GST reimbursement eligibility extended, broadening which manufacturing units qualify for state tax reimbursement under amended scheme.
The amendment substitutes the prior terminal date with 31st March 2031 and recasts Eligible Unit to include manufacturing units registered with the Department of Industries and Commerce that commenced commercial production prior to 01.04.2021 and are registered under the Jammu and Kashmir GST Act, 2017; it also incorporates units rendered ineligible by completion of their central-scheme residual period except goods listed in Annexure A to SRO 63 and preserves claims under SRO 519 until their residual period ends. The amendment adds a Residual Period definition as used in the central GST budgetary support scheme, while other conditions of SRO 63 remain unchanged.

Withdrawal of investment reimbursement scheme ends state tax support for large manufacturing projects effective April first.
The Jammu and Kashmir reimbursement of State Taxes scheme (SRO 134 of 2019), which provided budgetary tax reimbursement to manufacturing units undertaking substantial expansion or new projects meeting an investment threshold of rupees fifty crore or more, is withdrawn by S.O. 240 dated 16 July 2021, with effect from 01.04.2021, terminating the specified tax reimbursement relief.

Reimbursement scheme withdrawal ends IGST budgetary support for manufacturing units under the cited state notification.
Withdrawal of the scheme providing budgetary support by reimbursement of Integrated Goods and Services Tax (IGST) to manufacturing units is notified. The scheme originally notified by SRO 431 dated 25-09-2018 for promotion of small, medium and large scale industries is declared withdrawn, with a specified prospective effective date for cessation of reimbursements. The notification is issued by the Finance Department and identifies the affected financial mechanism as IGST reimbursement under the cited scheme.

GSTR-7 late fee waiver caps daily and aggregate liability for delayed returns by tax deductors.
Late fee for delayed furnishing of FORM GSTR-7 by registered persons required to deduct tax at source is waived to the extent it exceeds twenty-five rupees per day of continuing default. The aggregate late fee is capped through waiver of the amount exceeding one thousand rupees. The concession applies to returns for June 2021 onwards and takes effect from 1 June 2021 under the Telangana Goods and Services Tax framework.

QR code with embedded Invoice Reference Number enables electronic verification of tax invoices in lieu of physical copies.
The amendment mandates a Quick Response (QR) code embedding the Invoice Reference Number (IRN) for invoices issued under the prescribed procedure and permits electronic production of that QR code for verification by the proper officer in lieu of a physical tax invoice. It also empowers the Commissioner, on Council recommendation and by notification, to exempt specified persons or classes from issuing such invoices for a defined period subject to conditions.

Aadhaar authentication for GST registration: failure triggers physical verification or specified deemed approval timelines under amended rules.
The amendments make Aadhaar authentication the primary validation step for GST registration applicants not otherwise exempt, treating the date of authentication as the application date. Failure to authenticate or refusal to opt triggers physical verification of the business premises, subject to an alternative documentary verification with written reasons and senior approval. The rules prescribe differential officer-action timelines depending on authentication status and establish deemed approval if the proper officer does not act within the specified periods; they also clarify that physical verification arises both from failed authentication and from not opting for authentication.

Composition levy rates adjusted under Punjab GST rules; revised category-specific turnover-based taxes effective from April 2020.
The Punjab GST (Fourth Amendment) Rules, 2020 substitute the Table in rule 7 to set category-specific turnover-based tax rates for the composition levy, effective from 1 April 2020, applying distinct rates to manufacturers (with notified exclusions), suppliers of certain Schedule II supplies, other eligible composition suppliers, and persons opting under section 10(2A).

Composition scheme compliance: electronic intimation and ITC statement required; cumulative input tax credit adjustment to be reported in return.
Amendment prescribes that taxpayers opting for the composition scheme must electronically file an intimation on the common portal and furnish the statement of input tax credit in the prescribed ITC form by the stated deadlines; and that input tax credit eligibility and adjustments for specified months in 2020 shall be applied cumulatively, with the cumulative adjustment reflected in the subsequent GSTR-3B return.

Valuation of lottery supplies revised to a statutory proportion of ticket face value or notified price for GST purposes.
Amendment to rule 31A substitutes sub rule (2) to deem the value of supply of lottery as a statutory proportion of the face value of the ticket or the price notified by the Organising State, whichever is higher, and explains that "Organising State" bears the meaning given in the Lotteries (Regulation) Rules, 2010; the amendment is effected under the Punjab GST rule making power and made effective retrospectively from the stated commencement date.

Extension of time limits for GST compliances due to pandemic: specified deadlines moved to a later uniform date.
Any statutory or rule based time limit for State or integrated GST actions falling between mid April and end May 2021 is extended to the end of May 2021, except for expressly listed exclusions including registration, certain assessment and enforcement provisions, specified return provisions, the e way bill requirement and rules under those exclusions; rule based time limits falling in May are extended to mid June, and orders on refund rejection notices are extended to fifteen days after reply or to the end of May, whichever is later.

Penalty waiver for GST non-compliance grants registered persons relief for a specified prior period under state notification.
The State government, under statutory power and on GST Council recommendation, waives penalties payable by registered persons for non-compliance with the specified state notification regarding GST for the period from 1 December 2020 to 30 September 2021, and supersedes the earlier 9 December 2020 notification while preserving acts done prior to supersession.

State tax on specified services temporarily fixed at reduced rate, applying irrespective of listed rate during the specified period.
The notification amends the prior Odisha GST notification by inserting a proviso that, during the period from mid June to the end of September 2021, the State tax on services described in clause (f) shall, irrespective of the rate specified in column (4), be levied at a single reduced rate; the change is effected by inserting the proviso into the Table at serial number 3, item (iv), column (3).

Concessional GST on covid-related medical supplies caps state tax rates for specified goods under notified tariff entries.
Notification under section 11 caps State GST on specified medical goods by tariff item: goods listed in the Table are exempt from State tax to the extent their tax exceeds the rate specified against each Table entry, with eligibility determined by the cited tariff headings and the measure operating for a time limited period.

Anti-profiteering committee constituted under rule 123, superseding prior notification and specifying designation-based membership.
Constitutes a state screening committee on anti-profiteering under rule 123 of the State and Central GST Rules, superseding an earlier notification while preserving prior actions; composition is designation-based and includes the Special Commissioner of Revenue in charge of the Law Section of the Directorate of Commercial Taxes and the Principal Commissioner/Commissioner of the Central GST Commissionerate, Kolkata South.

GSTR-4 filing due date extended under Uttar Pradesh GST by substituting the earlier deadline with 31 July 2021.
The due date for filing FORM GSTR-4 for the financial year 2020-21 is extended from 31 May 2021 to 31 July 2021 under the Uttar Pradesh Goods and Services Tax framework. The amendment substitutes the earlier date in the second proviso of the relevant notification issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, and is stated to operate retrospectively from 31 May 2021.

GST compliance timeline extension allows cumulative input tax credit adjustment and delayed return filing under amended rules.
The Bihar GST (Fifth Amendment) Rules, 2021 amend Rules 26, 36(4) and 59(2) to revise a deadline in rule 26, require that the condition in rule 36(4) apply cumulatively for April-June 2021 with the GSTR 3B for June 2021 furnished reflecting the cumulative adjustment of input tax credit, and permit furnishing May 2021 details via the Input Furnishing Facility within a specified June window.

Deadline extension for notification compliance shifts the cutoff to a later date while preserving retroactive commencement.
The amendment replaces the words "31st day of May, 2021" with "31st day of July, 2021" in the second proviso of the third paragraph of notification S.O. 212 (8 May 2019), extending the cutoff specified in that proviso; the amendment is deemed to have come into force from the 31st day of May, 2021, maintaining retrospective effect.

Notification amendment adjusts GST compliance dates and deems the revised timing effective retrospectively.
The notification amends a prior commercial taxes instrument by substituting specified May reference dates with June and July dates across multiple clauses and a proviso, adjusting deadlines and transitional triggers. It is issued under statutory power and is expressly deemed to have come into force with effect from the 30th day of May, 2021, giving retrospective operative effect to the revised dates for compliance and administration.

Notification amendment expands exempted registered persons to include government departments and local authorities under GST.
Amendment inserts government department and local authority into the class of persons after the words "notifies registered person, other than", thereby expanding the scope of registered persons addressed by the prior Bihar GST notification under the enabling state GST rules.

Late fee waiver for GSTR-7 returns reduces penalty burdens for delayed TDS return filings and eases compliance costs.
The notification waives the portion of late fee payable by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for June 2021 onwards that exceeds twenty-five rupees per day, and provides that the total late fee amount in excess of one thousand rupees shall stand waived, thereby reducing the effective late fee burden for late GSTR-7 filings.