Filing relaxation: companies may submit GSTR-3B and outward supply returns via EVC within notified transitional period.
Registered companies may, for the period 27th April, 2021 to 31st May, 2021, furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via Invoice Furnishing Facility, provided such submissions are verified through an Electronic Verification Code (EVC).

Notification date amendment shifts statutory dates; substitutions applied and given retrospective effect from the earlier date.
The notification amends the principal State Tax notification by substituting "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July" in the first paragraph; the amendment is made under section 128 of the Goods and Services Tax Act and is effective from 30th March, 2021.

GST rate corrigendum corrects tariff classification, substituting one HS code for another to guide applicability under the notification.
Corrigendum to Notification No. 5/2021-State Tax (Rate) replaces the tariff classification at Sl. No. 8, column (2), substituting "3804 94" with "3808 94", as a ministerial correction issued under the Gujarat Goods and Services Tax Act, 2017 on 23 June 2021; the corrigendum rectifies the classification identifier without altering rates or other conditions, and the corrected code should be used for GST compliance for that notification entry.

Industrial training entitlement expanded for articled assistants, setting eligibility, duration, supervisor qualifications, foreign placements and service credit.
The amendment creates a comprehensive industrial training regime: eligible articled assistants who have passed the requisite intermediate examination and completed minimum practical training may undertake Council approved industrial training in prescribed public bodies or qualifying undertakings, including specified foreign placements. The Council may set qualifying thresholds and recognise member officers to impart training. Training requires a Council approved agreement, three months' notice to the principal, and a completion certificate from the member; the certified industrial training period is treated as service under articles. Regulation 54's referenced period is extended to eighteen months and regulation 58 is textually clarified.

GSTR-1 outward-supply reporting deadline extends for monthly return filers for the April and May 2021 tax periods.
Furnishing of outward-supply details in FORM GSTR-1 for registered persons filing monthly returns under section 39(1) of the Telangana GST Act is extended for the April 2021 and May 2021 tax periods. The due date is the twenty-sixth day of the month succeeding the relevant tax period. The amendment takes effect from 1 May 2021.

Specified Person status verification enables withholding agents to identify higher TDS/TCS applicability via a PAN-based compliance check.
Compliance verification for higher withholding under Section 206AB and Section 206CCA is provided via a portal-based "Compliance Check" that identifies "Specified Persons"-those who have not filed returns for the two relevant assessment years and meet specified TDS/TCS thresholds, excluding certain non-residents. Registered tax deductors/collectors use TAN-based registration and a principal officer to access PAN Search and Bulk Search modes, which return masked identifying data, PAN-Aadhaar link status and the determined "Specified Person" status with relevant timestamps.

Timing of tax liability clarified: liability falls in the tax period containing completion certificate issuance or first occupation.
The amendment fixes accrual of tax liability for immovable property projects in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls, and substitutes the phrase "in whose case the liability to" with ",who shall", thereby clarifying the subject and temporal limit for liability.

Input tax credit utilisation: landowner-promoters may use developer-promoter charged tax credit to pay tax on supplied apartments.
Amendment permits a landowner-promoter to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project, creating an express intra-project input tax credit entitlement.

GST rate amendment: tariff entry substitution and addition to state notification, altering classification and deemed commencement.
The notification amends a state GST Schedule I (2.5%) by substituting the entry for serial 259A from "4016 or 9503" to "9503" and by adding Diethylcarbamazine as serial 231 in List 1; these changes are deemed to have come into force from 2nd June, 2021.

Extension of GSTR-1 filing deadline: May return due date extended by government notification to ease compliance.
The Commissioner of State Tax amends Notification No.101/GST-2 (15 December 2020) by inserting the words "and May, 2021" after "April, 2021" in the second proviso, thereby extending the temporal scope of the proviso to include the May 2021 tax period for Form GSTR-1 filing.

Refund withholding and withdrawal: rules allow applicants to withdraw refund claims before sanction and exclude deficiency period.
Amendments allow extension of time for revocation of cancellation by senior officers; exclude the period 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 before any sanction or notice with automatic re crediting of amounts debited from electronic ledgers; and revise FORM GST RFD 07 to provide distinct orders for withholding (Part A) and release (Part B) of refunds, including authority to release withheld refunds when conditions no longer exist.

Extension of GSTR-4 filing deadline for the financial year to a later date easing taxpayer compliance obligations.
The Finance Department amended a prior State GST notification under section 148 to substitute the previously prescribed GSTR-4 due date with a later date, thereby changing the statutory filing timeline. The amendment expressly provides that the substituted date is to be deemed effective from the original prescribed date, effectuating a retrospective change to the filing deadline.

Notification amendment under Odisha GST updates multiple deadline dates and deems the changes effective from May thirtieth.
Revises specific deadline dates in a prior Finance Department notification under the Odisha Goods and Services Tax framework by substituting May deadlines with June and July equivalents in several clauses, and declares the notification to be deemed effective from the thirtieth day of May, 2021.

GST notification amendment: includes government departments and local authorities among entities excluded from certain registered person provisions.
The amendment inserts the words "a government department, a local authority," after the words "notifies registered person, other than" in the first paragraph of the cited Odisha GST notification, thereby expanding the entities referenced in that exclusion clause under the Odisha Goods and Services Tax Rules.

Late fee waiver limits recoverable GST late fees for GSTR-4 filers depending on whether state tax is payable.
Amendment waives the portion of late fee payable under section 47 for FORM GSTR-4 returns from FY 2021-22 onwards that exceeds specified thresholds: a lower threshold where the State tax payable is nil, and a higher threshold for other registered persons, thereby limiting recoverable late fee to amounts up to those thresholds.

Late fee waiver for delayed GSTR-1 filings: capped charges set by turnover category and applicable prospectively.
Amends a state GST notification to waive the portion of late fee under section 47 in excess of prescribed caps for failure to file FORM GSTR-1 by the due date, by classifying registered persons into three turnover-based categories and prescribing a fixed maximum payable late fee for each class, effective from 1 June 2021.

Late fee waiver for TDS deductors: excess late fee on delayed GSTR 7 filings exempted, with a capped liability remaining.
The notification prescribes a waiver of the portion of the late fee under section 47 for registered persons required to deduct tax at source under section 51 who fail to furnish FORM GSTR-7 from the stated tax period. It exempts amounts of late fee in excess of twenty-five rupees per day and provides that total late fee amounts exceeding one thousand rupees shall stand waived, thereby capping and limiting late fee liability while preserving the minimum per-day fee.

Late fee waiver for delayed GSTR-3B filings, specifying class-based caps and a limited filing window for prior periods.
Amendment rationalises late fee under section 47 of the CGST Act for FORM GSTR-3B from June 2021 by substituting a Table that prescribes class based waiver periods by aggregate turnover and inserting provisos: historic non filings for July 2017-April 2021 filed between 1 June and 31 August 2021 have late fee waived to the extent it exceeds specified thresholds (with a lower threshold where State tax is nil); for June 2021 onwards fixed waiver thresholds are prescribed by class of registered persons for late filing.

Reduced interest on delayed GST payments provides temporary relief under amended state notification for specified tax periods.
Amendment grants temporary, tiered reductions in interest on delayed GST payments for specified tax months by substituting language to "liable to pay tax but fail to do so," changing the period heading to "Month/Quarter," and replacing table entries to set nil, reduced and standard interest slabs differentiated by aggregate turnover and return-filing category; the notification is deemed effective from an earlier specified date.

FORM GST ITC-04 filing deadline for job-work goods was extended for declarations relating to the relevant quarterly period.
FORM GST ITC-04 filing deadline for goods dispatched to, or received from, a job worker during January to March 2021 was extended until 30 June 2021 under the Telangana Goods and Services Tax framework. The extension applied to the job-work declaration requirement and took effect retrospectively from 25 April 2021.