Late fee waiver for delayed GSTR-1 filings - excess fees waived for specified classes of registered persons under Bihar GST.
The amendment inserts a proviso waiving late fees in excess of specified caps under section 47 for failure to furnish outward supplies in FORM GSTR 1 for tax periods from June 2021 onwards, leaving a capped amount payable for each class of registered person who misses the due date.

Late fee waiver rules for delayed GST returns extended, specifying conditional waivers and filing windows with capped thresholds.
Amendment revises waiver provisions for late fees on FORM GSTR-3B: it replaces the prior table with a turnover-differentiated schedule granting limited days of waived late fee for specified March-May 2021 periods, provides a retrospective waiver for returns due July 2017-April 2021 filed between 1 June and 31 August 2021 with excess over specified thresholds waived (with a lower threshold where state tax payable is nil), and sets fixed waiver-excess amounts for late filings from June 2021 onwards by class of registered persons.

Late payment interest framework for GST returns establishes graduated rates and staggered timelines for different turnover classes.
The amendment substitutes proviso language to refer to persons "liable to pay tax but fail to do so," replaces the Table heading "Tax period" with "Month/Quarter," and reworks table entries to impose graduated interest slabs and specific month/quarter applicability for different taxpayer turnover classes; the notification is deemed effective from an earlier specified date.

Extension of GST return filing period to cover May alongside April under amended notification by government
The notification amends S.O. 206 dated 23rd December, 2020 by inserting the words and figure "and May, 2021" after "April, 2021" in the second proviso, extending the proviso's temporal scope; the amendment is made under the second proviso to sub-section (1) of section 37 read with section 168 of the Bihar GST Act on the Commissioner's recommendation of the Council.

Tax exemption notification: specified income of Haryana Building and Other Construction Workers Welfare Board exempted subject to compliance conditions.
Notification under clause (46) of section 10 notifies the Haryana Building and Other Construction Workers Welfare Board as recipient of tax-exempt specified income: registration fees and yearly subscriptions from registered construction workers, proceeds of cess under the Building & Other Construction Workers Welfare Cess Act, and interest income. The exemption is subject to conditions that the Board shall not engage in commercial activity, shall maintain unchanged activities and income nature across financial years, shall file returns under clause (g) of sub-section (4C) of section 139, and shall file an audit report with a chartered accountant's certificate as provided in the explanation to section 288(2).

Waiver of penalty for noncompliance with QR code notification restores relief for registered persons within specified compliance period.
The Government waives the amount of penalty payable by any registered person for non compliance with the QR code requirements of Notification No. 14/2020 State Tax for the period specified in the notification; the waiver applies to penalty amounts under the relevant penalty provision and is issued under statutory executive power on the recommendations of the GST Council, superseding an earlier state notification except as to prior acts or omissions.

Extension of filing deadlines permits cumulative input tax credit adjustment for April-June and an IFF window for May details.
Karnataka amends GST Rules effective 1 June 2021: extends a filing deadline by revising the terminal date; requires the input tax credit reconciliation condition to apply cumulatively for April, May and June 2021 with the FORM GSTR-3B for June 2021 (or quarter ending June 2021) furnished including cumulative ITC adjustments; and permits registered persons to submit May 2021 details using the Invoice Furnishing Facility during a specified window in June 2021.

Refund procedure changes: formal withdrawal process and exclusion of deficiency period from refund limitation, with withholding/release rules.
Amendments effective 18 May 2021 revise Karnataka GST Rules to: allow revocation of cancellation within an extended period granted under section 30(1) proviso; exclude the interval between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two year refund limitation; permit withdrawal of refund applications via FORM GST RFD-01W with ledger re-crediting; substitute FORM GST RFD-07 into Part A (withholding) and Part B (release) with procedural rules for release orders; amend rule cross references and narrow rule 138E to outward movement of goods.

Penalty waiver for GST non compliance grants registered persons relief for defaults between 1 December 2020 and 30 September 2021.
The Government, exercising powers under the Karnataka Goods and Services Tax Act, has superseded a prior notification and waived the amount of penalty payable by any registered person for non compliance with Notification FD 03 CSL 2020(e) dated 27 March 2020, for defaults occurring between 1 December 2020 and 30 September 2021, except as to acts or omissions before the supersession.

GST deadline extensions amend earlier notification dates, substituting specified due dates and confirming retrospective commencement.
The State Government, under Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, amends Notification No. FA3-07-2021-1 -V-(26) by substituting specified calendar dates in clause (i), the proviso to clause (i), and clause (ii) of the first paragraph; the notification shall come into force with effect from the 30th day of May, 2021.

Penalty waiver under section 125 for GST non compliance by registered persons during specified relief period.
The Government, exercising powers under section 128, waives penalties payable by any registered person under section 125 of the Tripura State GST Act for non compliance with notification No. F.1-11(91)-TAX/GST/2020(Part-II), dated 20th May, 2020, for the period from 1st December, 2020 to 30th September, 2021, subject to preservation of actions prior to the supersession of an earlier notification.

Interest on delayed GST payments revised with graded rates and specified timelines for different taxpayer categories.
Amendment replaces the default phrase with liable to pay tax but fail to do so, changes the table heading to "Month/Quarter", and substitutes serial entries three to six to impose a graded interest regime for different taxpayer categories based on aggregate turnover and return furnishing obligations, specifying nil, intermediate and higher interest phases from the due date for March, April, May 2021 and the quarter ending March 2021; the amendment is effective from 18th May 2021.

Late fee waiver for delayed GSTR-1 filings limits waived liability above specified caps for defined classes of registrants.
The State amends a prior notification under Section 128 to waive the portion of late fee under Section 47 for failure to furnish FORM GSTR-1 by the due date for tax periods from June 2021 onward where the late fee exceeds prescribed caps for three classes of registered persons: those with nil outward supplies; those with aggregate turnover up to a specified threshold in the preceding financial year (excluding nil suppliers); and those with aggregate turnover above that threshold up to a higher specified threshold (excluding nil suppliers).

Temporary reduced state tax rate on specified services applies for a limited pandemic-period window under amended notification.
The State Government amends the notification to insert a proviso applying a concessional state tax rate to services specified in clause (f) of serial number 3: for the period from 14th June, 2021 to 30th September, 2021 the state tax on those services shall be levied at the rate of 2.5 per cent irrespective of the rate previously specified; the amendment is effective from 14th June, 2021 and is made under specified provisions of the Madhya Pradesh GST Act.

Concessional SGST rate on Covid-19 relief supplies extends specific reduced tax rates for designated medical goods.
The State Government prescribes partial exemptions of state tax for specified Covid-19 relief supplies by exempting state tax in excess of the rates listed for each tariff classification, covering items such as medical oxygen, specified medicines, testing and diagnostic kits, ventilatory devices, sanitizers and ambulances. The notification is effective from 14 June 2021 through 30 September 2021 and operates by capping state tax liability to the stated rates for the listed goods.

Late fee waiver for delayed GST returns extended, setting turnover-based waiver thresholds and filing windows.
The notification amends prior guidance to set filing windows and conditional waivers of late fee under Section 47 for delayed FORM GSTR-3B returns: it substitutes a turnover-differentiated table governing permitted extended filing periods and inserts provisos waiving late fees above specified floors for retrospectively filed returns within a June-August amnesty window and establishing fixed waiver floors for returns from June onwards according to classes of registered persons and nil tax filings.

Notification amendment adds government department and local authority to exclusions, narrowing the definition of registered person.
The State Government, exercising powers under sub-rule (4) of Rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, amends an earlier departmental notification by inserting the words "a government department, a local authority" in the first paragraph immediately after the words "notifies registered person, other then", thereby expressly excluding government departments and local authorities from that registered person category.

Extension of deadline: state GST notification deadline extended with retrospective effect to a later date.
Amendment substitutes "31st day of May, 2021" with "31st day of July, 2021" in the specified proviso of the notification, thereby extending the operative deadline, and declares the notification to be deemed to have come into force with effect from the 31st day of May, 2021, effecting a retrospective commencement of the amended provision under the State GST regulatory power.

Late fee waiver for delayed GSTR 4 returns: thresholds limit payable late fee for nil tax filers and other registrants.
The amendment inserts a proviso waiving part of the late fee under Section 47 for registered persons who fail to furnish FORM GSTR 4 by the due date from financial year 2021 22 onwards: it excludes from recovery late fee amounts below defined thresholds for returns with nil state tax liability and provides a different threshold for other registered persons, thereby limiting the assessable late fee on delayed GSTR 4 filings.

Late fee waiver for delayed GSTR-7 TDS return filings reduces excess daily penalties and caps total liability.
Waiver of late fee is granted for registered persons required to deduct tax at source who fail to furnish the return in FORM GSTR-7 for June 2021 onwards by the due date: the portion of late fee in excess of twenty-five rupees per day is waived, and the total late fee liability is waived where it exceeds one thousand rupees.