Cross-empowerment of CGST proper officers enabled to sanction GST refunds for registered persons in their jurisdiction.
Officers appointed under the Central Goods and Services Tax Act and authorised by the Commissioner in the Board as proper officers shall act as proper officers for sanctioning refunds under the Tamil Nadu Goods and Services Tax Act and its rules, in respect of registered persons located within the territorial jurisdiction of those officers who apply for refund sanction.

Composition scheme opt-in permitted mid-quarter with specified filing and return adjustments for GST compliance.
The amendment allows persons with provisional or regular registration to opt to pay tax under section 10 by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, precluding subsequent filing of FORM GST TRAN-1 after ITC-03. It introduces rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons, requires consolidated tax invoices for monthly services, adds a mid-quarter filing proviso to rule 62 for FORM GSTR-4, and updates multiple GST form tables and instructions.

Extension of filing period for input tax credit declarations allows delayed submission of FORM GST ITC-01 until the prescribed deadline.
The state tax Commissioner has extended the filing deadline for declarations in FORM GST ITC-01, permitting registered persons who became eligible during the initial implementation months to submit the prescribed declaration to establish their entitlement to input tax credit under the Act and thereby adjust the compliance timetable for those registrants.

Refund sanction authority: central-appointed officers may serve as state-authorized proper officers for refund claims within their jurisdiction.
The notification designates officers appointed under the central GST framework who are authorized as proper officers under Sections 54 and 55 of the central Act, to also act as proper officers for sanction of refund under the corresponding provisions of the state Act and its rules, in respect of registered persons located within those officers' territorial jurisdiction who apply for refund to them.

GST notification amendment expands specified handloom and craft entries and adds chain stitch, crewel, wicker and shola articles.
The state GST notification is amended to substitute the textile entry with Textile (handloom products), Handmade shawls stoles and scarves and to insert five new entries - Chain stitch, Crewel, Namda, Gabba, Wicker willow products, Toran and Articles made of shola - each specified as applicable under any chapter, thereby revising the notified classification of handloom and craft goods for GST purposes.

Supply of services by committee members to central bank added to state GST notification, affecting tax categorisation.
The State Government amends a departmental notification under powers conferred by sub section (3) of Section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 by inserting a new Table entry: Supply of services by the members of Overseeing Committee to Reserve Bank of India, with suppliers identified as Members of Overseeing Committee constituted by the Reserve Bank of India and recipient as Reserve Bank of India.

Government Entity supply exemptions extended to include grants-based supplies to governments and specified recipients under updated definitions.
The notification amends table entries and definitions to expand recipients and exempt specific services: it substitutes an expanded reference for governmental authority, inserts exemptions for supply of services by a Government Entity to governments or specified persons against grants, adds exemptions for certain goods transport agency services to unregistered persons excluding listed institutional recipients, and for access to a road or bridge on annuity; revises the upfront amount entry for long-term leases of industrial or infrastructure plots by government-controlled development entities; and replaces definitions of Authority and Government Entity to reflect statutory or government-established bodies with predominant public participation.

Exemption extension for registered persons extended until the end of the fiscal year; proviso to Paragraph 1 omitted.
The amendment omits the proviso to Paragraph 1 of Notification No. FA-3-41-2017-1-V(47), thereby altering the conditions attached to that paragraph. The amended notification specifies that the exemption, as modified, applies to all registered persons until the end of the fiscal year, extending the exemption's temporal application and consolidating its reach for the specified class of taxpayers.

Supply of used and seized goods by government bodies to registered persons clarified under GST amendment.
The notification amendment inserts a serial entry specifying that supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap by Central Government, State Government, Union territory or local authorities to any registered person are covered under the notification for GST regulatory purposes.

Government entity supply exemption: supplies to government against grants exempted, with definition and brand-name affidavit requirement.
The Schedule is amended to include Duty Credit Scrips and to exempt supply of goods by a Government Entity to government bodies when consideration is received as grants; a Government Entity is defined as a statutory or government-established body with ninety percent or more participation by equity or control; and where brand ownership and packing are by different persons, the brand owner must file an affidavit foregoing actionable claims and authorising the packer to print a declaration on unit containers.

State tax on motor vehicles reduced rate applies to intra State supplies subject to purchase and input credit conditions.
The notification imposes a state tax on intra State supplies of Motor Vehicles under Chapter 87 at 65% of the state tax otherwise applicable under an earlier notification, subject to specified conditions: suppliers must be registered and must have purchased vehicles prior to July 2017 without availing input tax credit of central excise duty, VAT or other taxes; a separate condition addresses vehicles purchased by lessors and supplied on lease before July 2017. The notification ceases to apply on or after 1st July, 2020, and directs that tariff references and interpretive rules of the First Schedule to the Customs Tariff Act, 1975, govern its construction.

GST rate amendments update classification and rate changes, inserting and omitting specified goods and a brand name affidavit requirement.
State GST notification amends Schedules I-IV to substitute, insert and omit tariff entries across 2.5%, 6%, 9% and 14% rates, adding items such as dried mango slices, khakhra/plain chapatti/roti, specified ready-to-consume snack preparations, various waste and scrap categories, real zari thread, e-waste, biomass briquettes, certain medicaments, and specified textile yarns and threads; it also omits and revises multiple serial entries and refines eligibility for lower rates based on packaging and brand-related actionable claims. The Annexure proviso requires an affidavit by a brand-rights holder authorising the packer and voluntarily foregoing actionable claim or enforceable right.

Definition of Government Entity expands GST coverage for works and service supplies, altering eligibility and input tax credit conditions.
The notification amends prior GST entries by broadening covered public bodies to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities; revises table items to specify concessional or exempt treatment for certain composite works contracts, offshore E&P works, transport and renting services conditioned on input tax credit restrictions, and transitional leasing entries; expands printing, job work and specified goods entries; and inserts definitions of "Governmental Authority" and "Government Entity" with a 90 percent participation criterion.

GST threshold amendment: substitution of the previous monetary threshold with a higher threshold altering notification applicability.
The State Government, exercising powers under the Madhya Pradesh GST Act and on Council recommendation, amends an earlier departmental notification by substituting the previously specified monetary benchmark with a new monetary description, thereby changing the applicability threshold for the notification under the state GST regime.

Composition scheme eligibility clarified: exempt services including interest on loans do not disqualify suppliers and are excluded from turnover.
The Order clarifies that a person supplying Schedule-listed goods or services and also supplying exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, shall not be ineligible for the composition scheme provided other conditions are met; and that the value of such exempt services, including interest or discount, shall be excluded from aggregate turnover when determining composition eligibility.

Supply of services by Overseeing Committee members added under Rajasthan GST notification, specifying suppliers and recipient.
Amendment adds a new table entry under powers of section 9(3) of the Rajasthan GST Act, inserting a provision for supply of services by members of an Overseeing Committee, naming those members as suppliers and the Reserve Bank of India as the recipient, by departmental notification dated October 13, 2017.

Exemptions for Government Entity services expanded to cover grant-funded supplies, specified transport and road access services, and revised definitions.
The notification amends exemptions and definitions: it broadens the table entry for "governmental authority," inserts an exemption (Chapter 99) for services by a Government Entity to governments or specified persons when consideration is in the form of grants, adds exemptions for certain goods transport agency services to unregistered persons (with listed exceptions) and for access-to-road/bridge annuity services, revises the upfront amount description for long-term leases of industrial/infrastructure plots by government-controlled entities, and replaces/introduces definitions for "Governmental Authority" and "Government Entity" requiring ninety percent government participation.

Classification of Government Entities under GST revised, linking supplier reliefs to procurement nexus and input tax credit conditions.
The notification amends service classifications and conditional exemptions under the Rajasthan GST framework by expanding recipient categories to include Governmental Authority and Government Entity, subjecting supplies to a procurement nexus for eligibility. It reclassifies multiple service entries-notably composite works contracts with predominant earthwork, offshore E&P works, construction, transport and leasing services-assigning specific tax alignments and imposing restrictions on input tax credit claims. Two new definitions establish criteria for Governmental Authority and Government Entity based on statutory origin and minimum government participation.

Payment of state tax at time of supply required for small taxpayers who did not opt for composition, with return obligations.
The notification requires registered small taxpayers who have not opted for the composition scheme to pay state tax at the time of supply (invoice issuance), including situations governed by special timing rules, and to furnish details and returns as required under the statutory return framework, with payment periods as prescribed by the Act.

Exemption extension for registered persons under state GST notification now applies through the end of the fiscal period.
The amendment substitutes the terminal punctuation in the first paragraph, deletes the existing proviso, and adds that the exemption, as amended by this notification, shall apply to all registered persons until the specified terminal date, thereby extending the exemption's applicability to all registered taxpayers for the stated period.