Purchase tax rebate for Sonamukhi exports granted, subject to non refund of deposited tax, interest or penalties.
Under powers conferred by section 174(2A) of the Rajasthan GST Act, the State Government grants a 100% rebate of purchase tax payable under the Rajasthan Sales Tax Act on purchase of Sonamukhi in the course of export outside India, subject to the condition that any purchase tax, interest or penalty already deposited shall not be refunded.

Concessional GST on specified medical supplies extended with reduced rates and exemptions for pandemic relief until expiry.
Concessional GST treatment is specified for a defined list of medical goods and related equipment by notification under the Rajasthan Goods and Services Tax Act, 2017, prescribing nil or reduced state-tax rates for goods identified by customs tariff headings and described in the Table, and limiting the state GST chargeable on those items to the amounts stated; the notification remains in force up to and inclusive of 30 September 2021.

State GST rate adjustment: temporary uniform levy on specified services irrespective of previously notified rates.
The State amends notification No. F.12(56)FD/Tax/2017-Pt-I-49 to add a proviso to item (iv) against serial number 3: services described in clause (f) of that item shall, for a limited period, be levied state tax at a uniform rate irrespective of the rate previously specified in the schedule, pursuant to powers under specified sections of the State GST Act and on the recommendation of the Council in the public interest.

Concessional SGST rates for specified Covid 19 relief supplies capped at listed rates until the end of September 2021.
Government of Meghalaya limits state GST on specified Covid 19 relief goods to the rates shown in the notification table by exempting that part of state tax which exceeds the corresponding specified rate for each listed tariff item; the measure covers identified medical supplies, therapeutics, diagnostic and respiratory equipment, testing kits, sanitizers and ambulances and remains in force up to and inclusive of 30th September 2021.

Temporary reduced state tax rate for specified services: concessional levy irrespective of listed rates during the notified period.
The amendment inserts a proviso varying the state tax for services described under item (iv), clause (f) of serial number 3 in the original notification, providing that for the notified period the state tax on those specified services shall be levied at a concessional rate irrespective of the rate previously specified in the notification's rate column.

Late fee waiver for delayed GSTR-3B filings for specified taxpayers extending relief for defined return periods.
The amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, by providing limited waiver windows measured from the due date for defined tax periods: a fifteen day window for larger taxpayers for March-April 2021, and thirty day windows for smaller taxpayers for March-April 2021 and for the January-March 2021 quarter; the notification is effective from 20 April 2021.

Reduced interest on delayed GST returns: graded relief by turnover band and filing delay for March-April 2021 returns.
The notification inserts a table providing differentiated interest treatment for delayed GST returns relating to March and April 2021: higher turnover taxpayers face a reduced interest rate for the first fifteen days from the due date and a higher rate thereafter; lower turnover taxpayers and those covered by the proviso to subsection (1) and subsection (2) of Section 39 receive nil interest for the first fifteen days, an intermediate rate for the next fifteen days, and the higher rate thereafter. The amendment applies to returns specified under Section 39 and the quarter ending March 2021 and is effective retrospectively from 18 April 2021.

Return filing flexibility: companies may file GST returns and outward supply details using prescribed forms verified via EVC.
The amendment permits persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GST-3B and to furnish details of outward supplies under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through an Electronic Verification Code (EVC).

Extension of EVC deadline permits electronic return filing with cumulative input tax credit adjustment for affected tax periods.
The amendment permits returns to be furnished by EVC beyond the earlier deadline, declares rule 36(4) conditions to apply cumulatively for April, May and June 2021 with the June return or quarter return filed with cumulative input tax credit adjustments, and allows registered persons to furnish May outward-supply details using the Invoice Furnishing Facility within a specified window in June 2021.

Due date extension for GSTR-4 filings to a July deadline, deemed effective from the prior May filing date.
Amends a prior notification to substitute the due date for filing FORM GSTR-4 for financial year 2020-21 from 31st May, 2021 to 31st July, 2021. The amendment is effected under powers conferred by section 148 of the Goods and Services Tax Act, and the notification is deemed to have come into force with effect from 31st May, 2021, thereby retroactively extending the filing deadline by substitution in the proviso of the earlier notification.

Extension of compliance due dates: specified GST filings falling in April-June are deferred to late June and mid July.
Amendment substitutes specified original May deadlines in the prior notification with later June and July dates across clause (i), its proviso, and clause (ii), thereby extending due dates for certain GST compliances; the amendment is deemed to have come into force from 30th May 2021 and applies retroactively to the covered period.

E-invoice exclusion for government departments and local authorities removes them from mandatory e-invoice requirement under GST rule.
The notification inserts the words "a government department, a local authority," into Notification No. 441-F.T. dated 3 April 2020 to exclude government departments and local authorities from the e-invoicing obligation, with effect from the beginning of June 2021.

Late fee waiver for TDS deductors: excess late fees on FORM GSTR-7 filings from June 2021 are waived.
Waives the portion of late fee under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards that exceeds twenty-five rupees per day, and provides that total late fee amounts in excess of one thousand rupees shall stand waived, effective from 1 June 2021.

Late fee waiver for GSTR-4 filings: excess fees above prescribed thresholds waived for eligible taxpayers from June implementation.
Amendment inserts a proviso waiving the total late fee under section 47 for financial year 2021-22 onwards for registered persons who fail to furnish FORM GSTR-4 by the due date: waiving amounts in excess of specified thresholds where state tax payable in the return is nil, and a higher threshold for other registered persons; the amendment amends notification No. 2311-F.T. dated 29-12-2017 and is effective from 1 June 2021.

Late fee waiver for GSTR-1 returns limits payable late fees for eligible registrants who miss filing deadlines.
Where registered persons fail to furnish FORM GSTR-1 by the due date for tax periods from June 2021 onward, the total late fee payable shall be waived to the extent it exceeds fixed cap amounts specified for defined classes of registrants, with classes distinguished by nil state-tax liability and by tiers of prior-year aggregate turnover, and the amendment operates from June 2021.

Late fee waiver for GSTR-3B: conditional amnesty and threshold-based relief for eligible delayed filings.
Provides a conditional amnesty for late fees under section 47 for FORM GSTR-3B: returns for July 2017-April 2021 filed within the prescribed filing window will have late fees waived to the extent they exceed specified floors (lower floors where state tax is nil). For June 2021 onwards, distinct short filing windows and fixed late fee floors apply by class of registrant based on aggregate turnover and nil central tax status, with relief limited to amounts above the specified thresholds.

Reduced delayed tax interest rates provide phased relief for specified March-May tax periods, easing short-term compliance burden.
Amends the West Bengal GST notification by substituting the phrase with "liable to pay tax but fail to do so", changing the table heading to "Month/Quarter", and replacing serials 4-7 to prescribe staged, reduced interest rates and initial nil-interest windows for taxpayers by aggregate turnover and return-filing category for March, April and May 2021; the notification is deemed effective from 18 May 2021.

Concessional State GST rates reduce tax on COVID-19 relief supplies, with full exemption for specified medicines.
Arunachal Pradesh grants a time-bound concessional State GST rate on specified COVID-19 relief supplies by exempting tax beyond prescribed residual rates. Medical-grade oxygen, remdesivir, heparin, testing and diagnostic kits, sanitizers, oxygen-support equipment, ventilators, crematorium furnaces and temperature-check equipment are taxable at 2.5% State GST. Tocilizumab and amphotericin B receive full State GST exemption, while ambulances are taxable at a concessional 6% State GST rate. The concession remains effective up to and including 30 September 2021.

Concessional GST rates for COVID 19 relief goods reduce State tax on specified medical supplies until notified deadline.
The Gujarat notification exempts specified goods used for COVID 19 relief from State tax to the extent the tax exceeds the rate shown against each listed tariff heading; the Table identifies the goods by tariff descriptions and specifies the concessional or nil rates applicable to each entry, and the concession is time limited to remain in force up to the stated terminal date.

Temporary state tax rate for specified services is fixed at 2.5 per cent irrespective of the otherwise applicable rate.
State tax on services covered by clause (f) of item (iv) against serial number 3 is temporarily levied at 2.5 per cent, irrespective of the otherwise applicable rate, from 14 June 2021 to 30 September 2021 under the Arunachal Pradesh goods and services tax rate framework.