Corporate governance for high value debt listed entities updated: expanded disclosure, quarterly reporting and trustee obligations.
Amendments align definitions with the Issue and Listing of Non-Convertible Securities Regulations, 2021 and extend listing obligations to non-convertible securities; introduce the category of high value debt listed entity subject to corporate governance provisions on a phased basis; mandate enhanced quarterly financial reporting, expanded disclosure metrics and website hosting of disclosures; require debenture trustee notifications, Directors and Officers insurance for independent directors of high value debt listed entities, and prescribe escrow treatment and eventual remittance for unclaimed interest/dividend/redemption amounts.

Penalty waiver under Kerala SGST Act for registered persons regarding specified notification non-compliance provides temporal relief.
A state notification waives penalties under the Kerala SGST penalty provisions for registered persons who failed to comply with an earlier state notification, announcing that the waiver applies for a specified retrospective period, is issued on the recommendation of the Council, and supersedes the prior notification while deeming a commencement date.

GST rule amendment extends compliance deadlines, mandates cumulative input tax credit adjustment, and permits delayed IFF filing window.
The Fourth Amendment updates Kerala GST Rules effective from June first, 2021: it extends the deadline in rule 26 to August thirty first, 2021; mandates cumulative application of the rule 36(4) condition for April-June, 2021 with FORM GSTR 3B for June/quarter ending June furnished to reflect cumulative input tax credit adjustments; and allows registered persons to submit May, 2021 details via IFF between June first and June twenty eighth, 2021.

Extension of GSTR-4 filing deadline: due date deferred and the amendment deemed effective from the prior statutory due date.
The amendment replaces the prior due date in the second proviso of the third paragraph of the earlier Kerala SGST notification with a later due date for filing specified returns and declares that the amendment shall be deemed to have come into force with effect from the earlier statutory due date; the explanatory note states this implements an extension of the filing date for FORM GSTR-4 for the relevant financial year.

Extension of compliance due dates: certain GST filing and payment deadlines postponed to a later specified date.
The notification amends the earlier GST notification by substituting specified May and June dates with later June and July dates across identified clauses and provisos, declares the amendment effective from the 30th day of May, 2021, and implements an extension of GST compliance due dates falling within the earlier defined period until 30th June, 2021.

E-invoice exemption: government departments and local authorities excluded from e-invoicing requirement under Kerala GST rules.
The Government has amended the prior notification to insert the words "a government department, a local authority," excluding government departments and local authorities from the class of registered persons required to issue e-invoices under the Kerala GST rules; the amendment is deemed to have come into force on the first day of June, 2021.

Late fee rationalization for GST TDS returns: waiver of excess daily late fees above a specified cap for delayed filings.
Waives late fee amounts for delayed filing of FORM GSTR-7 by registered persons required to deduct tax at source, such that late fee exceeding twenty-five rupees per day is waived, subject to an overall waiver cap where amounts in excess of one thousand rupees shall stand waived, with effect from June 1, 2021.

Late fee waiver for delayed GSTR-4 filings, subject to prescribed thresholds and conditions, effective from June.
Amendment inserts a proviso waiving the portion of late fee payable under the Act for failure to furnish FORM GSTR-4 for financial year 2021-22 onwards where the waived amount is the excess beyond prescribed thresholds distinguishing returns with nil state tax and other registered persons; the amendment is effective from 1 June 2021 and follows the GST Council recommendation.

Late fee waiver for GSTR-1 filing: excess late fee waived for specified classes of registered persons from June onwards.
The Kerala Government amends the notification to waive that portion of the late fee under section 47 for delayed furnishing of outward supplies in FORM GSTR-1 from June 2021 onwards which exceeds specified fixed amounts, with the waiver applied according to three classes of registered persons (nil outward supplies; lower aggregate turnover; higher turnover band). The amendment is effective from 1 June 2021 to rationalize late fees for GSTR-1 delays.

Late fee waiver for delayed GSTR-3B filings introduces conditional relief and revised threshold-based waivers for specified taxpayers.
The notification amends waiver rules for late fee on delayed FORM GSTR-3B filings by substituting a Table that sets post-due filing windows for specified tax periods according to a registered person's aggregate turnover, and by inserting provisos that (i) provide conditional waiver of total late fee exceeding fixed nominal amounts for returns filed between 1 June and 31 August 2021 for periods July 2017-April 2021, and (ii) waive late fee in excess of specified fixed sums for returns from June 2021 onwards for defined classes of taxpayers.

Interest rate modification for delayed GST payments yields staged reduced interest for specified months for eligible taxpayers.
Amendment substitutes the phrase liable to pay tax but fail to do so, changes the Table heading to "Month/Quarter," and prescribes staged interest rates for specified tax periods (March-May 2021 and quarter ending March 2021) with different schedules based on aggregate turnover and return-filing category; the notification is deemed effective from 18 May 2021.

Annual return compliance now requires self-certified reconciliation reporting for eligible taxpayers and updates prior-year transaction and input tax credit disclosures.
Annual return compliance is revised to require eligible registered persons to file FORM GSTR-9 electronically by 31 December following each financial year, with composition taxpayers using FORM GSTR-9A and electronic commerce operators using FORM GSTR-9B. Registered persons exceeding the prescribed aggregate-turnover threshold must also furnish a self-certified reconciliation statement in FORM GSTR-9C. The amendments extend annual-return reporting instructions to financial year 2020-21 and replace auditor certification in FORM GSTR-9C with verification by the registered person.

Extension of revocation filing deadline for cancelled GST registrations grants additional time to affected applicants to apply for reinstatement.
The State government modifies earlier notifications to extend the deadline for filing applications for revocation of cancellation of GST registration where cancellation occurred under the specified statutory clauses. If the original filing deadline fell within the period from early 2020 through mid 2021, the time for making the revocation application is extended to a single new cut off date in late 2021. The extension applies only to registrations cancelled under those specified clauses and is issued under the government's statutory powers.

Deadline extension for GST notification provisos extends compliance period under law to a later date
The Government of Maharashtra amends Notification No. 76/2018-State Tax by substituting, in the ninth and tenth provisos, the date "31st day of August, 2021" with "30th day of November, 2021", thereby extending the operative deadline in those provisos under its power in section 128 of the Maharashtra GST Act.

Corrigendum corrects a Gazette notification by replacing the stated day with the following day in the published text.
Corrigendum amends the published Gazette notification by directing that, in G.S.R. 616(E), at page 2, line 16, the expression "26th" shall be read as "27th", and records the issuance of Notification No. 102/2021 (G.S.R. 619(E)) dated 7th September 2021 under the Department of Revenue for official recordation.

GSTR 3B Filing Deadlines: July and August 2017 returns prescribed, effective from August 8, 2017.
The Commissioner, under powers conferred by the Punjab GST Rules and the Punjab GST Act, prescribes electronic filing deadlines for FORM GSTR-3B: the return for July 2017 to be furnished through the common portal by 20th August 2017 and the return for August 2017 by 20th September 2017, with the notification deemed to have come into force from 8th August 2017.

Late fee waiver for TDS deductors: excess late fees for delayed GSTR-7 filings waived subject to a total cap.
The notification waives late fees for registered persons required to deduct tax at source for failures to file Form GSTR-7 (month of June 2021 onwards), by waiving the portion of late fee exceeding twenty-five rupees per day and further providing that the total late fee amount in excess of one thousand rupees shall stand waived, effective from 1 June 2021.

Return filing deadline for GSTR-3B set as twentieth day of succeeding month; payment via electronic cash or credit ledger required.
The notification specifies that FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each relevant month. Registered persons must, subject to section 49, discharge tax and other amounts by debiting the electronic cash or electronic credit ledger not later than that last date. The notification is effective from 7 March 2019.

Exemption for Defence authorities from specified GST notification; certain controllers remain excluded and listed in annexure.
The notification is amended by adding two provisos: one excluding Ministry of Defence authorities (except those listed in Annexure A) from the notification's application with the stated commencement; the other excluding supplies between persons specified under the relevant specified persons provision from the notification's application from a later stated commencement. Annexure A lists Principal Controllers/Controllers of Defence Accounts and their assigned code numbers.

Extension of GSTR-1 filing deadline for small turnover taxpayers, with a special procedure and retrospective effective date.
Registered persons with aggregate turnover up to 1.5 crore rupees are required to follow a special procedure to furnish details of outward supplies in FORM GSTR-1. For the quarter April-June 2018, such persons must file details of outward supplies effected during that quarter by 31st July 2018, with the special procedure and any extension under the Act to be notified subsequently; the notification is deemed effective from 28th March 2018.