Cumulative input tax credit adjustment: May return must include combined credits for prior month; IFF allowed for prior month filings.
Amendments require a cumulative input tax credit adjustment for April and May 2021, mandating that FORM GSTR-3B for May 2021 include combined input tax credit adjustments; they also permit furnishing April 2021 details via IFF during the filing window in May 2021.

Extension of retrospective applicability under rule amends prior notification by official notification and postpones its operative commencement.
The notification substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" to define the applicable period, and it replaces the earlier commencement date with a later calendar date, while stating that the instrument is effective from 30th September, 2020, all effected under powers related to rule 46 of the GST Rules.

Extension of time-limit for issuance of refund orders where refund rejection notice fell during pandemic, deadline deferred after reply.
Where a notice for rejection of a refund claim has been issued and the time-limit to pass the order under Section 54(5) read with Section 54(7) fell during the pandemic period, the time-limit to pass that order is extended to fifteen days after receipt of the registered person's reply to the notice or to the thirtieth day of June, 2020, whichever is later.

Penalty waiver for GST non compliance allows registered persons relief from sanctions for specified notification breaches.
A waiver of penalty is granted for registered persons for non compliance with the referenced departmental notification, the Government invoking its notification power to supersede an earlier notification and relieve such persons of penalty for the specified non compliance during the stated period, without affecting actions or omissions before the supersession.

Tariff classification correction updates a Goa government notification to amend a published tariff code in the schedule.
Corrigendum corrects a government notification by amending the tariff code shown in column (2) against the table entry at Sl. No. 8, rectifying the classification published in the Official Gazette for the original notification of 23-06-2021 and formalised by the Department of Finance under the Governor's authority.

GST refund withdrawal and withheld refund release rules updated, with revised revocation timelines and e-way bill compliance changes.
The Uttarakhand Goods and Services Tax Rules were amended with deemed commencement from 18 May 2021. The amendments extend the time for revocation of cancellation of registration where enlarged under section 30(1), revise refund limitation by excluding the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03, and permit withdrawal of refund applications through FORM GST RFD-01W with credit back to the relevant ledger. The withholding and release mechanism for refunds was also streamlined through substituted FORM GST RFD-07 and related changes to refund processing and rule 138E.

Time limit extension for GST compliances due to pandemic; selected deadlines extended with specified exceptions.
Any time limit for completion or compliance of actions under the Punjab GST Act falling between 15 April 2021 and 30 May 2021 is extended to 31 May 2021, covering proceedings, orders, notices, filings and returns, subject to specified exclusions; rule 9 deadlines falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021; timelines for issuance of orders on refund rejection notices are extended to fifteen days after receipt of reply or to 31 May 2021, whichever is later.

Aadhaar authentication exemption: non-citizens, government entities, local authorities and PSUs excluded from authentication requirements under GST law.
The notification exempts specified classes from Aadhaar authentication under sub-sections (6B) and (6C) of section 25 of the Punjab GST Act: non-citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and applicants registering under subsection (9) of section 25, and it supersedes an earlier inconsistent notification while preserving prior actions.

Amendment of notification dates substitutes original cutoff dates and is deemed effective from 27 June 2020.
Amendment substitutes the cutoff dates in Notification No. S.O. 45/P.A.5/2017/S.168A/2021 with later dates under section 168A of the Punjab GST Act, 2017, on the Council's recommendation, and declares the amendment deemed to have come into force with effect from 27th June, 2020.

E-way bill validity extension applies to bills generated on or before 24 March 2020, extended to 31 May 2020.
The notification amends a prior Punjab GST notification to insert a proviso deeming the validity of e-way bills generated under rule 138 on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, to be extended until 31 May 2020; the amendment is issued under section 168A and is deemed effective from 5 May 2020.

Penalty waiver for non compliance of specified state GST notification granted for the defined December 2020-September 2021 period.
The State Government, exercising its statutory powers, waives the amount of penalty payable by any registered person for non compliance with the departmental notification dated 30 March 2020, for the period 1 December 2020 to 30 September 2021, and supersedes the department's earlier 2 December 2020 notification as specified.

Quarterly return option for eligible GST registrants enables quarterly filing with monthly tax payment under specified procedural conditions.
The notification designates registered persons below an aggregate turnover threshold who opt under sub rule (1) of rule 61A to furnish quarterly returns while paying tax monthly under the provisos to section 39(1) and 39(7). Eligibility requires that the preceding month's return, as due on opting, be filed; an exercised option remains effective for future periods unless revised; crossing the turnover threshold during a quarter disqualifies quarterly filing from the first month of the succeeding quarter. A deemed option rule for certain filers and an electronic window to change the default option are also provided.

Invoice Furnishing Facility expands supplier reporting; auto drafted ITC statement improves monthly input tax credit reconciliation.
Revised rules require outward-supply details in FORM GSTR-1 and allow eligible quarterly filers to use the Invoice Furnishing Facility (IFF) for the first two months of a quarter; IFF entries are excluded from the quarterly GSTR-1. Supplier-submitted data populates recipient-ledger forms and a new monthly auto-drafted ITC statement, FORM GSTR-2B, which aggregates GSTR-1/5/6 and import data and is made available on defined timelines. Substituted rule 61 prescribes FORM GSTR-3B filing mechanics, due dates by class of principal place of business, ledger debits for liabilities, and deposit procedures for quarterly filers. Rule 61A governs opting for quarterly returns and mandatory monthly switch on exceeding turnover thresholds.

GST form and return amendments expand electronic filing options and revise form fields and audit obligations.
The Twelfth Amendment to the Delhi GST Rules empowers the Commissioner to require specified digits of HS codes for classes of taxpayers or supplies, permits furnishing wholly nil returns or nil outward-supply statements via SMS with OTP verification, clarifies audit and GSTR-9C filing obligations for prior financial years for taxpayers above the turnover threshold, suspends a filing restriction for specified months, relaxes mandatory phrasing for proper officers, and enacts wide-ranging substitutions and updates to FORM GSTR-1, FORM GSTR-2A and multiple GSTR and GST forms and instructions to standardise tables, auto-population, and reporting of ITC, amendments and reverse-charge details.

Computation of short term capital gains clarified where depreciation was claimed on goodwill; excess reduction treated as short term gains.
Written down value of an intangible asset block and short term capital gains for the previous year relevant to the assessment year commencing April 1, 2021 shall be determined where depreciation on goodwill was obtained. If the reduction under sub-item (B) of item (ii) of sub-clause (c) of clause (6) of section 43 for that previous year exceeds the beginning written down value (without that reduction) plus actual cost of intangible assets other than goodwill acquired during that year, such excess shall be deemed short-term capital gains.

Quick Response code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice.
A new clause requires a Quick Response code embedding an Invoice Reference Number (IRN) where invoices are issued under the prescribed electronic issuance sub-rule of rule 48. The Commissioner may, by notification on Council recommendation, exempt persons or classes from issuing such invoices for a specified period subject to conditions. Substitution of rule 138A(2) permits the QR code with embedded IRN to be produced electronically for verification by the proper officer in lieu of the physical tax invoice.

Aadhaar authentication requirement alters registration verification and triggers phased deemed approval timelines where not authenticated
The amendments require Aadhaar authentication for registration applicants except specified exempted persons, making the date of Aadhaar authentication (or an earlier prescribed cut off) the application date. If an applicant fails or does not opt for Aadhaar authentication, registration will generally follow physical verification of the business premises, though a senior officer may permit documentary verification for recorded reasons. The rules also reorganise timelines for notices and officer action, and provide that applications shall be deemed approved if the proper officer fails to act within the applicable period.

E-invoice schema mandates a standardized electronic invoice format with mandatory IRN generation and detailed structured fields.
Delhi substitutes the prior invoice form with a standardized e invoice schema (Version 1.1) prescribing mandatory IRN generation and detailed field specifications and cardinality. The schema structures invoice data into sections (Basic Details; Supplier, Recipient and Payee Information; Item Details; Document Total; E way Bill Details; and ancillary metadata), mandates specific codes and formats for supply and document types, and requires item level taxable values and tax/cess breakups while providing conditional mandatoryity for IGST versus CGST+SGST/UTGST reporting.

SMS filing of nil GST returns allowed, verified by registered mobile OTP, simplifying nil GSTR 1 and GSTR 3B compliance.
The Rules permit registered persons to furnish nil FORM GSTR 3B returns or nil details in FORM GSTR 1 by SMS using the registered mobile number; such SMS-submitted returns or details must be verified via a registered mobile number based One Time Password. A nil return or nil details means the return or details for a tax period that contain no entries in any tables of the respective form. This provision substitutes rule 67A and provides an alternative electronic furnishing method for strictly nil filings.

Composition levy rates revised to differentiated turnover based slabs for manufacturers, specified suppliers, and other registrants.
The substitution of the Table in rule 7 revises the composition levy framework by identifying four categories-manufacturers (with certain goods excluded), suppliers making supplies under the specified clause of Schedule II, other eligible suppliers under the primary composition eligibility, and registered persons eligible under the optional composition route-and prescribing distinct turnover based tax rates on taxable supplies in the State or Union territory, effective from 1 April 2020.