Extension of notification deadline revises the statutory cut-off and makes the amendment operative retrospectively to the prior deadline.
Amendment under section 148 of the Meghalaya Goods and Services Tax Act replaces the date in the second proviso of the third paragraph of Notification No.21/2019-State Tax, substituting the earlier cut-off date with a later one. The notification further declares that the amendment is deemed to have come into force from the earlier cut-off date, thereby giving retrospective effect to the substitution.

Deadline extensions for GST compliance shift specified filing dates to June and July, altering prior May timelines.
The Government amended Notification No.14/2021-State Tax by substituting several May dates with later June dates and one mid June date with mid July, under the authority of section 168A of the Meghalaya GST Act; the amendment takes effect from the 30th day of May, 2021.

Registered person exclusion: amendment expressly excludes government departments and local authorities from specified SGST notification coverage.
Amendment inserts the words "a government department, a local authority," after the words "notifies registered person, other than" in the first paragraph of Notification No.13/2020-State Tax, effected under the authority of sub rule (4) of rule 48 of the Meghalaya Goods and Services Tax Rules, 2017 to exclude those entities from the original phrase.

Late fee waiver for delayed GST TDS returns: excess daily and aggregate late fees are prescribed as waived.
The notification waives the portion of late fee under section 47 for failure to furnish FORM GSTR-7 by the due date for returns from June 2021 onward, such that amounts in excess of a specified daily threshold are waived, and the total late fee liability for such failures is waived where it exceeds a stipulated aggregate cap.

Late fee waiver for delayed GSTR-4 returns: thresholds set for nil-state-tax filers and other registered persons.
Amendment inserts a proviso waiving portions of the late fee for registered persons who fail to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards, distinguishing two waiver thresholds: a lower threshold where the return shows nil State tax payable, and a higher threshold for other registered persons.

Late fee waiver for GSTR-1 filings: excess late fees capped and waived for specified classes of registrants from June period onward.
Amendment provides a capped waiver of late fees for registered persons who fail to furnish outward supply details in FORM GSTR-1 by the due date, effective from the tax period beginning June, 2021. Relief is class-based: nil outward suppliers and registrants within two turnover bands are each subject to a prescribed maximum late fee, with any amount in excess of that cap waived.

Return filing concession allows companies to file GSTR-3B and GSTR-1 for specified April-May 2021 period using EVC.
The amendment permits a registered person registered under the Companies Act, 2013 to, for the period from 27 April 2021 to 31 May 2021, 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, verified through electronic verification code (EVC).

Late fee waiver for delayed GST returns extends conditional relief for registered persons, subject to turnover-based thresholds and filing window.
Amendment substitutes the Table in the eighth proviso to prescribe turnover-differentiated cure periods for waiver of late fee for specified tax periods, and inserts provisos waiving late fee amounts in excess of prescribed floors for: returns furnished between 1 June 2021 and 31 August 2021 for July 2017-April 2021 filings (with a lower floor where central tax payable is nil), and for returns from June 2021 onwards subject to specified waiver amounts by class of registered persons.

Interest on delayed GST payments: revised stratified interest rates and filing periods clarified for specified taxpayers.
Amendment substitutes the proviso wording to liable to pay tax but fail to do so, changes the Table heading from "Tax period" to "Month/Quarter", and replaces serial numbers 4-7 with provisions prescribing a graduated interest schedule for different classes of taxpayers (distinguished by aggregate turnover and the return provision under section 39) applicable to specified Months/Quarters. The notification is deemed to have come into force from 18th May, 2021.

Extension of filing period: notification amends GST filing proviso to include an additional month for returns.
The Government amends the second proviso of the earlier state GST notification by inserting the words and figure for an additional month immediately after the existing month reference, thereby extending the temporal scope of the proviso under the State Goods and Services Tax Act.

Extension of ITC-04 filing deadline granted; notification amends prior due date and makes the extension retrospectively effective.
Amends prior notification to extend the deadline for furnishing Form ITC-04 for the quarter ending March 2021 by substituting the earlier due date with a later one under powers granted by the Nagaland GST Act and Rules. The notification further provides that this amendment is deemed to have come into force from the earlier deadline date, making the extension retrospective.

Extension of GSTR-1 due date: May 2021 return filing deadline extended under amended state GST notification.
The Commissioner amends Notification No.13/2020 by inserting "and May, 2021" into the second proviso, thereby extending the filing deadline for FORM GSTR-1 to include the May 2021 return in the same manner as applied to April 2021 under the State GST Act.

Extension of GST compliance deadlines with cumulative input tax credit adjustment and permitted Invoice Furnishing Facility use for prior month details.
Amendment extends a prescribed deadline and requires cumulative adjustment of input tax credit for April through June 2021, mandating that FORM GSTR-3B for June 2021 or the quarter ending June 2021 be furnished with cumulative input tax credit adjustments for those months; it also permits registered persons to furnish May 2021 details via the Invoice Furnishing Facility during a specified window in June 2021.

Cumulative input tax credit adjustment required-GSTR-3B must include cumulative April-June adjustments and limited IFF filing window.
The amendment requires that the condition on input tax credit adjustment apply cumulatively for April, May and June, and that the FORM GSTR-3B for June or the quarter ending June be furnished with the cumulative adjustment of input tax credit for those months; it also permits a registered person to submit May details via the Invoice Furnishing Facility during a limited window in June and substitutes an extended deadline in rule 26's proviso.

Due date extension for ITC-04 filing: deadline shifted to a later date with retrospective effect from prior deadline.
Extension of the filing deadline for FORM ITC-04 for the quarter ending March 2021 by substituting the original deadline with a later date; the amendment is deemed to have come into force from the original deadline date, conferring retrospective effect for compliance purposes. The Commissioner, with Board approval, amends the earlier notification under the Central Goods and Services Tax framework and references the principal notification and departmental file identification.

Extension of filing deadline for GSTR-4 returns for the specified financial year, effected by amendment under statutory power.
Amendment substituting the earlier prescribed deadline for filing Form GSTR-4 with a later date in the second proviso of the third paragraph of the principal notification, effected under the powers of section 148 of the Central Goods and Services Tax Act, 2017, and deemed to have come into force from the earlier prescribed date.

Extension of GST compliance deadlines delays specified filing dates to late June and mid July for affected periods.
Amendment to Notification No. 14/2021 Central Tax substitutes specified May and June dates with later June and July dates to extend GST filing and compliance deadlines across Central, Integrated and Union Territory GST provisions. The amendments replace multiple clauses and a proviso with new due dates and take effect from the 30th day of May, aligning statutory timelines in the principal notification.

E invoice exemption: government departments and local authorities excluded from mandatory e invoice issuance requirement under GST rules.
The amendment excludes government departments and local authorities from the mandatory e invoice issuance requirement by inserting the words "a government department, a local authority," into the first paragraph of Notification No. 13/2020 Central Tax, thus creating an explicit exemption for those public sector entities under the Central GST notification.

Late fee waiver for TDS deductors limits daily charges and caps total late liability for GSTR returns.
The notification waives the portion of late fee payable under the Central GST Act by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for periods from June 2021 onwards, to the extent such fee exceeds a prescribed per day minimum amount, and further provides that the waived amount shall not extend beyond a specified aggregate cap.

Waiver of late fee for delayed GSTR-4 returns: excess fees over specified thresholds waived depending on tax liability.
An amendment under section 128 inserts a proviso waiving late fee for delayed FORM GSTR-4 returns for financial year 2021-22 onwards: amounts in excess of two hundred and fifty rupees are waived where central tax payable is nil, and amounts in excess of one thousand rupees are waived for other registered persons.