GST return filing flexibility extended for companies, allowing GSTR-3B and GSTR-1 submission through EVC or invoice facility.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended by inserting an additional proviso in rule 26 to extend the mode of furnishing returns and outward supply details for a registered person registered under the Companies Act, 2013. During the specified period, such a registered person is allowed to furnish the return under section 39 in FORM GSTR-3B and the outward supply details under section 37 in FORM GSTR-1 or through the invoice furnishing facility, with verification by electronic verification code (EVC).

GST interest relief for delayed return filing is revised with graded concessional rates for specified taxpayers and periods.
Interest under the Uttar Pradesh Goods and Services Tax regime is revised for delayed filing of specified returns for March 2021, April 2021, and the quarter ending March 2021. Taxpayers with aggregate turnover above five crore rupees in the preceding financial year are liable to interest at 9 per cent for the first 15 days from the due date and 18 per cent thereafter. Taxpayers with aggregate turnover up to five crore rupees, including those filing returns under section 39(1) and its proviso, and taxpayers filing under section 39(2), are granted a graded concessional structure.

GST return filing deadline extended for FORM GSTR-4, with retrospective effect from 30 April 2021.
Extension of the due date for furnishing FORM GSTR-4 under the Uttar Pradesh Goods and Services Tax Rules, 2017 for the financial year ending 31 March 2021. The specified persons are permitted to file the return up to 31 May 2021. The amendment is issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the recommendation of the Council and is deemed to have come into force with effect from 30 April 2021.

Minimum public shareholding obligations expanded to prescribe allocation thresholds for large offers and post-insolvency listings.
The amendment mandates that companies whose post-issue capital at offer price exceeds the upper threshold must allocate equity or convertible debentures equivalent to a specified value and at least five percent of each class; such companies must increase public shareholding to ten percent within two years and twenty-five percent within five years as specified by the regulator. The timeline proviso is reduced from eighteen to twelve months, and every listed company must maintain at least five percent public shareholding where that holding results from an approved insolvency resolution plan. Rules commence on Gazette publication.

Interest rate benchmark reform practical expedients introduced to ease transition for financial instruments and hedge accounting.
The amendment rules revise numerous Ind ASs to align references with the ICAI Conceptual Framework, substitute terminology (eg "costs of disposal"), and implement practical expedients and transitional provisions for Interest Rate Benchmark Reform-Phase 2 and select COVID-19 rent-concession clarifications. Key operative measures include practical expedients for changes in contractual cash-flow bases and lease modifications required by benchmark reform (subject to economic equivalence), hedge-accounting amendments (amendment of designations, treatment of hedge reserves, subgrouping and a 24 month deemed-identifiability rule), disclosure requirements on reform exposure and transition progress, and retrospective application guidance with relief where retrospective application is impracticable or unduly costly.

Databank of independent directors: late inclusion or renewal may be accepted under rule 6 subject to a late fee.
The amendment adds "or renewal" to applications for inclusion in the databank and inserts a new provision allowing the institute to accept delayed applications for inclusion or renewal under rule 6 of the Companies (Appointment and Qualification of Directors) Rules, 2014, on payment of an additional fee for such delay; it also sets the short title and commencement and is made under the powers of section 150 read with section 469 of the Companies Act, 2013.

Input tax credit eligibility extended to landowner-promoters; maintenance and repair of ships subjected to a designated GST rate, effective subsequently.
The amendment permits a landowner-promoter to utilise input tax credit charged by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts maintenance, repair or overhaul services of ships and vessels into the services table with a designated GST rate; the notification states the amendment is deemed effective from an earlier specified date in June 2021.

GST rate amendment: tariff code substitution and inclusion of Diethylcarbamazine in the notified list, effective as notified.
The amendment substitutes the Schedule I (2.5%) entry at S.No.259 A column (2) with tariff heading "9503" and inserts, in List 1 after serial 230, a new serial (231) adding Diethylcarbamazine; the changes are made under sections 9(1) and 15(5) of the Andhra Pradesh GST Act, 2017 and are deemed effective from 2 June 2021.

Reduced state GST rate for specified services applied temporarily following GST Council recommendation to amend notification.
Amendment inserts a proviso into G.O.Ms.No.259 that, for the specified temporary period, the state tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate in column (4), be levied at a uniform state tax rate. The change is made under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the GST Council and overrides the previously notified column (4) rate for that class of services during the stated interval.

Concessional SGST on Covid 19 relief supplies limited to capped rates for listed medical goods, reducing state tax liability.
Exempts the portion of State GST in excess of specified capped rates for a defined list of Covid 19 relief goods and equipment, using Customs Tariff classifications to identify eligible items; some items are nil rated, others assigned reduced SGST rates. The concession is made under statutory taxation authority on council recommendation and is time limited to the prescribed cut off date.

GST filing deadline extension permits cumulative input tax credit adjustment and delayed IFF submission for affected months.
The amendment extends a prior deadline under the Puducherry GST Rules, requires cumulative application of the input tax credit adjustment condition for April, May and June 2021, and mandates that FORM GSTR-3B for the period or quarter ending June 2021 be furnished with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish IFF details for May 2021 during a specified window in June 2021.

Extension of deadline for GST notification compliance: deadline moved to 31st July; amendment deemed effective from 31st May.
The amendment substitutes the proviso date in the earlier Puducherry GST notification, extending the deadline in the proviso from 31st May, 2021 to 31st July, 2021, and declares that the notification shall be deemed to have come into force with effect from 31st May, 2021.

Extension of compliance deadlines: amends prior GST notification by substituting May dates with June and July dates.
Amendment substitutes specified May date references in the prior GST notification with later June and July date references across clause (i), its proviso, and clause (ii), thereby extending the deadlines established by that notification. Issued under section 168A authority, the notification alters the operative dates in G.O. Ms. No. 12 dated 10th May, 2021 and is declared deemed to have come into force from the 30th day of May, 2021, making the revised dates effective for the relevant compliance obligations.

Registered person exclusion expanded to include government departments and local authorities under GST notification amendment.
Amendment inserts exclusion of a government department, a local authority, after the words "notifies registered person, other than" in the first paragraph of the earlier notification, enacted under sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, and the amendment is deemed to have come into force on the first day of June, 2021.

Late fee waiver for delayed FORM GSTR-7 filings reduces recoverable penalties beyond prescribed thresholds, easing compliance burden.
Waiver relieves registered persons required to deduct tax at source from the portion of late fee for failure to furnish FORM GSTR-7 (for June 2021 onwards) that exceeds a specified per day threshold and also waives the portion of total late fee that exceeds a specified aggregate threshold, limiting recoverable late fee to the prescribed lower amounts, effective from the stated commencement date under the Puducherry GST Act, 2017.

Late fee waiver for GSTR-4 returns: excess late fees above specified thresholds waived for nil central tax and others.
An additional proviso waives the portion of late fee payable under the Act for registered persons who do not furnish FORM GSTR-4 by the due date for financial years from 2021-22 onward. The waiver applies only to amounts of late fee in excess of category-specific monetary thresholds, distinguishing between returns with nil Central Tax liability and other registered persons.

Late fee waiver for GSTR-1 non-filers from June 2021 caps excess amounts above specified thresholds.
The amendment inserts a proviso waiving the total amount of late fee payable under section 47 for the tax period June 2021 onwards that is in excess of the amounts specified in the Table for specified classes of registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date; the provision is effective from 1 June 2021.

Late fee waiver for delayed GST returns: conditional relief windows and capped waiver amounts now govern GSTR-3B compliance.
Amendment substitutes the table categorising registered persons and tax periods to specify distinct waiver windows for late fees on delayed FORM GSTR-3B filings by turnover classes and quarterly filers, and inserts provisos waiving portions of late fees for returns from July 2017 to April 2021 filed within a specified relief window, sets a lower waiver threshold where Central tax payable is nil, and prescribes fixed nominal waiver caps for future tax periods by class; the changes are effective from a date in June 2021.

Interest rate relief: reduced late-payment interest slabs for specified GST returns for March, April and May, effective retrospectively.
The notification amends the Puducherry GST notification to substitute proviso wording and the rate table, replacing "Tax period" with "Month/Quarter" and redefining defaulting taxpayers as those "liable to pay tax, but, fail to do so." It prescribes tiered late-payment interest slabs for different turnover categories and return types for March, April and May 2021 (and the quarter ending March 2021), including an initial 15 day nil-interest window for specified small taxpayers, with the amendment effective retrospectively from 18 May 2021.

Correction of notification date replaces earlier date in official GST notification to reflect original issuance.
Corrigendum to G.O. Ms. No. 8 (10 May 2021) substitutes the expression "15th April, 2020" with "29th June, 2017" in two places in the first paragraph of the published notification, effecting a textual correction to the dates cited in the Gazette entry.