Input tax credit rules amended to apply cumulatively for April to June 2021 with revised filing timelines.
The Uttar Pradesh Goods and Services Tax (Fifty Second Amendment) Rules, 2021 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 June 2021, subject to specific operative dates where provided. The amendment extends the time reference in rule 26, revises the input tax credit condition in rule 36 to apply cumulatively for April, May and June 2021 and to be reflected in the June 2021 GSTR-3B return, and allows May 2021 details to be furnished through IFF during 1 June 2021 to 28 June 2021.

Late fee waiver for GSTR-4 return defaults limits excess late fee for nil-tax and other registered persons.
Late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date is waived, for financial year 2021-22 onwards, to the extent it exceeds Rs. 250 where the total state tax payable in the return is nil, and to the extent it exceeds Rs. 1,000 for other registered persons. The amendment is deemed to have come into force with effect from 1 June 2021.

Revocation filing deadline extended for cancelled GST registrations; affected applicants may file by the newly prescribed extended date.
Extends the time limit for filing an application for revocation of cancellation of registration where cancellation occurred under clause (b) or (c) of subsection (2) of section 29 and the original deadline fell between 1 March 2020 and 31 August 2021, by extending the filing deadline until 30 September 2021.

Extension of GSTR-3B late fee amnesty: deadline extended by state notification altering prior cutoff date.
The State Government, under section 128 of the Rajasthan Goods and Services Tax Act, 2017, amends its earlier notification by substituting in the ninth and tenth provisos the figures, letters and words specifying the earlier deadline for the FORM GSTR-3B late fee amnesty with a later deadline, thereby extending the temporal limit of the amnesty scheme through textual substitution in the cited provisos.

GST compliance extension and targeted filing relief accompany procedural amendments to assessment notice forms.
The Sixth Amendment extends the date in Rule 26's fourth proviso to the end of October 2021 and omits all provisos from 1 November 2021; inserts a proviso excluding application of a restriction for the period 1 May 2021 to 18 August 2021 where returns in FORM GSTR-3B, FORM GSTR-1 or FORM GST CMP-08 were not furnished for March to May 2021; and amends FORM GST ASMT-14 to add Order reference and date, remove a phrase about conducting business without registration, and insert an "Address" after "Designation".

Annual GST return requirement updated: mandated GSTR forms, reconciliation filing, and expanded reporting for the disrupted year.
Rule 80 is substituted to require most registered persons to file annual returns electronically in FORM GSTR-9 by the thirty first of December following the financial year, with composition taxpayers using FORM GSTR-9A and e-commerce operators furnishing FORM GSTR-9B. Taxpayers exceeding the turnover threshold must submit a self certified reconciliation statement in FORM GSTR-9C alongside FORM GSTR-9. The amendment broadens FORM GSTR-9 and GSTR-9C instructions to include the disrupted financial year, prescribes reporting of amendments and ITC reversals tied to specified return periods, expands tabular entries, updates verification language, and omits Part B Certification.

Extension of revocation filing deadline: applicants with GST registrations cancelled under specified clauses may now apply within the extended period.
Where registration was cancelled under clause (b) or (c) of sub section (2) of section 29 of the Karnataka GST Act and the time limit to apply for revocation under section 30(1) fell between 1 March 2020 and 31 August 2021, the time limit to make such application is extended to 30 September 2021, by notification under section 168A read with section 20 of the Integrated GST Act, modifying earlier Karnataka notifications.

Extension of notification deadline: Karnataka amends GST notification to extend specified proviso deadline to end of November.
Amendment substitutes the figures, letters and words "31st day of August, 2021" with "30th day of November, 2021" wherever they occur in the ninth and tenth provisos of the earlier Karnataka GST notification, thereby extending the deadline in those provisos to the end of November 2021.

Extension of time for revocation applications where registration cancelled under section 29(2) - deadline extended to 30 September 2021.
Where a registration cancelled under the specified cancellation clauses of section 29(2) had its period for applying for revocation under section 30(1) fall between 1 March 2020 and 31 August 2021, the time limit for making such application is extended until 30 September 2021.

Deadline amendment of GST notification: provisos' specified date substituted to a later date, updating the prior timeline.
Amendment under section 128 of the Goods and Services Tax Act substitutes the figures, letters and words in the ninth and tenth provisos of Notification No. II(2)/CTR/1099(e-4)/2018 so that the earlier specified date is replaced by a later specified date, leaving other provisions unchanged.

Amendment to GST rules: extensions to provisos, temporary relief for non-filed returns, and form ASMT-14 modifications.
Amendments to the Tamil Nadu GST Rules adjust commencement, extend and later omit provisos to Rule 26, insert a temporary exception in Rule 138E exempting application of a restriction where specified returns or outward-supply statements for a three-month period were not filed, and modify FORM GST ASMT-14 by adding an Order Reference field, deleting a phrase concerning conducting business without registration despite liability, and inserting an Address field after Designation.

Extension of time for revocation of cancelled GST registration grants an additional period to apply for reinstatement.
If the time limit to apply for revocation of a registration cancelled under clauses (b) or (c) of sub section (2) of section 29 fell between 1 March 2020 and 31 August 2021, the period to make such application is extended to 30 September 2021, pursuant to powers under the Goods and Services Tax Act.

Notification amendment: extension of proviso deadline in state GST notification, substituting the previously specified date.
Under section 128 of the Goods and Services Tax Act, 2017, the State Government amends Notification No. 76/2018 - State Tax by substituting the date appearing in the ninth and tenth provisos with a later date, thereby extending the operative timeframe set by those provisos as published in the State Gazette.

GST Rule Amendment extends compliance timelines and temporarily relaxes return filing restrictions for specified return periods.
Amendment to the Meghalaya Goods and Services Tax Rules, 2017 revises procedural timelines, relaxes a temporary return filing restriction in rule 138E for cases where returns for March-May were not furnished, substitutes a later deadline in rule 26 and omits its provisos from the specified future date, and updates FORM GST ASMT-14 by adding Order Reference and Address fields while removing language about conducting business without registration despite liability.

Extension of time for revocation applications for cancelled GST registrations permits late filing under prescribed relief.
The Government of Gujarat, under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, partially modifies earlier notifications to extend the time-limit for filing applications for revocation of cancellation of GST registration where cancellation occurred under the relevant cancellation clauses, so that applications whose original filing period fell during the pandemic-affected period in 2020-2021 are permitted to be filed within the extended timeframe prescribed by the notification.

Deadline extension for specified GST provisos extends statutory compliance date to 30th November 2021 under notification.
The Government substitutes the figures, letters and words "31st day of August, 2021" with "30th day of November, 2021" wherever they occur in the ninth and tenth provisos of the earlier state tax notification of 31st December, 2018, thereby altering the operative compliance timeline in those provisos.

GST Rule Amendments extend compliance deadlines and relax return-related restrictions while revising assessment form content.
The Gujarat GST Rules amendment extends and later omits provisos in Rule 26 to adjust compliance timelines; inserts a proviso in Rule 138E creating an exception to a restriction where returns or outward supply statements were not furnished for a specified earlier period; and revises FORM GST ASMT-14 by adding an order-reference line, removing a phrase regarding conducting business without registration, and adding an Address field after Designation.

Extension of time for revocation of cancelled GST registration: deadlines falling in pandemic period extended to September 30, 2021.
The State Finance Department notifies that where a GST registration was cancelled under specified clauses and the time limit to apply for revocation fell between 1 March 2020 and 31 August 2021, the period to file an application for revocation of cancellation is extended up to 30 September 2021, by exercise of powers under the State GST Act read with the Integrated and Union Territory GST Acts.

Notification amendment: provisos' deadline extended by substituting the earlier specified date with a subsequently specified date.
The Government, under the statutory power in section 128 of the Goods and Services Tax Act, amends the earlier Finance Department notification of 31st December 2018 by substituting the figures, letters and words denoting the earlier deadline wherever they occur in the ninth and tenth provisos with a later specified date; no other provisions of that notification are altered.

Notification amendment extends statutory deadline by substituting the earlier proviso date with a later compliance date.
The Government amends Notification No. 76/2018-State Tax by substituting the earlier deadline specified in the ninth and tenth provisos with a later deadline, effecting an extension of the operative date wherever that earlier date occurs in those provisos, under the powers conferred by the Sikkim Goods and Services Tax Act, 2017.