Late fee waiver for delayed GST GSTR-3B filings extends conditional relief and sets thresholds by turnover class.
Amendment revises waiver rules for late fees on FORM GSTR-3B by creating class-based relief tied to aggregate turnover and tax period: substituting the prior table to set turnover-specific post-due filing windows, inserting temporary waivers that remove late fees above modest floors for historical late filings furnished within a relief window, and establishing ongoing capped waivers for late filings from a later tax period onward that differentiate nil-tax returns and turnover bands.

Interest on delayed GST payment revised to tiered rates for specified months and turnover categories, effective retrospectively.
The notification amends the first proviso by replacing the return-focused phrase with liable to pay tax but fail to do so, and changes the Table heading from "Tax period" to "Month/Quarter." It substitutes entries to prescribe tiered interest rates for delayed State GST payments for March, April and May 2021 and the quarter ending March 2021, differentiated by aggregate turnover bands, and declares the amendment effective from 18th May 2021.

Notification under section 10(46): Haryana State Legal Services Authority's specified grant and interest income recognised subject to conditions.
Notification under section 10(46) designates Haryana State Legal Services Authority, Panchkula, for specified income treatment in respect of: grants from the National Legal Services Authority; grants or donations from the State Government; amounts received under court orders; recruitment application fees; and interest on deposits.

Statement under section 285B: amended Form 52A prescribes producer, film and payment disclosure and verification requirements for cinematograph productions.
The notification replaces Form No. 52A to prescribe the statement required under section 285B for producers of cinematograph films, specifying commencement on publication and the disclosure format to be furnished to the Assessing Officer.

GST amendment removes specified schedule entries and alters supply descriptions, changing classification and tax applicability accordingly.
Amendment to a state GST notification deletes a serial entry from one schedule and removes a descriptive qualifier from another schedule, thereby altering the taxable description and classification of the affected supplies; the changes are issued under the relevant HGST Act provision and are deemed to have come into force from an earlier specified date.

Registration requirement: rough diamond import and export barred unless registrants are enrolled with Gems & Jewellery EPC under KPCS.
Import and export of rough diamonds under the relevant tariff chapter are prohibited unless the concerned importer or exporter is registered with the designated importing and exporting authority responsible for implementing the Kimberley Process Certification Scheme; new policy conditions for import and for export make such registration a mandatory precondition for lawful trade.

Corrigendum to Gujarat GST Notifications updates cited internal GHN reference identifiers to correct year designations.
Corrigendum effecting textual substitutions in three Gujarat Goods and Services Tax notifications under the Gujarat GST Act, 2017: each correction replaces an incorrect GHN reference string appearing in the first paragraph of the specified notification with the corresponding corrected GHN identifier and year designation.

Supply of restaurant service: exclusion for restaurants at specified premises from concessional state tax rate, effective January.
The notification amends the State Tax (Rate) provisions by expanding vehicle terminology to include omnibus and other motor vehicles, inserting an exclusion for supply of restaurant service by establishments located at specified premises, and defining specified premises as hotels with declared tariff above seven thousand five hundred rupees per unit per day; the Explanation aligns vehicle definitions with additional clauses of the Motor Vehicle Act. The amendment is effective from the first day of January, 2022.

Amendment to tax notification removes government entity wording and carves out e commerce supplied services from specified provisions.
Amendment deletes the words "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A and adds provisos excluding specified items of other entries from applying to services supplied through an electronic commerce operator and notified under the statute; the amendment takes effect from 1 January 2022.

Amendment to state GST rate notification narrows beneficiary entities and excludes dyeing or printing services from exemption.
The notification narrows the class of recipient entities in multiple service entries by substituting "Union territory or a local authority" for broader phrases and omits the related conditional entries; it also inserts an exception excluding services by way of dyeing or printing of specified textile and textile products from the Customs Tariff Act, 1975 reference. The amendment is effective from the first day of January, 2022.

GST rate amendment: State revises tax schedule entries and classifications, inserting and omitting tariff items with new rate alignments.
Amendment to the State GST rate notification omits specified serial entries in Schedule I (2.5%) and Schedule III (9%), and extensively revises Schedule II (6%) by removing certain entries and inserting numerous new serial numbers and descriptive tariff entries-principally covering textile yarns, fabrics, man-made fibres, knitted and narrow woven goods, made-up articles and related classifications-along with substitutions to product descriptions; the notification takes effect on 1 January 2022.

GST amendment expands vehicle and restaurant service definitions, adds specified premises definition, changing applicability from January.
The notification amends the GST provision to include "motor cycle, omni bus or any other motor vehicle" in vehicle-related wording, inserts a clause excluding restaurant services when supplied at specified premises, expands cross-references to Motor Vehicle Act definitions to cover motor cycle, motor vehicle and omni bus, and defines specified premises as hotel accommodation premises with declared tariff above a per unit per day threshold; the amendment takes effect from the first day of January, 2022.

GST coverage of specified services amended; references to government entities removed and e-commerce supplied services excluded.
The notification omits the phrase "or a Governmental authority or a Government Entity" from the Description of Services for specified TABLE entries and inserts provisos in other entries that exclude services supplied through an electronic commerce operator and notified under the Central Goods and Services Tax Act; the amendments take effect from 1 January 2022.

GST scope amendment narrows covered recipients and removes conditions, and excludes dyeing or printing of textiles from exemption.
The amendment narrows eligible recipients by replacing broader references to governmental entities with "Union territory or a local authority" in specified service descriptions and removes the conditions attached to those entries; it also inserts an exclusion for services by way of dyeing or printing of certain textile and textile products in the description of a textile-related service. The changes apply to listed items in the notification table and take effect from 1st January 2022.

GST rate amendments expand textile tariff entries and omit certain schedule items, creating revised state schedule classifications.
Amendment to the Nagaland SGST notification revises State GST schedules by omitting, substituting and inserting specified tariff entries primarily within textile and related headings. The amendment removes multiple serial entries from Schedule I and Schedule III and deletes certain entries in Schedule II, while substantially expanding Schedule II by inserting precise tariff headings and descriptions for woven fabrics, yarns, filaments, staple fibres, made-up textile articles and related goods, and adds and renumbers serial entries for several textile categories and made-up articles.

Customs exchange rate update sets specified currency conversion rates for import and export valuation under customs law.
Determination under section 14 of the Customs Act, 1962 prescribing separate rates of exchange for specified foreign currencies for customs valuation of imported and exported goods, effective 19th November, 2021, set out in Schedule I (per unit rates) and Schedule II (per 100-unit rates), with noted textual substitutions for the Turkish Lira and a savings clause preserving prior actions under the superseded notification.

Invoice issuance applicability now expressly includes Special Economic Zone units, with the turnover threshold revised upward.
Invoice issuance requirements under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 are amended. Special Economic Zone units are expressly included within the relevant applicability category, and the turnover threshold governing application of the framework is raised from one hundred crore rupees to five hundred crore rupees.

Commencement of statutory provisions: sections 13 and 14 of the Delhi GST Amendment appointed to commence on August 1, 2021.
The Lieutenant Governor, exercising the power under sub section (ii) of section 1 of the Delhi GST (Amendment) Act, 2021, appoints the 1st day of August, 2021 as the date on which sections 13 and 14 of the Amendment shall come into force by notification of the Finance (Expenditure I) Department.

Penalty waiver under Delhi GST grants registered persons relief from statutory penalties for specified non compliance during a defined period.
The executive authority waives the amount of penalty payable by any registered person under the GST penal provision for non compliance with the specified departmental notification, covering failures within a defined past period; the notification supersedes an earlier departmental notification while preserving consequences of actions or omissions occurring before supersession.

Late fee waiver for delayed Form GSTR-7 filings reduces excess per-day penalties and caps total late fee for TDS deductors.
Notification waives the portion of late fee for failure to furnish Form GSTR-7 by due date (for month of June 2021 onwards) that exceeds twenty-five rupees per day for registered persons required to deduct tax at source, and provides that the total late fee liability shall stand waived to the extent it exceeds one thousand rupees.