Late fee waiver for delayed GSTR-4 returns: excess late fees waived where state tax nil or for other filers.
Establishes threshold-based waivers for late fee on delayed FORM GSTR-4 returns for financial year 2021-22 onwards: where state tax payable is nil, late fee amounts in excess of two hundred and fifty rupees are waived; for other registered persons, late fee amounts in excess of one thousand rupees are waived.

Late fee waiver for delayed GSTR-1 filings eased for specified small and nil supply registrants, limiting payable fee.
Waiver of late fee payable under section 47 of the RGST Act, 2017 is provided for failures to furnish outward supplies in FORM GSTR-1 for tax periods from June 2021 onward. The notification caps the total late fee payable for specified classes of registered persons-nil outward suppliers, registrants with turnover up to a defined lower band, and registrants in a higher turnover band-and waives any amount in excess of the fixed cap for each class.

Late fee waiver for GSTR-3B: conditional one time relief for past returns and capped waivers for returns from June onwards.
Provides conditional one time waiver of the portion of late fee for FORM GSTR-3B returns due July 2017-April 2021 if filed between 1 June and 31 August 2021, with a lower waiver threshold where state tax payable is nil, and establishes capped waivers for late fees for returns from June 2021 onwards based on class of registered person and aggregate turnover, together with temporary extended filing windows for specific 2021 tax periods.

Interest rate relief for delayed GST payment temporarily lowers late-interest tiers for specified tax periods.
The notification amends the first proviso to broaden the description to persons liable to pay tax but fail to do so, retitles the table heading to "Month/Quarter," and substitutes table entries specifying staged, reduced interest rates for specified tax periods in March, April and May 2021, distinguishing taxpayers by aggregate turnover and return-filing category; the amendment is effective from 18 May 2021.

Return filing deadline extension: GSTR-1 due date for May filings extended under GST amendment to prior notification.
The State, exercising powers under the proviso to the return-filing provision read with the enabling provision of the State GST Act, amends the earlier notification by inserting "and May, 2021" into the second proviso so that the same exceptional treatment previously provided for April, 2021 applies to May, 2021; the amendment implements an extension of the filing deadline by formal departmental notification.

Due date extension for FORM ITC-04: furnishing deadline for job-work declarations extended under state GST administrative power.
Extension of the due date for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker for the January-March 2021 quarter is authorized under state GST statute and rules; the Chief Commissioner extends the furnishing time and directs that the proceedings operate with retrospective effect from an earlier date in April 2021.

Extension of GST deadline substitutes the prescribed cut off with a later date and applies retrospectively.
Amendment to the Karnataka GST notification substitutes the figures, letters and words "31st day of May, 2021" in the second proviso of the third paragraph with "31st day of July, 2021" under the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017, and declares that the notification shall be deemed to have come into force with effect from the 31st day of May, 2021.

GST deadline extension: Karnataka substitutes May deadlines with later June and July dates, delaying compliance timelines.
Karnataka SGST notification amends an earlier notification by substituting multiple May deadlines with later June dates and one July date across specified clauses and a proviso, thereby extending filing and compliance timelines; the amendment is issued under section 168A of the Karnataka GST Act read with section 20 of the IGST Act and takes effect from the 30th day of May, 2021.

Notification amendment clarifies exclusion of government departments and local authorities from notified registered person classification under rule 48.
Amendment inserts the words "a government department, a local authority," after "notifies registered person, other than" in the first paragraph of the earlier Karnataka GST notification, thereby excluding government departments and local authorities from the category of registered persons who may be notified under the relevant provision of the Karnataka Goods and Services Tax Rules.

Late fee waiver for delayed GSTR-7 filings limits excess daily charges and caps total late fee payable.
Relief limits late fee liability for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 from June 2021 onwards by waiving the portion of late fee that exceeds a specified per day amount and by capping the total late fee payable for that return period, as provided under the Karnataka GST Act.

Late fee waiver for GSTR-4 filings: threshold-based relief depending on state tax liability for applicable financial years.
Amendment waives the total amount of late fee payable under section 47 for financial year 2021-22 onwards by registered persons who fail to furnish FORM GSTR-4 by the due date, by excluding from liability any late fee amounts that exceed specified thresholds: a lower threshold where the total state tax payable in the return is nil, and a higher threshold for other registered persons.

Late fee waiver for delayed GSTR-1 filing provides capped liabilities for specified classes of registered persons.
Amendment waives the portion of late fee under the Karnataka GST regime for failure to furnish FORM GSTR-1 for tax periods from June 2021 onwards by capping the payable late fee for classes of registered persons: nil outward supplies; persons with turnover up to a specified threshold in the preceding financial year (excluding nil filers); and persons with turnover in a higher specified bracket (excluding nil filers). Any late fee in excess of the specified capped amount for the relevant class is waived.

Late fee waiver for delayed GST returns extends relief and sets turnover-based thresholds and timelines.
Amendment substitutes the existing table to set turnover-based grace periods for furnishing FORM GSTR-3B and inserts provisos waiving late fees for delayed filings within designated relief windows, capping waived amounts above specified minima and providing a lower waiver threshold where the state tax payable is nil; it further prescribes fixed waived amounts for late fees from the June tax period onwards applicable to nil-tax returns, very small taxpayers, and mid-tier turnover taxpayers.

GST interest liability revised with substituted liability wording and staged interest schedule for specified months, effective retroactively.
The amendment substitutes the proviso wording to apply where a person is liable to pay tax but fails to do so, changes the Table heading from "Tax period" to "Month/Quarter", and replaces serials 4-7 with a staged interest schedule that differentiates taxpayers by aggregate turnover and specifies initial lower or nil interest periods followed by higher interest for March, April and May 2021 and for the quarter ending March 2021; effective from 18 May 2021.

E-invoicing threshold change expands mandatory applicability to more taxpayers, with an April effective implementation and deemed earlier issuance.
Implementation of e invoicing is made mandatory for taxpayers meeting a reduced aggregate turnover threshold by substituting the prior higher turnover benchmark with a lower one as the operative criterion; the amendment takes effect from the first day of April 2021 and is deemed to have been issued on an earlier specified date in March 2021.

Input tax credit: landowner promoters may utilise developer charged credit for apartments; service list updated for vessel repairs.
The notification permits a landowner promoter to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in the same project, and inserts a new taxable service entry for maintenance, repair or overhaul services of ships, vessels, engines and components, updating the Table entries and related cross references accordingly.

Tax liability timing clarified: completion certificate or first occupation determines the tax period for reporting obligations.
The amendment requires that persons liable under the State GST must account for tax in the tax period in which the date of issuance of the project completion certificate or the date of first occupation, whichever is earlier, falls, replacing the prior phrasing and clarifying the timing of tax liability.

GST schedule amendment: tariff classification updated and Diethylcarbamazine added to the state's specified goods list.
The State Government, exercising powers under the Madhya Pradesh Goods and Services Tax Act, 2017, amends a prior notification by substituting the tariff classification entry for Schedule I serial 259A with a new code and by inserting Diethylcarbamazine as a new entry in List 1 after serial 230; the amendment takes effect from 2 June 2021.

Liability timing for GST: now required within the tax period containing the completion certificate or first occupation.
Amendment substitutes wording to specify the person as ", who shall" and replaces the timing clause so that liability must be determined in a 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 the date of its first occupation, whichever is earlier, falls; the amendment is effective from the second day of June, 2021 and alters Notification No. 555-F.T.

Input tax credit eligibility expanded to allow landowner-promoters to use developer-promoter credits for apartments; service rate adjusted.
The notification adds an express provision allowing a landowner-promoter to utilise input tax credit charged by a developer-promoter for payment of tax on apartments supplied by the landowner-promoter in the same project, and inserts maintenance, repair or overhaul services for ships and vessels and their components into the Table with the corresponding rate entry while updating cross references; the amendments are effective from 2nd June, 2021.