Authority for Advance Ruling membership is reconstituted through replacement of the retiring State Tax member.
Authority for Advance Ruling membership under the Telangana Goods and Services Tax Act, 2017 is amended by replacing Sri J. Laxminarayana with Sri S.V. Kasi Visweshwar Rao, Additional Commissioner (ST), presently Joint Commissioner (ST), Begumpet Division, following retirement on superannuation. The Authority continues to function from the Office of the Commissioner of State Tax, Telangana, Hyderabad.

Tariff classification correction updates a commodity HS code in a state GST notification to correct a typographic error.
A corrigendum to Notification (05/2021) No. FD 55 CSL 2021 substitutes the tariff/commodity classification entry in the notification Table at Sl. No. 8, column (2), replacing the previously printed code with the corrected code; the corrigendum is recorded as No. FD 55 CSL 2021 dated 16/06/2021 and published in the Karnataka Gazette, Extraordinary, Part IVA, No.569 dated 15th June 2021.

Covid-19 relief supplies receive concessional State GST on essential medical goods and oxygen-support equipment.
Concessional State GST is prescribed for specified Covid-19 relief supplies by exempting listed goods from tax in excess of the stated rates, including medical grade oxygen, Tocilizumab, Amphotericin B, Remdesivir, Heparin, Covid-19 testing kits, diagnostic kits, hand sanitiser, oxygen-support equipment, ventilators, BiPAP machines, temperature check equipment, and ambulances. The concessional treatment applies in public interest on the Council's recommendation, remains in force up to and inclusive of 30 September 2021, and is deemed to have come into force on 14 June 2021.

GST rate amendment reduces state tax on specified service for a limited period with retrospective effect.
Amendment to the Uttar Pradesh GST rate notification inserts a special proviso for the service described in clause (f) under serial number 3 of the table. For the specified period from 14 June 2021 to 30 September 2021, the state tax on that service is to be levied at a reduced rate of 2.5 per cent, notwithstanding the rate otherwise specified in the notification. The amendment is given retrospective effect from 14 June 2021.

Fixation of tariff values sets prescribed import values for specified edible oils, altering customs valuation and import compliance.
Amendment to the Customs tariff-value notification substitutes entries in TABLE-1 to prescribe tariff values (US$ per metric tonne) for seven edible oil items, including crude palm oil, RBD palm oil, palmolein variants and crude soybean oil, thereby adjusting the declared import values used for customs valuation and import compliance.

GST compliance deadline extension: amended rules allow cumulative ITC adjustment and extended filing window for affected returns.
The Fifth Amendment to the Goa GST Rules, effective 1 June 2021, extends the deadline in rule 26 to 31st August, 2021, mandates cumulative application of the specified condition for April-June 2021 with the FORM GSTR-3B for June 2021 or quarter ending June to include cumulative input tax credit adjustments, and allows furnishing of May 2021 details via IFF from 1 June to 28 June 2021.

Extension of GST notification deadline: prescribed date extended and amendment given retrospective effect to prior effective date.
The amendment replaces the figures, letters and words "31st day of May, 2021" with "31st day of July, 2021" in the second proviso of the third paragraph of the original Goa GST notification, thereby extending the prescribed deadline; the notification is declared to be deemed to have come into force with effect from the 31st day of May, 2021.

Deadline extensions for GST compliance alter specified notification dates, extending timelines and fixing new commencement.
Amendments substitute earlier calendar dates with later ones in clause (i), the proviso to clause (i), and clause (ii) of the earlier notification, thereby extending specified compliance timelines; the notification is declared to operate from the stated commencement date, making the revised dates effective from that commencement.

Exclusion of government departments and local authorities from notified registered person category under amended Goa GST notification.
The Government of Goa amends the first paragraph of Notification No. 38/1/2017 Fin(R&C)(133) by inserting the words "a government department, a local authority," after the phrase "notifies registered person, other than," thereby excluding government departments and local authorities from the class of registered persons covered by the notified provision under sub rule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017.

Late fee waiver for GSTR-7 returns: excess late fees waived for TDS deductors failing to file by due date.
The Government waives the amount of late fee payable by registered persons required to deduct tax at source for failure to furnish Form GSTR-7 for the month of June 2021 onwards by the due date, where such late fee exceeds twenty five rupees per day; additionally, the total late fee payable for such failure shall stand waived to the extent it exceeds one thousand rupees.

Late fee waiver for delayed composition return filings provides threshold relief for specified registered persons.
Amendment inserts a proviso waiving specified portions of the late fee liability for registered persons who fail to furnish FORM GSTR-4 by the due date from the financial year 2021-22 onward, providing a lower waiver threshold for returns with nil State tax and a higher threshold for other registered persons, thus limiting enforceable late fee exposure for those categories.

Late fee waiver for delayed GSTR-1 filings reduces payable late fee for specified small and nil suppliers.
The amendment waives the portion of late fee under the Goa Goods and Services Tax Act payable for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, insofar as that portion exceeds specified fixed amounts for three classes of registered persons: those with nil outward supplies, those with lower aggregate turnover in the preceding financial year, and those with higher but capped turnover, with effect from the stated tax period.

Late fee waiver for delayed GSTR-3B filings enabling conditional relief for specified taxpayers and tax periods.
Rationalizes the late fee waiver for delayed FORM GSTR-3B filings by prescribing differentiated grace periods and capped late-fee exposure tied to classes of registered persons based on aggregate turnover and return type. It provides conditional retrospective waiver for returns due July 2017-April 2021 if filed in a specified window, waiving late-fee amounts above modest thresholds and a lower threshold where state tax is nil. From June 2021 onwards the amendment caps payable late-fee exposure for defined classes by specifying fixed minimal fee floors.

Reduced GST interest rates offer temporary relief for late return payments for March to May tax periods.
Amendment revises the GST interest schedule for March, April and May tax periods by substituting the liability phrasing, changing the table heading to month/quarter and prescribing a staggered interest regime: higher-turnover taxpayers receive a short concessional rate followed by the standard rate; lower-turnover taxpayers and specified return categories receive an initial nil-interest window followed by stepped rates before the standard rate applies. The changes differentiate monthly and quarterly filers and are effective from a specified date in May 2021 as a temporary relief measure.

Tax liability timing: recognition required within the tax period containing the project's completion certificate or first occupation.
The amendment substitutes wording to clarify the actor and timing of tax liability: it replaces the subject phrase with ", who shall" and requires that liability be recognised in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, or the date of its first occupation, whichever is earlier, falls.

Input tax credit entitlement expanded so landowner promoters may use developer charged credit for apartment supplies within a project.
Amendment permits a landowner promoter to utilize 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. It also inserts a new item for maintenance, repair or overhaul services for ships and vessels, their engines and components, and updates cross references accordingly; the notification specifies an effective commencement date in June 2021.

Refund procedure amended to allow withdrawal, exclude deficiency-response time from limitation, and enable release of withheld refunds.
Amendments permit extension of time for revocation of cancellation by senior commissioners; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two year refund limitation where a fresh claim is filed after rectification; allow withdrawal of refund applications via FORM GST RFD-01W with automatic re-crediting of debited ledger amounts; and substitute FORM GST RFD-07 to provide distinct Part A (withholding) and Part B (release) procedures, enabling release of withheld refunds when conditions no longer exist.

GST classification change substitutes a tariff entry and adds Diethylcarbamazine to the state's notified schedule, altering tax classification.
The notification amends the State GST rate schedule by substituting the column (2) entry for S. No. 259A in Schedule I with tariff code "9503" and by inserting a new List 1 entry, serial (231) Diethylcarbamazine, thereby updating the classification and the notified list; the amendment takes effect from the date specified in the notification.

GST tariff classification correction replaces an incorrect entry for serial number eight under the State Tax Rate notification.
Classification correction for GST rate purposes substitutes tariff entry "3804 94" with "3808 94" in column (2) against serial number 8 of Notification No. 05/2021-State Tax (Rate) dated 14 June 2021 under the Arunachal Pradesh SGST framework.

Tariff classification amendment corrects a listed tariff code entry in the Union Territory GST rate notification, updating the table entry.
Corrigendum to Notification No. 05/2021 Union Territory Tax (Rate) (14 June 2021): in the Table, against Sl. No. 8, column (2), substitute "3804 94" with "3808 94", correcting the tariff classification entry in the UTGST rate schedule as published in the Gazette under G.S.R. 413(E).