Late fee waiver for delayed GSTR-3B filing: class based, period specific relief following the GST notification amendment.
Amendment adds a late fee waiver for failures to furnish FORM GSTR-3B by the due date, apportioned by class of registered persons based on aggregate turnover and by specified tax periods; waiver durations are fixed day-counts from the return due date for each class and period. The notification is issued under the State GST Act and is declared to have retrospective effect, being deemed issued on the first day of May and effective from the stated date in April.

Interest rate relief for GST returns reduces default interest for eligible taxpayers during specified pandemic months.
Amends a state GST notification to provide temporary graded default interest relief for specified return periods: higher-turnover taxpayers receive a reduced interest rate for an initial grace period before the standard rate applies; smaller taxpayers and specified return categories receive an initial nil-interest window, an intermediate reduced-rate window, and the standard rate thereafter, with the relief tied to the return periods listed in the inserted Table and the amendment given retrospective effect to specified commencement dates.

GST amendment extends compliance deadlines and permits cumulative input tax credit adjustment and delayed invoice furnishing.
Amendments require the input tax credit adjustment condition to apply cumulatively for April, May and June 2021 and mandate that FORM GSTR-3B for June 2021 (or quarter ending June 2021) be filed with cumulative input tax credit adjustments; they also extend a deadline in Rule 26(1) to the end of August 2021 and allow registered persons to furnish May 2021 details via the Invoice Furnishing Facility between 1 and 28 June 2021.

Member transactions as taxable supplies reshape input credit, delayed-payment interest, annual returns, recovery powers, and detention penalties under Bihar GST.
Bihar GST provisions treat transactions for consideration between a person other than an individual and its members or constituents as supplies between separate persons, retrospectively from 1 July 2017. Input tax credit requires supplier-furnished invoice or debit-note details to be communicated to the recipient. Interest on delayed returns applies to tax paid through the electronic cash ledger, subject to proceedings-related exclusion. The framework also revises annual-return compliance, self-assessed tax recovery, provisional attachment, detention-and-seizure penalties, appeals, confiscation, information powers, and confidentiality safeguards.

GST return compliance and refund withdrawal procedures impose filing restrictions, permit ledger re-credit, and revise withheld-refund release mechanisms.
GST registration revocation applications may be filed within an extended period authorised by the competent Commissioner-level officer. Corporate registered persons receive temporary EVC verification flexibility, while input tax credit conditions for specified months apply cumulatively. FORM GSTR-1 and invoice furnishing facility filing is barred for taxpayers with prescribed pending FORM GSTR-3B returns. Refund claims may be withdrawn through FORM GST RFD-01W before specified stages, with debited ledger amounts re-credited. The refund limitation period excludes time spent awaiting deficiency communication where a corrected fresh claim is filed.

GST compliance timelines extend, cumulative input tax credit adjustment applies, and May details may be furnished through Invoice Furnishing Facility.
Tripura SGST compliance timelines and input tax credit adjustment were amended with effect from 1 June 2021, subject to specified provisions. The period under the fourth proviso to rule 26(1) was extended until 31 August 2021. The input tax credit condition under rule 36(4) applies cumulatively for April, May and June 2021, requiring cumulative adjustment in the relevant June return or quarterly return. Registered persons may furnish May 2021 details through the Invoice Furnishing Facility between 1 June and 28 June 2021.

Extension of applicability period adjusts the notification date and gives the amendment retrospective effect for the prior measure.
Amendment substitutes the terminal date in the earlier State Tax notification, replacing "31st day of May, 2021" with "30th day of June, 2021", thereby extending the period referenced in the principal notification. The amendment is declared deemed to have come into force from the originally cited commencement date, giving the substitution retrospective effect and modifying the operative temporal scope of notification No. 11/2021-State Tax.

Extension of due date for filing Form GSTR-4: state GST amendment extends the deadline for composition taxpayers to file annual returns.
The State government, exercising powers under the Andhra Pradesh GST Act, amends an earlier notification to substitute the prior return due date with a later date, thereby extending the deadline for filing Form GSTR-4 for the financial year 2020-21; the amendment is notified to have effect retrospectively from the end of May 2021 and replaces the specified date in the earlier notification.

Late fee waiver for delayed GSTR-3B returns extended with graded relief for specified taxpayers and tax periods.
Late fee for delay in filing FORM GSTR-3B is rationalised by amending the existing Uttar Pradesh GST waiver notification and by extending conditional relief for specified tax periods and classes of registered persons. The amended table revises the period of late fee waiver for taxpayers with aggregate turnover above five crore rupees and for taxpayers up to five crore rupees who furnish returns under section 39, with different waiver periods linked to March, April, May 2021 and January-March 2021 tax periods. Further provisos grant waiver of late fee under section 47 for delayed FORM GSTR-3B returns for July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, and prescribe separate waiver limits for later tax periods.

Penalty waiver for GST non-compliance under Uttar Pradesh law extends to breaches of the specified notification during the covered period.
Penalty payable by a registered person under section 125 of the Uttar Pradesh Goods and Services Tax Act, 2017 is waived for non-compliance with Notification No. 429 dated 30.04.2020. The waiver is issued under section 128 on the recommendation of the Council and applies to non-compliance during the specified period, subject to prior acts or omissions before supersession.

GST compliance due date extended by amending the earlier notification for specified periods.
Extension of the due date for specified GST compliances under the Uttar Pradesh Goods and Services Tax framework by amending the earlier notification issued under section 168A of the Uttar Pradesh GST Act, 2017 read with section 20 of the Integrated GST Act, 2017. The amendment substitutes the relevant dates in the parent notification so that compliances falling within the period from 15 April 2021 to 29 June 2021 are treated as payable or performable up to 30 June 2021, with certain connected references also revised from 15 June 2021 to 15 July 2021.

Tariff classification correction replaces the notified commodity code at Sl. No.8 with 3808 94 in the State notification.
Corrigendum to Notification No. 05/2021-State Tax (Rate) dated 14 June 2021 substitutes the commodity classification code against Sl. No. 8 in the Table, directing that the earlier entry "3804 94" shall be read as 3808 94, issued as S.O. 126 dated 3 August 2021 by the Commercial Taxes Department and signed by the Commissioner State Tax-cum-Secretary.

Exclusion from e invoice requirement exempts government departments and local authorities under GST rules by amendment to existing notification
Exclusion from the e invoice issuance requirement is effected by inserting the words "a Government department, a local authority" into the operative paragraph of a prior notification under the GST rules, thereby exempting those public entities from being treated as persons required to issue e invoices, enacted by the state revenue department on the GST Council's recommendation.

Input tax credit adjustment: cumulative April-June period requires GSTR-3B for June to include cumulative ITC adjustments.
The Fifth Amendment, 2021, amends GST Rules to extend a deadline in rule 26(1) from end of May to end of August 2021; requires that the condition for input tax credit adjustments apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 furnished including the cumulative ITC adjustment; and allows registered persons to furnish May 2021 details via the Invoice Furnishing Facility from 1 June to 28 June 2021.

Refund withholding and withdrawal procedures clarified, including ledger re credit and deficiency period exclusion from limitation.
Amendments to the Andhra Pradesh GST Rules refine revocation of cancellation timelines by permitting Commissionerial extensions; exclude the period between filing a refund claim and communication of deficiencies from the two year refund limitation when deficiencies are rectified; allow applicants to withdraw refund applications prior to any refund sanction with automatic re credit of debited electronic ledgers; and reconfigure FORM GST RFD 07 to separate withholding (Part A) and release (Part B) orders, while introducing FORM GST RFD 01W for withdrawal of refund applications.

Timing of tax liability redefined to the tax period when the completion certificate or first occupation falls.
The amendment substitutes two phrases: replacing "in whose case the liability to" with ", who shall ", and replacing the clause on when liability arises with a timing rule that liability arises "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first whichever is earlier, falls."

GSTR-3B late-fee relief introduces turnover-based waiver periods and capped fees for delayed Telangana SGST return filing.
Telangana SGST late-fee relief for delayed FORM GSTR-3B returns is rationalised by granting turnover-based waiver periods for March, April and May 2021. Delayed returns for July 2017 through April 2021 furnished between 1 June and 31 August 2021 are subject to capped late fees, with a lower cap where state tax payable is nil. For tax periods from June 2021 onwards, late fees are capped according to nil tax liability and preceding-year aggregate turnover.

E-invoicing applicability expands through a reduced turnover threshold while excluding government departments and local authorities from coverage.
E-invoicing requirements under rule 48(4) of the Telangana Goods and Services Tax Rules, 2017 are amended. Government departments and local authorities are excluded from the notified registered persons from 1 June 2021. The aggregate-turnover threshold for e-invoicing applicability is reduced from one hundred crore rupees to fifty crore rupees from 1 April 2021.

Exclusion from GST registration provisions applies to specified public bodies, non-citizens, and certain registration applicants retrospectively.
Exclusion from the applicability of section 25(6B) and 25(6C) of the Telangana Goods and Services Tax Act, 2017 applies to non-citizens, Government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9). The earlier notification is superseded without affecting prior actions or omissions. The exclusion operates retrospectively from 23 February 2021.

Tax exemption cap for specified Covid-19 relief supplies, limiting state GST above prescribed concessional rates.
Notification exercises powers under section 11(1) of the Himachal Pradesh Goods and Services Tax Act to exempt specified Covid-19 relief goods from so much of the state tax as exceeds the rates listed in the Table, thereby capping state tax at the stated concessional rates for those tariff items. The Table prescribes concessional or nil rates for identified medical oxygen, medicines, diagnostic kits, protective and respiratory equipment, certain devices and ambulances. The concession is time limited and remains in force up to and inclusive of 30th September 2021.