Time limit extension for GST compliances during pandemic treats missed filings and proceedings as timely, subject to exceptions.
Statutory extension of time limits for GST compliances: actions with deadlines falling between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering proceedings, issuance of orders, notices and filing of appeals, replies, returns and other records, subject to specified exclusions. Actions under rule 9 with deadlines between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. For notices proposing rejection of refund claims, the time to issue the final order is extended to fifteen days after receipt of reply or to 31 May 2021, whichever is later.

GSTR-4 filing extension requires eligible taxpayers to submit annual return by the newly specified statutory deadline.
Insertion of a proviso obliges specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021; amendment to Notification No. 21/2019 State Tax is made under statutory power and is deemed effective from 30th April, 2021.

Late fee waiver for delayed GSTR-3B returns extends limited relief to specified classes of registered persons.
The amendment inserts a proviso waiving the late fee under section 47 for failures to furnish FORM GSTR-3B within specified periods, by reference to classes of registered persons defined by aggregate turnover and filing category, identifying applicable tax periods and the number of days from the due date for which the late fee is waived; the notification is effective retrospectively from the stated date and is issued under section 128 of the Delhi GST Act, 2017.

Late fee schedule under GST: phased rates for taxpayers based on turnover, effective from an earlier date.
The notification amends the late fee proviso of the Delhi SGST Notification No. 13/2017 by inserting four taxpayer categories-based on aggregate turnover and return-filing provisions of Section 39-and prescribing a phased late fee schedule across sequential post-due-date time bands for specified tax periods. The amendment is issued under section 50 read with section 148 of the Delhi GST Act and is deemed effective from a stated date in April 2021.

Assessment reassignment under GST requires specified tax assessments to be conducted only through the Scrutiny Module.
Assessment functions under section 73 of the Telangana Goods and Services Tax Act, 2017 are re-assigned to the jurisdictional Additional Commissioner (ST) or Joint Commissioner (ST) of the concerned division for specified taxpayers. Such assessments must be conducted only through the Scrutiny Module and in accordance with the procedure prescribed under the Telangana and Central Goods and Services Tax Acts, 2017.

Concessional SGST rate on Covid relief supplies reduces state tax liability for specified medical goods and devices.
Notification imposes concessional State tax treatment for specified Covid-19 relief supplies by listing medical goods, devices and medicines and prescribing the maximum State tax rate applicable to each listed item; some items are assigned nil rate while others receive reduced rates. The concession functions as an exemption of State tax to the extent it exceeds the specified rate for each entry. The relief is time limited to the period set forth in the notification and is issued under the authority of section 11 of the Delhi GST Act on Council recommendations.

Timing of tax liability: liability now recognised in the tax period in which completion certificate issuance or first occupation falls.
The notification amends the principal GST rate notification by substituting wording to refer to the person "who shall" and by changing the timing of tax recognition to the 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, thereby aligning chargeability to an identifiable tax period rather than solely to the event date.

Tariff classification change: substitute HSN code and add Diethylcarbamazine to Delhi GST taxable list, effective June.
Amendment effects substitution in Schedule I by replacing the column (2) entry for S. No. 259A with HSN code "9503" and inserts Diethylcarbamazine in List 1 after serial number 230; measures are enacted under sub-section (1) of section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 and take effect on the 2nd day of June, 2021.

Input tax credit eligibility clarified for landowner promoters; ship maintenance services added to specified GST rate schedule.
The notification amends the State Tax (Rate) schedule to permit 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 same project, and inserts a separate taxable entry for maintenance, repair or overhaul services of ships, their engines and components, with consequential revision of related cross references. The amendment is effective from 2 June 2021.

Notification amendment extends specified GST deadline dates and declares the change effective retrospectively to December first.
Amendment under section 168A substitutes the originally specified late-November dates in the proviso to clause (i) of the cited Punjab GST notification with corresponding late-March dates, thereby extending the timelines in that proviso. The notification further declares the amendment to have retrospective commencement, deemed to be in force from the first day of December of the prior year.

Late fee waiver for delayed GSTR-10 filings provides reduced penalty for eligible filers within a specified retroactive window.
Waiver of late fee is granted for registered persons who furnished FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020; the waiver covers the portion of the late fee in excess of two hundred and fifty rupees, effectively capping payable late fee for eligible filers, and is issued under the Punjab Goods and Services Tax Act with retrospective effect from 21st September, 2020.

Late fee waiver for delayed GSTR-4 filings: excess fees waived and full waiver where state tax payable is nil.
The amendment waives late fee under the Punjab GST Act in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish the return within the specified window; where the total state tax payable in the return is nil, the late fee is fully waived.

Time limit extension for approval for sale or return consignments allows compliance up to the specified extended date.
Time limit extension for actions under sub-section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return: where the prescribed time fell between 20 March 2020 and 30 October 2020 and compliance was not completed, the time for completion is extended up to 31 October 2020 by amendment to the earlier notification; the amendment is deemed effective from 21 September 2020.

Commencement date amendment extends deadline and declares retrospective effect to original GST notification.
The notification amends a prior GST notification by substituting the date in the first proviso of its third paragraph with a later date, and declares that the amendment is deemed to have come into force from the original earlier date, thereby giving retrospective effect to the amended proviso under the statutory power to amend.

Late fee waiver for delayed GST returns filed by the September deadline removes excess charges and full waiver where state tax is nil.
The notification waives late fee on delayed GST returns filed by 30 September 2020: amounts in excess of two hundred and fifty rupees are waived and fully waived where the state tax payable is nil; a parallel waiver applies to taxpayers above the turnover threshold for delayed GSTR-3B filings for the specified months. The amendment has retrospective effect from 25 June 2020.

E-way bill validity extension ensures specified expired e-way bills are deemed extended to a later effective date.
The amendment replaces the proviso to clause (ii) to provide that where an e-way bill generated under the GST rules on or before 24 March 2020 had its validity expire on or after 20 March 2020, the validity of such e-way bill shall be deemed extended until 30 June 2020; the notification is deemed to have come into force from 31 May 2020.

Exemption from annual GST return where aggregate turnover is below threshold for the relevant financial year, removing the filing obligation.
The Commissioner, under the first proviso to section 44 of the Punjab Goods and Services Tax Act, 2017, exempted registered persons with aggregate turnover in financial year 2020 21 up to two crore rupees from filing the annual return for that year; the notification makes the exemption effective from 1 August 2021.

Waiver of penalty under section 125 provides relief to registered persons for non-compliance during the specified period.
A waiver of penalty is granted for registered persons under section 125 of the Punjab GST Act for non-compliance with Notification No. S.O 20/PGSTR/2017/R.46/2021 for the period from 1st December, 2020 to 30th September, 2021; the notification supersedes an earlier May 2020 order and is deemed effective from 30th June, 2021, without affecting prior actions or omissions.

Extension of GST compliance deadlines, resetting multiple statutory due dates and making the amendments retroactive to the original effective date.
Amendment revises specified statutory due dates in the earlier GST notification by substituting several originally prescribed calendar deadlines with later dates across clause (i), its proviso, and clause (ii); it does not create new obligations but adjusts timing. The notification is deemed to have come into force retrospectively from the original effective date specified in the prior instrument.

Notification amendment: inclusion of government department and local authority as excluded registered persons, retrospective effect.
This amendment inserts the words "a Government department, a local authority," after "notify registered person, other than" in the first paragraph of Notification No. S.O 19/PGSTR/2017/R.48/2021, enacted under sub rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017, and declares the amendment to be deemed in force from the first day of June, 2021, thereby excluding government departments and local authorities from the notified class of registered persons.