GST tariff classification correction replaces an incorrect entry for serial number eight under the State Tax Rate notification.
Classification correction for GST rate purposes substitutes tariff entry "3804 94" with "3808 94" in column (2) against serial number 8 of Notification No. 05/2021-State Tax (Rate) dated 14 June 2021 under the Arunachal Pradesh SGST framework.

Waiver of penalty extended by amending notification dates to enlarge the compliance period under Andhra Pradesh GST.
The Government, exercising powers under the Andhra Pradesh Goods and Services Tax Act, 2017 and on GST Council recommendations, amends G.O.Ms.No.32 (15 02 2021) to extend the period for the waiver of penalty regarding noncompliance with G.O.Ms.No.142 (15 05 2020) by substituting the original cutoff and commencement dates with later dates.

E invoicing threshold reduced, expanding applicability to more taxpayers; change effective from April under GST rules per notification amendment.
Amendment to G.O.Ms.No.141 substitutes the previously stated turnover benchmark in the first paragraph with a lower turnover benchmark, thereby reducing the aggregate turnover threshold for e invoicing applicability; the change is made under sub rule (4) of rule 48 of the Andhra Pradesh Goods and Services Tax Rules, 2017, and is deemed effective from 1st April, 2021.

Exclusion of specified persons from APGST registration provisions narrows who is subject to certain section 25 requirements.
Notification excludes specified classes from the applicability of the provisions of sub-section (6B) or sub-section (6C) of section 25 of the Andhra Pradesh Goods and Services Tax Act, 2017, issuing the exclusion under sub-section (6D) of section 25 on recommendations of the GST Council and superseding an earlier notification; exempted categories include non-citizens, central or state government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and applicants for registration.

Due date extension for GSTR-1: monthly filers receive extended deadline; quarterly filers receive additional time.
The time limit for furnishing details of outward supplies in FORM GSTR-1 under the Andhra Pradesh GST Rules is extended: generally to the eleventh day of the month succeeding the tax period, and for registered persons required to furnish quarterly returns under the proviso to subsection (1) of section 39 to the thirteenth day of the month succeeding the tax period. The notification supersedes specified earlier orders and is effective from the first day of January, 2021.

Concessional SGST on Covid 19 relief supplies extended, specific essential medical items subject to reduced state tax rates.
Temporary exemption of state GST is granted for specified Covid 19 relief goods to the extent the tax exceeds the rates stated in the notification table. The list identifies medical grade oxygen, named drugs (including Tocilizumab, Amphotericin B, Remdesivir, Heparin), Covid 19 test and inflammatory marker kits, sanitizers, respiratory support devices and accessories, oxygen concentrators, ventilators, pulse oximeters, temperature screening equipment, crematorium furnaces, ambulances and certain helmets, each with the corresponding concessional or nil rate shown. The measure is framed as a public interest exemption for the notified period.

State tax on specified services temporarily reduced for a limited period, altering levy irrespective of prior rate.
The notification amends the Tamil Nadu GST notification to provide that for the period beginning 14th June, 2021 and ending 30th September, 2021 the state tax on services specified in clause (f) against serial number 3 shall, irrespective of the previously specified rate, be levied at the rate of 2.5 per cent; the amendment is declared to be effective from 14th June, 2021.

Tariff classification correction: notification amends commodity code in table entry, replacing incorrect code with correct one.
Correction of a tariff classification entry in the notification dated 14 June 2021: at page 1, Table, against Serial No. 8, in column (2), the code "3804 94" is to be read as "3808 94". The corrigendum, issued by the Finance Department (Revenue Branch), Government of Nagaland, dated 15 June 2021, effects this substitution only.

GST compliance deadline extension provides extra time for pandemic-delayed filings and procedural actions.
Extension of statutory time limits under the Himachal Pradesh GST framework extends deadlines for actions and compliances falling between 15 April 2021 and 30 May 2021 up to 31 May 2021, covering proceedings, orders, notices, filings and returns; specified provisions including Chapter IV, certain listed sections, most of the return-filing provision, e-way bill obligations and rules thereunder are excluded. Rule 9 actions falling in May 2021 are extended to 15 June 2021, and issuance of orders rejecting refund claims is extended to fifteen days after reply or 31 May 2021, whichever is later.

Cumulative input tax credit adjustment requires May GSTR-3B to include consolidated ITC; April IFF details allowed in a filing window.
The amendment requires cumulative input tax credit adjustment for April and May, 2021, and mandates that the return in FORM GSTR-3B for May, 2021 be furnished with that cumulative ITC adjustment; it also allows furnishing April, 2021 details via the Invoice Furnishing Facility (IFF) during a prescribed filing window in May, 2021.

Concessional GST rates for Covid-19 relief supplies declared, specified medical goods taxed at reduced state GST through September
The Government of Karnataka notifies concessional state tax treatment for specified goods used in Covid-19 relief by exempting state tax to the extent indicated against each item in the Table, applying to tariff items in the First Schedule to the Customs Tariff Act. The Table lists medical-grade oxygen, specified medicines, testing and diagnostic kits, PPE and respiratory support equipment among others, with reduced state tax incidence specified for each entry. The notification is effective from 14 June 2021 and remains in force up to and inclusive of 30 September 2021.

State tax on specified services fixed at a reduced rate for a limited period under amended GST notification.
For the period beginning 14 June 2021 and ending 30 September 2021, the state tax on services specified in clause (f) of item (iv) in the Table of Notification (11/2017) shall, irrespective of the rate previously specified, be levied at the rate of 2.5 per cent; the amendment is deemed effective from 14 June 2021.

Concessional GST rates for Covid 19 relief supplies provide reduced state tax on specified medical goods and devices.
Exempts state tax under the Puducherry GST Act on specified Covid 19 relief goods to the extent it exceeds the listed rates for each tariff heading, listing medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, respiratory and oxygenation equipment, ventilators and related accessories, pulse oximeters, temperature check equipment and ambulances, with reduced or nil rates assigned per entry and the measure taken under section 11(1) on council recommendation in the public interest.

Temporary state GST rate change for specified services overrides prior rates for a defined period.
The notification inserts a proviso prescribing that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the State tax on the service described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the notification table, be levied at the uniform rate of 2.5 percent.

Concessional NGST rates apply to designated Covid 19 relief supplies, reducing state tax on specified medical goods and devices.
Exempts specified medical goods and devices used in Covid 19 relief from Nagaland State GST to the extent indicated, under section 11 of the Nagaland Goods and Services Tax Act, 2017, listing tariff headings and goods (including oxygen, specified medicines, testing and marker kits, sanitizers, respiratory support equipment, pulse oximeters, temperature equipment, crematorium furnaces and ambulances) with corresponding concessional state tax rates as set out in the Table, and limiting the exemption's operation up to and inclusive of 30th September 2021.

Reduced central tax on specified services temporarily applied irrespective of notified rate under state GST amendment.
Amendment inserts a proviso prescribing that, for a defined short period, central tax on the services described in the specified Table item shall be levied at a reduced uniform rate irrespective of the rate shown in the notification's rate column; the change is effected by insertion of that proviso into the existing notification under the State's GST powers.

Purchase tax rebate for Sonamukhi exports granted, subject to non refund of deposited tax, interest or penalties.
Under powers conferred by section 174(2A) of the Rajasthan GST Act, the State Government grants a 100% rebate of purchase tax payable under the Rajasthan Sales Tax Act on purchase of Sonamukhi in the course of export outside India, subject to the condition that any purchase tax, interest or penalty already deposited shall not be refunded.

Concessional GST on specified medical supplies extended with reduced rates and exemptions for pandemic relief until expiry.
Concessional GST treatment is specified for a defined list of medical goods and related equipment by notification under the Rajasthan Goods and Services Tax Act, 2017, prescribing nil or reduced state-tax rates for goods identified by customs tariff headings and described in the Table, and limiting the state GST chargeable on those items to the amounts stated; the notification remains in force up to and inclusive of 30 September 2021.

State GST rate adjustment: temporary uniform levy on specified services irrespective of previously notified rates.
The State amends notification No. F.12(56)FD/Tax/2017-Pt-I-49 to add a proviso to item (iv) against serial number 3: services described in clause (f) of that item shall, for a limited period, be levied state tax at a uniform rate irrespective of the rate previously specified in the schedule, pursuant to powers under specified sections of the State GST Act and on the recommendation of the Council in the public interest.

Concessional SGST rates for specified Covid 19 relief supplies capped at listed rates until the end of September 2021.
Government of Meghalaya limits state GST on specified Covid 19 relief goods to the rates shown in the notification table by exempting that part of state tax which exceeds the corresponding specified rate for each listed tariff item; the measure covers identified medical supplies, therapeutics, diagnostic and respiratory equipment, testing kits, sanitizers and ambulances and remains in force up to and inclusive of 30th September 2021.