Extension of ITC-04 filing deadline granted, new deadline set and amendment given retrospective effect to original date.
The Commissioner amends Notification No. 02/2021-C.T./GST to substitute the originally prescribed due date for furnishing FORM ITC-04 for the Jan-March 2021 period with a later date, and declares the amendment to be deemed effective from the original due date, thereby altering the filing timeline for the specified input tax credit statement.

Concessional SGST rates for Covid 19 relief supplies prescribe reduced tax treatment and exemptions on specified medical goods.
The State Government, under section 11(1) of the Sikkim GST Act and on Council recommendation, notifies concessional SGST treatment for specifically listed COVID 19 relief goods by prescribing applicable state tax rates for each tariff entry. Designated items include medical oxygen, specified medicines (e.g., Tocilizumab, Amphotericin B, Remdesivir), heparin, testing and diagnostic kits, sanitizers, ventilators and related devices, oxygen concentrators, pulse oximeters, temperature check equipment, helmets for non invasive ventilation, crematorium furnaces and ambulances; some entries are Nil rated while others attract reduced rates. The notification is effective up to and inclusive of 30th September, 2021.

Concessional GST rates for Covid-19 relief supplies limit state tax on specified medical items until late September.
Notification prescribes concessional Bihar state tax treatment for specified Covid-19 relief supplies by listing tariff classifications and applying reduced or nil state tax rates as set in the Table for items such as medical grade oxygen, specified drugs, diagnostic and testing kits, ventilators and respiratory devices, oxygen concentrators, pulse oximeters, sanitizers, helmets for non-invasive ventilation, crematorium furnaces and ambulances; the concessional rates apply up to and inclusive of 30th September 2021.

GSTR-1 filing deadline extension: May 2021 returns included under the extended due date, effective from June commencement.
The Commissioner amended Notification No. 13/2020-C.T./GST by inserting "and May, 2021" into the second proviso, thereby extending the filing deadline for FORM GSTR-1 to include the tax period of May, 2021; the amendment is effective from 1 June 2021 and issued as Notification No. 04/2021-C.T./GST dated 14/06/2021.

State tax rate on specified services temporarily fixed below scheduled rate for a defined period.
A proviso is inserted into Notification No. 11/2017-State Tax (Rate) to provide 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 table, be levied at the temporarily prescribed rate.

Late fee waiver for delayed GSTR-3B filings: limited post-due-date windows granted to specified classes of taxpayers.
The state notification inserts a proviso waiving late fees for failure to furnish FORM GSTR-3B by the due date for specified classes of registered persons, defining for each class the relevant tax periods and a limited period after the due date during which late fees are waived: a fifteen-day waiver window for taxpayers above the aggregate turnover threshold for March and April 2021; a thirty-day window for taxpayers at or below the threshold liable under the primary return-filing requirement for March and April 2021; and a thirty-day window for below-threshold taxpayers liable under the proviso to the primary requirement for January-March 2021. The amendment is effective from the notified commencement date.

Late fee structure for GST returns updated, with staged waiver and incremental rates based on turnover and return type.
The amendment inserts entries prescribing a staged late-fee regime for GST returns: taxpayers above the turnover threshold face a reduced rate for the first 15 days after the due date and a higher rate thereafter; taxpayers at or below the turnover threshold (under section 39(1) and its proviso) and those under section 39(2) receive an initial waiver or reduced rate for the first 15 days, a moderate rate for the next 15 days, and a higher rate thereafter for specified periods. The amendment is effective from 18 April 2021.

Return filing extension for companies permits GSTR-3B and GSTR-1 filings via EVC for a specified filing window.
The amendment to Rule 26(1) of the Mizoram GST Rules permits persons registered under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings for the specified window are verified through an Electronic Verification Code (EVC); the amendment takes effect on publication in the Official Gazette.

Timing of tax liability clarified: liability tied to the tax period containing completion certificate issuance or first occupation.
The notification amends the timing of tax liability wording to require persons "who shall" be liable, specifying that liability arises "in the 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 date of its first occupation, whichever is earlier, falls." The amendment is effective from the 2nd day of June, 2021.

Extension of GST compliance deadlines and cumulative input tax credit adjustment required for quarterly return filing.
Amendments extend certain GST compliance deadlines and adjust filing mechanics: the rule 26 deadline is postponed; rule 36 requires the specified condition to apply cumulatively for April, May and June 2021 and mandates that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments for those months; rule 59 permits filing of Invoice Furnishing Facility details for May 2021 within a prescribed window in June 2021.

Notification date amendments extend specified filing and compliance deadlines by substituting earlier cut off dates and confirming effectiveness.
Amendments substitute multiple cut off dates in clause (i), proviso to clause (i), and clause (ii) of the principal State Tax notification, replacing end of May dates with end of June dates and shifting one mid June deadline to mid July, thereby altering the filing and compliance timetable; the notification is declared to come into force with effect from the 30th day of May, 2021.

Exclusion of government departments and local authorities from notified registered person status under rule; notification amended.
Amendment inserts the words "a government department, a local authority," into the first paragraph of the principal notification under the Mizoram Goods and Services Tax Rules pursuant to sub rule (4) of rule 48, thereby expressly excluding government departments and local authorities from the class of notified registered persons in Notification No. 13/2020 State Tax.

Late fee waiver for delayed GSTR 7 returns: excess daily penalties and aggregate excess late fees are waived.
Waives late fee amounts for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 by the due date for returns from June 2021 onward, specifically cancelling late fee sums that exceed a prescribed daily penalty threshold while limiting the waiver by an overall capped amount; filing obligations and payable fees within the daily threshold or aggregate cap remain unaffected.

Late fee waiver for GSTR-4 returns: excess late fees waived where central tax is nil or for other registrants.
The notification amends the earlier state GST notification to waive, for returns in FORM GSTR-4 for financial year 2021-22 onwards, the portion of late fee payable that exceeds specified thresholds: amounts in excess of two hundred and fifty rupees where central tax payable in the return is nil, and amounts in excess of one thousand rupees for other registered persons.

Late fee caps for GSTR-1 filing: waiver of excess late fees for specified classes of registrants effective from the stated tax period.
Insert provision waiving late fee amounts in excess of specified caps for failure to furnish outward supplies in FORM GSTR-1 by the due date for tax periods/quarters from June 2021 onward, with distinct caps prescribed for registrants with nil outward supplies and for registrants falling within two turnover bands based on their preceding financial year aggregate turnover.

GST Rate Amendment adds ship maintenance services to taxable schedule and permits developer promoter utilisation despite first proviso.
The notification amends the Mizoram State GST rate schedule by adding a proviso allowing a developer promoter to utilise certain benefits notwithstanding the first proviso, and by inserting item (ib) under serial number 25 to cover maintenance, repair or overhaul services for ships and vessels with the applicable State tax rate; references are adjusted to include the new item (ib). The amendments are effective from the 2nd day of June, 2021.

Late fee waiver for GSTR-3B filings extends concessions to registered persons, easing penalties for delayed returns within relief period.
Amendment replaces the eighth proviso to Notification No.76/2018-State Tax to reset classes of registered persons by aggregate turnover and to specify distinct waiver periods for late fees on FORM GSTR-3B for defined tax months and quarters. It further inserts provisos granting a time-bound waiver for returns due from July 2017 to April 2021 when filed within the relief window, limits waiver application by minimum amounts for nil-tax returns, and prescribes capped waiver amounts for returns from June 2021 onwards differentiated by taxpayer turnover classes.

Late fee structure revised for delayed GST returns, introducing tiered initial, intermediate and higher slabs based on turnover and return type.
Amendment revises late fee provisions by substituting the trigger phrase with "liable to pay tax but fail to do so", changing the Table heading to "Month/Quarter", and replacing serials 4-7 with a structured late-fee schedule that differentiates taxpayers by aggregate turnover and by the applicable sub-sections of section 39, prescribing a three-tiered progression of initial nil or lower slab, intermediate slab, and higher slab across specified months and the quarter ending March; effective from 18 May 2021.

GST notification amendment adds ship maintenance services to listed services and permits developers to utilise amounts notwithstanding a proviso.
The notification amends the Odisha GST schedule by inserting language permitting a developer promoter to utilise specified amounts notwithstanding the first proviso, and by adding maintenance, repair or overhaul services for ships, vessels, engines and components as a listed service entry, with consequential substitution of cross-referential wording to include the new item within the relevant grouping; the amendment is made effective from a stated prior date.

Timing of GST liability: tax falls in the tax period when the completion certificate is issued or first occupation occurs.
The amendment substitutes the identification phrasing to "who shall" and prescribes that GST liability must be accounted for in the 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 date of its first occupation, whichever is earlier.