Late fee waiver for delayed FORM GSTR-7 filings reduces recoverable penalties beyond prescribed thresholds, easing compliance burden.
Waiver relieves registered persons required to deduct tax at source from the portion of late fee for failure to furnish FORM GSTR-7 (for June 2021 onwards) that exceeds a specified per day threshold and also waives the portion of total late fee that exceeds a specified aggregate threshold, limiting recoverable late fee to the prescribed lower amounts, effective from the stated commencement date under the Puducherry GST Act, 2017.

Late fee waiver for GSTR-4 returns: excess late fees above specified thresholds waived for nil central tax and others.
An additional proviso waives the portion of late fee payable under the Act for registered persons who do not furnish FORM GSTR-4 by the due date for financial years from 2021-22 onward. The waiver applies only to amounts of late fee in excess of category-specific monetary thresholds, distinguishing between returns with nil Central Tax liability and other registered persons.

Late fee waiver for GSTR-1 non-filers from June 2021 caps excess amounts above specified thresholds.
The amendment inserts a proviso waiving the total amount of late fee payable under section 47 for the tax period June 2021 onwards that is in excess of the amounts specified in the Table for specified classes of registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date; the provision is effective from 1 June 2021.

Late fee waiver for delayed GST returns: conditional relief windows and capped waiver amounts now govern GSTR-3B compliance.
Amendment substitutes the table categorising registered persons and tax periods to specify distinct waiver windows for late fees on delayed FORM GSTR-3B filings by turnover classes and quarterly filers, and inserts provisos waiving portions of late fees for returns from July 2017 to April 2021 filed within a specified relief window, sets a lower waiver threshold where Central tax payable is nil, and prescribes fixed nominal waiver caps for future tax periods by class; the changes are effective from a date in June 2021.

Interest rate relief: reduced late-payment interest slabs for specified GST returns for March, April and May, effective retrospectively.
The notification amends the Puducherry GST notification to substitute proviso wording and the rate table, replacing "Tax period" with "Month/Quarter" and redefining defaulting taxpayers as those "liable to pay tax, but, fail to do so." It prescribes tiered late-payment interest slabs for different turnover categories and return types for March, April and May 2021 (and the quarter ending March 2021), including an initial 15 day nil-interest window for specified small taxpayers, with the amendment effective retrospectively from 18 May 2021.

Correction of notification date replaces earlier date in official GST notification to reflect original issuance.
Corrigendum to G.O. Ms. No. 8 (10 May 2021) substitutes the expression "15th April, 2020" with "29th June, 2017" in two places in the first paragraph of the published notification, effecting a textual correction to the dates cited in the Gazette entry.

GST compliance extension: cumulative input tax credit adjustment required and May details may be filed via IFF within the June window.
The Fifth Amendment Rules, 2021 deem the amendments effective from 1 June, 2021, extend the deadline in rule 26(1) fourth proviso to 31 August, 2021, mandate that input tax credit conditions apply cumulatively for April-June, 2021 with FORM GSTR-3B for June/quarter ending June furnished reflecting cumulative ITC adjustments, and allow registered persons to furnish May, 2021 details using the Invoice Furnishing Facility from 1 June to 28 June, 2021.

Refund withdrawal and withholding rules updated, allowing withdrawal of refund claims and streamlined release of withheld refunds.
Amendments permit extension of time for revocation of cancelled registration by designated officers; exclude the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year refund limitation; allow applicants to withdraw refund claims by filing FORM GST RFD 01W with re crediting of amounts debited from electronic ledgers; restructure withholding and release procedures by replacing FORM GST RFD 07 with Part A (withholding) and Part B (release) and enable officers to release withheld refunds when conditions no longer exist.

Extension of compliance deadlines: specified GST statutory and procedural time limits extended for affected actions.
Extension of time for completion or compliance under Chhattisgarh GST where statutory or notified time limits fall in the affected period: time for completion or compliance is extended to the notified later date covering proceedings, orders, notices, filings, appeals and submission of returns or documents. Exclusions apply to specified provisions and related rules; actions under rule 9 receive a distinct later cut-off. For notices rejecting refund claims, issuance of the related order is extended to fifteen days after receipt of the reply or to the notified later date, whichever is later.

Cumulative input tax credit adjustment requires May GSTR 3B to include combined April-May ITC; IFF window permitted.
The amendment mandates cumulative application of the input tax credit condition for April and May and requires the FORM GSTR 3B for May to be furnished with the cumulative ITC adjustment for those months. It further permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) from May 1 through May 28, establishing a defined submission window.

GSTR-1 filing deadline extended for April tax period to late next month under amended state notification.
The time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish return for the tax period April 2021 is extended until the twenty-sixth day of the month succeeding that tax period by amendment to Notification No. 83/2020-State Tax; the notification is deemed effective from 1st May 2021.

Extension of FORM GST ITC-04 filing deadline for job-worker transactions, now permitted until end of May.
The State Government extends the period for furnishing FORM GST ITC-04 for goods dispatched to a job worker or received from a job worker during 1 January 2021 to 31 March 2021, until 31 May 2021; the notification is deemed to have come into force on 25 April 2021.

Return filing extension: permits FORM GSTR-4 submission for the relevant financial year under amended notification with retrospective effect.
The amendment requires specified persons to furnish the return in FORM GSTR-4 of the Chhattisgarh Goods and Services Tax Rules, 2017 for the financial year ending 31st March, 2021, by 31st May, 2021, and declares the amendment to be deemed effective from 30th April, 2021.

Late fee waiver for delayed GSTR-3B returns grants limited cure periods for specified taxpayers for designated tax periods.
The notification amends Notification No. 76/2018 to waive the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, by allowing short cure periods from the due date for designated tax periods, with eligibility tied to aggregate turnover categories and the relevant filing obligations under section 39.

Late fee schedule updated for taxpayers by turnover and return type, imposing staged percentage rates after the filing due date.
The amendment adds a table to Notification No. 13/2017 prescribing staged percentage rates after the due date for specified return periods, differentiating taxpayers by aggregate turnover and return-filing category: for certain categories Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter; for higher-turnover taxpayers 9 per cent for the first 15 days and 18 per cent thereafter. The change is made under section 50(1) read with section 148 and is deemed operative from 18th April, 2021.

Return filing option for companies: permits filing GSTR-3B and GSTR-1 or IFF verified by EVC during amendment period.
The amendment inserts a proviso in rule 26(1) permitting persons registered under the Companies Act to, for the specified period, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or by using the Invoice Furnishing Facility, with all filings required to be verified through an Electronic Verification Code (EVC).

Notification Amendment extends GST compliance deadlines by substituting original deadlines, effective with retrospective commencement by order.
The State Government amends an existing notification to substitute specified deadline dates in the first paragraph with later calendar dates for GST compliance obligations, and declares that the notification shall be deemed to come into force from an earlier specified date, thereby giving the amendments retrospective operative effect.

GST return filing option for companies allowed temporarily via GSTR-3B and GSTR-1 verified by EVC.
The amendment permits companies registered under the Companies Act to, for the specified period, furnish returns using FORM GSTR-3B and details of outward supplies in FORM GSTR-1 or via the Invoice Furnishing Facility, provided submissions are verified through an Electronic Verification Code (EVC); the rule is enacted under delegated powers and is deemed retrospective to the stated commencement date.

GST filing period extended to include May 2021 under amended notification, amendment effective from June 1, 2021.
Amends Notification F.No. 3240/CTD/GST/2020/12 by inserting the words and figures "and May, 2021" into the second proviso to expand its temporal scope, and declares the amendment to be effective from 1st June, 2021.

Time-limit extension for GSTR-1 filing: outward supplies return deadline postponed to the twenty-sixth day following the tax period.
An amendment inserts a proviso extending the time-limit for furnishing outward supplies details in FORM GSTR-1 for registered persons required to furnish return for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period; the notification is deemed to have come into force on the first day of May 2021.