Extension of GSTR-1 filing deadline: outward supplies reporting for April moved to the twenty-sixth day of the succeeding month.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the Act for the tax period April 2021, until the twenty-sixth day of the month succeeding that tax period.

Extension of time to furnish Form GST ITC-04 for job-worker declarations granted, deadline extended to 31 May 2021.
Extension of time to furnish FORM GST ITC-04 for declarations concerning goods dispatched to or received from a job worker in the period 1 January 2021 to 31 March 2021, with the deadline extended to 31 May 2021 and the extension deemed effective from 25 April 2021.

GSTR-4 filing deadline extended for the specified financial year; taxpayers must submit returns under Meghalaya GST rules.
Amendment to Notification No. 21/2019-State Tax inserts a proviso requiring certain persons to furnish FORM GSTR-4 of the Meghalaya Goods and Services Tax Rules, 2017 for the financial year ending 31st March, 2021 by the extended deadline; the amendment is made under section 148 of the Meghalaya GST Act and is deemed effective from 30th April, 2021.

Extension of filing deadline for GSTR-1 outward supplies granted until the twenty-sixth day following the April tax period.
A proviso is inserted into the earlier notification to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the return-furnishing obligation, specifically extending the deadline for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.

Extension of filing deadline for FORM GST ITC-04 allows additional time to furnish job-worker declarations.
Extension of time granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for January-March 2021; due date extended to 31st May, 2021 for submission of the declaration, and the notification is deemed effective from 25th April, 2021.

IGST exemption for oxygen concentrators reduces tax on personal imports for a limited temporary period.
Notification No. 30/2021 Customs exempted imports of oxygen concentrators for personal use from integrated tax to the extent above an amount calculated at a specified limited rate, applying to the listed tariff item for a temporary period ending 30th June, 2021; the notification was subsequently rescinded by Notification No. 33/2021.

Time limit extension under GST law prolongs compliance deadlines while specifying exclusions and targeted relief measures.
Where any time limit for completion or compliance of any action under the CGST, IGST or UTGST Acts falls between 15 April 2021 and 29 June 2021 and such action is uncompleted, the time limit is extended to 30 June 2021, covering proceedings, orders, notices, filings and related submissions, subject to specified exclusions; rule 9 actions falling between 1 May 2021 and 30 June 2021 are extended to 15 July 2021; refund rejection orders extended to fifteen days after reply or 30 June 2021, whichever is later; effective 15 April 2021.

Cumulative input tax credit adjustment requires May GSTR 3B to include combined April-May ITC; April IFF filing window extended.
The amendment requires that the condition in rule 36(4) 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 allows a registered person to furnish April 2021 details using IFF from 1 May 2021 until 28 May 2021.

Cumulative input tax credit adjustment: May return must include cumulative April-May ITC; April IFF filing window extended.
The amendment requires cumulative application of the input tax credit condition 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. It also allows registered persons to furnish April 2021 details using the Invoice Furnishing Facility (IFF) from 1 May 2021 until 28 May 2021.

Cumulative input tax credit adjustment must be reported in May GSTR 3B; April details may be filed via IFF in May.
The amendment requires cumulative application of the condition in rule 36(4) for April and May, 2021, and mandates that FORM GSTR 3B for May, 2021 be furnished with the cumulative adjustment of input tax credit for those months. It further allows a registered person to furnish April, 2021 details using the Invoice Furnishing Facility from 1 to 28 May, 2021.

Extension of filing deadline for FORM GSTR-1: outward supply details for April 2021 may be filed until the 26th day following the period.
The Commissioner, on the Council's recommendation, inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns, postponing the deadline for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.

Extension of GSTR-1 filing deadline: outward supplies reporting for monthly return filers moved to a later date.
The time limit for furnishing the details of outward supplies in FORM GSTR-1 for registered persons required to furnish return under the statute, for the tax period April 2021, is extended until a later day in the month succeeding that tax period by amendment to the earlier notification.

Extension of FORM GST ITC 04 filing deadline for job worker declarations now due by end of May.
Extension granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker for the period 1 January to 31 March 2021, with filing time extended until 31 May 2021; notification issued by the Commissioner under Sikkim SGST powers and deemed effective from 25 April 2021.

Extension of ITC-04 filing deadline granted, allowing extra time to submit job-worker declarations under GST.
Extension granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for 1 January to 31 March 2021, with the filing deadline extended to 30 June 2021 and the notification made effective from 25 April 2021; an earlier reading of the extension to 31 May 2021 was substituted.

Return filing extension: Form GSTR-4 submissions permitted to a specified deadline for the relevant financial year.
Insertion of a proviso requires specified persons to furnish returns in FORM GSTR-4 for the financial year ending 31st March, 2021 up to the 31st day of May, 2021, thereby providing a time-limited extension of the return-filing deadline under the Sikkim Goods and Services Tax Rules, 2017; the amendment is issued under section 148 and is deemed effective from the 30th day of April, 2021.

Extension of GSTR-4 filing deadline permits eligible taxpayers to submit annual returns under amended notification.
The notification inserts a proviso requiring persons covered by the principal notification to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, up to the 31st day of May, 2021, and states the amendment is deemed to have come into force on the 30th day of April, 2021.

Late fee waiver for GSTR-3B returns: phased short extensions for different turnover classes to ease compliance.
Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date, with a Table specifying taxpayer classes, tax periods covered, and the period from the due date during which the late fee is waived, and declares the amendment effective from the stated date.

Late fee waiver for delayed GSTR-3B filing: specified turnover classes granted limited additional grace periods for fixed tax months.
The amendment waives the amount of late fee payable for failure to furnish FORM GSTR-3B by the due date for specified tax periods and specified classes of registered persons, with differing additional grace periods tied to aggregate turnover categories and filing liability; the waiver is inserted into Notification No. 76/2018-Central Tax and is declared to have effect from an earlier deemed date.

Interest on delayed GST returns revised: tiered late-filing rates and staged timelines effective from mid April.
The notification inserts four entries prescribing staged interest treatment for delayed GST returns, distinguishing taxpayers by aggregate turnover and by return-filing category, and applying sequences of reduced and higher interest rates for initial grace periods followed by subsequent periods for returns for March and April 2021 and the quarter ending March 2021; the amendment is deemed effective from 18 April 2021.

Interest rate relief: reduced delayed GST interest slabs for specified taxpayers for select tax periods, easing compliance burden.
Amendment provides reduced delayed-payment interest slabs for March and April 2021: taxpayers with aggregate turnover above rupees 5 crores face 9 per cent for the first fifteen days from the due date and 18 per cent thereafter; taxpayers with aggregate turnover up to rupees 5 crores and specified return-filing categories face nil for the first fifteen days, 9 per cent for the next fifteen days, and 18 per cent thereafter. The amendment is deemed effective from 18th April, 2021.