State tax rate reduction for specified services temporarily imposed at a lower rate for a defined period.
The notification inserts a proviso in Notification No. 11/2017-State Tax (Rate) (Table, serial number 3, column (3), item (iv) after clause (f)) prescribing that, for a defined period, the state tax on the services described in clause (f) shall, irrespective of the rate specified in the Table, be levied at a lower specified rate.

Exemption from annual return for small taxpayers with turnover below threshold, effective for the relevant financial year.
Exempts registered persons whose aggregate turnover in the relevant financial year does not exceed two crore rupees from furnishing the annual return for that financial year; the exemption is made under the proviso to the relevant provision of the Maharashtra Goods and Services Tax Act, 2017 and takes effect from 1 August 2021.

Concessional TGST rates on specified COVID-19 relief supplies reduce state tax liabilities for listed medical goods and equipment.
The State Government, under section 11(1) of the Tripura SGST Act, prescribes concessional TGST treatment by exempting or limiting state tax on specified COVID 19 relief goods and medical equipment to the rates set out in the notification Table, mapped to tariff headings. The concession applies only to listed goods to the extent the state tax exceeds the specified rate and is time bound, remaining in force up to and inclusive of 30th September 2021.

Concessional state GST rates for specified Covid-19 medical supplies maintained until the prescribed cut-off date.
Notification prescribes concessional state tax treatment for specified Covid-19 relief goods by listing tariff headings and items with either nil or reduced state GST rates as indicated in the Table (including medical oxygen, specified medicines, testing and diagnostic kits, ventilatory and oxygenation devices, monitoring equipment, sanitizers, ambulances and crematorium furnaces). The measures, taken on Council recommendation and in public interest, are effective from 14 June 2021 and remain in force up to and inclusive of 30 September 2021.

Central tax rate alteration makes specified services subject to a reduced central tax rate for a temporary period.
Amendment inserts a proviso that, for a specified interim period, the central tax on the service described in clause (f) at serial number 3, column (3), item (iv) shall be levied at a reduced rate irrespective of the rate specified in column (4) of the Table, effected under the Tripura State Goods and Services Tax Act, 2017.

State tax rate modification: reduced rate applied to specified services for a limited period under Telangana GST.
The amendment adds a proviso to Notification No. 11/2017 - State Tax (Rate), providing that for the period beginning 14th June, 2021 and ending 30th September, 2021 the state tax on the service described in clause (f) of item (iv) at serial number 3 shall, irrespective of the rate previously specified, be levied at 2.5 per cent. The notification takes effect from 14th June, 2021 and is issued under the powers of the Telangana Goods and Services Tax Act, 2017 on the Council's recommendation.

Late fee waiver for delayed GSTR-3B filings: conditional waiver for past periods and capped fees for future delays.
Amendment revises the waiver framework for late filing of FORM GSTR-3B by substituting a Table that sets class-specific cure periods from the due date for March-May 2021 returns and certain quarterly periods. It provides that returns for July 2017-April 2021 filed between 1 June and 31 August 2021 will have late fees waived to the extent they exceed small specified thresholds, with a lower threshold where central tax payable is nil. For June 2021 onwards the amendment prescribes capped waiver amounts by class of registered persons.

Extension of due date for Form GSTR-4 filing: annual composition returns may be submitted up to end of May under GST powers.
The Government amends a prior notification to insert a proviso extending the deadline for specified persons to furnish FORM GSTR-4 for the financial year ending 31st March, 2021, permitting filing up to 31st May, 2021. The amendment, effective from 30th April, 2021, was made under the Government's GST administrative powers and follows the GST Council's recommendation.

Late fee waiver for delayed GSTR-4 returns limits recoverable late fees for nil-tax and other filers from 2021-22 onwards.
Amendment caps and waives portions of the statutory late fee for delayed FORM GSTR-4 returns from financial year 2021-22 onwards: amounts in excess of prescribed thresholds are waived, with a lower threshold for returns showing nil State tax and a higher threshold for other registered persons, thereby limiting recoverable late fee amounts while leaving other filing obligations and tax liabilities unchanged.

Levy on intra entity supplies: intra member transactions treated as taxable supplies, tightening credit and enforcement rules.
The Act treats supplies between a non individual person and its members or constituents as taxable inter party supplies, retrospectively from July first, two thousand seventeen, with a deeming explanation. Input tax credit is conditioned on supplier furnishing invoice or debit note details in outward supplies and communicating them to the recipient. Annual returns may be self certified and audited reconciliation by a specified professional is no longer mandatory. Enforcement is strengthened through extended provisional attachment powers, delinking of seizure and confiscation proceedings, revised penalties and conditions for appeal, and expanded information call powers for the Commissioner.

Annual return exemption for small taxpayers under Nagaland GST waives filing requirement for the specified turnover year.
Exempts registered persons whose aggregate turnover in financial year 2020 21 does not exceed two crore rupees from filing the annual return for that year under the Nagaland Goods and Services Tax Act, 2017, on the recommendation of the Council; the notification is effective from 1 August 2021.

Exemption from annual return filing for small taxpayers takes effect from August under Sikkim GST provision.
Exempts registered persons whose aggregate turnover in financial year 2020-21 is up to two crore rupees from filing the annual return for that year under the Sikkim Goods and Services Tax framework, the exemption being issued under the first proviso to section 44 of the Sikkim GST Act and coming into force on 1 August 2021.

Annual GST return requirement: file GSTR-9/GSTR-9A and reconciliation in GSTR-9C with specified April-September adjustments.
Rule 80 of the Sikkim GST Rules is substituted to require most registered persons to file an electronic annual return in FORM GSTR-9 by 31 December following the financial year, with composition taxpayers filing FORM GSTR-9A and e-commerce operators filing FORM GSTR-9B; persons above the prescribed turnover threshold must also file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. The amendments incorporate the financial year 2020-21 into GSTR-9 and GSTR-9C instructions, specify declaration of adjustments reflected in April-September 2021 returns, and revise GSTR-9C Part V, verification text, and omit Part B Certification.

Commencement of amended GST provisions takes effect from the appointed date under the State amendment framework.
Sections 4 and 5 of the Arunachal Pradesh Goods and Services (Amendment) Act, 2022 are brought into force from 1 August 2021. The State Government appoints this date for the identified amendment provisions to become operative.

Audit delegation empowers officers to issue general or special audit orders and authorize proper officers to conduct audits.
The Commissioner, under sub section (3) of Section 5 of the TNGST Act, delegates to the Territorial Joint Commissioner (ST) the power under Sub section (1) of Section 65 read with the proviso to Section 65(4) to issue general or special orders to undertake audits of registered persons for specified periods and frequencies in respect of cases identified through the system, and to issue authorizations to proper officers to conduct such audits; the delegation is effective immediately.

Proper officer designation enables faceless administration to exercise refund and audit powers across jurisdictions under TNGST Act immediately.
Notification designates specified officers as Proper Officer to exercise powers and perform functions under the TNGST framework for computer-generated cases assigned under faceless administration, authorising Deputy Commissioners, Assistant Commissioners and State Tax Officers to handle refunds and, as authorised by the Joint Commissioner, to conduct audits and inform audited registered persons of findings, reasons and their rights and obligations; powers may be exercised outside the officer's own jurisdiction and the notification takes immediate effect.

Statewide jurisdiction for faceless administration enabling refund processing and audits under Joint Commissioner authorization.
Commissioner assigns statewide jurisdiction to Deputy Commissioner (ST) LTU, Assistant Commissioner (ST), State Tax Officer and Deputy State Tax Officer limited to computer generated cases allocated under faceless administration for refund processing and to conduct audits, subject to authorization by the Joint Commissioner; the notification takes immediate effect and modifies prior notification to that extent.

GST refund and registration procedure rules updated to revise timelines, withdrawal, withholding, and input tax credit conditions.
The Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 to revise timelines and procedures for revocation of cancellation of registration, input tax credit adjustments, furnishing details through IFF, and refund administration. The amendments also alter the refund limitation period, permit withdrawal of refund applications through FORM GST RFD-01W, and update the withholding and release mechanism under FORM GST RFD-07, together with corresponding changes to related forms and instructions.

Cumulative input tax credit adjustment requirement established for specified months, with extended filing window and IFF submission permitted.
The Fifth Amendment Rules, 2021 deem the rules to have commenced on 1 June 2021 and amend GST Rules to (i) extend a prior deadline by substituting a later terminal date, (ii) require that the specified condition apply cumulatively for April-June 2021 and that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with the cumulative adjustment of input tax credit for those months, and (iii) permit furnishing May 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed window in June 2021.

Extension of deadline for a GST notification to a later date, with retrospective effect to the original commencement.
Amendment replaces the earlier specified cut off date in Notification No. 11/2021 State Tax with a later date for applicability; the Commissioner, under statutory rule making powers and with Board approval, makes this substitution and declares that the notification shall be deemed to have come into force from the original earlier date, thereby producing retrospective effect.