Input tax credit utilisation allowed for landowner-promoters; maintenance services for ships assigned reduced CGST rate by amendment.
Amendment to Notification No. 11/2017 permits input tax credit utilisation by a landowner-promoter for tax payable on apartments supplied by the landowner-promoter where tax was charged by the developer-promoter, and inserts maintenance, repair or overhaul services for ships and other vessels, their engines and components as a newly specified taxable service with an assigned CGST rate, together with consequential changes to table entries and cross-references; the amendment is effective from the commencement date stated in the notification.

Input Tax Credit utilisation allowed for landowner-promoters; IGST classification added for ship repair services under amended notification.
The notification permits a landowner-promoter to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the project, and adds maintenance, repair and overhaul services for ships, vessels, engines and components as a notified taxable service under the rate table, with accompanying cross-reference amendments.

Input tax credit transfer for landowner-promoters permitted, and vessel maintenance services newly notified under UTGST.
The notification amends the Union Territory GST (Rate) schedule to permit landowner-promoters to utilise input tax credit charged by developer-promoters for tax on apartments supplied by the landowner-promoter in the same project, and to add maintenance, repair and overhaul services for ships, vessels, engines and components to the listed taxable services, with corresponding adjustments to related entries and cross references. The amendment is effective from 2 June 2021.

Union Territory GST rate change adjusts tariff classification and adds Diethylcarbamazine to notified list effective by notification
Substitutes tariff heading "9503" for the entry in column (2) against serial number 259A in Schedule I and inserts "(231). Diethylcarbamazine" into List 1 after serial number 230; amendments effective 2 June 2021 under Notification No.1/2017-Union Territory Tax (Rate).

IGST rate amendment substitutes tariff classification and adds Diethylcarbamazine, changing applicable IGST treatment.
The notification amends Notification No.1/2017-Integrated Tax (Rate) by substituting the Schedule I entry for serial number 259A with tariff heading "9503" carrying the 5% rate, and by inserting Diethylcarbamazine as serial 231 in List 1; the amendments are effective from 2nd June, 2021.

CGST rate amendment revises tariff classification and adds Diethylcarbamazine to the concessional goods list effective immediately.
The notification amends the CGST rate schedule by substituting the tariff entry with 9503 against the identified concessional item and by inserting Diethylcarbamazine into List 1 as a specified concessional good; these changes are effected under the central taxing authority and come into force on 2 June 2021.

Cumulative input tax credit adjustment required-GSTR-3B must include cumulative April-June adjustments and limited IFF filing window.
The amendment requires that the condition on input tax credit adjustment apply cumulatively for April, May and June, and that the FORM GSTR-3B for June or the quarter ending June be furnished with the cumulative adjustment of input tax credit for those months; it also permits a registered person to submit May details via the Invoice Furnishing Facility during a limited window in June and substitutes an extended deadline in rule 26's proviso.

Due date extension for ITC-04 filing: deadline shifted to a later date with retrospective effect from prior deadline.
Extension of the filing deadline for FORM ITC-04 for the quarter ending March 2021 by substituting the original deadline with a later date; the amendment is deemed to have come into force from the original deadline date, conferring retrospective effect for compliance purposes. The Commissioner, with Board approval, amends the earlier notification under the Central Goods and Services Tax framework and references the principal notification and departmental file identification.

Extension of filing deadline for GSTR-4 returns for the specified financial year, effected by amendment under statutory power.
Amendment substituting the earlier prescribed deadline for filing Form GSTR-4 with a later date in the second proviso of the third paragraph of the principal notification, effected under the powers of section 148 of the Central Goods and Services Tax Act, 2017, and deemed to have come into force from the earlier prescribed date.

Extension of GST compliance deadlines delays specified filing dates to late June and mid July for affected periods.
Amendment to Notification No. 14/2021 Central Tax substitutes specified May and June dates with later June and July dates to extend GST filing and compliance deadlines across Central, Integrated and Union Territory GST provisions. The amendments replace multiple clauses and a proviso with new due dates and take effect from the 30th day of May, aligning statutory timelines in the principal notification.

E invoice exemption: government departments and local authorities excluded from mandatory e invoice issuance requirement under GST rules.
The amendment excludes government departments and local authorities from the mandatory e invoice issuance requirement by inserting the words "a government department, a local authority," into the first paragraph of Notification No. 13/2020 Central Tax, thus creating an explicit exemption for those public sector entities under the Central GST notification.

Late fee waiver for TDS deductors limits daily charges and caps total late liability for GSTR returns.
The notification waives the portion of late fee payable under the Central GST Act by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for periods from June 2021 onwards, to the extent such fee exceeds a prescribed per day minimum amount, and further provides that the waived amount shall not extend beyond a specified aggregate cap.

Waiver of late fee for delayed GSTR-4 returns: excess fees over specified thresholds waived depending on tax liability.
An amendment under section 128 inserts a proviso waiving late fee for delayed FORM GSTR-4 returns for financial year 2021-22 onwards: amounts in excess of two hundred and fifty rupees are waived where central tax payable is nil, and amounts in excess of one thousand rupees are waived for other registered persons.

Late fee cap for delayed GSTR-1 filings waived beyond prescribed amounts for specified classes of registered persons.
Caps and waives late fees under section 47 for failure to furnish FORM GSTR-1: for tax periods June 2021 onwards, the total late fee payable shall be waived to the extent it exceeds prescribed amounts for specified classes of registered persons (nil outward supplies; aggregate turnover up to a lower threshold; aggregate turnover above that lower threshold and up to a higher threshold).

Late fee waiver for GST returns: conditional relief and a limited filing window for delayed GSTR-3B submissions.
Rationalises late fee for delayed furnishing of FORM GSTR-3B by prescribing, by class of registered person based on aggregate turnover, cure periods and nominal waiver floors for specified tax periods. Grants a limited reopening window for returns due July 2017-April 2021, waiving late fee amounts in excess of a prescribed floor (with a lower floor where central tax payable is nil) provided returns are filed within the notified period, and prescribes fixed waiver thresholds for late filings from June 2021 onwards.

Reduction of interest rates for delayed GST payments creates phased low-interest windows for specified tax periods and taxpayer categories.
The notification revises Central Tax interest provisions to prescribe phased interest treatment for delayed GST payments for specified months: it substitutes return-focused wording with a liability-to-pay formulation, replaces "Tax period" with "Month/Quarter," and sets differentiated interest windows and rates by aggregate turnover and return-filing category, with an initial interest-free or lower-rate period followed by an intermediate reduced rate and then a higher rate; the amendment is deemed effective retrospectively from an earlier date.

Extension of GSTR-1 due date: notification inserts May filings into the proviso, deferring the return filing deadline.
Amendment inserts May, 2021 into the second proviso of the principal notification, extending the filing concession to include Form GSTR-1 for May by adding the words "and May, 2021" after "April, 2021" in that proviso.

Commencement of section 112: amendment to section 50 of CGST Act made effective from appointed date.
The Central Government appoints the 1st day of June, 2021 as the date on which the provisions of section 112 of the Finance Act, 2021, amending section 50 of the Central Goods and Services Tax Act, 2017, shall come into force, by notification issued under subsection (2) of section 1 of the Finance Act, 2021.

Interest rate relief for delayed IGST payments reduces interest for specified tax periods and eases compliance timelines.
Provides a targeted interest rate relief for delayed IGST payments for March-May 2021 by amending the principal notification: substituting wording to refer to taxpayers "liable to pay tax but fail to do so", changing the table heading to "Month/Quarter", and replacing table entries to impose time-bound, tiered interest regimes based on aggregate turnover and filing categories. The amendment prescribes initial reduced or nil interest windows followed by higher rates for subsequent periods and is effective retrospectively from 18 May 2021.

Reduced GST interest rates provide temporary lower interest for delayed returns for specified periods and turnover categories.
Amendment to the Union Territory GST notification temporarily lowers interest rates on delayed tax payment and return filing for March-May 2021 by creating turnover- and return-type specific slabs: taxpayers above the turnover threshold, taxpayers up to the threshold filing under section 39(1) or its proviso, and taxpayers under section 39(2) receive an initial reduced-interest grace window followed by higher rates; wording and table headings are also amended. The amendment is effective from 18 May 2021.