Extension of GSTR-4 filing deadline for the financial year to a later date easing taxpayer compliance obligations.
The Finance Department amended a prior State GST notification under section 148 to substitute the previously prescribed GSTR-4 due date with a later date, thereby changing the statutory filing timeline. The amendment expressly provides that the substituted date is to be deemed effective from the original prescribed date, effectuating a retrospective change to the filing deadline.

Notification amendment under Odisha GST updates multiple deadline dates and deems the changes effective from May thirtieth.
Revises specific deadline dates in a prior Finance Department notification under the Odisha Goods and Services Tax framework by substituting May deadlines with June and July equivalents in several clauses, and declares the notification to be deemed effective from the thirtieth day of May, 2021.

GST notification amendment: includes government departments and local authorities among entities excluded from certain registered person provisions.
The amendment inserts the words "a government department, a local authority," after the words "notifies registered person, other than" in the first paragraph of the cited Odisha GST notification, thereby expanding the entities referenced in that exclusion clause under the Odisha Goods and Services Tax Rules.

Late fee waiver limits recoverable GST late fees for GSTR-4 filers depending on whether state tax is payable.
Amendment waives the portion of late fee payable under section 47 for FORM GSTR-4 returns from FY 2021-22 onwards that exceeds specified thresholds: a lower threshold where the State tax payable is nil, and a higher threshold for other registered persons, thereby limiting recoverable late fee to amounts up to those thresholds.

Late fee waiver for delayed GSTR-1 filings: capped charges set by turnover category and applicable prospectively.
Amends a state GST notification to waive the portion of late fee under section 47 in excess of prescribed caps for failure to file FORM GSTR-1 by the due date, by classifying registered persons into three turnover-based categories and prescribing a fixed maximum payable late fee for each class, effective from 1 June 2021.

Late fee waiver for TDS deductors: excess late fee on delayed GSTR 7 filings exempted, with a capped liability remaining.
The notification prescribes a waiver of the portion of the late fee under section 47 for registered persons required to deduct tax at source under section 51 who fail to furnish FORM GSTR-7 from the stated tax period. It exempts amounts of late fee in excess of twenty-five rupees per day and provides that total late fee amounts exceeding one thousand rupees shall stand waived, thereby capping and limiting late fee liability while preserving the minimum per-day fee.

Late fee waiver for delayed GSTR-3B filings, specifying class-based caps and a limited filing window for prior periods.
Amendment rationalises late fee under section 47 of the CGST Act for FORM GSTR-3B from June 2021 by substituting a Table that prescribes class based waiver periods by aggregate turnover and inserting provisos: historic non filings for July 2017-April 2021 filed between 1 June and 31 August 2021 have late fee waived to the extent it exceeds specified thresholds (with a lower threshold where State tax is nil); for June 2021 onwards fixed waiver thresholds are prescribed by class of registered persons for late filing.

Reduced interest on delayed GST payments provides temporary relief under amended state notification for specified tax periods.
Amendment grants temporary, tiered reductions in interest on delayed GST payments for specified tax months by substituting language to "liable to pay tax but fail to do so," changing the period heading to "Month/Quarter," and replacing table entries to set nil, reduced and standard interest slabs differentiated by aggregate turnover and return-filing category; the notification is deemed effective from an earlier specified date.

FORM GST ITC-04 filing deadline for job-work goods was extended for declarations relating to the relevant quarterly period.
FORM GST ITC-04 filing deadline for goods dispatched to, or received from, a job worker during January to March 2021 was extended until 30 June 2021 under the Telangana Goods and Services Tax framework. The extension applied to the job-work declaration requirement and took effect retrospectively from 25 April 2021.

GST return filing flexibility extended for companies, allowing GSTR-3B and GSTR-1 submission through EVC or invoice facility.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended by inserting an additional proviso in rule 26 to extend the mode of furnishing returns and outward supply details for a registered person registered under the Companies Act, 2013. During the specified period, such a registered person is allowed to furnish the return under section 39 in FORM GSTR-3B and the outward supply details under section 37 in FORM GSTR-1 or through the invoice furnishing facility, with verification by electronic verification code (EVC).

GST interest relief for delayed return filing is revised with graded concessional rates for specified taxpayers and periods.
Interest under the Uttar Pradesh Goods and Services Tax regime is revised for delayed filing of specified returns for March 2021, April 2021, and the quarter ending March 2021. Taxpayers with aggregate turnover above five crore rupees in the preceding financial year are liable to interest at 9 per cent for the first 15 days from the due date and 18 per cent thereafter. Taxpayers with aggregate turnover up to five crore rupees, including those filing returns under section 39(1) and its proviso, and taxpayers filing under section 39(2), are granted a graded concessional structure.

GST return filing deadline extended for FORM GSTR-4, with retrospective effect from 30 April 2021.
Extension of the due date for furnishing FORM GSTR-4 under the Uttar Pradesh Goods and Services Tax Rules, 2017 for the financial year ending 31 March 2021. The specified persons are permitted to file the return up to 31 May 2021. The amendment is issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the recommendation of the Council and is deemed to have come into force with effect from 30 April 2021.

Input tax credit eligibility extended to landowner-promoters; maintenance and repair of ships subjected to a designated GST rate, effective subsequently.
The amendment permits a landowner-promoter to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts maintenance, repair or overhaul services of ships and vessels into the services table with a designated GST rate; the notification states the amendment is deemed effective from an earlier specified date in June 2021.

GST rate amendment: tariff code substitution and inclusion of Diethylcarbamazine in the notified list, effective as notified.
The amendment substitutes the Schedule I (2.5%) entry at S.No.259 A column (2) with tariff heading "9503" and inserts, in List 1 after serial 230, a new serial (231) adding Diethylcarbamazine; the changes are made under sections 9(1) and 15(5) of the Andhra Pradesh GST Act, 2017 and are deemed effective from 2 June 2021.

Reduced state GST rate for specified services applied temporarily following GST Council recommendation to amend notification.
Amendment inserts a proviso into G.O.Ms.No.259 that, for the specified temporary period, the state tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate in column (4), be levied at a uniform state tax rate. The change is made under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the GST Council and overrides the previously notified column (4) rate for that class of services during the stated interval.

Concessional SGST on Covid 19 relief supplies limited to capped rates for listed medical goods, reducing state tax liability.
Exempts the portion of State GST in excess of specified capped rates for a defined list of Covid 19 relief goods and equipment, using Customs Tariff classifications to identify eligible items; some items are nil rated, others assigned reduced SGST rates. The concession is made under statutory taxation authority on council recommendation and is time limited to the prescribed cut off date.

GST filing deadline extension permits cumulative input tax credit adjustment and delayed IFF submission for affected months.
The amendment extends a prior deadline under the Puducherry GST Rules, requires cumulative application of the input tax credit adjustment condition for April, May and June 2021, and mandates that FORM GSTR-3B for the period or quarter ending June 2021 be furnished with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish IFF details for May 2021 during a specified window in June 2021.

Extension of deadline for GST notification compliance: deadline moved to 31st July; amendment deemed effective from 31st May.
The amendment substitutes the proviso date in the earlier Puducherry GST notification, extending the deadline in the proviso from 31st May, 2021 to 31st July, 2021, and declares that the notification shall be deemed to have come into force with effect from 31st May, 2021.

Extension of compliance deadlines: amends prior GST notification by substituting May dates with June and July dates.
Amendment substitutes specified May date references in the prior GST notification with later June and July date references across clause (i), its proviso, and clause (ii), thereby extending the deadlines established by that notification. Issued under section 168A authority, the notification alters the operative dates in G.O. Ms. No. 12 dated 10th May, 2021 and is declared deemed to have come into force from the 30th day of May, 2021, making the revised dates effective for the relevant compliance obligations.

Registered person exclusion expanded to include government departments and local authorities under GST notification amendment.
Amendment inserts exclusion of a government department, a local authority, after the words "notifies registered person, other than" in the first paragraph of the earlier notification, enacted under sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, and the amendment is deemed to have come into force on the first day of June, 2021.