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.

Return of Income rule wording amended to reference section 148 and update year reference in rules
These rules, titled the Income-tax (20th Amendment) Rules, 2021, amend Rule 12 of the Income-tax Rules, 1962 by substituting in Rule 12(1) the phrase referencing a specific subsection with a reference to section 148, and by updating the year reference in Rule 12(5) from 2019 to 2020; they come into force on publication in the Official Gazette and are issued under sections 139 and 148 read with section 295 of the Income-tax Act, 1961.

Penalty waiver for GST non-compliance under state notification provides temporary relief for registered taxpayers during the specified period.
A superseding state notification waives penalties otherwise payable by registered persons for non-compliance with Notification No. 14/2020-State Tax, as published in the State Gazette, and preserves consequences for acts or omissions occurring before the supersession; the waiver is limited to the period from the first day of December, 2020 to the thirtieth day of September, 2021.

Extension of GST compliance deadlines: cumulative input tax credit adjustment and a limited delayed IFF submission window allowed.
The amendment extends a deadline in rule 26, requires cumulative input tax credit adjustment for April-June 2021 to be reflected in the FORM GSTR-3B for June 2021 or the quarter ending June 2021, and allows registered persons to furnish May 2021 details using the Invoice Furnishing Facility within a prescribed window in June 2021.

Extension of tax notification deadline replaces the earlier May date with June and is declared effective from the original May date.
Amendment replaces the previously specified May cut-off date in a State GST notification with the corresponding June date, enacted under powers granted by the Himachal Pradesh GST Act and Rules. The amendment declares the notification deemed to have come into force from the original May date, preserving retrospective effect while formally substituting the operative date in the earlier notification.

Extension of compliance deadline: notification shifts prescribed cut-off date for a Himachal Pradesh SGST provision, effective retrospectively.
Amendment to Notification No. 21/2019-State Tax substitutes the terminal date in the second proviso of the third paragraph, replacing the earlier terminal date with a later terminal date; the amendment, issued under section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, is deemed to have come into force from the original terminal date specified in the principal notification.

Notification amendment updates specified due dates in Himachal Pradesh SGST rules, substituting several deadline dates.
Amendment to Notification No.14/2021-State Tax substitutes specified deadline dates: "30th day of May, 2021" "29th day of June, 2021"; "31st day of May, 2021" "30th day of June, 2021"; in the proviso "31st day of May, 2021" "30th day of June, 2021" and "15th day of June, 2021" "15th day of July, 2021." It is made under section 168A of the Himachal Pradesh GST Act read with the IGST Act and comes into force from the 30th day of May, 2021.

Registered person exclusion clarified: government department and local authority added to exceptions under state GST notification.
The notification amends Notification No. 13/2020-State Tax by inserting the words "a government department, a local authority" after the phrase "notifies registered person, other than", thereby expanding the class of persons treated as exceptions under the cited paragraph of the principal state GST notification pursuant to the enabling rule in the Himachal Pradesh GST Rules.

Late fee waiver for delayed GSTR-7 returns limits daily penalty exposure by capping excess fees beyond a nominal threshold.
The State waives the amount of late fee payable for failure to furnish FORM GSTR-7 for the month of June 2021 onwards by registered persons required to deduct tax at source, insofar as such late fee exceeds a nominal daily threshold, and provides that the total late fee shall stand waived where it exceeds a specified aggregate ceiling.

Late fee waiver for delayed GSTR-4 returns eases penalties where state tax is nil or for other registrants.
Amendment inserts a proviso waiving the total amount of late fee payable under section 47 for financial year 2021-22 onwards by registered persons who fail to furnish return in FORM GSTR-4 by the due date, with waiver thresholds differing where State tax payable is nil and for other registered persons.

Late fee waiver for delayed GSTR-1 filings limits payable late fees for specified small and nil return taxpayers.
The notification inserts a proviso waiving the portion of late fee under the Act for failure to furnish outward supplies in FORM GSTR-1 by the due date for tax periods June 2021 onward, such that the total late fee payable shall be limited to, and any amount in excess of, the fixed sums specified in the Table for (i) registered persons with nil outward supplies, (ii) registered persons with aggregate turnover up to a specified threshold in the preceding financial year (excluding nil suppliers), and (iii) taxpayers with aggregate turnover above that threshold up to a higher threshold (excluding nil suppliers).

Late fee waiver for delayed GSTR-3B returns expands conditional relief across turnover-based classes and filing windows.
Amendment revises waiver timelines and thresholds for late fees under the Himachal Pradesh GST Act for delayed FORM GSTR-3B filings, substituting a Table that classifies registered persons by aggregate turnover and prescribes specific periods from the due date within which late fee relief applies for March-May 2021 and relevant quarters; it inserts provisos granting transitional waiver for historic non filing if returns for July 2017-April 2021 are filed between 1 June and 31 August 2021 with late fee waived above specified thresholds, and sets capped waiver amounts for returns from June 2021 onwards by turnover class.

Late fee structure revised for GST returns, specifying staged rates and timelines for different turnover categories.
Amendment substitutes the proviso wording to replace FORM GSTR-3B-specific phrasing with broader language describing liability to pay tax but failure to do so; replaces the table heading "Tax period" with "Month/Quarter"; and substitutes serials 4-7 to prescribe staged late-fee tiers and corresponding applicability windows for taxpayers differentiated by aggregate turnover and by the specific return provisions of section 39, covering filings for March-May 2021 and the quarter ending March 2021. The notification takes effect retrospectively from the stated commencement date.

Notification amendment expands GST notification period to include May 2021, extending the temporal scope of the proviso.
Amendment inserts the words and figure "and May, 2021" after "April, 2021" in the second proviso of Notification No. 83/2020 State Tax, effected under the second proviso to sub section (1) of section 37 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017, on the Council's recommendation and by the Governor's order; the amendment confines itself to extending the temporal scope of the cited proviso.

Amendment to notification dates shifting end of March to end of June and start of April to start of July.
Amendment substitutes the prior notification's dates: references to the end of March are replaced by the end of June and references to the start of April are replaced by the start of July. The amendment is issued under statutory executive powers and is deemed to have come into force retrospectively from 30th March, 2021, thereby altering the operative commencement dates of the earlier notification.

Composition threshold reduction under Punjab GST: lower turnover limit substituted for prior threshold, effective from April commencement.
The notification substitutes the previously stated turnover wording in the first paragraph of the earlier Punjab Government notification with a lower turnover expression, thereby reducing the turnover threshold that determines eligibility under the applicable Punjab Goods and Services Tax Rules. The amendment is made under powers conferred by the Punjab GST Rules and is deemed to have come into force with effect from the first day of April of the stated year.

Refund procedure: applicants may withdraw refund applications before sanction, restoring ledger debits and excluding deficiency periods from limitation.
Amendments effective 18 May 2021 add procedural provisions: rule 23 permits Commissioner-level extension of the time to apply for revocation of cancellation of registration; rule 90 excludes the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for corrected refund claims, allows withdrawal of refund applications via FORM GST RFD-01W prior to any sanction or notice, and mandates restoration of ledger debits upon withdrawal; rules 92 and 96 and FORM GST RFD-07 are revised to govern withholding and release of refunds with distinct Part-A and Part-B entries.

Extension of compliance deadlines under GST Act grants relief for pending proceedings while excluding specified provisions and e way bills.
Time limits for actions under the Kerala GST and Integrated GST Acts that fell between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering completion of proceedings, issuance of orders or notices, and filing of appeals, replies, applications, reports, documents, returns and similar records. The extension excludes certain substantive provisions, Chapter IV, e way bill obligations and rules under those provisions. Time limits under rule 9 falling between 1 and 31 May 2021 are extended to 15 June 2021. Rejection orders for refund notices falling in the period are extended to fifteen days after reply or to 31 May 2021, whichever is later.