GST rate amendment removes a schedule entry and narrows the software description under state tax notification.
The State Government amended the rate notification No.1/2017 by omitting entry number 243 from Schedule II (6% rate) and by deleting the words "in respect of Information Technology software" from column (3) of entry number 452P in Schedule III (9% rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter.

State GST rate schedules remove a six percent entry and broaden the nine percent software-related classification.
Arunachal Pradesh amends its State GST rate schedule by removing Serial No. 243 and related entries from Schedule II, which prescribes the 6% State tax rate. It also deletes the words "in respect of Information Technology software" from the description against Serial No. 452P in Schedule III, prescribing the 9% State tax rate. The amendments are made under the State GST Act pursuant to the Council's recommendations.

GST rate amendment removes a specified lower-rate entry and deletes software-specific wording from a higher-rate entry.
Amendments to Notification No.1/2017 remove the entry at Schedule II S. No. 243 and delete the phrase "in respect of Information Technology software" from Schedule III S. No. 452P, thereby altering the scope and textual application of those rate entries under the Central Goods and Services Tax rate notification.

IGST rate amendment removes a scheduled entry and refines a supply description, changing taxable classification.
Amendment to the IGST rate notification deletes a designated serial entry from the lower-rate schedule and removes the phrase "in respect of Information Technology software" from a higher-rate schedule entry, thereby altering the description and categorical treatment of the affected supplies under the consolidated IGST rate notification.

UTGST rate amendment removes a listed lower-rate entry and narrows the descriptive scope of an IT software rate entry.
Amendment to the Union Territory GST rate notification omits a specific tariff entry from the lower-rate schedule and deletes the qualifying phrase describing an intermediate-rate entry for information technology/software, thereby altering the listed coverage in the respective rate schedules under a formal Ministry of Finance notification.

GST rate notification amendment removes a schedule entry and deletes the information technology software wording from another entry.
Amends the Uttar Pradesh GST rate notification by omitting Serial No. 243 and its related entries from Schedule II at 6%, and by deleting the words "in respect of Information Technology software" against Serial No. 452P in Schedule III at 9%. The amendment takes effect from 27 October 2021.

Commencement of Karnataka GST Amendment provisions: government appoints a date for specified amendment provisions to come into force.
The State Government, under sub section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2021, appoints the first day of August, 2021 as the date on which the provisions of sections 4 and 5 of that Act shall come into force by notification of the Government of Karnataka.

Commencement of section 6 of Karnataka GST Amendment appointed; provision to be operative from 1 June 2021.
The Government, exercising its powers under the Amendment Act, designates 1st June 2021 as the date on which section 6 of the Karnataka Goods and Services Tax (Amendment) Act, 2021 shall come into force, thereby making that provision operative in the State.

GST rate amendment removes a listed taxable entry and narrows a tax entry by deleting software-specific wording.
The Karnataka notification amends its GST schedules by omitting the Schedule II entry at S. No. 243 (6%) and by deleting the words "in respect of Information Technology software" from the Schedule III description at S. No. 452P (9%), thereby removing one listed item and narrowing the scope of another listing under the Karnataka Goods and Services Tax Act, 2017.

Foreign Portfolio Investor eligibility: resident Indian entities permitted as constituents of IFSC AIFs with sponsor/manager role and capped contribution limits.
The amendment permits resident Indians (other than individuals) to be constituents of Foreign Portfolio Investor applicants where the applicant is an Alternative Investment Fund established in an International Financial Services Centre and regulated by the International Financial Services Centres Authority, provided the resident entity is a Sponsor or Manager. Contributions by such resident constituents are capped and determined as the lower of a fixed percentage of the applicant's corpus or a fixed monetary ceiling, with different caps for Category I/II and Category III Alternative Investment Funds. A minor punctuation correction is also made.

Qualification requirement updated: inclusion of practicing Cost Accountant alongside practicing Company Secretary for Depositories Regulations.
The amendment inserts the words "or a practicing Cost Accountant" after "practicing Company Secretary" in sub regulation (1) of Regulation 76 of the Depositories and Participants Regulations, 2018, thereby recognising practicing cost accountants alongside practicing company secretaries for the specified regulatory purpose; the regulation takes effect on its publication in the Official Gazette.

Net worth limit for SR shareholders establishes valuation and holding criteria for eligible pre-issue shares under amended ICDR regulations.
The amendment requires an SR shareholder's individual net worth to be determined by a Registered Valuer and capped at a specified upper threshold, counting investments in other listed companies but excluding the shareholder's holding in the issuer; it also mandates that SR equity shares be issued before filing the draft red herring prospectus and held for at least three months prior to filing the red herring prospectus.

GST rate notification: Andhra Pradesh updates service classifications and applicable rates and inserts new service groupings.
The notification amends the Andhra Pradesh GST notification to change service classifications and rates, extends an institutional reference to include "12AB", creates a standalone entry for transfer or use of Intellectual Property rights, inserts job-work for manufacture of alcoholic liquor as a taxable sub-item, reclassifies certain manufacturing and publishing services, separates admissions to theme parks and to casinos/sporting events into distinct rate brackets, updates an explanatory schedule reference, and inserts new service group codes for multimodal transport of goods within India.

Delegation of GST assessment powers to a specified proper officer, barring jurisdictional officer from acting for that taxpayer.
The notification delegates powers under sections 69, 70, 71, 73 and 74 of the local GST statute to a named proper officer for the taxpayer identified by GSTIN; during the notification period the jurisdictional proper officer is precluded from exercising those powers in respect of that taxpayer.

Annual return obligations updated to mandate specific GSTR forms and reconciliation, with targeted FY2020-21 reporting adjustments.
The amendment substitutes Rule 80 to require specified registered persons to file annual returns electronically in FORM GSTR-9 (or GSTR-9A for composition taxpayers) by 31 December, mandates FORM GSTR-9B for e-commerce operators collecting TCS, and requires registered persons with aggregate turnover above the threshold to file a self-certified reconciliation in FORM GSTR-9C. It inserts FY2020-21 specific reporting instructions into FORM GSTR-9 and GSTR-9C, updates Part V treatment for transactions paid via FORM GSTR-3B between April-September 2021, revises verification wording to a registered person's self-affirmation, and omits Part B Certification in GSTR-9C.

Commencement of GST amendments: sections 4 and 5 of the Second Amendment Act are brought into force.
The Governor, under sub section (2) of section 1 of the Haryana Goods and Services Tax (Second Amendment) Act, 2021, appoints the 1st day of August, 2021 as the date on which sections 4 and 5 of that Act shall come into force under the Haryana Goods and Services Tax Act, 2017, by notification of the Excise and Taxation Department dated 26th October 2021.

Commencement of Section 6 under Haryana GST amendment appointed, bringing that provision into force from June first.
Under the enabling power of sub section (2) of section 1 of the Amendment Act, the Governor appoints the 1st day of June, 2021 as the date on which Section 6 of the State Goods and Services Tax (Second Amendment) Act, 2021 shall come into force, by notification issued through the State Excise and Taxation Department.

GST rule amendment extends filing deadline and temporarily relaxes restriction on late returns for specified forms.
The amendment adjusts provisos in rule 26 by substituting a deadline and omitting all provisos from a later specified date; it inserts in rule 138E a proviso that the restriction will not apply for an earlier defined period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for specified months; and it amends FORM GST ASMT-14 to require an order reference and date, omit wording about conducting business without registration, and add an address field after designation.

Extension of GST compliance due dates to a uniform deadline, altering earlier notification dates for affected filings.
Amendment to a prior notification substitutes earlier May and June dates with later June and July dates in specified clauses and the proviso of Go.Ms.No.174, thereby extending statutory due dates for specified GST compliances within the covered period, and states the amendment comes into force with effect from 30th May, 2021.

SGST reimbursement scheme for Majuli bridge project sets eligibility, claim filing, committee scrutiny, audit, and recovery conditions.
SGST reimbursement is provided for eligible suppliers engaged in the construction of the Majuli RCC bridge project through a reimbursement mechanism limited to the State tax component paid in cash after utilisation of input tax credit. The scheme requires an eligibility certificate from the Public Works Department, separate GST registration for the relevant business vertical, monthly claims with prescribed supporting documents, and scrutiny through tax officers and reimbursement committees before sanction and direct payment through the treasury. It also contains audit, budgetary, recovery, indemnity, and dispute-resolution provisions.