Late fee waiver for delayed Form GSTR-7 filings reduces excess per-day penalties and caps total late fee for TDS deductors.
Notification waives the portion of late fee for failure to furnish Form GSTR-7 by due date (for month of June 2021 onwards) that exceeds twenty-five rupees per day for registered persons required to deduct tax at source, and provides that the total late fee liability shall stand waived to the extent it exceeds one thousand rupees.

Late fee waiver for GSTR-4 filings: excess late fees waived subject to lower threshold when state tax payable is nil.
The amendment waives, for financial year 2021-22 onwards, the total amount of late fee under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date to the extent it exceeds specified thresholds, distinguishing between returns with nil state tax and other returns.

Late fee waiver for delayed GSTR-1 filings: excess late fees waived for specified classes of registered persons.
The notification inserts a proviso waiving the portion of late fee payable under the GST provision that exceeds specified amounts for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods or quarters from June, 2021 onward, with capped amounts set separately for nil outward suppliers and for registered persons within two aggregate turnover bands in the preceding financial year.

Specified premises definition expands GST coverage; high tariff hotels and additional motor vehicle categories now included under rate amendments.
Amendment adds motor cycle, motor vehicle and omnibus to the transport related clause and expands the Explanation to cite additional Motor Vehicle Act definitions; inserts a new clause excluding certain restaurant services supplied at "specified premises"; and defines "specified premises" as hotel accommodation with declared tariff above seven thousand five hundred rupees per unit per day or equivalent. The amendment is effective from the first day of January, 2022.

Specified premises definition amended to exclude certain restaurant services, changing tax rate application from Jan 1, 2022.
The notification amends the State GST rate instrument by expanding clause (i) to include motor cycle, omnibus and other motor vehicles, inserting clause (iv) to treat supply of restaurant services not provided at specified premises as a separate category, and revising the Explanation to align vehicle-term definitions with the Motor Vehicle Act and to define specified premises as hotel accommodation units above the stated tariff threshold. The amendments are effective 1 January 2022.

GST scope expanded to include additional motor vehicles and restaurant services outside specified high tariff hotel premises.
Amendment broadens vehicle references to include motor cycle, motor vehicle, omnibus or any other motor vehicle and adds a taxable entry for supply of restaurant service other than those supplied at specified premises. The Explanation aligns vehicle definitions with the Motor Vehicle Act and defines specified premises as hotel accommodation premises with a declared tariff above a per unit per day threshold. The amendments take effect from the first day of January, 2022.

IGST amendment expands vehicle definitions and distinguishes restaurant service treatment based on specified premises tariff threshold.
Amendment to IGST Rate Notification No.14/2017 substitutes wording to include motor cycle, omnibus or any other motor vehicle; inserts a clause excluding from certain treatment the supply of "restaurant service" when not supplied by restaurants or eating joints located at defined premises; expands Explanation cross references to Motor Vehicle Act definitions; and defines "specified premises" as hotel accommodation premises with a declared tariff above a specified per unit per day threshold, with the amendment effective from the stated commencement date.

UTGST amendment expands vehicle definitions and carves out restaurant services at specified premises, altering taxable supply scope.
The notification amends the UTGST rate schedule by adding "motor cycle, omnibus or any other motor vehicle" to vehicular references, inserting a carve out for supply of restaurant service except those at specified premises, expanding vehicle definitions via additional Motor Vehicle Act cross references, and defining "specified premises" as hotels with declared tariffs above a per unit per day threshold; the amendments take effect from 1 January 2022.

GST scope clarification: governmental authority carve-out removed; e commerce supplied services excluded from specified exemptions under GST.
The notification amends the Sikkim GST rate TABLE by omitting the phrase "or a Governmental authority or a Government Entity" from the Description of Services for serial numbers 3 and 3A, and by inserting provisos for serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the Act; the amendments take effect from 1 January, 2022.

GST amendment narrows service descriptions and excludes e commerce supplied services from certain exemptions, effective soon
The notification omits the words "or a Governmental authority or a Government Entity" from the service descriptions at serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 providing that specified items shall not apply to services supplied through an electronic commerce operator notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act; it also states the date on which the amendment comes into force.

IGST notification amendment removes 'government entity' phrase and narrows exemptions, excluding certain services via e commerce operators.
The notification amends the principal IGST rate notification by removing the words "or a Governmental authority or a Government Entity" from the description of services at serial numbers 3 and 3A, and by adding provisos to serial numbers 16 and 18 that items (b) and (c) (serial 16) and item (e) (serial 18) shall not apply to services supplied through an electronic commerce operator and notified under the Integrated Goods and Services Tax law; the amendment takes effect from 1 January 2022.

Electronic commerce operator exclusion clarified: platform-supplied services are excluded from specified service provisions under UTGST.
The notification amends the Union Territory Tax (Rate) schedule by deleting the phrase "or a Governmental authority or a Government Entity" from service descriptions at serials 3 and 3A, and by adding provisos to serials 15 and 17 that exclude application of specified items to services supplied through an electronic commerce operator and notified under the relevant sub-section; the amendments take effect from the first day of January, 2022.

Annual return exemption for small taxpayers relieves eligible registered persons from filing annual return for the specified financial year.
Exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-2021 from furnishing the annual return under the Tamil Nadu Goods and Services Tax Act, 2017, on the Council's recommendation; the notification is deemed effective from 1 August 2021 and is issued by the Commissioner of State Tax.

Service description amendments narrow recipient categories and exclude dyeing or printing of textiles from concessional treatment.
Amendment modifies Notification No.11/2017 by substituting the recipient phrase to "Union territory or a local authority" in multiple items at serial number 3 and omitting the related condition entries; it also inserts an exclusion-"except services by way of dyeing or printing of the said textile and textile products"-in the description at serial number 26. These changes alter the scope of specified service treatment and take effect from 1 January 2022.

Amendment to SGST service descriptions narrows eligible recipients and excludes dyeing and printing from tariff exemption.
Amendment narrows eligible recipients in specified SGST service descriptions by replacing references to governmental authorities and entities with "Union territory or a local authority" and deletes corresponding conditions for listed items. It also inserts an explicit exception to a tariff-related entry to exclude services by way of dyeing or printing of specified textile products. The amendment takes effect from the notified future date and operates by amending the earlier State Tax (Rate) notification.

GST rate notification amendment narrows eligible recipients and excludes dyeing or printing services from concession.
Revision narrows beneficiary descriptions in specified service entries by removing references to Governmental Authority and Government Entity, leaving only Union territory or local authority; deletes the corresponding conditions for those items. Additionally, it inserts an exclusion in the serial 26 service description excluding services by way of dyeing or printing of the specified textile and textile products. The amendments take effect from the first day of January, 2022.

IGST amendment narrows service recipients and removes specified conditions, and excludes dyeing or printing from tariff-based relief.
The IGST rate notification amends Notification No. 8/2017 by substituting "Union territory or a local authority" for a broader recipient description in specified items at serial number 3 and omits the related conditions for those items; it also amends serial number 26 to exclude services by way of dyeing or printing of the specified textile and textile products from the Customs Tariff Act reference.

UTGST amendment narrows eligible recipients to union territory or local authority and carves out textile dyeing and printing services.
The notification amends the UTGST rate table to substitute "Union territory or a local authority" for earlier references to Governmental Authority or Government Entity in several service descriptions, omits the corresponding conditions for the listed items, and inserts an exclusion for dyeing or printing services of specified textile products after the Customs Tariff Act reference, with the amendments effective from the commencement date specified in the instrument.

GST rate amendment revises textile and related tariff classifications, inserting and omitting schedule entries and applying new rates.
Notification amends the Sikkim GST rate schedules by omitting specific serial entries and inserting numerous new serial numbers and tariff descriptions-principally for woven, knitted, yarn, filament, staple fibre and made-up textile goods-together with selected substitutions of product descriptions across schedules; certain entries in Schedule I (2.5%), Schedule II (6%) and Schedule III (9%) are removed or reclassified, and the amendment is effective from 1 January 2022.

GST rate amendment revises state SGST schedules and tariff classifications, inserting and omitting textile and related goods entries.
Amendment revises the Arunachal Pradesh State GST rate notification by modifying Schedule I (2.5%), Schedule II (6%) and Schedule III (9%), omitting specified serial numbers and inserting extensive new entries and substituted descriptions primarily covering woven and knitted fabrics, yarns, threads, staple and filament fibres, made-up textile articles, narrow and pile fabrics, and related textile goods, and prescribes that these amendments shall come into force on the first day of January, 2022.