Input tax credit transfer allowed from developer to landowner-promoter for payment of tax on supplied apartments.
Permits a landowner-promoter to utilise the input tax credit charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project; inserts maintenance, repair or overhaul services for ships and other vessels and their components into the rate table; adjusts related table cross-references. The notification is effective from the 2nd day of June, 2021.

GST rate amendment alters tariff classification and adds Diethylcarbamazine to the state taxable goods list.
Amendment to the Maharashtra GST rate notification substitutes the Schedule I entry for S. No. 259A by replacing column (2) with "9503" and inserts a new List 1 entry after serial number 230 adding Diethylcarbamazine. The changes are made under the Maharashtra Goods and Services Tax Act, 2017 and come into force on the 2nd day of June, 2021.

Income tax rules amended to expand TDS/TCS reporting and require particulars where tax is not deducted or is reduced.
The Income tax (17th Amendment) Rules, 2021 amend rule 31A and various Annexures and Forms (26A, 26Q, 27EQ, 27Q) to require furnishing particulars where tax was not deducted or was deducted at a lower rate due to specified notifications, provisos or exemptions (including under sections 194A, second proviso to 194, proviso to sub section (1A) or sub section (2) of 196D, and sub section (5) of 194Q effective 1 July 2021), and to expand referenced sections and reporting fields to include newly applicable withholding/collection provisions and codes such as 194Q, 206AA, 206AB and 206CCA.

Research approval under section 35 extends tax-deduction eligibility to IIT Bhilai applied retrospectively across specified assessment years.
Central Government approves M/s Indian Institute of Technology, Bhilai under the category of University, College or other institution for Scientific Research and Research in Social Science and Statistical Research for purposes of clauses (ii) and (iii) of sub section (1) of section 35 of the Income tax Act, 1961 read with rules 5C and 5E, effective from assessment year 2021 2022 and applying through assessment years 2022 2023 to 2025 2026.

Companies incorporation rules add AGILE-PRO-S for GSTIN, EPFO/ESIC, profession tax, bank and shops registration processes.
The Companies (Incorporation) Rules, 2014 are amended to revise rule 38A: the heading is expanded to include Shops and Establishment Registration, AGILE-PRO is renamed AGILE-PRO-S, clauses substitute that Profession Tax Registration and Opening of Bank Account operate with effect from 23 February 2020, and Shops and Establishment Registration is added. The Annexure e-Form INC-35 is replaced with a revised form integrating GSTIN, EPFO, ESIC, Profession Tax, Bank Account and Shops and Establishment Registration as part of the SPICe+ process.

Notification amendment extends the statutory deadline by textual substitution and declares retrospective commencement.
Amendment substitutes the deadline in Notification No. CCT/26-2/2020-21/70/303 by replacing "31st day of May, 2021" with "30th day of June, 2021" under the powers of Section 168 and sub rule (3) of Rule 45 of the Goa GST Rules, and declares the amendment deemed to have come into force with effect from the 31st day of May, 2021.

GST notification amendment extends second proviso to include May for filing compliance under Goa GST.
The Commissioner, acting under the second proviso to sub section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017, amends Notification No. CCT/26-2/2018-19/64/1825 by inserting the words "and May" after "April" in the second proviso, thereby extending the temporal reference in that proviso to include May.

Due date extension for FORM ITC-04: furnishing for quarter ending March 2021 now extended to 30 June 2021.
The due date to furnish FORM ITC-04 for the quarter ending March 2021 is amended by substituting "31st May, 2021" with "30th June, 2021"; the Principal Commissioner of State Tax makes the amendment under powers conferred by the Assam GST Act and Rules, and the notification is deemed to have come into force with effect from 31st May, 2021.

Extension of GSTR-1 due date: May return filing window extended under Assam GST notification.
Extension of due date for filing FORM GSTR-1 for May 2021 by inserting "and May, 2021" into the second proviso of Notification No. 42/2021-GST; the amendment is made under the proviso to the GST return provision on the recommendations of the Council and is deemed to have come into force from 1 June 2021.

Common Adjudicating Authority appointments reassign adjudication powers to specified officers for listed customs show cause notices.
Appointment of officers as Common Adjudicating Authority by the Principal Director General, Directorate of Revenue Intelligence under clause (a) of section 152 of the Customs Act, delegating to those officers the powers and duties of specified adjudicating authorities for adjudication of the listed show cause notices, as set out in the Table mapping noticees, notices and corresponding original and common adjudicating authorities.

Cumulative input tax credit adjustment required in May GSTR-3B; April invoice details may be filed via IFF in May.
The amendment requires the condition for claiming input tax credit to apply cumulatively for April and May, 2021 and mandates that the FORM GSTR-3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months; additionally, registered persons may furnish April, 2021 invoice details using the Invoice Furnishing Facility from 1 May to 28 May, 2021.

GST return filing flexibility permits companies to use GSTR-3B and GSTR-1 or invoice furnishing facility with EVC verification.
A registered company is permitted, for the specified limited period, to furnish its return under section 39 in FORM GSTR-3B and to provide details of outward supplies under section 37 in FORM GSTR-1 or by using the invoice furnishing facility, with such filings verified through an electronic verification code (EVC).

Due date extension for furnishing FORM GST ITC-04 permits submission until the new deadline for job-worker consignments.
Extension of the statutory filing deadline for furnishing FORM GST ITC-04 for goods sent to or received from job workers during the quarter 1 January to 31 March 2021; under section 168 of the Andhra Pradesh GST Act and sub-rule (3) of rule 45 of the Andhra Pradesh GST Rules the Chief Commissioner extends submission of FORM GST ITC-04 up to 31 May 2021, with proceedings deemed effective from 25 April 2021.

GST notification amendment extends the specified date under Uttar Pradesh GST rules by substituting a later deadline.
Amendment of the Uttar Pradesh GST notification extends the specified date in the earlier notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017. The figures and words "31st day of May, 2021" are substituted with "30th day of June, 2021", and the amendment is deemed to have come into force from 31st May, 2021.

GST return compliance amendment extends the notified period to include May 2021 under the Uttar Pradesh framework.
Amendment to the Uttar Pradesh GST notification under the second proviso to section 37, read with section 168, revises the earlier notification dated 24.11.2020 by inserting the words and figure "and May, 2021" after "April 2021". The change is confined to the stated temporal reference in the proviso governing the relevant return-related compliance framework.

Extension of compliance deadlines allows cumulative input tax credit adjustment and extended IFF filing window.
Rules amend Rajasthan GST compliance by extending a rule 26 deadline, requiring cumulative application of the condition in rule 36(4) for April-June 2021 with FORM GSTR-3B for June furnished including cumulative input tax credit adjustments, and permitting filing of May 2021 details via Invoice Furnishing Facility (IFF) during an extended window in June 2021.

Return filing deadline extension for composition taxpayers extends the annual composition return due date to a later prescribed date.
The State Government amends a prior departmental notification to substitute the previously prescribed due date of 31st May, 2021 for filing FORM GSTR-4 for FY 2020-21 with 31st July, 2021; the amendment is deemed to have come into force from 31st May, 2021.

Date extensions under Rajasthan GST amendment extend compliance deadlines; substitutes earlier May deadlines with later June and July deadlines.
Amendment under section 168A substitutes specified May dates in the earlier notification with later June and July dates through textual replacements in clause (i), the proviso to clause (i), and clause (ii); the notification takes effect from the 30th day of May, 2021.

Exclusion of government departments and local authorities added to SGST notification under rule 48, altering registered person scope.
The State Government, under sub rule (4) of rule 48 of the Rajasthan Goods and Services Tax Rules, 2017 and on the Council's recommendation, amends notification No. F.12(46)FD/Tax/2017-Pt.V-152 (dated 30 March, 2020) by inserting the words "a government department, a local authority," after the phrase "notifies registered person, other than" in the first paragraph, thereby altering the specified exclusions in that notification.

Late fee waiver for delayed GSTR 7 filings by tax deductors limits payable late fee beyond a small daily threshold.
Registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for periods from June 2021 onwards by the due date shall have the portion of the late fee that exceeds a small per day threshold waived, subject to an overall cap on the total waived amount, as provided by a State Finance Department notification under the Rajasthan GST framework.