Post-supply discounts now require supplier credit notes and recipient reversal of attributable input tax credit.
Post-supply discounts may be excluded where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount in accordance with section 34. Credit notes may also be issued for discounts referred to in section 15(3)(b). The refund provisions are expanded to cover unutilised input tax credit allowed under section 54(3), while export-with-payment-of-tax refund claims are excluded from the restriction under section 54(14).

Appellate Tribunal filing deadlines distinguish earlier orders from later orders, preserving separate limitation periods for appeals and applications.
Appellate Tribunal filing timelines under section 112 set 31 July 2026 as the last filing date for appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals against later communicated orders retain a three-month period from communication, while applications concerning later orders retain a six-month period from the order date.

Commencement of Finance Act provisions follows staggered effective dates, with scheduled provisions commencing on separately appointed dates.
Commencement of the West Bengal Finance Act, 2026 is staggered. Section 1 and specified parts of section 2 took effect immediately upon notification of the Act. Sub-section (1), clause (a) of sub-section (2), and sub-section (4) of section 2 take effect from 1 October 2026. Scheduled provisions notified under clause (b) of sub-section (2) of section 2 are to commence on separately appointed dates.

Mandatory registration of rent and lease agreements governs GST registration for hired principal and additional business premises.
Registration of rent and lease agreements is mandatory for GST registration and amendment where a principal or additional place of business is occupied on rent or lease in Rajasthan. Because State law requires registration of rent or lease agreements for every period, an unregistered agreement is not sufficient for such GST purposes. Electronic registration may be initiated through the e-Panjiyan Portal, followed by examination of admissibility, verification through physical or electronic modes, statutory and stamp-duty scrutiny, and digital endorsement upon satisfaction of all legal and procedural requirements.

Appellate Tribunal filing timelines under Punjab SGST are revised for earlier orders, while standard limitation periods continue for later matters.
Punjab SGST appellate filing timelines under section 112 are revised, with the earlier notification superseded subject to preservation of prior actions and omissions. Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed before the Appellate Tribunal 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. The revised timelines are deemed effective from 30 June 2026.

Appellate Tribunal filing deadlines distinguish earlier orders from subsequent orders under the prescribed appeal and application periods.
Appellate Tribunal filing timelines under section 112 are revised, while preserving acts done or omitted before supersession. Appeals against orders communicated before 1 May 2026 may be filed up to 31 July 2026; appeals against later communications must be filed within three months. Applications concerning orders passed before 1 February 2026 may be filed up to 31 July 2026; applications concerning later orders must be filed within six months from the order date.

Professional tax and GST amendments revise liability, compliance, penalties, discount credit notes, and refund treatment.
Professional-tax amendments expand employee coverage irrespective of the employer's headquarters or salary disbursement location, prescribe an annual tax rate subject to notified Schedule variations, and require manpower-hiring or supply details in employer records. The applicable enrolment criterion shifts to annual gross turnover or receipts exceeding the prescribed threshold. GST amendments allow post-supply discounts through credit notes where attributable input tax credit is reversed, and revise refund treatment for unutilised input tax credit and exports on payment of tax.

GST rate schedule classifications for specified beverages are revised, reallocating listed tariff headings under lower and higher tax schedules.
Andhra Pradesh revises GST rate-schedule tariff classifications for specified beverages and related goods. Schedule I entries subject to 2.5% GST are replaced with tariff headings 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III entries subject to 20% GST are replaced with headings 2202 91 00, 2202 99 91 and 2202 99 99. The revised classifications take effect from 1 May 2026.

Appellate Tribunal filing timelines distinguish legacy GST matters from later orders, preserving ordinary appeal and application limitation periods.
Appellate Tribunal filing timelines under the Jammu and Kashmir GST framework are revised, with a common outer date for specified legacy appeals and applications. The extended date applies to appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals involving orders communicated thereafter remain subject to the three-month period from communication, while applications involving orders passed thereafter remain subject to the six-month period from the passing of the order.

Appellate Tribunal filing timelines extend for specified earlier GST orders, while later appeals and applications follow statutory limitation periods.
Appellate Tribunal filing timelines under the Odisha Goods and Services Tax Act, 2017 are revised. Appeals for orders communicated before 1 May 2026 and applications for orders passed before 1 February 2026 may be filed up to 31 July 2026. Appeals and applications relating to later orders remain governed by the statutory periods of three months from communication and six months from the order date, respectively. The earlier notification is superseded, subject to actions already taken or omitted, and the revision is deemed effective from 30 June 2026.

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.

Appellate Tribunal filing timelines extend for specified earlier appeals and applications, while later matters retain statutory limitation periods.
Appellate Tribunal filing timelines under the Himachal Pradesh Goods and Services Tax Act, 2017 are notified up to 31 July 2026 for specified appeals and applications. Appeals against orders communicated before 1 May 2026 and applications relating to orders passed before 1 February 2026 may be filed by that date. Later appeals continue to carry a three-month period from communication, while later applications carry a six-month period from the passing of the order.

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 appeal deadlines are extended for earlier GST orders, while later matters follow statutory filing periods.
The filing deadline before the Appellate Tribunal is reset for specified pending GST appeals and applications, replacing the earlier deadline arrangement. Appeals against orders communicated before 1 May 2026, and applications relating to orders passed before 1 February 2026, may be filed up to 31 July 2026. Appeals and applications concerning later orders remain governed by the statutory filing periods of three months from communication and six months from the order date, respectively.

Post-supply discounts may be adjusted through credit notes when recipients reverse attributable input tax credit.
Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount. The requirement of an agreement specifically linked to the relevant invoice is replaced, and credit-note provisions cover such qualifying discounts. Provisional refund is extended to unutilised input tax credit arising from an inverted duty structure. Refund claims for goods exported out of India on payment of tax are excluded from the applicable threshold restriction.

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 filing timelines distinguish legacy GST orders from subsequent orders, preserving ordinary appeal and application limitation periods.
Appellate Tribunal filing timelines are revised for legacy and subsequent orders. Appeals against orders communicated before 1 May 2026 may be filed up to 31 July 2026, while appeals for orders communicated on or after that date remain subject to the ordinary three-month period from communication. Applications for orders passed before 1 February 2026 may be filed up to 31 July 2026, while applications for orders passed on or after that date remain subject to the ordinary six-month period from passing.

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.