GST notification amendment updates designated officers for Union Territory tax administration and takes effect on publication.
Substitution in the table of Notification No. 14/2018-Union Territory Tax alters the designated entries against serial number 2 by replacing the existing names with Shri Gaurav Kumar Jain, Additional Commissioner, CGST Chandigarh and Shri Pradhuman Singh, Additional Excise and Taxation Commissioner and Deputy Commissioner-cum-Collector (Excise), Union territory of Chandigarh. The amendment is issued under the Union Territory Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017 and the GST Rules, 2017, and it takes effect from the date of publication in the Official Gazette.

Member designation change in Authority for Advance Ruling: Krati Nigam appointed Joint Commissioner for Daman, effective on publication.
Substitution in Notification No. 14/2018-entries against Sl. Nos. 3 and 4, column (3), item (i) replaced to read: "(i) Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST) Daman." Issued under section 15 of the UT GST Act, section 96 of the CGST Act and rule 103 of the GST Rules. The amendment is effective on publication in the Official Gazette and further amends the principal notification G.S.R. 1004(E) dated 8th October, 2018.

Adaptation of central GST rules to Union Territory law establishes modified procedural and transitional compliance requirements.
The Central GST Rules, 2017 are applied mutatis mutandis to Ladakh with specified substitutions and modifications: replacement of textual references to the Central Rules, amendment to treatment of refund deficiency communications, revised disclosure requirements for transitional claims, mandatory electronic declaration of stock by principals and agents in FORM GST TRAN-1 within ninety days of the appointed day, and an explanatory provision that references to the central transitional provision are to be read as the corresponding union territory provision.

Rate of tax collection at source amended to a lower fractional rate under Union Territory GST notification.
Amendment substitutes the words "half per cent." with the figure and words "0.25 per cent." for the rate of tax collection at source in Notification No. 12/2018-Union Territory Tax, effected by the Central Government under the powers of the Union Territory GST Act and the Central GST Act, and the amendment is to come into force from the date of its publication in the Official Gazette.

Appellate Authority composition for Advance Ruling revised to specify designated central tax and union territory GST members.
Amends the composition of the Appellate Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu by substituting table entries to specify two designated members - a Central Tax Chief Commissioner for the relevant zone and the Commissioner (Union Territory GST) - and renumbering the subsequent entry; the amendment is effective on publication in the Official Gazette.

Advance ruling authority membership updated for Dadra and Nagar Haveli and Daman and Diu; new members appointed.
The notification amends the Union territory GST notification by substituting the table entries for the Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu, appointing Shri Yudhast Kumar, Joint Commissioner, CGST Daman, and Shri Saurabh Mishra, Joint Commissioner (Union territory GST), as Members. The amendment is issued under section 15 of the UT GST Act and section 96 of the Central GST Act read with rule 103 of the GST Rules and comes into force from its publication in the Official Gazette.

Constitution of Authority for Advance Ruling updates Chandigarh member designation to Shri Sumeet Sihag as Joint Excise and Taxation Commissioner.
Amendment substitutes the member representing the Union territory of Chandigarh in the Authority for Advance Ruling with Shri Sumeet Sihag, Joint Excise and Taxation Commissioner and Deputy Commissioner cum Collector (Excise), Union territory of Chandigarh, effective from publication in the Official Gazette.

Authority for Advance Ruling composition updated: Chandigarh Member's name and designation substituted, effective on Gazette publication.
The notification amends the constitution of the Authority for Advance Ruling in Union territories by substituting the entry for the Member representing the Union territory of Chandigarh with Shri Harsuhinder Pal Singh Brar, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh, under powers conferred by the UTGST Act, CGST Act and GST Rules; the amendment takes effect on publication in the Official Gazette.

Union Territory GST amendment substitutes goods description to include fly ash bricks and aggregates, effective in July.
The notification amends Notification No.02/2017-Union Territory Tax by substituting, against serial number 4 in the Table column (3), the entry with the wording "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby altering the classification of those goods under the Union Territory GST framework; the amendment takes effect on 18th July, 2022.

UTGST amendment substitutes goods description to include fly ash bricks, fly ash aggregates and fly ash blocks under notification rules.
The Central Government, on the recommendation of the Council and under the specified statutory provisions, substitutes the entry against serial number 4 in the Table of Notification No. 02/2019-Union Territory Tax to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is issued as Notification No. 03/2022-Union Territory Tax and comes into force on the 18th day of July, 2022.

Union Territory GST amendment adds specified brick and tile goods to the notification list, altering tax classification.
Amends Notification No. 02/2017-Union Territory Tax by inserting four Table entries identifying specific building material goods-fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-under the Union Territory Goods and Services Tax framework, effected under section 10 of the Central GST Act read with section 21 of the UTGST Act, on the Council's recommendation.

UTGST schedule amendment adds specific brick and tile tariff entries, altering taxable classification under Union Territory GST.
Amendment inserts new tariff entries into the UTGST notification Table, adding fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles under specified tariff codes, and provides an effective commencement date for the amendment.

Authority for Advance Ruling composition amended: member substituted, altering UTGST authority roster upon publication now.
The Central Government amends the notification constituting the Authority for Advance Ruling in Union territories by substituting, at Sl. No. 2 in the Table, item (i) in column (3) with: Dr. Manjot Kaur, Joint Commissioner, Central Goods and Services Tax Commissionerate, Chandigarh Zone. The amendment takes effect from the date of publication in the Official Gazette.

Reduced GST interest rates provide temporary lower interest for delayed returns for specified periods and turnover categories.
Amendment to the Union Territory GST notification temporarily lowers interest rates on delayed tax payment and return filing for March-May 2021 by creating turnover- and return-type specific slabs: taxpayers above the turnover threshold, taxpayers up to the threshold filing under section 39(1) or its proviso, and taxpayers under section 39(2) receive an initial reduced-interest grace window followed by higher rates; wording and table headings are also amended. The amendment is effective from 18 May 2021.

Reduced GST interest rates for delayed returns in March and April 2021 with staged lower rates by turnover and filing category.
The notification amends the Union Territory GST interest provisions for March and April 2021 by inserting staged interest slabs tied to aggregate turnover and return-filing category: taxpayers with turnover above rupees five crores pay nine per cent for the first fifteen days from the due date and eighteen per cent thereafter; taxpayers with turnover up to rupees five crores and specified return-filing categories pay nil for the first fifteen days, nine per cent for the next fifteen days, and eighteen per cent thereafter. The amendment is effective from 18 April 2021.

Interest relief for late GST returns: temporary nil-interest windows for specified taxpayers, followed by standard interest thereafter.
Amends the Union Territory GST proviso to prescribe nil interest for limited windows and a subsequent fixed interest rate for registered persons who fail to furnish FORM GSTR-3B and pay tax by the due date for tax periods February 2020 to July 2020. Relief is allocated by classifying taxpayers by aggregate turnover and by groups of states and union territories, with specific nil-interest cutoff dates per month and group, after which the stated interest rate applies for the remainder of the transitional period.

Conditional GST interest relief for delayed GSTR-3B filings extends nil-interest windows with specified extended filing deadlines.
Conditional interest relief for late GSTR-3B filings for February-April 2020 creates turnover-based classes and prescribes nil-interest windows or specified interest where returns are furnished by specified extended dates; the amendment is effective retrospectively from 20 March 2020 and applies only when the class, tax period and corresponding filing condition in the Table are met.

Appointment substitution: replaces a named official in the Union Territory GST notification, effective on publication.
Amends a prior Union Territory GST notification by substituting, in the Table against Sl. Nos. 3 and 4, item (i) with the appointment of Shri Vishnu V Pandit, Additional Commissioner, Central Goods and Services Tax & Central Excise, Vadodara Zone; the substitution is limited to that item and the amendment takes effect upon publication in the Official Gazette.

Appointment of Joint Commissioner replaces prior entry in UTGST notification, effective on Gazette publication under tax amendment.
Amendment to Notification No. 14/2018-Union Territory Tax substitutes, in the Table at Sl. No. 2 column (3), item (i) with: Dr. Puneeta Bedi, Joint Commissioner of Central Tax, Chandigarh Zone. The Central Government enacted the change under powers conferred by the Union Territory Goods and Services Tax Act, the Central Goods and Services Tax Act and the GST Rules. The amendment is effected by Notification No. 05/2019-Union Territory Tax and comes into force upon publication in the Official Gazette.

Appellate Authority for Advance Ruling constituted for specified Union territories, prescribing two member composition and superseding prior notification.
Notification constituting the Appellate Authority for Advance Ruling for specified Union territories by naming a two member composition for each territory- a Chief Commissioner of Central Tax for the relevant zone and the Union territory GST/excise or taxation head-superseding the earlier notification and taking effect on publication in the Official Gazette.