GST rate amendment: substitution of a tariff entry and addition of Diethylcarbamazine affecting taxable classifications and rates.
The West Bengal GST notification amends notification No. 1125-F.T. by substituting the Schedule I entry to read tariff code "9503" against the 2.5% rate and by inserting Diethylcarbamazine into List 1 after Schedule I; the amendments are deemed effective from 2nd June, 2021 and are issued under section 9(1) and section 15(5) of the West Bengal Goods and Services Tax Act, 2017.

Refund Procedure Amendment allows exclusion of deficiency response time and withdrawal of refund claims before sanction.
Amendments modify time limits and procedures under the WBGST Rules: rule 23 permits revocation within an extended period granted by designated officers; rule 90 excludes the period between filing a refund claim and communication of deficiencies from the two year limitation, allows withdrawal of refund applications via FORM GST RFD 01W with re crediting of debited electronic ledgers; rules 92 and 96 and FORM GST RFD 07 are revised to provide a two part withholding/release mechanism and to permit release of withheld refunds when withholding conditions cease to exist.

Extension of compliance deadlines: statutory GST actions and filings are extended due to COVID 19 disruptions to later statutory dates.
Extension of time limits under section 168A of the West Bengal GST Act extends statutory deadlines for completion of proceedings, issuance of orders and filing of appeals, replies, applications, reports, documents and returns due during the affected period to a later specified date, subject to stated exclusions including certain chapters, specified sections and e way bill obligations; special shorter extensions apply to actions under a named rule, and timelines for issuance of refund rejection orders are extended to fifteen days after receipt of reply or to the later specified date.

Cumulative input tax credit adjustment required: May GSTR-3B must include April-May cumulative ITC and IFF window.
Amendment rules require cumulative adjustment of input tax credit for April and May 2021 so that the return in FORM GSTR-3B for May 2021 is furnished with the cumulative input tax credit adjustment for those months; and permit registered persons to furnish April 2021 details using the Invoice Furnishing Facility during a specified window in May 2021.

Extension of GSTR-4 filing deadline: annual returns for financial year 2020-21 may be filed up to 31 May 2021.
An amendment permits persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, up to 31st May, 2021, effected under the West Bengal Goods and Services Tax Act, 2017, with the notification deemed to have come into force from 30th April, 2021.

Late fee waiver for specified GST returns and taxpayers under section 47, extending limited relief for delayed GSTR-3B filings.
Amends notification No. 1895-F.T. to waive the amount of late fee under section 47 for failures to file FORM GSTR-3B within specified concession periods, allocated by class of registered person and tax period (distinguishing taxpayers above and up to an aggregate turnover threshold and quarterly filers), and deems the amendment effective from 20th April 2021.

Reduced GST interest rates apply for specified filing delays in March and April under West Bengal notification easing liabilities.
Temporarily reduces GST interest for specified post-due filing periods for March and April 2021 by inserting table entries that differentiate taxpayers by aggregate turnover and return type, prescribing lower interest for initial delay periods and higher interest thereafter, and making the amendment effective retrospectively from 18 April 2021.

Return filing flexibility: companies may furnish GST returns in GSTR-3B or GSTR-1 using EVC for specified period.
The amendment inserts a proviso to rule 26(1) permitting persons registered under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, for the period from 27th April, 2021 to 31st May, 2021, verified through an electronic verification code (EVC).

GST compliance date extension: notification amends earlier deadlines and is deemed operative retrospectively.
Amendment to Notification No. 952-F.T. substitutes "31st day of March" with "30th day of June" and "1st day of April" with "1st day of July" in the first paragraph; made under section 128 of the West Bengal Goods and Services Tax Act, 2017, the amendment is deemed to have come into force with effect from 30th March, 2021.

E-invoicing threshold reduction expands mandatory e-invoicing coverage for taxpayers, effective from the notified commencement date.
Amends the state GST notification by substituting the words "one hundred crore rupees" with "fifty crore rupees" in the first paragraph of notification No. 441-F.T., thereby lowering the turnover threshold for mandatory e-invoicing under sub-rule (4) of rule 48 of the West Bengal GST Rules, 2017; the amendment is stated to be effective from 1 April 2021.

Exchange Rate Determination sets official foreign-to-rupee conversion rates for import and export valuation effective from early June.
Determination under section 14 of the Customs Act, 1962 prescribes that, with effect from 4th June, 2021, the rates of exchange set out in Schedules I and II shall be the official conversion rates for specified foreign currencies into Indian rupees (and vice versa) for the purpose of customs valuation of imported and exported goods, and supersedes the earlier notification dated 20th May, 2021 except as to prior actions.

Anti-dumping duty extension on phenol maintained by substituting the expiry date under the Customs Tariff Act review process.
Extension of anti-dumping duty on imports of Phenol from the European Union and Singapore by substituting the expiry date in paragraph 3 of the principal notification; exercise of powers under section 9A of the Customs Tariff Act and relevant anti-dumping rules, with the amendment confined to replacing the previously stated terminal date while preserving the duty's scope and legal basis.

Anti-dumping duty continuation on imports of Polytetrafluoroethylene extended pending review under Customs Tariff Act procedures to maintain levy.
The Central Government amended Notification No. 23/2016-Customs (ADD) by inserting a paragraph providing that the anti-dumping duty on imports of Polytetrafluoroethylene originating in or exported from Russia shall remain in force up to and inclusive of the specified date, unless revoked, superseded or amended earlier, following a continuation review initiated under the Customs Tariff Act and applicable anti-dumping rules.

GSTR-1 filing deadline extended to the twenty-sixth day of the succeeding month for April return filing.
The notification amends the earlier departmental notification to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns, fixing the extended deadline for the tax period April, 2021 as the twenty-sixth day of the month succeeding the said tax period, and deems the amendment to be effective from the first day of May, 2021.

Extension of filing deadline for Form ITC-04 to accommodate job worker transaction compliance under GST.
Extension granted for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker for January-March 2021, with the filing deadline extended to 31st May, 2021; the notification is effective from 25th April, 2021 under powers of section 168 of the West Bengal GST Act and sub rule (3) of rule 45 of the West Bengal GST Rules.

Extension of deadline for Karnataka GST notification, with amended cut-off and retrospective commencement under law.
Amendment replaces the date "31st day of May, 2021" in Notification No.KGST.CR.01/17-18 with "30th day of June, 2021", thereby extending the specified deadline; the notification declares that this amendment is deemed to have come into force with effect from the 31st day of May, 2021.

Extension of GST return filing period to include May 2021 by amending the relevant notification under GST.
Amendment inserts the words "and May, 2021" into the second proviso of Notification No. KGST.CR.01/17-18 (dated 12 November 2020) under the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Goods and Services Tax Act, 2017, issued by the Commissioner of Commercial Taxes.

Timing of tax liability clarified: liability arises in the tax period containing completion certificate or first occupation.
The amendment substitutes wording to require the person concerned ",who shall" and clarifies that GST liability for completed projects arises in a tax period not later than the tax period in which the date of issuance of the completion certificate, or the date of first occupation, whichever is earlier, falls.

Input tax credit expansion: landowner promoters may utilise developer charged tax credit; ship maintenance services added to notification.
Permits the 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 such project; inserts item (ib) at serial number 25 adding maintenance, repair or overhaul services for ships, vessels and their engines/components with the column (4) entry 2.5 and updates the related cross reference to include (ib).

GST notification amendment updates HSN classification and adds Diethylcarbamazine to List 1 under GST law, effective immediately.
The Tamil Nadu GST notification is amended to substitute the Schedule I entry for S. No.259A with "9503" and to insert "Diethylcarbamazine" as a new serial in List 1; the amendment is issued under the Act and takes effect from 2 June 2021.