GST compliance extension: cumulative input tax credit adjustment required and May details may be filed via IFF within the June window.
The Fifth Amendment Rules, 2021 deem the amendments effective from 1 June, 2021, extend the deadline in rule 26(1) fourth proviso to 31 August, 2021, mandate that input tax credit conditions apply cumulatively for April-June, 2021 with FORM GSTR-3B for June/quarter ending June furnished reflecting cumulative ITC adjustments, and allow registered persons to furnish May, 2021 details using the Invoice Furnishing Facility from 1 June to 28 June, 2021.

Refund withdrawal and withholding rules updated, allowing withdrawal of refund claims and streamlined release of withheld refunds.
Amendments permit extension of time for revocation of cancelled registration by designated officers; exclude the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year refund limitation; allow applicants to withdraw refund claims by filing FORM GST RFD 01W with re crediting of amounts debited from electronic ledgers; restructure withholding and release procedures by replacing FORM GST RFD 07 with Part A (withholding) and Part B (release) and enable officers to release withheld refunds when conditions no longer exist.

Extension of compliance deadlines: specified GST statutory and procedural time limits extended for affected actions.
Extension of time for completion or compliance under Chhattisgarh GST where statutory or notified time limits fall in the affected period: time for completion or compliance is extended to the notified later date covering proceedings, orders, notices, filings, appeals and submission of returns or documents. Exclusions apply to specified provisions and related rules; actions under rule 9 receive a distinct later cut-off. For notices rejecting refund claims, issuance of the related order is extended to fifteen days after receipt of the reply or to the notified later date, whichever is later.

Cumulative input tax credit adjustment requires May GSTR 3B to include combined April-May ITC; IFF window permitted.
The amendment mandates cumulative application of the input tax credit condition for April and May and requires the FORM GSTR 3B for May to be furnished with the cumulative ITC adjustment for those months. It further permits registered persons to furnish April details using the Invoice Furnishing Facility (IFF) from May 1 through May 28, establishing a defined submission window.

GSTR-1 filing deadline extended for April tax period to late next month under amended state notification.
The time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish return for the tax period April 2021 is extended until the twenty-sixth day of the month succeeding that tax period by amendment to Notification No. 83/2020-State Tax; the notification is deemed effective from 1st May 2021.

Extension of FORM GST ITC-04 filing deadline for job-worker transactions, now permitted until end of May.
The State Government extends the period for furnishing FORM GST ITC-04 for goods dispatched to a job worker or received from a job worker during 1 January 2021 to 31 March 2021, until 31 May 2021; the notification is deemed to have come into force on 25 April 2021.

Return filing extension: permits FORM GSTR-4 submission for the relevant financial year under amended notification with retrospective effect.
The amendment requires specified persons to furnish the return in FORM GSTR-4 of the Chhattisgarh Goods and Services Tax Rules, 2017 for the financial year ending 31st March, 2021, by 31st May, 2021, and declares the amendment to be deemed effective from 30th April, 2021.

Late fee waiver for delayed GSTR-3B returns grants limited cure periods for specified taxpayers for designated tax periods.
The notification amends Notification No. 76/2018 to waive the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, by allowing short cure periods from the due date for designated tax periods, with eligibility tied to aggregate turnover categories and the relevant filing obligations under section 39.

Late fee schedule updated for taxpayers by turnover and return type, imposing staged percentage rates after the filing due date.
The amendment adds a table to Notification No. 13/2017 prescribing staged percentage rates after the due date for specified return periods, differentiating taxpayers by aggregate turnover and return-filing category: for certain categories Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter; for higher-turnover taxpayers 9 per cent for the first 15 days and 18 per cent thereafter. The change is made under section 50(1) read with section 148 and is deemed operative from 18th April, 2021.

Return filing option for companies: permits filing GSTR-3B and GSTR-1 or IFF verified by EVC during amendment period.
The amendment inserts a proviso in rule 26(1) permitting persons registered under the Companies Act to, for the specified period, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or by using the Invoice Furnishing Facility, with all filings required to be verified through an Electronic Verification Code (EVC).

Corrigendum to customs notification narrows substitution to TABLE 1 and replaces entries for specified serial numbers.
Corrigendum to Notification No. 53/2021 Customs (N.T.) replaces the original phrase referencing TABLE 1, TABLE 2 and TABLE 3 with a provision confining substitution to TABLE 1 and substituting new serial numbers and entries for serial numbers 1 through 7 in TABLE 1.

Notification Amendment extends GST compliance deadlines by substituting original deadlines, effective with retrospective commencement by order.
The State Government amends an existing notification to substitute specified deadline dates in the first paragraph with later calendar dates for GST compliance obligations, and declares that the notification shall be deemed to come into force from an earlier specified date, thereby giving the amendments retrospective operative effect.

GST return filing option for companies allowed temporarily via GSTR-3B and GSTR-1 verified by EVC.
The amendment permits companies registered under the Companies Act to, for the specified period, furnish returns using FORM GSTR-3B and details of outward supplies in FORM GSTR-1 or via the Invoice Furnishing Facility, provided submissions are verified through an Electronic Verification Code (EVC); the rule is enacted under delegated powers and is deemed retrospective to the stated commencement date.

Exchange rate determination under section 14: prescribed rates govern valuation for imports and exports, effective from notification.
The Central Board, under section 14 of the Customs Act, 1962, prescribes distinct rates of exchange for listed foreign currencies for valuation of imported and exported goods, effective from 18th June, 2021, superseding Notification No.51/2021-Customs(N.T.). The rates are set out in two annexed schedules: Schedule I (per unit rates) and Schedule II (per 100 units) specifying import and export rupee equivalents.

GST filing period extended to include May 2021 under amended notification, amendment effective from June 1, 2021.
Amends Notification F.No. 3240/CTD/GST/2020/12 by inserting the words and figures "and May, 2021" into the second proviso to expand its temporal scope, and declares the amendment to be effective from 1st June, 2021.

Time-limit extension for GSTR-1 filing: outward supplies return deadline postponed to the twenty-sixth day following the tax period.
An amendment inserts a proviso extending the time-limit for furnishing outward supplies details in FORM GSTR-1 for registered persons required to furnish return for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period; the notification is deemed to have come into force on the first day of May 2021.

Concessional GST rates for specified Covid 19 relief supplies cap state tax liability through listed tariff based exemptions until end of September.
Provides concessional state tax treatment for specified Covid 19 relief supplies by exempting state tax to the extent it exceeds prescribed capped rates for listed goods and medical devices. The notification identifies affected tariff items and assigns an applicable rate cap for each entry, limiting state tax leviable under section 9 of the Maharashtra Goods and Services Tax Act, 2017 on those goods when supplied for Covid 19 response.

Reduced GST rate on specified services temporarily mandates a lower central tax irrespective of listed rates.
The Government amends the state tax rate notification to insert a proviso applying a uniform central tax treatment to the services listed under item (iv) after clause (f), so that for a specified limited period the central tax on that service description shall be levied irrespective of the rate shown in the rate column, thereby overriding the columnar rate for that period.

GST deadline extension shifts specified notification dates to a later quarterly schedule, altering statutory commencement dates.
Amendment of Notification No. S.O. 197 dated 17 December 2020 substitutes specified calendar dates in the first paragraph: earlier day references are replaced by later corresponding day references pursuant to the Governor's exercise of power under section 128 of the Bihar Goods and Services Tax Act, 2017.

Unit establishment by international agencies in IFSC permitted; Board of Approval may set terms and grant regulatory exemptions.
Multilateral, unilateral or international agencies notified under the United Nations (Privileges and Immunities) Act, 1947 may set up local or regional offices as Units in the International Financial Services Centre. Applications go to the Board of Approval via the Development Commissioner; the Board sets terms and conditions based on the Development Commissioner's recommendation and may exempt such Units from Rule provisions including positive Net Foreign Exchange requirements and Annual Performance Report filing. The Board will consider extensions of the Letter of Approval.