Concessional state GST rates for specified COVID-19 relief supplies, capping state tax on listed medical goods.
The Governor, under section 11(1) of the Mizoram Goods and Services Tax Act, 2017, on Council recommendation, prescribes reduced state tax rates for a defined list of COVID-19 relief goods and devices by exempting state tax in excess of the specified capped rate for each listed tariff classification; the measure is time bound and linked to tariff headings in the Customs Tariff Act.

Input tax credit adjustment: cumulative ITC for April-June requires GSTR-3B filing with cumulative adjustments; May IFF window allowed.
The Sixth Amendment Rules, effective 1 June 2021, extend the deadline in rule 26 to 31 August 2021; require cumulative application of the relevant condition for April-June 2021 and mandate that the FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments; and amend rule 59(2) to allow registered persons to furnish May 2021 details via the Invoice Furnishing Facility from 1 June to 28 June 2021.

Extension of filing deadline for Form GSTR-4: due date moved and deemed effective from an earlier month.
The notification amends Notification No.57/GST-2 (26 April 2019) by substituting the second proviso's due date for filing FORM GSTR-4 for FY 2020-21 with the 31st day of July, 2021, under powers conferred by the Haryana Goods and Services Tax Act, 2017. The amendment is deemed to have come into force with effect from the 31st day of May, 2021.

Temporary reduced state tax rate for specified services imposes a uniform lower levy for a limited period.
The notification inserts a proviso to the table entry at serial number 3, column (3), item (iv), providing that for a defined limited period the state tax on services described in clause (f) shall, irrespective of the rate specified in column (4), be levied at a uniform reduced rate.

Extension of GST compliance deadlines: state notification postpones certain filing cut offs and adjusts proviso timelines.
Amendment substitutes earlier May cut off dates in the first paragraph of the prior notification with later June dates and, in one proviso, replaces a mid June cut off with a mid July date, thereby extending the due dates for specified GST compliances; the amendment is effective retrospectively from the thirtieth day of May, 2021 and otherwise leaves the prior notification's terms intact except as amended.

E invoice exemption for government entities removes the requirement for government departments and local authorities under Haryana GST rules.
Amendment inserts exemption for government departments and local authorities from the e invoice issuance requirement under the Haryana Goods and Services Tax Rules, 2017 by modifying notification No.17/GST-2 to add the words "a government department, a local authority" after the phrase "notifies registered person, other than", with the amendment effective from 1 June 2021.

Late fee waiver for GSTR-7 filers: excess penalty amounts above prescribed thresholds waived for returns from June 2021 onward.
The Government waives, for registered persons required to deduct tax at source, the portion of late fee under section 47 for failure to furnish FORM GSTR-7 by the due date that exceeds the prescribed daily threshold for tax periods from June, 2021 onward, subject to a capped total amount; the waiver applies only to the excess over those thresholds and does not relieve filing obligations or base late-fee liabilities.

Late fee waiver for delayed GSTR-4 returns: excess late fees waived based on whether state tax is payable.
Amendment to the state notification revises the late fee regime for FORM GSTR-4 from fiscal year 2021-22 by inserting a proviso that waives the portion of total late fee payable which exceeds specified thresholds, with separate thresholds for returns showing no state tax liability and for other registered persons, thereby capping late fee exposure for delayed filers.

Late fee waiver for delayed GSTR-1 filings, capped by turnover-based thresholds effective from June period onward.
The amendment waives the portion of late fee under section 47 for delayed furnishing of outward supplies in FORM GSTR-1 from the tax period/quarter of June, 2021 onward that exceeds fixed amounts set by class of registered persons. Three classes are specified-nil outward supplies, lower turnover band, and higher turnover band-with corresponding monetary caps; any late fee above those caps is waived for failures to furnish FORM GSTR-1 by the due date.

Late fee waiver for delayed GST returns provides conditional relief and staggered caps to ease compliance burdens.
The amendment substitutes a revised table prescribing class based grace periods and inserts provisos providing conditional waivers of late fee for delayed filing of Form GSTR-3B. It differentiates registered persons by aggregate turnover and by nil state tax returns, prescribes staggered waiver caps for later tax periods, and authorises a one time waiver of late fee excess for certain historic tax periods provided returns are filed within the defined relief window.

Interest relief for delayed GST payments: reduced interest for specified tax periods and amended return wording.
Amendment replaces the third paragraph wording with "liable to pay tax but fail to do so" and changes the Table heading to "Month/Quarter." It substitutes Table entries to provide time limited interest relief for March 2021, April 2021, May 2021 and the quarter ending March 2021, differentiating taxpayers by aggregate turnover (more than rupees five crores and up to rupees five crores) and by return filing categories, with reduced interest for initial grace periods and higher interest thereafter. The notification is deemed effective from 18th May 2021.

Certificate of Inspection requirement for rice exports: specified European states now; remaining European countries from next year.
Amendment makes Certificate of Inspection mandatory for export of Basmati and Non Basmati rice to EU member states and Iceland, Liechtenstein, Norway and Switzerland immediately, and mandatory for exports to other European countries from 1st January, 2022, modifying Notification No. 51/2015 2020 under the Foreign Trade (Development & Regulation) Act, 1992.

IEC updation period extended and modification fees waived for the current year to ease compliance burden.
The annual electronic updation requirement for Importer Exporter Code (IEC) records under paragraph 2.05(d) is extended for the current year by one additional month, permitting late verification and changes; fees for IEC modifications effected during the extended month are waived and set at nil.

Extension of small-account operational period under PMLA rules extends permitted operation until end of December 2021.
The Central Government has issued a notification under the Prevention of Money Laundering (Maintenance of Records) Rules, 2005 extending the period during which small accounts may remain operational until 31st December, 2021, effectuating a time-limited adjustment to the compliance window for small accounts within the PMLA record-maintenance framework.

House rent allowance options for tribunal members revised to permit government accommodation or capped allowance under amended rules.
The notification amends the 2020 Rules under section 184 of the Finance Act, 2017 by redefining the Search-cum-Selection Committee, omitting rules 4, 7 and 9, substituting rule 15 to grant certain senior office-holders the option of government accommodation or a house rent allowance effective from 1 January 2021 (with retrospective operation to implement a Supreme Court judgment), and replacing the Schedule to set out detailed, role-specific qualification criteria for appointment to chairs and member posts across listed tribunals and authorities.

Customs broker responsibility: notify changes in authorised cardholders and brokers are liable for employee acts under licence rules.
The corrigendum amends numbering and labels in Notification No. 41/2018 and adds that firms or companies must immediately notify the Deputy or Assistant Commissioner of Customs of any change in persons holding 'F', 'G' or 'H' cards engaged at a Customs Station; no other persons may be authorised employees. It imposes a supervisory duty on Customs Brokers, making them responsible for acts or omissions of their employees. It also restates grounds for licence revocation and forfeiture of security, including breach of bond, regulatory non compliance, misconduct, insolvency, unsoundness of mind, and conviction for offences.

Penalty waiver for GST non compliance under state law applies for registered persons during specified relief period.
The Government, relying on statutory power and Council recommendations, supersedes an earlier departmental notification and waives the amount of penalty payable by any registered person for non compliance with the notification dated 21 March 2020 for the specified relief period, without affecting actions or omissions prior to the supersession.

Exemption from annual return for small turnover registered persons for the relevant financial year, effective from August.
Exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees from the obligation to furnish the annual return for that year under the Meghalaya Goods and Services Tax Act, 2017, exercising the first proviso to section 44, with the notification effective from 1 August 2021.

Commencement of amended GST provisions appointed for 1 August 2021; ordinance powers specify date of coming into force.
Under the power of sub section (3) of section 1 of the Meghalaya Goods and Services Tax (Amendment) Ordinance, 2021, the Government, by Notification No. 29/2021 State Tax dated 30 June 2021, appoints the 1st day of August, 2021 as the date on which sections 4 and 5 of the Ordinance shall come into force.

Annual return obligation expanded: updated GST forms, reconciliation statement and revised verification for taxpayer filings.
Registered persons, excluding specified categories, must electronically furnish an annual return in FORM GSTR-9 by the prescribed due date; composition taxpayers must use FORM GSTR-9A. E-commerce operators collecting tax at source must submit FORM GSTR-9B. Taxpayers whose aggregate turnover exceeds the notified threshold must file a self-certified reconciliation statement in FORM GSTR-9C along with the annual return. The amendment updates FORM GSTR-9 and FORM GSTR-9C instructions and tables to capture transactions reported in later periodic returns, revises verification language to a self-declaration, and omits Part B Certification.