Temporary GST rate reduction for services to funeral, burial and cremation structures lowers central tax liability for a limited period
Gujarat amended its SGST rate notification to insert a proviso that, for the period beginning 14 June 2021 and ending 30 September 2021, the central tax on the service specified in clause (f) of serial number 3, item (iv) shall, irrespective of the rate shown in the rate column, be levied at a reduced rate of central tax.

Rescission of Customs Notification withdraws prior exemption while preserving actions taken before rescission.
The Central Government, exercising powers under the Customs Act and the Customs Tariff Act, rescinds a prior customs exemption notification as necessary in the public interest, and preserves legal effect for acts done or omissions made before the rescission through an express saving clause.

Time limit extension for furnishing outward supplies return extends filing deadline for April tax period to next month's prescribed date.
The amendment inserts a proviso into Notification No. 83/2020-State Tax extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under sub-section (1) of section 39, for the tax period April, 2021, until the twenty-sixth day of the month succeeding that tax period.

Extension of FORM GST ITC-04 filing deadline for job-worker consignments, providing additional time for affected taxpayers to comply.
Extension of time is granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker during 1 January to 31 March, 2021, with the due date extended up to 31 May, 2021; the notification takes effect retrospectively from 25 April, 2021 and is issued by the state excise and taxation department.

Furnishing GSTR-4 return required for the relevant financial year, with a retroactive deemed effective date.
The amendment requires specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March, 2021, up to the 31st day of May, 2021, by inserting a proviso into Notification No. 21/2019-State Tax; the notification is deemed to have come into force from the 30th day of April, 2021.

Export restriction of Remdesivir now classifies injections and API as restricted; advance authorisations need no separate permission.
Export of Injection Remdesivir and Remdesivir Active Pharmaceutical Ingredients (API) has been reclassified from Prohibited to Restricted with immediate effect; exports under Advance Authorisations issued under Chapter 4 of the Foreign Trade Policy/Handbook of Procedures do not require a separate export authorisation or permission.

Extension of ITC-04 filing deadline granted, new deadline set and amendment given retrospective effect to original date.
The Commissioner amends Notification No. 02/2021-C.T./GST to substitute the originally prescribed due date for furnishing FORM ITC-04 for the Jan-March 2021 period with a later date, and declares the amendment to be deemed effective from the original due date, thereby altering the filing timeline for the specified input tax credit statement.

Concessional SGST rates for Covid 19 relief supplies prescribe reduced tax treatment and exemptions on specified medical goods.
The State Government, under section 11(1) of the Sikkim GST Act and on Council recommendation, notifies concessional SGST treatment for specifically listed COVID 19 relief goods by prescribing applicable state tax rates for each tariff entry. Designated items include medical oxygen, specified medicines (e.g., Tocilizumab, Amphotericin B, Remdesivir), heparin, testing and diagnostic kits, sanitizers, ventilators and related devices, oxygen concentrators, pulse oximeters, temperature check equipment, helmets for non invasive ventilation, crematorium furnaces and ambulances; some entries are Nil rated while others attract reduced rates. The notification is effective up to and inclusive of 30th September, 2021.

Concessional CGST rate for Covid relief supplies applies to specified medical goods, imposing reduced or nil tax until specified date.
Concessional CGST relief exempts the portion of central tax exceeding the specified reduced or nil rate for listed Covid 19 relief goods by reference to their tariff headings; the table designates particular medical supplies and devices with assigned reduced or nil CGST rates, and the concession is time limited to the notification's stated terminal date.

Concessional IGST rates on specified COVID 19 relief supplies reduce tax on medicines, oxygen and medical equipment until end of September.
Concessional IGST rates are prescribed for specified COVID 19 relief goods listed by tariff classification, reducing the integrated tax payable on those supplies to the rates indicated against each entry. The measure identifies categories including medical grade oxygen, specified drugs, COVID 19 testing and inflammatory diagnostic kits, sanitizers, ventilation helmets, oxygen equipment, ventilators and related consumables, diagnostic and monitoring devices, ambulances and crematorium furnaces, each assigned a specific IGST rate; the notification exempts integrated tax in excess of those rates and is temporary in character until the end of September as noted.

Concessional UTGST rates for Covid 19 relief supplies set, reducing tax burdens on specified medical goods and equipment.
The Central Government, under the Union Territory Goods and Services Tax Act, 2017, exempts the portion of UT tax exceeding specified rates for listed Covid 19 relief supplies by tariff heading - including medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, ventilatory and oxygen equipment, pulse oximeters and ambulances - prescribing the applicable UTGST rate or nil rate against each item and making the concessional regime operative up to and inclusive of 30th September 2021.

Concessional GST rates for Covid-19 relief supplies limit state tax on specified medical items until late September.
Notification prescribes concessional Bihar state tax treatment for specified Covid-19 relief supplies by listing tariff classifications and applying reduced or nil state tax rates as set in the Table for items such as medical grade oxygen, specified drugs, diagnostic and testing kits, ventilators and respiratory devices, oxygen concentrators, pulse oximeters, sanitizers, helmets for non-invasive ventilation, crematorium furnaces and ambulances; the concessional rates apply up to and inclusive of 30th September 2021.

GSTR-1 filing deadline extension: May 2021 returns included under the extended due date, effective from June commencement.
The Commissioner amended Notification No. 13/2020-C.T./GST by inserting "and May, 2021" into the second proviso, thereby extending the filing deadline for FORM GSTR-1 to include the tax period of May, 2021; the amendment is effective from 1 June 2021 and issued as Notification No. 04/2021-C.T./GST dated 14/06/2021.

Temporary UTGST rate change for specified services: a fixed union territory tax rate applies for a limited period.
The notification amends the principal UTGST rate notification to impose, for a limited period beginning on the notification date and ending on a specified cutoff, a fixed union territory tax rate on services described in item (iv)(f) of serial number 3, to be levied irrespective of the rate shown in the principal notification; the amendment is made by the Central Government on Council recommendation under the Union Territory and Central GST statutory powers.

Integrated tax rate change: temporary lower IGST on specified services following GST Council recommendation during a limited period.
Inserts a proviso in the rate table of Notification No. 08/2017 to levy a reduced integrated tax on the services described in the specified clause for a limited period beginning in mid June and ending at the close of September, such levy to apply irrespective of the rate otherwise specified in the Table, implementing the GST Council's recommendation and effecting a temporary modification to the rate schedule under the statutory powers invoked.

Central tax reduced for specified services for a temporary period under amended notification, affecting levy and compliance.
Insertion of a proviso in Notification No. 11/2017-Central Tax (Rate) prescribing that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the central tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in column (4), be levied at a reduced central tax rate.

State tax rate on specified services temporarily fixed below scheduled rate for a defined period.
A proviso is inserted into Notification No. 11/2017-State Tax (Rate) to provide that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the state tax on the service described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the table, be levied at the temporarily prescribed rate.

Appointment of Member: Anand Mohan Bajaj designated as Member under SEBI Act, replacing prior notification entry.
The Ministry of Finance amends the principal notification by substituting the entry at serial number two, designating Anand Mohan Bajaj as a Member, thereby modifying the listed composition of members under the authority conferred by the Securities and Exchange Board of India Act.

Late fee waiver for delayed GSTR-3B filings: limited post-due-date windows granted to specified classes of taxpayers.
The state notification inserts a proviso waiving late fees for failure to furnish FORM GSTR-3B by the due date for specified classes of registered persons, defining for each class the relevant tax periods and a limited period after the due date during which late fees are waived: a fifteen-day waiver window for taxpayers above the aggregate turnover threshold for March and April 2021; a thirty-day window for taxpayers at or below the threshold liable under the primary return-filing requirement for March and April 2021; and a thirty-day window for below-threshold taxpayers liable under the proviso to the primary requirement for January-March 2021. The amendment is effective from the notified commencement date.

Late fee structure for GST returns updated, with staged waiver and incremental rates based on turnover and return type.
The amendment inserts entries prescribing a staged late-fee regime for GST returns: taxpayers above the turnover threshold face a reduced rate for the first 15 days after the due date and a higher rate thereafter; taxpayers at or below the turnover threshold (under section 39(1) and its proviso) and those under section 39(2) receive an initial waiver or reduced rate for the first 15 days, a moderate rate for the next 15 days, and a higher rate thereafter for specified periods. The amendment is effective from 18 April 2021.