GST classification amendment: tariff code substitution and addition of Diethylcarbamazine under GST law, effective from early June.
The State GST rate notification substitutes the Schedule I entry for item 259A by replacing column (2) with tariff heading "9503" and inserts "Diethylcarbamazine" as serial 231 in List 1; the amendment affects applicability of the 2.5% State GST rate to those goods and is deemed effective from 2 June 2021.

Tariff classification correction: notification amended to replace 3804 94 with 3808 94 in the specified table entry.
The English version of Notification No. F.12(1)FD/Tax/2021-28 dated 14 June 2021 is corrected: in the Table at Sl. No. 8, column (2), the tariff heading "3804 94" shall be read as "3808 94," as issued by the Finance Department (Tax Division) as a formal corrigendum.

Concessional SGST for Covid-19 relief supplies: specified medical goods subject to reduced or nil state tax rates until expiry.
Concessional SGST is provided on specified Covid-19 relief goods by exempting or capping State tax on listed tariff items, with each item assigned either nil or reduced state rates. The list includes medical oxygen, specified drugs, diagnostic and testing kits, sanitizers, respiratory support devices, monitoring equipment, ambulances and crematorium furnaces. The concession is effected by reference to Customs Tariff classifications and limits SGST collectible under section 9 of the Goa Act.

Temporary state tax reduction on specified services applied for a limited period under Goa GST notification.
The amendment inserts a proviso in the existing notification providing that, for a specified limited period, the State tax on the services described in the relevant clause shall be levied at a single prescribed rate irrespective of the rate shown in the notification's rate column.

Extension of compliance deadlines under JGST Act extends specified time limits and refund order timelines for pandemic-affected periods.
Where any time limit for completion or compliance of an action by any authority or person under the Act fell within the pandemic-affected period and was not met, that time limit is extended to the notified cutoff for completion, covering proceedings, orders, notices, sanctions, approvals and the filing or furnishing of appeals, replies, applications, reports, documents, returns or statements, subject to explicit exclusions for certain substantive provisions, returns-related sub provisions, e way bill obligations and rules made thereunder.

Cumulative input tax credit adjustment required for specified months; May return must include cumulative ITC and April IFF window allowed.
The amendment requires the condition in rule 36(4) to apply cumulatively for April and May 2021 and obliges the FORM GSTR-3B return for May 2021 to be furnished with the cumulative adjustment of input tax credit for those months; it also allows registered persons to furnish April 2021 details via the Input Furnishing Facility (IFF) from 1 May 2021 to 28 May 2021.

Extension of return filing deadline: GSTR-1 for April 2021 due by the twenty-sixth day of the succeeding month.
The Commissioner amends Notification No. 83/2020 to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under sub-section (1) of section 39: the return for the April 2021 tax period is extended until the twenty-sixth day of the month succeeding that tax period.

Extension of ITC-04 filing deadline: declarations for Jan-Mar 2021 job worker transactions now due by end of May.
Extension of the filing deadline for FORM GST ITC-04 is granted for goods dispatched to or received from a job worker during 1 January 2021 to 31 March 2021, with the time for furnishing the declaration extended to 31 May 2021; the notification is deemed effective from 25 April 2021.

Furnishing of GSTR-4 returns: requirement imposed for the fiscal year with an extended filing deadline.
The notification inserts a proviso requiring specified persons to furnish the return in FORM GSTR-4 of the Jharkhand Goods and Services Tax Rules, 2017 for the financial year ending 31st March, 2021, up to the 31st day of May, 2021, and states the amendment is deemed effective from 30th April, 2021.

Late fee waiver for specified GST return filers allowing limited additional days to furnish GSTR-3B and avoid penalties.
The amendment waives the late fee for failure to furnish returns in FORM GSTR-3B for specified tax periods and classes of registered persons, differentiating relief by aggregate turnover categories and filing regimes, with distinct additional filing windows for each category as set out in the inserted Table; the waiver applies only for the periods specified and is effective from the stated commencement date.

Late fee rates for GST returns vary by turnover and return type, with amended timelines effective from April 2021.
Amendment inserts categories based on aggregate turnover and return type into the State Tax notification, prescribing a graduated late-fee schedule for initial and subsequent delayed filing periods for specified March and April 2021 tax periods and the quarter ending March 2021. The change is issued under the State GST Act and is deemed to have come into force from 18 April 2021, amending the principal notification dated 29 June 2017.

Filing relaxation: companies may submit GSTR-3B and outward supply returns via EVC within notified transitional period.
Registered companies may, for the period 27th April, 2021 to 31st May, 2021, furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via Invoice Furnishing Facility, provided such submissions are verified through an Electronic Verification Code (EVC).

Notification date amendment shifts statutory dates; substitutions applied and given retrospective effect from the earlier date.
The notification amends the principal State Tax notification by substituting "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July" in the first paragraph; the amendment is made under section 128 of the Goods and Services Tax Act and is effective from 30th March, 2021.

GST rate corrigendum corrects tariff classification, substituting one HS code for another to guide applicability under the notification.
Corrigendum to Notification No. 5/2021-State Tax (Rate) replaces the tariff classification at Sl. No. 8, column (2), substituting "3804 94" with "3808 94", as a ministerial correction issued under the Gujarat Goods and Services Tax Act, 2017 on 23 June 2021; the corrigendum rectifies the classification identifier without altering rates or other conditions, and the corrected code should be used for GST compliance for that notification entry.

GSTR-1 outward-supply reporting deadline extends for monthly return filers for the April and May 2021 tax periods.
Furnishing of outward-supply details in FORM GSTR-1 for registered persons filing monthly returns under section 39(1) of the Telangana GST Act is extended for the April 2021 and May 2021 tax periods. The due date is the twenty-sixth day of the month succeeding the relevant tax period. The amendment takes effect from 1 May 2021.

Timing of tax liability clarified: liability falls in the tax period containing completion certificate issuance or first occupation.
The amendment fixes accrual of tax liability for immovable property projects 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 occupation, whichever is earlier, falls, and substitutes the phrase "in whose case the liability to" with ",who shall", thereby clarifying the subject and temporal limit for liability.

Input tax credit utilisation: landowner-promoters may use developer-promoter charged tax credit to pay tax on supplied apartments.
Amendment permits a landowner-promoter to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project, creating an express intra-project input tax credit entitlement.

GST rate amendment: tariff entry substitution and addition to state notification, altering classification and deemed commencement.
The notification amends a state GST Schedule I (2.5%) by substituting the entry for serial 259A from "4016 or 9503" to "9503" and by adding Diethylcarbamazine as serial 231 in List 1; these changes are deemed to have come into force from 2nd June, 2021.

Extension of GSTR-1 filing deadline: May return due date extended by government notification to ease compliance.
The Commissioner of State Tax amends Notification No.101/GST-2 (15 December 2020) by inserting the words "and May, 2021" after "April, 2021" in the second proviso, thereby extending the temporal scope of the proviso to include the May 2021 tax period for Form GSTR-1 filing.

Refund withholding and withdrawal: rules allow applicants to withdraw refund claims before sanction and exclude deficiency period.
Amendments allow extension of time for revocation of cancellation by senior officers; exclude the period between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year refund limitation; permit withdrawal of refund applications via FORM GST RFD 01W before any sanction or notice with automatic re crediting of amounts debited from electronic ledgers; and revise FORM GST RFD 07 to provide distinct orders for withholding (Part A) and release (Part B) of refunds, including authority to release withheld refunds when conditions no longer exist.