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.

Goods and services tax amendment reshapes deemed supply, annual returns, interest liability, detention penalties, and information powers.
The amendment inserts a deemed-supply clause for transactions between certain persons and their members or constituents, revises input tax credit conditions, substitutes the annual return provision, and modifies interest on delayed tax payment. It also changes provisional attachment, appeal requirements for detention or seizure orders, and the penalty and release framework for detained goods and conveyances. Further changes substitute the power to call for information, require an opportunity of hearing before use of proceedings material, and omit a Schedule II entry retrospectively.

Revocation time-limit for cancelled GST registrations extended to 30 September 2021 for filings due between March 2020 and August 2021.
Where a registration cancelled for non furnishing of GSTR 3B or GSTR 4 had its revocation application period falling between 1 March 2020 and 31 August 2021, the time for filing an application for revocation is extended up to the 30th day of September, 2021; the notification partially modifies prior departmental notifications and is deemed effective from 29 August 2021.

Amnesty extension for late fee waiver for delayed GSTR-3B filing by notification; eligibility period widened accordingly.
The notification amends earlier Notification No. 1895-F.T. by substituting the date in the ninth and tenth provisos-extending the period for waiver of late fees for delayed furnishing of FORM GSTR-3B to 30th November, 2021-and declares the amendment effective from 29th August, 2021.

GST compliance extension and a limited exception for late return filing alter credit restriction and amend assessment form details.
The Seventh Amendment updates GST Rules by extending a proviso deadline in rule 26 and later omitting all provisos; inserts a time-limited exception in rule 138E exempting the restriction where specified returns or statements for March-May 2021 were not filed; and amends FORM GST ASMT-14 to add an order reference entry, remove wording about conducting business without registration, and include an address field after designation.

Timing of tax liability: liability must be recorded in the tax period containing the completion certificate issuance or first occupation.
The amendment substitutes wording so that the liability to pay state tax must be recognised in a tax period not later than the tax period in which the issuance date of the completion certificate or the date of first occupation, whichever is earlier, falls; it also replaces the phrase identifying the relevant registered persons with ", who shall". The change is effected under section 148 on GST Council recommendations and is deemed effective from 2nd June, 2021.

Input tax credit: landowner-promoter may utilise developer-promoter charged credit for apartment tax; ship maintenance services specified.
The notification adds that a landowner-promoter may 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 maintenance, repair and overhaul services for ships, vessels, engines and components as a newly specified taxable service, with cross-references updated accordingly; the amendment is effective from 2nd June, 2021.

GST classification update revises tariff code and adds Diethylcarbamazine to notified list, effective from June.
Amendment to the Kerala GST notification revises Schedule I by substituting the tariff classification entry against serial number 259A with a new classification code and inserts Diethylcarbamazine as a new entry in List 1 after serial number 230; the amendment is notified as effective from 2 June 2021 on the recommendation of the GST Council.

Authority for Advance Ruling membership updated: two members substituted under state GST rules and related statutory provision.
Amendment to the notification constituting the Kerala Authority for Advance Ruling substitutes members: Smt. S.L. Sreeparvathy replaces Shri. Sivaprasad S in Serial No.1, and Shri. Abraham Renn S, I.R.S, Additional Commissioner 1 replaces Shri. Senil A.K. Rajan in Serial No.2, reflecting a central nomination and the retirement of the outgoing member, effected under the State GST statutory scheme and rules.

GSTR-3B late fee amnesty extended to broaden eligibility for penalty waiver and compliance relief period.
The Finance Department amended a prior notification under the State GST Act to extend the Form GSTR-3B late fee Amnesty Scheme by substituting a new deadline in the ninth and tenth provisos of the earlier notification, thereby extending the period during which eligible taxpayers may claim waiver of late fees applicable to Form GSTR-3B without changing other substantive conditions of the original scheme.

Extension of revocation application deadline for cancelled GST registrations: deadline postponed to a new specified date.
The state notification, issued under the Tripura State GST Act's enabling provision, extends the time limit for filing applications for revocation of cancellation of registrations cancelled under the specified clauses when the original filing period fell between 1 March 2020 and 31 August 2021, and it sets a consolidated deadline of 30 September 2021 for such revocation applications.

Annual return filing exemption relieves eligible registered persons from filing the annual return for the relevant financial year.
Annual return filing exemption applies to registered persons whose aggregate turnover for financial year 2020-21 does not exceed Rs. 2 crore. Such persons are exempt from filing the annual return for that financial year under the first proviso to section 44 of the Delhi Goods and Services Tax Act, 2017. The exemption takes effect from 1 August 2021.

Penalty waiver under Kerala SGST Act for registered persons regarding specified notification non-compliance provides temporal relief.
A state notification waives penalties under the Kerala SGST penalty provisions for registered persons who failed to comply with an earlier state notification, announcing that the waiver applies for a specified retrospective period, is issued on the recommendation of the Council, and supersedes the prior notification while deeming a commencement date.

GST rule amendment extends compliance deadlines, mandates cumulative input tax credit adjustment, and permits delayed IFF filing window.
The Fourth Amendment updates Kerala GST Rules effective from June first, 2021: it extends the deadline in rule 26 to August thirty first, 2021; mandates cumulative application of the rule 36(4) condition for April-June, 2021 with FORM GSTR 3B for June/quarter ending June furnished to reflect cumulative input tax credit adjustments; and allows registered persons to submit May, 2021 details via IFF between June first and June twenty eighth, 2021.

Extension of GSTR-4 filing deadline: due date deferred and the amendment deemed effective from the prior statutory due date.
The amendment replaces the prior due date in the second proviso of the third paragraph of the earlier Kerala SGST notification with a later due date for filing specified returns and declares that the amendment shall be deemed to have come into force with effect from the earlier statutory due date; the explanatory note states this implements an extension of the filing date for FORM GSTR-4 for the relevant financial year.

Extension of compliance due dates: certain GST filing and payment deadlines postponed to a later specified date.
The notification amends the earlier GST notification by substituting specified May and June dates with later June and July dates across identified clauses and provisos, declares the amendment effective from the 30th day of May, 2021, and implements an extension of GST compliance due dates falling within the earlier defined period until 30th June, 2021.

E-invoice exemption: government departments and local authorities excluded from e-invoicing requirement under Kerala GST rules.
The Government has amended the prior notification to insert the words "a government department, a local authority," excluding government departments and local authorities from the class of registered persons required to issue e-invoices under the Kerala GST rules; the amendment is deemed to have come into force on the first day of June, 2021.

Late fee rationalization for GST TDS returns: waiver of excess daily late fees above a specified cap for delayed filings.
Waives late fee amounts for delayed filing of FORM GSTR-7 by registered persons required to deduct tax at source, such that late fee exceeding twenty-five rupees per day is waived, subject to an overall waiver cap where amounts in excess of one thousand rupees shall stand waived, with effect from June 1, 2021.

Late fee waiver for delayed GSTR-4 filings, subject to prescribed thresholds and conditions, effective from June.
Amendment inserts a proviso waiving the portion of late fee payable under the Act for failure to furnish FORM GSTR-4 for financial year 2021-22 onwards where the waived amount is the excess beyond prescribed thresholds distinguishing returns with nil state tax and other registered persons; the amendment is effective from 1 June 2021 and follows the GST Council recommendation.

Late fee waiver for GSTR-1 filing: excess late fee waived for specified classes of registered persons from June onwards.
The Kerala Government amends the notification to waive that portion of the late fee under section 47 for delayed furnishing of outward supplies in FORM GSTR-1 from June 2021 onwards which exceeds specified fixed amounts, with the waiver applied according to three classes of registered persons (nil outward supplies; lower aggregate turnover; higher turnover band). The amendment is effective from 1 June 2021 to rationalize late fees for GSTR-1 delays.