Return filing extension for companies permits GSTR-3B and GSTR-1 filings via EVC for a specified filing window.
The amendment to Rule 26(1) of the Mizoram GST Rules permits persons registered under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings for the specified window are verified through an Electronic Verification Code (EVC); the amendment takes effect on publication in the Official Gazette.

Timing of tax liability clarified: liability tied to the tax period containing completion certificate issuance or first occupation.
The notification amends the timing of tax liability wording to require persons "who shall" be liable, specifying that liability arises "in the tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority or date of its first occupation, whichever is earlier, falls." The amendment is effective from the 2nd day of June, 2021.

Extension of GST compliance deadlines and cumulative input tax credit adjustment required for quarterly return filing.
Amendments extend certain GST compliance deadlines and adjust filing mechanics: the rule 26 deadline is postponed; rule 36 requires the specified condition to apply cumulatively for April, May and June 2021 and mandates that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be filed with cumulative input tax credit adjustments for those months; rule 59 permits filing of Invoice Furnishing Facility details for May 2021 within a prescribed window in June 2021.

Notification date amendments extend specified filing and compliance deadlines by substituting earlier cut off dates and confirming effectiveness.
Amendments substitute multiple cut off dates in clause (i), proviso to clause (i), and clause (ii) of the principal State Tax notification, replacing end of May dates with end of June dates and shifting one mid June deadline to mid July, thereby altering the filing and compliance timetable; the notification is declared to come into force with effect from the 30th day of May, 2021.

Exclusion of government departments and local authorities from notified registered person status under rule; notification amended.
Amendment inserts the words "a government department, a local authority," into the first paragraph of the principal notification under the Mizoram Goods and Services Tax Rules pursuant to sub rule (4) of rule 48, thereby expressly excluding government departments and local authorities from the class of notified registered persons in Notification No. 13/2020 State Tax.

Late fee waiver for delayed GSTR 7 returns: excess daily penalties and aggregate excess late fees are waived.
Waives late fee amounts for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 by the due date for returns from June 2021 onward, specifically cancelling late fee sums that exceed a prescribed daily penalty threshold while limiting the waiver by an overall capped amount; filing obligations and payable fees within the daily threshold or aggregate cap remain unaffected.

Late fee waiver for GSTR-4 returns: excess late fees waived where central tax is nil or for other registrants.
The notification amends the earlier state GST notification to waive, for returns in FORM GSTR-4 for financial year 2021-22 onwards, the portion of late fee payable that exceeds specified thresholds: amounts in excess of two hundred and fifty rupees where central tax payable in the return is nil, and amounts in excess of one thousand rupees for other registered persons.

Late fee caps for GSTR-1 filing: waiver of excess late fees for specified classes of registrants effective from the stated tax period.
Insert provision waiving late fee amounts in excess of specified caps for failure to furnish outward supplies in FORM GSTR-1 by the due date for tax periods/quarters from June 2021 onward, with distinct caps prescribed for registrants with nil outward supplies and for registrants falling within two turnover bands based on their preceding financial year aggregate turnover.

GST Rate Amendment adds ship maintenance services to taxable schedule and permits developer promoter utilisation despite first proviso.
The notification amends the Mizoram State GST rate schedule by adding a proviso allowing a developer promoter to utilise certain benefits notwithstanding the first proviso, and by inserting item (ib) under serial number 25 to cover maintenance, repair or overhaul services for ships and vessels with the applicable State tax rate; references are adjusted to include the new item (ib). The amendments are effective from the 2nd day of June, 2021.

Late fee waiver for GSTR-3B filings extends concessions to registered persons, easing penalties for delayed returns within relief period.
Amendment replaces the eighth proviso to Notification No.76/2018-State Tax to reset classes of registered persons by aggregate turnover and to specify distinct waiver periods for late fees on FORM GSTR-3B for defined tax months and quarters. It further inserts provisos granting a time-bound waiver for returns due from July 2017 to April 2021 when filed within the relief window, limits waiver application by minimum amounts for nil-tax returns, and prescribes capped waiver amounts for returns from June 2021 onwards differentiated by taxpayer turnover classes.

Late fee structure revised for delayed GST returns, introducing tiered initial, intermediate and higher slabs based on turnover and return type.
Amendment revises late fee provisions by substituting the trigger phrase with "liable to pay tax but fail to do so", changing the Table heading to "Month/Quarter", and replacing serials 4-7 with a structured late-fee schedule that differentiates taxpayers by aggregate turnover and by the applicable sub-sections of section 39, prescribing a three-tiered progression of initial nil or lower slab, intermediate slab, and higher slab across specified months and the quarter ending March; effective from 18 May 2021.

GST notification amendment adds ship maintenance services to listed services and permits developers to utilise amounts notwithstanding a proviso.
The notification amends the Odisha GST schedule by inserting language permitting a developer promoter to utilise specified amounts notwithstanding the first proviso, and by adding maintenance, repair or overhaul services for ships, vessels, engines and components as a listed service entry, with consequential substitution of cross-referential wording to include the new item within the relevant grouping; the amendment is made effective from a stated prior date.

Timing of GST liability: tax falls in the tax period when the completion certificate is issued or first occupation occurs.
The amendment substitutes the identification phrasing to "who shall" and prescribes that GST liability must be accounted for in the tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority or date of its first occupation, whichever is earlier.

GST amendment notification updates taxable goods codes and adds diethylcarbamazine, effective from early June 2021.
The notification amends Schedule I by substituting the entry for serial number 259A with commodity code 9503 and inserts Diethylcarbamazine as serial number 231 in List 1; these changes are deemed effective from 2 June 2021 under the Odisha Goods and Services Tax framework.

Cumulative input tax credit adjustment permits May GSTR-3B filing reflecting aggregated April-May credits and IFF submission window.
Rule amendments require cumulative application of the stated condition for April and May 2021 and mandate that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of Input Tax Credit for those months; additionally, registered persons may furnish April 2021 details through the Invoice Furnishing Facility during the window from 1 May to 28 May 2021.

State GST amendment replaces tariff classification and adds Diethylcarbamazine to List 1, effective from 2 June.
The State GST notification amends the principal Rate notification by substituting the column (2) entry for Schedule I serial 259A with "9503" and by inserting "(231). Diethylcarbamazine" into List 1 after serial 230; the amendments take effect on 2 June 2021 under powers conferred by the Mizoram GST Act.

Return filing linkage: access to GSTR-1 and invoice filing suspended where prior GSTR-3B return remains unfiled.
The amendment bars a registered person from furnishing details of outward supplies in GSTR-1 (or using the invoice furnishing facility) if the return in GSTR-3B for the relevant preceding period has not been filed; this applies to monthly filers, quarterly filers under the proviso to Section 39, and persons subject to restrictions on electronic credit ledger usage, thereby linking access to reporting facilities with prior return compliance.

Delisting of equity shares: framework requires reverse book building, escrow funding, and protections for remaining public shareholders.
The Regulations prescribe procedures for voluntary and compulsory delisting, requiring board and shareholder approvals, appointment of a registered merchant banker as Manager to the offer, detailed public announcements and a letter of offer. Delisting from all exchanges mandates an exit opportunity via a reverse book building process to discover price, escrow funding by the acquirer, specified bidding and settlement timelines, options for indicative and counter offers, protections for remaining public shareholders including a one year tender window, and defined consequences and obligations for compulsory delisting and special categories of companies.

Late fee waiver for delayed GSTR-3B returns: limited relief by turnover class with specified post-due filing windows.
Waiver of the late fee for delayed FORM GSTR-3B filings is provided in a new proviso, differentiated by classes of registered persons according to aggregate turnover. For March and April 2021, higher-turnover taxpayers get a fifteen-day waiver; lower-turnover taxpayers required to file under the main return provision get thirty days. Lower-turnover taxpayers filing under the proviso receive thirty days for January-March 2021. The amendment operates from 20 April 2021 and inserts a table specifying classes, tax periods and waiver durations.

Reduced GST interest rates: temporary lower interest tiers for specified taxpayers during March and April, effective retroactively.
The notification amends the Madhya Pradesh SGST interest schedule to provide a temporary, graduated reduction in interest for delayed GST returns for March and April 2021 by inserting turnover- and return-category specific rows into the existing table: small taxpayers receive an initial nil-interest period followed by a reduced-interest period and then standard interest, while larger taxpayers receive a shorter reduced-interest period before standard interest applies. The amendment applies to various sub-categories under section 39 and takes effect retrospectively from 18 April 2021.