GST appellate authority appointment assigns appeals from specified senior officers and State Level LTU officers to Additional Commissioner Grade I.
The Additional Commissioner (ST) (Grade I) is nominated as the Appellate Authority for appeals against orders of Additional Commissioners (ST) and Joint Commissioners (ST) across all divisions, and orders of officers up to Deputy Commissioner (ST) rank in the State Level LTU. The appointment is made under the Telangana Goods and Services Tax Act, 2017 and Rule 109A of the Telangana Goods and Services Tax Rules, 2017, with effect from 02.06.2026.

Revisional authority hierarchy authorises State Tax officers to revise subordinate decisions within allotted divisions and territorial jurisdiction.
Revisional authority under the Telangana Goods and Services Tax Act, 2017 is assigned through a hierarchical authorisation framework for revision of decisions or orders. The Commissioner may revise orders of specified senior and subordinate State Tax officers. Additional Commissioners exercise revisional powers over designated subordinate officers within divisions allotted by the Commissioner, while Joint Commissioners and Deputy Commissioners exercise such powers over specified lower-level orders within their respective divisional territorial jurisdiction.

Kerala State GST rate schedules reclassify biris, tobacco products, pan masala and specified inhalation products while removing the 14% schedule.
Kerala State GST rate schedules are amended to place biris in the 9% schedule. Pan masala, specified tobacco and tobacco-substitute products, and specified non-combustible inhalation products containing tobacco, reconstituted tobacco, or nicotine substitutes are placed in the 20% schedule. The 14% schedule and related entries are omitted. The amendments are deemed effective from 1 February 2026.

GST rate schedule classification updates revise specified beverage tariff codes and apply retrospectively from the notified effective date.
Kerala State GST rate schedules are amended by substituting specified tariff classifications for entries concerning goods under heading 2202. The amendments revise classification codes in Schedule I, subject to 2.5% tax, and Schedule III, subject to 20% tax. The substitutions are made under the Kerala State Goods and Services Tax framework and are deemed effective from the notified effective date.

Appellate Tribunal filing deadlines extend for specified earlier GST orders, while later appeals and applications retain statutory limitation periods.
Appellate Tribunal filing deadlines are notified up to 31 July 2026 for appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals for orders communicated on or after 1 May 2026 remain subject to the statutory three-month period from communication, while applications for orders passed on or after 1 February 2026 remain subject to the statutory six-month period from the order date. The notification is deemed effective from 30 June 2026.

Appellate Tribunal appeal limitation sets a filing deadline for backlog appeals and a three-month period for subsequent orders.
Appellate Tribunal appeal limitation under the Delhi Goods and Services Tax Act, 2017 is notified for backlog and subsequent appeals. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from communication of the order to the appellant.

Appellate Tribunal filing timelines extend for specified earlier GST orders, while statutory periods continue for subsequent appeals and applications.
Appellate Tribunal filing timelines under the Goa Goods and Services Tax Act, 2017 are revised by superseding the earlier notification, without affecting prior actions or omissions. Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed up to 31 July 2026. Later appeals remain subject to a three-month period from communication, while later applications remain subject to a six-month period from the order date.

Tariff classification correction under Goa SGST replaces an incorrectly stated classification figure in the earlier rate notification.
Goa SGST notification corrigendum corrects the tariff classification in Notification No. 38/1/2017-Fin (R&C)(01/2026-Rate) dated 1 May 2026. The figure "2202 99 90" is to be read as "2202 91 00" in the notified text.

Jharkhand SGST rate schedules revise specified tariff entries under lower and higher tax-rate classifications with retrospective effect.
Jharkhand SGST rate schedules under Notification No. 9/2025-State Tax (Rate) are amended by substituting specified tariff entries in Schedule I taxable at 2.5% and Schedule III taxable at 20%. The amendments, issued under the Jharkhand Goods and Services Tax Act, 2017 on the Council's recommendations, are deemed effective from 1 May 2026.

FORM GSTR-3B filing deadline for March 2026 is extended for registered persons under Jharkhand GST return requirements.
The deadline for furnishing FORM GSTR-3B for March 2026 is extended to 21 April 2026 for registered persons subject to the applicable Jharkhand GST return-filing provisions. The extension is issued by the Commissioner on the recommendations of the GST Council and is deemed effective from 20 April 2026.

GSTR-3B return filing deadline for March 2026 is extended for registered persons under the prescribed monthly return framework.
The GSTR-3B return filing deadline for March 2026 is extended until 21 April 2026 for registered persons required to furnish returns under the prescribed monthly return framework of the Delhi Goods and Services Tax law. The extension takes effect from 20 April 2026.

Post-supply discounts require credit notes and recipient input tax credit reversal for exclusion from the value of supply.
Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses attributable input tax credit. Credit-note provisions are expanded to cover such discounts. Refund provisions include unutilised input tax credit allowed under the specified refund proviso, while the withholding exclusion is revised for tax refunds on goods exported out of India with payment of tax. Commencement may be prospective or retrospective as notified.

Appellate Tribunal filing timelines prescribe transitional deadlines and regular limitation periods for GST appeals and applications.
Appellate Tribunal filing timelines under the Meghalaya Goods and Services Tax Act, 2017 fix 31 July 2026 as the final date for appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals for later-communicated orders must be filed within three months of communication. Applications relating to later-passed orders must be filed within six months from the date of the order.

Facilitation centre designation for GST registration verification and Aadhaar authentication takes effect from 2 July 2026.
The Commissioner of State Tax, West Bengal, designates GSK-2 at Annexe Building-III, Room No. 4-002 and 4-003, Ground Floor, 14, Beliaghata Road, Kolkata-700015 as the facilitation centre for specified jurisdiction areas for biometric-based Aadhaar authentication, photograph capture, and verification of original documents uploaded with the registration application. The notification partially modifies the earlier notification and comes into force on 2 July 2026.

GST rate amendment revises Punjab tariff entries for goods under heading 2202 and applies retrospectively from 1 May 2026.
Punjab GST notification amends the existing rate notification by substituting specified tariff entries in Schedule I, attracting 2.5% tax, and Schedule III, attracting 20% tax. The amendment revises the HSN entries against the listed serial numbers for certain goods classified under heading 2202, and is deemed to have come into force with effect from 1 May 2026.

Tariff classification correction substitutes the Schedule III entry applicable to goods attracting the specified SGST rate.
Uttar Pradesh SGST corrigendum corrects the tariff classification entry in Schedule III attracting 20 percent tax under Notification No. 180 dated 23 May 2026. Against serial number 2 in column (2), the entry "2202 99 90" is substituted with "2202 91 00".

SGST rate-schedule classification revises beverage tariff entries under concessional and higher tax schedules with effect from May 2026.
Madhya Pradesh SGST rate-schedule classification is amended to substitute specified beverage tariff entries in the schedules attracting 2.5% and 20% tax rates. Schedule I entries 150 and 151 are revised for tariff headings 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III entries 2 and 3 are revised for specified headings including 2202 91 00, 2202 99 91 and 2202 99 99. The amendments operate from 1 May 2026.

GST rate schedule amendments revise tariff classification entries for specified goods and apply retrospectively from May 2026.
Amendment notification under the West Bengal Goods and Services Tax Act, 2017 revises the classification entries in the rate schedules of an earlier notification on GST rates for specified goods. In Schedule I at 2.5%, the existing tariff entries against serial numbers 150 and 151 are substituted to expand the covered headings, and in Schedule III at 20%, the entries against serial numbers 2 and 3 are similarly substituted to revise the tariff coverage for the relevant goods descriptions. The notification gives retrospective effect from 1 May 2026.

GST rate notification amendment revises tariff entries for specified goods classifications under Maharashtra state tax schedules.
Amends the Maharashtra State Tax rate notification by substituting specified tariff entries in Schedule I, rate 2.5%, and Schedule III, rate 20%, for certain goods classification numbers. The amendment revises the entries against Serial Nos. 150 and 151 in Schedule I and Serial Nos. 2 and 3 in Schedule III, updating the tax rate mapping for the identified product categories.

State tax rate amendment revises GST tariff entries for specified goods and updates schedule classifications from 1 May 2026.
State tax rate amendments were issued under the Chhattisgarh Goods and Services Tax Act, 2017, further amending Notification No. 09/2025-State Tax (Rate) on the Council's recommendation. The changes substitute revised tariff entries in Schedule I at the 2.5% rate and in Schedule III at the 20% rate for specified HSN codes. The notification comes into force from 1 May 2026.