess penalty amounts.
The State Government waives the amount of late fee under section 47 for failure to furnish FORM GSTR-7 for June 2021 onwards by the due date to the extent such fee exceeds twenty-five rupees per day, applicable to persons required to deduct tax at source; the total waived amount is limited to the portion in excess of one thousand rupees, with effect from 1 June 2021.

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.