State tax rate reduction for specified services temporarily applied irrespective of scheduled rates during a designated period.
A proviso is inserted to provide that for the specified period the state tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the rate column, be levied at a uniform reduced rate; the amendment is effected under the Jharkhand GST Act and is deemed effective from the commencement date of that period.

Late fee waiver for delayed GSTR-4 filing caps liability based on whether State tax payable is nil.
Late fee for delayed furnishing of FORM GSTR-4 for financial years 2021-22 onwards is capped through waiver of the amount exceeding prescribed limits. Where State tax payable in the return is nil, late fee exceeding Rs. 250 is waived; for other registered persons, late fee exceeding Rs. 1,000 is waived. The waiver applies where registered persons fail to furnish FORM GSTR-4 by its due date and takes effect from 1 June 2021.

GST return filing flexibility for companies: GSTR-3B and GSTR-1/IFF may be filed with EVC during a temporary window.
The amendment permits companies registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, provided those filings are verified through electronic verification code (EVC) during the specified temporary period.

Penalty waiver for QR code non-compliance where registered persons comply from a prescribed future commencement date.
Amendment substitutes earlier implementation and commencement figures for Dynamic QR Code obligations with later dates, is deemed effective from 30th March, 2021, and provides a conditional waiver of penalties for non-compliance during an earlier specified period provided registrants comply with the QR Code requirements from the revised commencement date.

Late fee waiver for GST returns: selected taxpayers receive limited waiver periods for delayed GSTR-3B filings.
The amendment inserts a proviso waiving the late fee payable for delayed furnishing of FORM GSTR-3B for specified tax periods and defined classes of registered persons distinguished by aggregate turnover, by granting limited waiver windows measured from the original due date; the relief applies only to the late fee component and leaves other liabilities and compliance obligations intact.

Reduced interest rates for late GST filings offer phased relief for return periods in March and April 2021.
Reduction of interest rates for delayed GST payments for March and April 2021 is effective from 18 April 2021 and prescribes staged interest treatment: higher-turnover taxpayers pay a reduced rate for the first fifteen days and a higher rate thereafter; lower-turnover and specified-filer categories receive nil interest for the first fifteen days, a moderate rate for the next fifteen days, and a higher rate thereafter.

E-way bill validity extension: certain e way bills expiring between March 20 and April 15 deemed valid until May 31.
Where an e-way bill generated under rule 138 on or before 24 March 2020 had its validity expire during 20 March 2020 to 15 April 2020, its validity is deemed extended until 31 May 2020; the amendment is deemed to have come into force from 5 May 2020.

Extension of time for furnishing FORM GST ITC-04 enables additional filing time for job-worker related declarations for the quarter.
Extension of the statutory period for furnishing the declaration in FORM GST ITC-04 is provided for goods dispatched to, or received from, a job worker during the January-March 2021 quarter. The Commissioner has extended the deadline for submitting the FORM, permitting additional time to reconcile and declare inputs sent out for job work or returned from job work for that period, and the notification is deemed to have come into force from an earlier effective date.

Amendment of notification effective dates shifts quarter-end and quarter-start by three months under GST framework.
The amendment replaces in the first paragraph of Notification No. 89/2020 - State Tax the figures, letters and words "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July", effecting a change in the operative dates of the prior notification.

GST cumulative adjustment requires the subsequent GSTR-3B to include aggregated input tax credit; April details may be filed via IFF.
A proviso to rule 36(4) requires cumulative adjustment of input tax credit for April and May, and FORM GSTR-3B for May must be furnished with that cumulative adjustment; a proviso to rule 59(2) permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) during the prescribed window in May.

GST return filing: companies may use GSTR-3B and GSTR-1 or invoice facility during a limited transitional period.
The amendment to Rule 26(1) permits a registered person registered under the Companies Act to, for the period 27th April, 2021 to 31st May, 2021, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, with such filings verified through electronic verification code (EVC).

GST compliance time extensions applied during the pandemic, subject to exclusions for specified registration, return, payment and e-way bill obligations.
Time limits for actions and compliances under the Telangana Goods and Services Tax Act falling from 15 April 2021 to 29 June 2021 were extended to 30 June 2021, subject to specified exclusions. The extension covers proceedings, orders, notices, appeals, replies, applications, returns and records. Registration-application rule deadlines falling from 1 May 2021 to 30 June 2021 were extended to 15 July 2021. Refund-rejection order deadlines were extended to 15 days after receipt of the registered person's reply or 30 June 2021, whichever was later.

Restriction on filing GSTR-1: barred unless corresponding GSTR-3B returns for required prior periods are filed.
Amendment adds a precondition to rule 59: a registered person is precluded from furnishing FORM GSTR 1 or using the invoice furnishing facility to report outward supplies unless the corresponding FORM GSTR 3B returns for the relevant preceding period(s) have been filed; this applies to monthly filers with outstanding two prior months, quarterly filers for the preceding tax period, and persons subject to credit usage restrictions.

GST registration verification and credit ledger restrictions tightened through amended rules on suspension, filing controls, and cancellation triggers.
Amends the Assam Goods and Services Tax Rules, 2017 to revise registration procedures, suspension and cancellation controls, outward supply reporting conditions, e-way bill limits, and restrictions on use of the electronic credit ledger. The amendments require biometric or Aadhaar-based verification at registration, prescribe timelines for approval and deemed approval, expand grounds for cancellation, introduce suspension on the basis of return and supply-data discrepancies, and restrict GSTR-1 filing and credit ledger utilisation in specified cases.

Commencement of specified Assam GST amendment provisions set to take effect retrospectively by gubernatorial notification.
The Governor, under sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appointed a commencement date by notification so that the amendment provisions corresponding to Sl. Nos. 3-10 and the amendment to Schedule II at Sl. No. 14 of the Assam Goods and Services Tax (Amendment) Act, 2020 shall come into force.

GSTR-1 late-fee rationalisation caps delayed filing charges and grants waivers for specified periods and taxpayer categories.
Late fee for delayed furnishing of outward-supply details in FORM GSTR-1 is waived beyond prescribed daily limits, with a lower daily limit for persons having no outward supplies. Complete waiver applies for specified historical periods where GSTR-1 was furnished within notified windows. For tax periods from June 2021 onwards, total late fee is capped for nil outward-supply filers and other registered persons according to aggregate turnover in the preceding financial year. Earlier late-fee waiver notifications are superseded, while actions taken under them are preserved.

GSTR-3B late-fee waiver framework caps delayed return fees based on tax liability, turnover category, tax period, and filing conditions.
Late-fee waiver for delayed FORM GSTR-3B filing is consolidated under the Tripura State Goods and Services Tax Act. The framework waives late fee above daily limits for returns from July 2017 onward, with a lower limit for nil central-tax returns. It also provides time-bound relief for specified delayed returns during 2020 and 2021, differentiated by aggregate turnover, tax period, and filing conditions. For periods from June 2021 onward, maximum late-fee amounts apply to nil-tax filers and specified turnover categories.

Extension of filing deadline for FORM GST ITC 04: due date moved to June 30 for specified job worker declarations.
Extends the time for furnishing the declaration in FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the period 1 January to 31 March 2021, permitting submission up to 30 June 2021; the notification is effective from 31 May 2021 and supersedes the earlier 1 June 2021 notification while saving actions taken under it.

Late fee waiver for GSTR-4: reduced per day caps, retrospective filing windows, and higher caps for ongoing returns.
The State Government waives the portion of late fee under section 47 for FORM GSTR-4 delays beyond prescribed thresholds: generally excess above twenty five rupees per day is waived, excess above ten rupees per day is waived where central tax payable is nil; retrospective waiver windows and specified higher caps apply for earlier quarters and for financial year 2021-22 onwards; earlier notifications are superseded while preserving prior actions.

GSTR-4 filing extension: annual returns deadline extended, preserving deemed compliance and superseding prior notification.
Registered persons under section 10 or covered by the composition notification must file annual returns in FORM GSTR-4; the return for the year ending 31 March 2021 is extended to 31 July 2021. Quarterly self-assessed tax statements remain payable in FORM GST CMP-08 by the due date following each quarter, and furnishing CMP-08 and GSTR-4 as prescribed is deemed compliance with sections 37 and 39. The notification is effective from 31 May 2021, supersedes the prior June notification, and saves actions already taken thereunder.