Goods and Services Tax exemption entry broadened for food preparations and fortified rice kernel supplies under approved welfare schemes.
Goods and Services Tax exemption entry under the Uttarakhand State tax notification was amended to expand the specified supplies covered against S. No. 1. The substituted description now covers food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme, and Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. The corresponding wording in the table was also revised by replacing "food preparations" with "goods" wherever it occurred in the relevant column. The amendment is deemed to have come into force on 1 October 2021.

GST notification amendment inserts a new entry for specified essential oils and applies it retrospectively from October 2021.
Amendment to the Uttarakhand GST notification inserts entry 3A for specified essential oils other than citrus fruit, including peppermint oil and oils of other mints, under the listed HSN codes. The notification is made effective from 1 October 2021 and operates within the existing GST rate table structure.

GST exemption for sowing seeds is refined by substituting the schedule entry and excluding non-sowing seed uses.
Amendment to the Uttarakhand GST exemption schedule substitutes the entry at S. No. 86 to cover seeds, fruit and spores of a kind used for sowing. The explanation excludes seeds meant for uses other than sowing, thereby limiting the exemption framework to sowing-related seed supplies. The amendment is stated to have been deemed effective from 1 October 2021.

GST rate notification amendments revise tariff entries for bio-diesel, renewable energy devices, ores, railway goods and carbonated beverages.
Amends the Uttarakhand GST rate notification by revising entries across multiple schedules and rate slabs. It inserts specified goods such as tamarind seeds, bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel, Pembrolizumab (Keytruda), retrofitment kits for vehicles used by the disabled, renewable energy devices and parts, metal ores and concentrates, waste and scrap of plastics, paper products, railway and tramway equipment, and carbonated beverages of fruit drink or with fruit juice, while omitting specified existing entries. The notification is given retrospective effect from 1 October 2021.

GST exemption entries expanded for 12AB registrations, National Permit services, and AFC Women's Asia Cup 2022-related supplies.
Amendment is made to Uttarakhand SGST Notification No. 530/2017 to revise specified exemption entries, including expansion from 12AA to 12AB, substitution of 2022 for 2021 in certain conditions, omission of one entry, and insertion of new nil-rated entries for National Permit services and AFC Women's Asia Cup 2022-related services. The amendment also extends nil-rate treatment to right to admission to AFC Women's Asia Cup 2022 events and updates an existing entry to cover rescheduled events, with retrospective effect from 1 October 2021.

GST rate and service classification amendments revise intellectual property, job work, admission services, and multimodal transport entries.
The Uttarakhand SGST notification amends specified service entries by inserting reference to 12AB, revising the treatment of intellectual property rights, adding job work in relation to manufacture of alcoholic liquor for human consumption, and substituting entries for other manufacturing, publishing, printing, reproduction, material recovery, and admission services. It also inserts an explanatory note for a service entry and adds new classification entries for multimodal transport of goods from one place in India to another place in India, with effect from 1 October 2021.

Notification amendment: GST notification dates substituted and amendments deemed effective from specified retrospective date for compliance.
Amendment substitutes specified date references in the proviso to clause (i) of the principal GST notification by replacing two original dates with later dates, thereby altering the temporal scope of that proviso. The amendment is made under delegated authority on the Council's recommendation and is deemed to have effect from 1st December, 2020, so the revised date references operate from that deemed commencement date.

Limitation period extension in GST rules extends retention period and revises FORM GST DRC 03 to include DRC 01A intimations.
The amendment increases the record-retention period under Rule 137 from four to five years and revises FORM GST DRC-03 to add intimations arising from FORM GST DRC-01A, expand cause classifications (including audit, inspection, scrutiny and mismatch categories), update item 5 to include these triggers, and replace the serial 7 table with a detailed multi-column table capturing tax period, place of supply, dues components, ledger utilisation and debit entry particulars.

Supply of restaurant service clarified: exclusion tied to specified premises and vehicle definitions expanded for GST coverage.
The notification widens defined transport terms to include motor cycle, omnibus and other motor vehicles, inserts clause excluding certain restaurant services supplied outside restaurants and eating joints located at specified premises, and adds a definition of specified premises as hotel accommodation with a declared tariff above the stated threshold per unit per day; the amendment takes effect from 1 January 2022.

Exemption scope narrowed: services supplied through electronic commerce operators excluded from certain intra State GST exemptions.
The notification amends the Odisha GST exemption schedule by removing the phrase "or a Governmental authority or a Government Entity" from specified entries and by inserting provisos excluding services supplied through an electronic commerce operator and notified under sub section (5) of Section 9 of the Odisha GST Act from specified exemption items in the TABLE; the amendment is made under provisions of the Act and indicates an operative commencement date.

Exemption scope narrowed: certain public entities removed and textile dyeing/printing services excluded from concession.
Amends the Odisha GST notification by substituting "Union territory or a local authority" for broader references to public recipients in specified items of serial number 3 and omitting the corresponding conditions for those items; and by inserting an exception excluding services by way of dyeing or printing of the specified textile and textile products after the reference to the Customs Tariff Act, 1975 in serial number 26, clause (b). The amendments take effect from 1 January 2022.

GST form amendment expands grounds for demands and adds intimation route through DRC-01A, updating disclosure fields.
The rules amend FORM GST DRC-03 by inserting reference to intimations under FORM GST DRC-01A in the heading; expanding item 3 to add audit, inspection or investigation, scrutiny, DRC-01A intimations, and specific GSTR mismatches as grounds for demand; inserting corresponding descriptors in item 5 to include scrutiny and DRC-01A intimations; and substituting the table at serial number 7 with a detailed format capturing tax period, place of supply, tax/cess, interest, penalty, fee, other components, total, ledger utilisation (cash/credit), and debit entry particulars.

Appointment of Appellate Authority: amended appeal routes and specified time limits for GST appeal filings.
The substituted rule 109A prescribes the Appointment of Appellate Authority by mapping appeal routes to the rank of the officer who passed the decision: Additional Commissioner Special Commissioner (Appeals); Senior Joint Commissioner Additional Commissioner (Appeals); Joint Commissioner officer not below Senior Joint Commissioner (Appeals); Deputy Commissioner/Assistant Commissioner/State Tax Officer officer not below Joint Commissioner (Appeals). Appeals by aggrieved persons must be filed within three months of communication; appeals by an officer directed to appeal must be filed within six months. The notification deems the amendment effective retrospectively.

Exemption for non-deliverable forward contracts requires OBU registration and no involvement of the taxpayer's permanent establishment.
Exemption under clause (4E) of section 10 applies only to income of a non-resident from transfer of non-deliverable forward contracts entered into with an offshore banking unit of an International Financial Services Centre holding a valid registration certificate from the International Financial Services Centres Authority, provided the contract is not entered into through or on behalf of the non-resident's permanent establishment in India, and the offshore banking unit must ensure compliance.

Appointment of State Tax Officers designates specified commercial tax officers under the Karnataka GST framework for administrative purposes.
The Government of Karnataka designates specified classes of commercial tax officers-including Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer, and those officiating in those grades-as State Tax Officers for purposes of the Karnataka Goods and Services Tax Act, 2017, by notification given retrospective effect from 28th June 2017.

SEZ area reconfiguration alters notified area at Global Village, enabling de-notification and addition after statutory approvals.
Central Government revises the notified area of the Sector Specific Special Economic Zone at Global Village, Bangalore by de-notifying 0.242 hectare and notifying 0.683 hectare, making the resultant notified area 27.434 hectares, under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, after developer proposal, State Government concurrence, and Development Commissioner recommendation; the de-notified land is to be used for IT infrastructure outside the SEZ.

GST scope expansion clarifies transport and restaurant services and defines high tariff specified premises for tax treatment.
The amendment broadens transport terminology by substituting "motor cycle" with "motor cycle, omnibus or any other motor vehicle", inserts a new clause excluding certain restaurant services supplied outside specified premises, revises the explanation to align vehicle definitions with the Motor Vehicle Act, 1988, and adds a definition of specified premises as hotel accommodation with a declared tariff above a stated threshold; the changes take effect from the notification's stated commencement date.

GST exemption scope narrowed by removing governmental authority references and excluding e commerce supplied services from certain exemptions.
The notification amends the Table in S.R.O 12 by omitting the phrase "or a Governmental authority or a Government Entity" from the Description of Services at serials 3 and 3A, and by inserting provisos to serials 15 and 17 excluding items from applying to services supplied through an electronic commerce operator and notified under the Jammu and Kashmir Goods and Services Tax Act, 2017; the amendments take effect from 1 January 2022.

Amendment to GST notification narrows exempt services scope, removes conditions and excludes textile dyeing/printing services.
The notification amends SRO-11 by narrowing descriptions of exempted services for listed items to "Union Territory or a local authority" and deleting associated conditions in the Conditions column for those items; it also inserts an explicit exclusion that services by way of dyeing or printing of textile and textile products are excluded from the specified Customs Tariff entry.

Refund withholding rules updated to allow withdrawal, ledger credit reversal, and conditional release mechanisms upon satisfaction.
Amendments allow extension of time to apply for revocation of registration by senior officers; clarify rule scope to cover outward movement of goods; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for fresh refund claims after rectification; permit withdrawal of refund applications via FORM GST RFD-01W with ledger credits reversed on withdrawal; and restructure FORM GST RFD-07 to provide separate withholding and release parts and enable release orders when withholding conditions cease to exist.