Refund procedure changes: withdrawal allowed and withholding/release mechanics revised under amended GST rules.
Amendments adjust timelines for revocation of registration to include extensions by senior officers; exclude the period between filing RFD-01 and communication of deficiencies in RFD-03 from the two year limitation for rectified refund claims; permit withdrawal of refund applications via FORM GST RFD-01W with restoration of any ledger debits; and revise withholding and release procedures by substituting a two part FORM GST RFD-07 and empowering officers to release withheld refunds when withholding conditions cease to exist.

GST return furnishing concession allows companies to submit GSTR 3B and GSTR 1/IFF verified by EVC during specified period.
The amendment inserts a proviso permitting persons registered under the Companies Act to furnish returns under section 39 in FORM GSTR-3B and outward-supply details under section 37 in FORM GSTR-1 or via the invoice furnishing facility, provided those filings are verified through an electronic verification code (EVC).

Reduced interest rates for delayed GST returns eased for March and April, with staged bands and retrospective effect.
Amendment inserts staged interest relief for delayed GST returns for March and April 2021: higher-turnover taxpayers face 9% interest for the first 15 days from the due date and 18% thereafter; lower-turnover and specified return categories receive nil for the first 15 days, 9% for the next 15 days, and 18% thereafter. The same bands apply to quarterly filers for the quarter ending March 2021. The amendment takes effect retrospectively from 18 April 2021 as an insertion into the existing notification.

Late fee waiver for certain GST registrants grants limited additional time to file GSTR-3B returns for specified periods.
Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, by specifying categories of taxpayers by aggregate turnover and the corresponding tax periods with defined additional waiver windows for filing. The notification is deemed to have come into force from an earlier specified date and is issued under the Bihar GST statute as an amendment to a prior departmental notification.

Return filing requirement: extension to furnish FORM GSTR-4 for the 2020-21 year, now due by the notified deadline.
Amendment requires specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31 March 2021 by 31 May 2021, introduced by inserting a proviso into the earlier notification. The notification is issued under statutory authority and is declared to be deemed to have come into force from 30 April 2021.

Extension of GSTR-1 filing deadline: April 2021 outward supplies may be filed until the 26th day following the tax period.
The Commissioner amends S.O. 206 (23 December 2020) by inserting a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1: registered persons required to furnish returns may submit GSTR-1 for the tax period April 2021 by the twenty-sixth day of the month succeeding that tax period, as provided in S.O. 109 dated 1 July 2021.

Cumulative input tax credit: May GSTR-3B must include cumulative adjustments; IFF allowed for prior month details.
The amendment requires the condition for availing input tax credit to be applied cumulatively for April and May 2021 and mandates that the FORM GSTR-3B return for May 2021 include cumulative input tax credit adjustments for those months; it also permits registered persons to furnish April 2021 details using the Invoice Furnishing Facility from 1 May 2021 until 28 May 2021.

Amendment of compliance deadlines extends prior notification cut-offs and declares an earlier deemed date of issue.
Revision of an earlier state tax notification substitutes the "31st day of March" with the "30th day of June" and the "01st day of April" with the "1st day of July" in the first paragraph, and declares the amendment to be deemed issued on the 30th day of March, 2021, under the statutory power exercised by the Governor on the Council's recommendation.

Tariff classification correction revises the notified code entry in the table by substituting one HS code for another.
A corrigendum corrects the English text of a prior State tax notification by amending the Table against Serial No. 8. The tariff code shown as 3804 94 is substituted with 3808 94, leaving the notification otherwise unchanged.

Customs mutual assistance agreements: Section 151B provisions extended to listed bilateral and multilateral CMAA, enabling administrative cooperation.
Provisions of section 151B of the Customs Act, 1962 are directed to apply to the listed agreements and arrangements on cooperation and mutual administrative assistance in Customs matters between India and specified contracting States, subject to the conditions, exceptions and qualifications contained in each agreement or arrangement, by exercise of the Central Government's power under sub section (2) of section 151B as notified on 1 July 2021.

Exchange rate determination for customs: specified currency rates govern conversion for imports and exports effective from the notification.
Under statutory authority of the Customs Act, the Board fixes conversion rates for specified foreign currencies for import and export goods, providing separate rates for imported and exported goods in Schedule I (unitary currencies) and Schedule II (per 100 currencies); the notification supersedes the prior exchange rate notification except as to past actions and makes the rates in the annexed schedules operative from the stated effective date.

Concessional state GST rates for specified COVID-19 relief supplies, capping state tax on listed medical goods.
The Governor, under section 11(1) of the Mizoram Goods and Services Tax Act, 2017, on Council recommendation, prescribes reduced state tax rates for a defined list of COVID-19 relief goods and devices by exempting state tax in excess of the specified capped rate for each listed tariff classification; the measure is time bound and linked to tariff headings in the Customs Tariff Act.

Input tax credit adjustment: cumulative ITC for April-June requires GSTR-3B filing with cumulative adjustments; May IFF window allowed.
The Sixth Amendment Rules, effective 1 June 2021, extend the deadline in rule 26 to 31 August 2021; require cumulative application of the relevant condition for April-June 2021 and mandate that the FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments; and amend rule 59(2) to allow registered persons to furnish May 2021 details via the Invoice Furnishing Facility from 1 June to 28 June 2021.

Extension of filing deadline for Form GSTR-4: due date moved and deemed effective from an earlier month.
The notification amends Notification No.57/GST-2 (26 April 2019) by substituting the second proviso's due date for filing FORM GSTR-4 for FY 2020-21 with the 31st day of July, 2021, under powers conferred by the Haryana Goods and Services Tax Act, 2017. The amendment is deemed to have come into force with effect from the 31st day of May, 2021.

Temporary reduced state tax rate for specified services imposes a uniform lower levy for a limited period.
The notification inserts a proviso to the table entry at serial number 3, column (3), item (iv), providing that for a defined limited period the state tax on services described in clause (f) shall, irrespective of the rate specified in column (4), be levied at a uniform reduced rate.

Extension of GST compliance deadlines: state notification postpones certain filing cut offs and adjusts proviso timelines.
Amendment substitutes earlier May cut off dates in the first paragraph of the prior notification with later June dates and, in one proviso, replaces a mid June cut off with a mid July date, thereby extending the due dates for specified GST compliances; the amendment is effective retrospectively from the thirtieth day of May, 2021 and otherwise leaves the prior notification's terms intact except as amended.

E invoice exemption for government entities removes the requirement for government departments and local authorities under Haryana GST rules.
Amendment inserts exemption for government departments and local authorities from the e invoice issuance requirement under the Haryana Goods and Services Tax Rules, 2017 by modifying notification No.17/GST-2 to add the words "a government department, a local authority" after the phrase "notifies registered person, other than", with the amendment effective from 1 June 2021.

Late fee waiver for GSTR-7 filers: excess penalty amounts above prescribed thresholds waived for returns from June 2021 onward.
The Government waives, for registered persons required to deduct tax at source, the portion of late fee under section 47 for failure to furnish FORM GSTR-7 by the due date that exceeds the prescribed daily threshold for tax periods from June, 2021 onward, subject to a capped total amount; the waiver applies only to the excess over those thresholds and does not relieve filing obligations or base late-fee liabilities.

Late fee waiver for delayed GSTR-4 returns: excess late fees waived based on whether state tax is payable.
Amendment to the state notification revises the late fee regime for FORM GSTR-4 from fiscal year 2021-22 by inserting a proviso that waives the portion of total late fee payable which exceeds specified thresholds, with separate thresholds for returns showing no state tax liability and for other registered persons, thereby capping late fee exposure for delayed filers.

Late fee waiver for delayed GSTR-1 filings, capped by turnover-based thresholds effective from June period onward.
The amendment waives the portion of late fee under section 47 for delayed furnishing of outward supplies in FORM GSTR-1 from the tax period/quarter of June, 2021 onward that exceeds fixed amounts set by class of registered persons. Three classes are specified-nil outward supplies, lower turnover band, and higher turnover band-with corresponding monetary caps; any late fee above those caps is waived for failures to furnish FORM GSTR-1 by the due date.