GST amendment notification updates taxable goods codes and adds diethylcarbamazine, effective from early June 2021.
The notification amends Schedule I by substituting the entry for serial number 259A with commodity code 9503 and inserts Diethylcarbamazine as serial number 231 in List 1; these changes are deemed effective from 2 June 2021 under the Odisha Goods and Services Tax framework.

Cumulative input tax credit adjustment permits May GSTR-3B filing reflecting aggregated April-May credits and IFF submission window.
Rule amendments require cumulative application of the stated condition for April and May 2021 and mandate that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of Input Tax Credit for those months; additionally, registered persons may furnish April 2021 details through the Invoice Furnishing Facility during the window from 1 May to 28 May 2021.

State GST amendment replaces tariff classification and adds Diethylcarbamazine to List 1, effective from 2 June.
The State GST notification amends the principal Rate notification by substituting the column (2) entry for Schedule I serial 259A with "9503" and by inserting "(231). Diethylcarbamazine" into List 1 after serial 230; the amendments take effect on 2 June 2021 under powers conferred by the Mizoram GST Act.

Return filing linkage: access to GSTR-1 and invoice filing suspended where prior GSTR-3B return remains unfiled.
The amendment bars a registered person from furnishing details of outward supplies in GSTR-1 (or using the invoice furnishing facility) if the return in GSTR-3B for the relevant preceding period has not been filed; this applies to monthly filers, quarterly filers under the proviso to Section 39, and persons subject to restrictions on electronic credit ledger usage, thereby linking access to reporting facilities with prior return compliance.

Late fee waiver for delayed GSTR-3B returns: limited relief by turnover class with specified post-due filing windows.
Waiver of the late fee for delayed FORM GSTR-3B filings is provided in a new proviso, differentiated by classes of registered persons according to aggregate turnover. For March and April 2021, higher-turnover taxpayers get a fifteen-day waiver; lower-turnover taxpayers required to file under the main return provision get thirty days. Lower-turnover taxpayers filing under the proviso receive thirty days for January-March 2021. The amendment operates from 20 April 2021 and inserts a table specifying classes, tax periods and waiver durations.

Reduced GST interest rates: temporary lower interest tiers for specified taxpayers during March and April, effective retroactively.
The notification amends the Madhya Pradesh SGST interest schedule to provide a temporary, graduated reduction in interest for delayed GST returns for March and April 2021 by inserting turnover- and return-category specific rows into the existing table: small taxpayers receive an initial nil-interest period followed by a reduced-interest period and then standard interest, while larger taxpayers receive a shorter reduced-interest period before standard interest applies. The amendment applies to various sub-categories under section 39 and takes effect retrospectively from 18 April 2021.

Filing condition for outward supplies: GSTR-1 access blocked unless prior GSTR-3B returns are filed for applicable periods.
Amendment inserts sub-rule (6) to rule 59: a registered person is not permitted to furnish outward supply details in FORM GSTR-1 (or use the invoice furnishing facility) if the person has not furnished FORM GSTR-3B for applicable preceding periods, with specific conditions for monthly filers (preceding two months), quarterly filers (preceding year), and persons restricted under rule 86B (preceding tax period). The amendment is effective from 1 January 2021 under Section 164.

GSTR-4 filing requirement: returns for the financial year must be filed by the prescribed extended deadline under the amendment.
The State Government has amended a prior notification to require specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021; the amendment is effected under the Madhya Pradesh GST Act and is deemed to have come into force from 30th April, 2021.

Quick Response Code with embedded IRN enables electronic verification of tax invoices and allows conditional exemption from issuance.
Rule 46 requires a Quick Response (QR) Code embedding the Invoice Reference Number (IRN) when invoices are issued under sub rule (4) of rule 48. The Commissioner may notify exemptions from issuance under that sub rule for specified persons or classes and periods, and rule 138A allows the QR Code with embedded IRN to be produced electronically in lieu of the physical tax invoice for verification by the proper officer.

Extension of time limits for GST compliance to end of May with limited statutory exceptions and procedural carve-outs.
Where any time limit for completion or compliance under the Madhya Pradesh GST Acts falls between 15 April 2021 and 30 May 2021 and remains uncompleted, the time limit is extended to 31 May 2021 for proceedings, orders, notices, filings and returns, subject to exclusions for specified provisions including Chapter IV, certain registration and enforcement sections, specified return provisions, e-way bills and rules thereunder; rule 9 actions in May are extended to 15 June 2021; refund rejection order timelines extended to fifteen days after reply or to 31 May 2021, whichever is later.

Refund claim withdrawal: applicants may withdraw GST refund applications before sanction and have ledger debits restored to original ledger.
Amends Goa GST Rules to: allow time extensions for revocation of cancellation as extended by the Additional Commissioner/Commissioner; revise rule 138E to cover any outward movement of goods; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation where a fresh claim is filed after rectification; permit withdrawal of refund applications before sanction or notice by filing FORM GST RFD-01W and mandate restoration of ledger debits on withdrawal; and replace/formalise FORM GST RFD-07 with separate Part-A (withholding) and Part-B (release) provisions.

Cumulative input tax credit adjustment required in GSTR 3B; May period details may be furnished via IFF within the prescribed window.
Amendment extends a compliance cut off in rule 26, requires cumulative application of the specified condition for April, May and June 2021 with FORM GSTR 3B for June (or quarter) to be furnished with cumulative input tax credit adjustments, and permits furnishing May 2021 details via Invoice Furnishing Facility (IFF) during a prescribed window in June 2021.

FORM GSTR-4 filing deadline for composition taxpayers is extended for the relevant financial year under Gujarat GST compliance requirements.
Gujarat GST compliance for composition taxpayers is extended by substituting the due date for furnishing FORM GSTR-4 for the financial year 2020-21 from 31 May 2021 to 31 July 2021. The extension is made under the special procedure power and takes effect retrospectively from 31 May 2021.

Extension of compliance deadlines for filings falling in mid April to late June, with revised end June and mid July cutoffs.
Amendment under Section 168A substitutes multiple deadline dates in an earlier Gujarat GST notification, moving certain cut offs to the 29th or 30th of June, 2021 and extending one proviso date to the 15th of July, 2021; the notification is deemed effective from the 30th of May, 2021.

E invoice exclusion for government departments and local authorities removes mandatory issuance requirement for those entities under state GST rules.
The notification amends the earlier Gujarat GST notification by inserting the words "a government department, a local authority," after "notifies registered person, other than" in the first paragraph, thereby excluding government departments and local authorities from the e invoice issuance requirement under the State GST rules and declaring the amendment effective from the stated commencement date.

Late fee waiver for GSTR 7 returns: portion above daily and total thresholds waived for TDS deductors.
The Gujarat government notifies a waiver for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for the month of June 2021 onwards: it waives the portion of late fee exceeding a per day threshold of twenty five rupees and provides that the total late fee payable for such delayed returns shall stand waived to the extent it exceeds a total threshold of one thousand rupees.

Late fee waiver for GSTR-4 filers: thresholds apply to reduce late penalties under GST for affected taxpayers.
The notification inserts a proviso waiving the portion of the total late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards: the portion exceeding two hundred and fifty rupees where the State tax payable is nil, and the portion exceeding one thousand rupees for other registered persons.

Late fee waiver for delayed FORM GSTR-4 filings: excess late fees above specified de minimis thresholds are waived.
Provides a prospective waiver mechanism for late fee on delayed FORM GSTR-4 filings for financial year 2021-22 onwards by exempting the portion of total late fee that exceeds prescribed de minimis thresholds, with one lower threshold applicable where the State tax payable is nil and a higher threshold applicable to other registered persons, effected by amendment to the existing finance department notification under the State GST framework.

Late fee cap for delayed filing of GSTR-1 limited to specified amounts for different taxpayer classes.
The notification waives the portion of the late fee payable under section 47 for failure to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods from June 2021 onwards, to the extent such fee exceeds specified fixed amounts. It creates a three-tier classification of registered persons-those with nil outward supplies; those with aggregate turnover up to a lower threshold in the preceding financial year (excluding nil suppliers); and those with aggregate turnover above that lower threshold up to a higher threshold (excluding nil suppliers)-with corresponding prescribed capped amounts set out in the Table.

Waiver of late fees for delayed GSTR-3B filings extends conditional relief and rationalises fee thresholds for registered persons.
The notification provides class-specific waiver and rationalisation of late fees for delayed FORM GSTR-3B filings: conditional retrospective waiver for returns due July 2017-April 2021 if filed within the June-August 2021 window, with a lower waiver threshold where central tax is nil; and fixed nominal waiver amounts for returns from June 2021 onwards for nil-State-tax filers and for taxpayers in specified turnover tiers. The amendment is effective from 1 June 2021 under section 128.