GST registration verification and credit ledger restrictions tightened through amended rules on suspension, filing controls, and cancellation triggers.
Amends the Assam Goods and Services Tax Rules, 2017 to revise registration procedures, suspension and cancellation controls, outward supply reporting conditions, e-way bill limits, and restrictions on use of the electronic credit ledger. The amendments require biometric or Aadhaar-based verification at registration, prescribe timelines for approval and deemed approval, expand grounds for cancellation, introduce suspension on the basis of return and supply-data discrepancies, and restrict GSTR-1 filing and credit ledger utilisation in specified cases.

Commencement of specified Assam GST amendment provisions set to take effect retrospectively by gubernatorial notification.
The Governor, under sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appointed a commencement date by notification so that the amendment provisions corresponding to Sl. Nos. 3-10 and the amendment to Schedule II at Sl. No. 14 of the Assam Goods and Services Tax (Amendment) Act, 2020 shall come into force.

GSTR-1 late-fee rationalisation caps delayed filing charges and grants waivers for specified periods and taxpayer categories.
Late fee for delayed furnishing of outward-supply details in FORM GSTR-1 is waived beyond prescribed daily limits, with a lower daily limit for persons having no outward supplies. Complete waiver applies for specified historical periods where GSTR-1 was furnished within notified windows. For tax periods from June 2021 onwards, total late fee is capped for nil outward-supply filers and other registered persons according to aggregate turnover in the preceding financial year. Earlier late-fee waiver notifications are superseded, while actions taken under them are preserved.

GSTR-3B late-fee waiver framework caps delayed return fees based on tax liability, turnover category, tax period, and filing conditions.
Late-fee waiver for delayed FORM GSTR-3B filing is consolidated under the Tripura State Goods and Services Tax Act. The framework waives late fee above daily limits for returns from July 2017 onward, with a lower limit for nil central-tax returns. It also provides time-bound relief for specified delayed returns during 2020 and 2021, differentiated by aggregate turnover, tax period, and filing conditions. For periods from June 2021 onward, maximum late-fee amounts apply to nil-tax filers and specified turnover categories.

E invoice requirement: registered persons above the statutory turnover threshold must prepare prescribed invoices for supplies to registered persons.
Notification under sub rule (4) to rule 48 requires registered persons whose aggregate turnover exceeds the statutory threshold to prepare invoices and prescribed documents for supplies to registered persons, while excluding government departments, local authorities and persons referred to in the specified sub rules of rule 54; it supersedes the earlier 26 March 2021 notification but saves prior actions.

Late fee waiver for delayed FORM GSTR-7 returns: excess penalty beyond a minimal daily charge is waived for affected deductors.
Notification waives the portion of the late fee payable under the State GST Act by registered persons required to deduct tax at source for failure to furnish the return in FORM GSTR-7 by the due date, removing the fee amount that exceeds a small per-day charge and capping the total waiverable late fee for the relevant return periods.

Extension of filing deadline for FORM GST ITC 04: due date moved to June 30 for specified job worker declarations.
Extends the time for furnishing the declaration in FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the period 1 January to 31 March 2021, permitting submission up to 30 June 2021; the notification is effective from 31 May 2021 and supersedes the earlier 1 June 2021 notification while saving actions taken under it.

Late fee waiver for GSTR-4: reduced per day caps, retrospective filing windows, and higher caps for ongoing returns.
The State Government waives the portion of late fee under section 47 for FORM GSTR-4 delays beyond prescribed thresholds: generally excess above twenty five rupees per day is waived, excess above ten rupees per day is waived where central tax payable is nil; retrospective waiver windows and specified higher caps apply for earlier quarters and for financial year 2021-22 onwards; earlier notifications are superseded while preserving prior actions.

GSTR-4 filing extension: annual returns deadline extended, preserving deemed compliance and superseding prior notification.
Registered persons under section 10 or covered by the composition notification must file annual returns in FORM GSTR-4; the return for the year ending 31 March 2021 is extended to 31 July 2021. Quarterly self-assessed tax statements remain payable in FORM GST CMP-08 by the due date following each quarter, and furnishing CMP-08 and GSTR-4 as prescribed is deemed compliance with sections 37 and 39. The notification is effective from 31 May 2021, supersedes the prior June notification, and saves actions already taken thereunder.

Extension of compliance deadlines for GST actions due during the pandemic period to a later specified date, subject to exclusions.
Extension of time is provided for completion or compliance of actions under the Tripura Goods and Services Tax Act, 2017 where original time limits fell during the pandemic affected period, covering proceedings, orders, notices, filings and submissions, subject to specified exclusions (including certain chapters, listed provisions and e way bill rules). A separate proviso extends time for actions under a particular rule of the Tripura GST Rules. For refund rejection notices, issuance of the order is extended to fifteen days after receipt of the reply or to a later specified date. The notification is retrospective, supersedes an earlier notification and saves prior actions.

Covid-19 relief supplies receive concessional state GST rates for oxygen, medicines, testing kits, and medical equipment.
State tax under the Uttarakhand Goods and Services Tax Act, 2017 is reduced for specified Covid-19 relief supplies by exempting listed goods from tax in excess of the prescribed rates. The concession covers medical grade oxygen, Tocilizumab, Amphotericin B, Remdesivir, Heparin, testing kits, diagnostic marker kits, sanitizers, oxygen and ventilation equipment, and ambulance, at rates ranging from nil to 6%. It applies from 14 June 2021 up to and inclusive of 30 September 2021.

GST rate override for specified service applies temporarily, fixing central tax at 2.5 per cent despite the notified rate.
Central tax on the specified service under item (iv) of serial number 3, clause (f), is amended for a limited period. For the period beginning on 14 June 2021 and ending on 30 September 2021, the tax on that service is to be levied at 2.5 per cent, regardless of the rate otherwise specified in column (4). The amendment operates as a temporary rate override within the Uttarakhand GST notification framework.

GST liability timing for specified persons amended to align tax period with completion certificate or first occupation.
GST composition of liability for specified persons under the Uttarakhand Goods and Services Tax framework was amended by substituting the wording of the first paragraph of the earlier notification. The amendment revises the timing of tax liability so that it arises in a tax period not later than the period in which the completion certificate, where required, or first occupation, whichever is earlier, occurs.

GST rate amendment expands tax credit use for landowner-promoter apartments and adds concessional ship repair services.
The Uttarakhand GST notification amends the existing rate framework to permit a landowner-promoter to utilise tax credit charged by the developer-promoter for payment of tax on apartments supplied in the project, subject to the specified conditions. It also inserts maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts at a concessional rate of 2.5 per cent, with the related entry adjusted accordingly. The amendment is given retrospective effect from 2 June 2021.

GST rate notification amendment revises Schedule I entries and adds Diethylcarbamazine with retrospective effect.
Amends the Uttarakhand GST rate notification by substituting HSN 9503 in Schedule I at 2.5 per cent and inserting Diethylcarbamazine in List 1. The amendment is made effective from 2 June 2021 as a further modification of the earlier Uttarakhand GST notification.

Input tax credit compliance and GST return timelines were extended under the Uttarakhand amendment rules for 2021.
The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 June 2021. The amendment extends the relevant time limit under rule 26 to 31 August 2021. It also provides that the input tax credit condition under rule 36(4) applies cumulatively for April, May and June 2021, with cumulative adjustment in FORM GSTR-3B for June 2021 or the quarter ending June 2021. Rule 59(2) permits furnishing May 2021 details through IFF from 1 June 2021 to 28 June 2021.

GST notification amendment extends the operative date in the second proviso to 31 July 2021.
The Uttarakhand GST notification is amended by substituting the date 31 May 2021 with 31 July 2021 in the second proviso of the third paragraph of the earlier notification dated 31 May 2019. The amendment is stated to take effect from 31 May 2021.

GST notification amendment extends specified compliance dates under Uttarakhand tax rules with retrospective effect.
Amendment of the Uttarakhand GST notification dated 31 May 2021 substitutes specified dates in clauses (i) and (ii) of the first paragraph and in the proviso to clause (i), extending references from 30 May 2021 and 31 May 2021 to 29 June 2021 and 30 June 2021, and from 15 June 2021 to 15 July 2021. The notification is stated to operate retrospectively from 30 May 2021.

GST exclusion clause amended to include government departments and local authorities alongside Special Economic Zone units.
The Uttarakhand Goods and Services Tax Rules, 2017 are amended to widen the exclusion clause by adding government department and local authority to the categories already excluded with Special Economic Zone unit. The amendment is made under rule 48(4), on the recommendation of the Council, and is deemed to have come into force from 1 June 2021.

Late fee waiver for delayed GSTR-7 filing limits TDS return penalty under the State GST framework.
Late fee under section 47 is waived for registered persons required to deduct tax at source under section 51 who fail to furnish FORM GSTR-7 by the due date. The waiver covers the amount in excess of twenty-five rupees for every day of delay for returns for June 2021 onwards. A proviso also states that, for failure to furnish FORM GSTR-7 for June 2020 onwards, the amount in excess of one thousand rupees shall stand waived.