GST late fee rates revised for delayed return filing under phased relief for specified taxpayer categories and periods
Amendment to the Uttarakhand GST notification governing late fee rates for delayed return filing under the Uttarakhand Goods and Services Tax Act, 2017. The amendment inserts additional entries in the existing table to prescribe phased late fee relief for specified classes of taxpayers for the tax periods March 2021 and April 2021, and for the quarter ending March 2021. For taxpayers having aggregate turnover of more than rupees 5 crores in the preceding financial year, the late fee is fixed at 9 per cent for the first 15 days from the due date and 18 per cent thereafter.

Electronic verification code facility extended for company-registered taxpayers to file GST returns and outward supply details.
The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 27 April 2021. Rule 26 is amended to allow a registered person under the Companies Act, 2013, during the specified period, to furnish FORM GSTR-3B and FORM GSTR-1 or use the invoice furnishing facility, verified through electronic verification code (EVC).

Extension of time granted to complete Red Sanders export process, concluding allocation and export modalities by deadline.
An extension of time is granted to the Directorate of Revenue Intelligence to finalise export modalities, including allocation of quantities to authorised entities for Red Sanders wood, and to complete the entire export process by the extended deadline; all other provisions of the antecedent notifications remain unchanged.

Anti-dumping duty on Methyl Acetoacetate from China PR continues after review found dumping, injury risk, and price undercutting.
Anti-dumping duty is imposed on Methyl Acetoacetate originating in or exported from China PR after a review found continued significant imports, positive dumping and injury margins, price undercutting, excess capacity, and a likelihood of dumping and consequent injury if the existing duty ceased. The notification applies to specified tariff items and prescribes duty rates by producer classification. The duty remains effective for five years from publication unless revoked, superseded, or amended earlier, and is payable in Indian currency.

EVC verification for company GST returns permitted enabling electronic filing of GSTR-3B and GSTR-1 within specified relief period.
Delhi amended rule 26(1) of the Delhi GST Rules to allow registered persons incorporated under the Companies Act to furnish FORM GSTR-3B and FORM GSTR-1 verified through an electronic verification code (EVC), thereby authorising EVC-based verification for corporate filers for the specified relief period.

Rule 67A nil-return SMS filing authorised, enabling taxpayers to submit FORM GSTR-3B nil returns via SMS.
The notification appoints the commencement date to give effect to Rule 67A, enabling furnishing of a nil return in FORM GSTR-3B by SMS, and confirms that the relevant amendment under the Fifth Amendment Rules is operative from the specified date, thereby establishing the SMS-based mechanism for electronic submission of nil returns.

Extension of compliance timelines under GGST Act delays filing and procedural deadlines to late May with defined exceptions.
Extension under section 168A of the Goa GST Act postpones time limits for actions falling between 15 April 2021 and 30 May 2021 to 31 May 2021, covering completion of proceedings, issuance of orders and notices, and filing of appeals, replies, applications and returns, subject to exclusions including Chapter IV, specified sections, most of section 39, e way bill requirements under section 68, and related rules. Rule 9 timelines between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. Refund rejection order timelines under section 54 are also separately extended.

Input tax credit adjustment requires cumulative GSTR-3B reporting for consecutive months and permits an IFF filing window.
The amendment requires that the condition for utilization of input tax credit apply cumulatively for April and May 2021 and that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months; it also permits registered persons to furnish April 2021 details using the Invoice Furnishing Facility during a specified filing window in May 2021.

Annual composition return requirement: FORM GSTR-4 must be filed for FY ending March 2021 by May 31, effective April 30.
Amendment requires specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021; the amendment is enacted under section 148 of the Goa Goods and Services Tax Act, 2017 and is deemed effective from 30 April 2021.

Late fee waiver for specified taxpayers under GST allows limited grace periods for delayed GSTR-3B filings.
Amendment waives the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, providing limited post-due-date grace periods for defined tax periods (including March-April 2021 and January-March 2021) according to taxpayer turnover categories; the amendment is effective from 20 April 2021.

Reduced GST interest rates for delayed filings introduce staged relief and grace periods for specified March and April 2021 returns.
Amendment to the Goa GST notification inserts a temporary staged interest schedule for delayed GST return filings in March 2021 and April 2021, differentiating taxpayers by aggregate turnover and return category, with reduced or nil interest for an initial grace period followed by higher rates thereafter; the change is made under section 50 read with section 148 of the Goa GST Act and is effective from 18 April 2021.

Return filing option for companies via EVC permits GSTR-3B and outward-supply filing through GSTR-1 or IFF.
Companies registered under the Companies Act, 2013 are permitted, for the defined transitional window, to furnish the return under section 39 in FORM GSTR-3B and to furnish outward-supply details under section 37 in FORM GSTR-1 or using the Invoice Furnishing Facility, provided such filings are verified through an electronic verification code (EVC).

Refund Withdrawal: applicants may withdraw refund claims before sanction and have debited ledger amounts restored.
The amendment revises Odisha GST procedures to permit extension of time for revocation of registration by senior officers, excludes the period between filing a refund claim and communication of deficiencies from the two-year limitation for fresh rectified refund claims, enables withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic crediting back of debited ledger amounts, and substitutes a two-part FORM GST RFD-07 to record withholding (Part-A) and release (Part-B) of refunds with specified reasons and release mechanics.

Extension of GST anti profiteering compliance deadlines - deadlines extended and notification made retroactively effective until end of March.
Amendment of a state GST notification substitutes earlier date references in the proviso to clause (i) with later March dates, thereby extending the due dates for anti profiteering compliances and actions; the notification is deemed issued on a stated December date and deemed to have come into force from the first day of that month, making the date substitutions retroactively effective.

Margin-payment lending for government securities settlement permits authorised dealers in India to lend to non-residents, subject to prescribed conditions.
Authorised dealers in India may lend to persons resident outside India for margin payments relating to settlement transactions involving Government Securities, subject to terms and conditions specified by the Reserve Bank. Government Security bears the meaning assigned under the Government Securities Act, 2006, with securities construed accordingly.

Refund procedure changes: exclusion of deficiency interval and formal withdrawal with ledger re credit introduced.
Amendments effective 18 May 2021 revise refund procedure by excluding the interval between filing FORM GST RFD-01 and deficiency communication in FORM GST RFD-03 from the two year limitation for rectified claims, permit withdrawal of refund applications via FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers upon withdrawal, and replace FORM GST RFD-07 with a two part form to record withholding (Part A) and release (Part B) of refunds, while clarifying release mechanisms and related rule text substitutions.

Corrigendum corrects amendment designation by replacing 'Second Amendment' with 'Third Amendment' in Notification No.13/2021.
Corrigendum substitutes the bracketed description "(Second Amendment)" with "(Third Amendment)" in Notification No.13/2021 dated 7 May 2021, amending the textual designation in line 6 of the published notification to reflect the Third Amendment.

Fair market value for slump sale is the higher of asset based or consideration based computations under new Rule 11UAE.
Rule 11UAE prescribes FMV for slump sale under section 50B as the higher of FMV1 and FMV2. FMV1 equals A+B+C+D minus L where A is book value of specified assets reduced by certain tax and non-asset amounts, B is valuer-based market price for jewellery and artistic work, C is FMV of shares and securities as per rule 11UA(1), D is stamp-duty value of immovable property and L excludes specified capital, reserves, dividend provisions, certain tax provisions and contingent/unascertained liabilities. FMV2 equals E+F+G+H capturing monetary and non-monetary consideration components with valuation date as the date of slump sale.

Continuation of anti-dumping duty on R-134a imports from China PR extended pending review, maintaining the existing duty regime.
The Central Government inserts a provision into the principal notification that, notwithstanding earlier paragraphs, the anti-dumping duty on 1,1,1,2-tetrafluoroethane (R-134a) originating in or exported from China PR shall remain in force up to and inclusive of the tenth January two thousand twenty-two, unless revoked, superseded or amended earlier.

Refund withdrawal rights allow applicants to withdraw GST refund claims and restore ledgers under amended procedural rules.
Amendments permit extension of the revocation period by senior officers and broaden rule 138E to cover any outward movement of goods. Refund procedure changes exclude the interval from filing RFD 01 to communication of deficiencies in RFD 03 from the two year limitation for fresh claims after rectification. Applicants may withdraw refund applications before sanction or notice by filing FORM GST RFD 01W, with debited electronic credit or cash ledger amounts restored. FORM GST RFD 07 is replaced by a two part form enabling withholding in Part A and release in Part B, and officers may release withheld refunds when conditions no longer exist.