Concessional GST rates on Covid 19 relief supplies maintained, applying targeted exemptions and reduced state tax on listed medical goods.
Notification under section 11 of the Punjab Goods and Services Tax Act, 2017 caps or exempts state tax on specified Covid 19 relief goods by prescribing concessional rates in a Table tied to tariff classifications (medical oxygen, specified medicines, testing and marker kits, oxygen devices, ventilators, protective equipment, ambulances, hand sanitizers, etc.), limiting state tax to the amounts shown and in force retrospectively from 14th June 2021 until 30th September 2021.

Extension of time to apply for revocation of cancelled GST registration to 30 September 2021 for affected filers.
If a GST registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and the time limit to apply for revocation under subsection (1) of section 30 fell between 1 March 2020 and 31 August 2021, the statutory deadline to file the revocation application is extended to 30 September 2021.

FORM GSTR-3B late fee amnesty scheme extended under HGST Act by substituting the previous deadline with a later deadline.
Amendment substitutes the earlier deadline with a later deadline in the ninth and tenth provisos of Haryana Government notification No.12/GST-2 (dated 1 January 2019), thereby extending the period for the FORM GSTR-3B late fee amnesty scheme; the change is effected under powers conferred by the HGST Act and applies wherever the earlier date occurs in those provisos.

GST procedural amendments extend compliance deadlines and exempt certain filing restrictions where prescribed returns were not furnished.
The rules amend Haryana GST provisions by extending a deadline in rule 26 to late-October, omitting all provisos to that sub-rule from early-November, inserting a deemed proviso in rule 138E exempting a restriction for non-filing of specified returns for March-May during a defined May-August period, and revising FORM GST ASMT-14 to add an order reference line, remove a phrase about conducting business without registration, and insert an Address field after Designation.

Authority for Advance Ruling reconstituted; members appointed and office fixed under state GST by government notification.
Government notification reconstitutes the Andhra Pradesh Authority for Advance Ruling under the Andhra Pradesh Goods and Services Tax Act and Rules, appointing a Member-State Tax (Commissioner of State Tax) and a Member-Central Tax (Joint Commissioner, CGST) and directing that the Authority shall function from the Office of the Chief Commissioner of State Tax, Vijayawada.

Extension of revocation period for registrations cancelled under specified subclauses; applicants allowed to file late revocation applications.
The notification extends the deadline to make an application for revocation of cancellation of GST registration, where cancellation occurred under clause (b) or (c) of sub section (2) of section 29 and the original filing period fell between 1 March 2020 and 31 August 2021, by providing that the time limit to file such application is extended up to 30 September 2021 under the statutory notification power.

Extension of deadline for specified provisos under Himachal Pradesh GST notification shifting the statutory cut-off date.
Under section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017, the amendment replaces "31st day of August, 2021" with "30th day of November, 2021" in the ninth and tenth provisos of Notification No. 76/2018-State Tax, thereby extending the specified deadline in those provisos.

GST Rule Amendments extend filing relief, adjust compliance restrictions, and modify assessment form requirements.
Amendment prescribes extensions and omissions in rule 26, inserts a proviso in rule 138E exempting a restriction for a defined period where returns for March-May remain unfurnished, and modifies FORM GST ASMT 14 to add an order reference and date, remove a phrase concerning conduct without registration, and add an Address field after Designation.

Return filing relief for companies: file GSTR-3B and provide outward-supply details via EVC during notified period.
The amendment adds a proviso allowing company-registered taxpayers, for the specified retrospective window, to file the statutory monthly return in the prescribed return form and to furnish outward-supply details either via the invoice return form or the invoice furnishing facility, provided such filings are verified by electronic verification code (EVC). The amendment is effective from the notified earlier commencement date and amends the principal rules by inserting this proviso into the applicable rule sub provision.

Commencement of GST Amendment Act provisions appointed, bringing specified amendment sections into force from the notified date.
The Government, exercising powers under sub section (2) of section 1 of the Goa Goods and Services Tax (Amendment) Act, 2021, notifies the 1st day of August, 2021 as the date on which the provisions of sections 4 and 5 of the Act shall come into force, thereby effecting commencement of those amendment provisions by formal statutory notification.

Annual return compliance: revised GSTR-9, GSTR-9A, GSTR-9B and GSTR-9C filing requirements and reconciliation procedures updated.
Amendments require registered persons (with specified exclusions) to file annual returns in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) by 31 December; e-commerce operators to file FORM GSTR-9B; and taxpayers above the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with expanded reporting items, revised Part V heading, updated verification as a self declaration, and omission of Part B Certification, with electronic filing through the common portal or Commissioner notified Facilitation Centres.

Deadline extension for specified GST provisos replaces earlier due date with a later one under state notification.
The State Government amends its earlier Madhya Pradesh GST notification by substituting the date references in the ninth and tenth provisos with a later date; the amendment is issued under the Act's statutory authority and is declared to come into force from a specified commencement date in August 2021.

GST compliance amendments extend filing deadlines, remove transitional provisos later, and waive certain restrictions for delayed returns.
The Madhya Pradesh GST Rules, 2017 are amended to extend a proviso deadline in rule 26 and to omit all provisos from a later date; to insert a proviso in rule 138E excluding a specified restriction for a past period where certain returns or outward supply statements for specified months were not furnished; and to modify FORM GST ASMT-14 by adding an order reference insertion, removing language about conducting business without registration despite liability, and adding an "Address" field after "Designation".

Extension of revocation filing period for cancelled GST registrations grants additional time to apply for revocation.
Extension of timelines for filing applications for revocation of cancellation of GST registration where cancellation arose under clauses (b) or (c) of sub section (2) of Section 29; cases with original deadlines falling between 1 March 2020 and 31 August 2021 are granted an extended filing deadline of 30 September 2021, and the notification takes effect on 29 August 2021.

Commencement of GST amendment: sections 4 and 5 activated by gubernatorial notification, effective from the appointed date.
By notification S.O. 131 dated 14th September 2021, the Governor, exercising the power under subsection (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2021, appointed the 1st day of August, 2021 as the date on which the provisions of sections 4 and 5 of the Amendment Act shall come into force; the notification was issued by the Commercial Tax Department and signed by the Commissioner State Tax-cum-Secretary.

Annual GST return obligations updated: revised filing requirements, reconciliation statement and form amendments clarified for taxpayers.
Rule 80 is replaced to require specified registered persons to file annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) and electronic commerce operators to file the TCS annual statement in FORM GSTR-9B; taxpayers above the turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. Amendments further update FORM GSTR-9 and GSTR-9C instructions and tables to include an additional financial year, clarify Part V reporting for delayed payments and amendments, revise GSTR-9C verification text, and omit Part B Certification.

Exemption from annual return filing for eligible small taxpayers for FY2020-21, effective from August first, 2021.
The Commissioner, on the recommendations of the Council, exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the specified turnover threshold from filing the annual return for that financial year; the exemption is communicated by notification S.O. 129 dated 14th September 2021 and is effective from 1 August 2021.

Commencement of Section 6: gubernatorial notification appoints an operative date for the GST amendment under statutory power.
The Governor of Bihar, under sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2021, by S.O. 132 dated 14 September 2021, appoints 1 June 2021 as the date on which the provisions of section 6 of the said Act shall come into force.

Concessional GST rate for COVID relief supplies reduces state tax on specified medical drugs, devices and diagnostic kits.
State GST exemption is granted for specified medical goods and COVID relief supplies by limiting state tax to the rate shown for each listed tariff item, thereby reducing or nil rating state tax on enumerated drugs, diagnostic kits and medical devices used in COVID treatment and relief.

GST rate reduction for composite works contracts on funeral-related structures applied temporarily under state notification.
The notification temporarily reduces the state tax on services classed as a composite supply of works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of structures meant for funeral, burial or cremation by inserting a proviso in the Table to the earlier notification, so that the reduced state tax rate applies during the specified period irrespective of the rate earlier specified against the item.