Extension of filing deadline for revocation applications; affected registrants given a consolidated administrative cut off to apply.
The Government extends the time for filing applications for revocation of registration where registration was cancelled under specified cancellation clauses and the original filing deadline fell during the disruption period from early 2020 through August 2021, consolidating prior notifications and setting a single administrative cut off for those revocation applications.

Extension of GSTR-3B late fee amnesty extends deadline for specified provisos, substituting the earlier deadline.
The Government, under section 128 of the Central Goods and Services Tax Act, 2017, by Notification No. 33/2021 dated 29th August 2021, amends Notification No. 76/2018-Central Tax by substituting the earlier specified date in the ninth and tenth provisos with a later date, thereby extending the deadline applicable to those provisos and prolonging the period for concessional treatment of late FORM GSTR-3B filings.

Extension of GST compliance deadline, temporary exemption for missed filings, and amendments to the assessment form.
The amendment extends a proviso deadline to the 31st day of October, 2021 and omits all provisos to that sub rule from 1st November, 2021. It inserts a proviso in the restrictions on electronic compliance to exempt the restriction for cases where returns or statements in specified GST return forms were not furnished for March-May, 2021 during the period from 1st May, 2021 to 18th August, 2021. FORM GST ASMT 14 is amended to add an order reference caption, remove wording regarding conducting business without registration despite liability, and add an Address field after Designation.

Annual return exemption for eligible taxpayers with low aggregate turnover granted for the specified financial year, relieving filing obligation.
Exemption from annual return filing is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees, under the first proviso to section 44 of the Central Goods and Services Tax Act, 2017. The Commissioner, on Council recommendations, exempts eligible taxpayers from furnishing the annual return for FY 2020-21, with the exemption commencing from the 1st day of August, 2021.

Annual return compliance updated: expanded GSTR forms, reconciliation and reporting obligations for specified taxpayers across extended periods.
Substitution of rule 80 requires electronic filing of the Annual return in FORM GSTR 9 by registered persons with specified exclusions, FORM GSTR 9A for composition taxpayers, FORM GSTR 9B for e commerce tax collectors, and a self certified reconciliation statement in FORM GSTR 9C where aggregate turnover exceeds the prescribed threshold; filings are through the common portal or notified Facilitation Centres and amendments to FORM GSTR 9 and GSTR 9C update tables, instructions and reporting for transactions and ITC adjustments declared in later monthly returns.

Commencement of designated Finance Act sections set for August first, activating their operative effect under the Act.
By Notification No. 29/2021-Central Tax dated 30 July 2021, the Central Government, exercising the power in clause (b) of sub section (2) of section 1 of the Finance Act, 2021, appoints 1 August 2021 as the date on which sections 110 and 111 of the Finance Act, 2021 shall come into force.

Penalty waiver for GST notification non-compliance announced, covering registered persons for a defined retrospective period.
An administrative notification waives the penalty payable by registered persons under the Central GST framework for non-compliance with a specified pandemic-era notification, applies to acts or omissions within the stated waiver period, and supersedes an earlier notification without affecting matters completed before supersession.

Tariff classification amendment corrects a listed tariff code entry in the Union Territory GST rate notification, updating the table entry.
Corrigendum to Notification No. 05/2021 Union Territory Tax (Rate) (14 June 2021): in the Table, against Sl. No. 8, column (2), substitute "3804 94" with "3808 94", correcting the tariff classification entry in the UTGST rate schedule as published in the Gazette under G.S.R. 413(E).

Tariff classification correction updates an entry in the IGST rate notification, substituting one tariff heading for another.
Correction to the IGST rate notification directs that, in the Table to Notification No. 05/2021-Integrated Tax (Rate), dated 14 June 2021, the entry at Sl. No. 8, column (2) is amended by replacing the previously listed tariff code with the corrected tariff code; the change is confined to that Table entry.

Tariff classification correction: GST notification amends entry eight to replace the incorrect tariff code with the corrected code.
Corrigendum dated 15th June 2021 amends Notification No. 05/2021 Central Tax (Rate) by directing that in the Table, against Sl. No. 8, column (2), the entry "3804 94" be read as "3808 94", effecting a correction to the tariff classification published under G.S.R. 405(E).

Concessional IGST rates on specified COVID 19 relief supplies reduce tax on medicines, oxygen and medical equipment until end of September.
Concessional IGST rates are prescribed for specified COVID 19 relief goods listed by tariff classification, reducing the integrated tax payable on those supplies to the rates indicated against each entry. The measure identifies categories including medical grade oxygen, specified drugs, COVID 19 testing and inflammatory diagnostic kits, sanitizers, ventilation helmets, oxygen equipment, ventilators and related consumables, diagnostic and monitoring devices, ambulances and crematorium furnaces, each assigned a specific IGST rate; the notification exempts integrated tax in excess of those rates and is temporary in character until the end of September as noted.

Concessional CGST rate for Covid relief supplies applies to specified medical goods, imposing reduced or nil tax until specified date.
Concessional CGST relief exempts the portion of central tax exceeding the specified reduced or nil rate for listed Covid 19 relief goods by reference to their tariff headings; the table designates particular medical supplies and devices with assigned reduced or nil CGST rates, and the concession is time limited to the notification's stated terminal date.

Concessional UTGST rates for Covid 19 relief supplies set, reducing tax burdens on specified medical goods and equipment.
The Central Government, under the Union Territory Goods and Services Tax Act, 2017, exempts the portion of UT tax exceeding specified rates for listed Covid 19 relief supplies by tariff heading - including medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, ventilatory and oxygen equipment, pulse oximeters and ambulances - prescribing the applicable UTGST rate or nil rate against each item and making the concessional regime operative up to and inclusive of 30th September 2021.

Central tax reduced for specified services for a temporary period under amended notification, affecting levy and compliance.
Insertion of a proviso in Notification No. 11/2017-Central Tax (Rate) prescribing that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the central tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in column (4), be levied at a reduced central tax rate.

Integrated tax rate change: temporary lower IGST on specified services following GST Council recommendation during a limited period.
Inserts a proviso in the rate table of Notification No. 08/2017 to levy a reduced integrated tax on the services described in the specified clause for a limited period beginning in mid June and ending at the close of September, such levy to apply irrespective of the rate otherwise specified in the Table, implementing the GST Council's recommendation and effecting a temporary modification to the rate schedule under the statutory powers invoked.

Temporary UTGST rate change for specified services: a fixed union territory tax rate applies for a limited period.
The notification amends the principal UTGST rate notification to impose, for a limited period beginning on the notification date and ending on a specified cutoff, a fixed union territory tax rate on services described in item (iv)(f) of serial number 3, to be levied irrespective of the rate shown in the principal notification; the amendment is made by the Central Government on Council recommendation under the Union Territory and Central GST statutory powers.

Place of supply rules for B2B MRO services in shipping now fix tax location at the recipient's location.
For maintenance, repair and overhaul services for ships, vessels, their engines and parts supplied to a person for use in the course or furtherance of business, the place of supply is the location of the recipient of the service, aligning the taxing point with the recipient and aiming to prevent double taxation or non taxation under the Integrated Goods and Services Tax framework.

IGST liability timing clarified: tax must be accounted in the tax period containing the completion certificate issuance or first occupation.
Amendment substitutes wording in Notification No. 06/2019 to require that IGST liability arise "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls," and replaces a phrase describing the person with ", who shall". The change follows Council recommendations and takes effect from the 2nd day of June, 2021.

Timing of GST liability clarified: liability must be accounted in the tax period containing project completion or first occupation.
Amendment revises Notification No. 06/2019 to require that GST liability for projects be accounted for "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls," and substitutes wording to replace an earlier descriptive phrase with "who shall," clarifying the obligation-holder and imposing a definitive tax-period deadline for discharge of liability.

Tax liability timing: UTGST to be declared in the tax period containing issuance of completion certificate or first occupation.
Amends the Union Territory Tax (Rate) notification to require that UTGST liability linked to issuance of a completion certificate or first occupation be declared in a tax period not later than the tax period in which the date of issuance of the completion certificate or the date of first occupation, whichever is earlier, falls, and substitutes the phrase ", who shall" for the prior wording.