Definition of specified premises revised, altering restaurant service classification and motor vehicle definitions under state GST rules.
Amendment expands vehicle terminology to include motor cycle, omnibus and other motor vehicles, inserts a new clause addressing supply of restaurant service other than those supplied at specified premises, and amends the Explanation by aligning motor cycle, motor vehicle and omnibus with definitions in the Motor Vehicle Act, 1988; it further defines specified premises as hotel accommodation units with declared tariff above a stated threshold. These changes are effective from 1st January, 2022.

GST notification amendment removes governmental-entity wording and excludes services via electronic commerce operators from certain rate provisions.
Amendment deletes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A, and adds provisos excluding specified rate-applicability sub-items from applying to services supplied through an electronic commerce operator notified under the law; the amendments take effect from the first day of January, 2022.

GST rate notification amendment narrows eligible recipients and adds exclusion for dyeing or printing of textiles.
The notification amends the TABLE: for serial number 3, items (iii),(vi),(ix),(x) and (vii) in the Description of Service replace broader recipient wording with "Union territory or a local authority" and omit the corresponding entries in the Condition column for items (iii),(vi),(vii),(ix),(x). For serial number 26, in item (i)(b) the words "except services by way of dyeing or printing of the said textile and textile products" are inserted. The amendments take effect from 1 January 2022.

GST rate amendment: reclassification of textile and related goods changes rate applicability under state tax schedules.
Amendment revises the State GST rate notification by omitting specified serial entries in Schedule I (2.5%), and by deleting, substituting and inserting numerous tariff items and descriptions in Schedule II (6%)-particularly detailed headings for woven fabrics, yarns, staple fibres, narrow and pile knitted fabrics, made-up textile articles and related textile goods-and omits certain serial numbers in Schedule III (9%). The changes reclassify and adjust rate applicability for the listed textile and related products as set out in the schedules.

SGST rate amendment removes specified Schedule entries, altering taxable classification and taking effect in late October.
Amendment modifies Notification No. 1/2017-State Tax (Rate) by omitting serial number 243 from Schedule II (6%) and deleting the words "in respect of Information Technology software" from the column (3) description for serial number 452P in Schedule III (9%), pursuant to section 9(1) and section 15(5) of the Himachal Pradesh GST Act; effective from 27th October, 2021.

GST rate amendment updates schedules to omit and insert detailed textile tariff entries and revises applicable rates and effective date.
Amendment to the Puducherry GST rate notification omits specified serial entries from Schedule I (2.5%) and Schedule III (9%), and comprehensively reconfigures Schedule II (6%) by removing certain serial numbers and inserting multiple new HS-heading level entries for woven fabrics, yarns, staple fibres, monofilaments, narrow and pile fabrics, made-up textile articles and related items, with several descriptive substitutions to clarify scope. The changes refine tariff classification by material, weight and processing status and take effect on 1 January 2022.

Aadhaar authentication required for GST refund and revocation applications, with refunds credited only to PAN-linked bank accounts.
Amendments require Aadhaar authentication of specified persons (proprietor, partner, karta, specified directors, office-bearers, trustees or authorized signatories) to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and integrated tax export refunds; bank accounts for refunds must be in the applicant's name and obtained on the applicant's PAN, and proprietors must link PAN with Aadhaar or provide enrolment ID and specified identity documents until Aadhaar is allotted.

State GST notification amendment expands vehicle and restaurant service scope and defines specified premises for higher tariff hotels.
Amendment broadens vehicle references to include motor cycle, omnibus and other motor vehicles, inserts an exclusion for restaurant services not supplied at specified premises, expands Explanation cross references to Motor Vehicle Act definitions, and defines specified premises as hotels with declared tariff above the prescribed threshold per unit per day. The revised provisions are made effective from the commencement date set in the notification.

Electronic commerce operator exclusion added to specified service exemptions, removing governmental entity wording and limiting applicability.
The notification omits the phrase "or a Governmental authority or a Government Entity" from the Description of Services for specified entries and inserts provisos to provide that certain items shall not apply to services supplied through an electronic commerce operator and notified under the relevant GST statutory provision, thereby excluding such e-commerce-supplied services from those entries; the amendment takes effect on the notification's stated commencement date.

Amendment to SGST rate notification narrows covered recipients and excludes dyeing or printing services, effective next year.
The notification narrows recipient scope in multiple listed service items by substituting "Union territory or a local authority" for broader recipient language and omits the associated conditional entries; it also inserts an exclusion for services by way of dyeing or printing of textile and textile products in a separate service item. These amendments to the State Tax (Rate) notification are effective from the first day of January, 2022.

GST rate schedule amendments reclassify numerous textile and allied goods, altering applicable State tax entries effective from the specified commencement date.
Amendment modifies Notification No. 1/2017-State Tax (Rate) by omitting, substituting and inserting specified serial numbers and tariff entries across Schedule I (2.5%), Schedule II (6%) and Schedule III (9%), with detailed additions chiefly covering textile and related product descriptions under the 6% schedule; the changes take effect on 1 January 2022.

Extension of GST compliance deadlines and temporary waiver of restriction where specified returns were not filed
The Karnataka GST amendment modifies commencement and compliance timelines: general commencement is 29 August 2021; rule 26 extends a deadline from 31 August 2021 to 31 October 2021 and omits provisos from 1 November 2021. Rule 138E gains a proviso effective 1 May 2021 exempting the rule's restriction for the period 1 May-18 August 2021 where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 for March-May 2021 were not furnished. FORM GST ASMT 14 is altered to include an order reference, remove a specific phrase about unregistered conduct, and add an "Address" field after "Designation."

Annual return compliance requires self-certified reconciliation statements, updated input tax credit disclosures, and registered-person verification procedures.
Registered persons must furnish annual returns electronically in FORM GSTR-9 by 31 December following the financial year, while composition taxpayers use FORM GSTR-9A and electronic commerce operators furnish FORM GSTR-9B. Registered persons exceeding the prescribed turnover threshold must submit a self-certified reconciliation statement in FORM GSTR-9C with the annual return. FORM GSTR-9 instructions are extended to financial year 2020-21 for reporting specified subsequent-period supply amendments and input tax credit adjustments. FORM GSTR-9C replaces auditor certification with registered-person verification and omits Part B Certification.

Annual return obligation updated: specifies GSTR-9/9A/9B/9C filing, reconciliation duties and revised verification requirements.
The amendment substitutes rule 80 to require electronic filing of annual returns: registered persons (except specified exclusions) must file FORM GSTR-9, composition taxpayers FORM GSTR-9A, E commerce operators FORM GSTR-9B, and persons above the aggregate turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C. The changes incorporate FY 2020-21 reporting, require disclosure of adjustments and ITC reversals appearing in returns filed April-September 2021, expand FORM GSTR-9C Part A table entries, revise verification text for self-certification, and omit Part B Certification.

Classification of restaurant services altered to exclude specified hotel premises and broaden motor vehicle definitions under state GST.
The notification amends the rate notification to broaden vehicle-related terminology to include motor cycle, motor vehicle and omnibus, inserts an exclusion for restaurant services supplied at "specified premises," and defines "specified premises" as hotel accommodation units with declared tariff above seven thousand five hundred rupees per unit per day; the amendments are effective from 1 January 2022.

Proper Officer designation for faceless GST cases assigns state-level officers to exercise assessment and demand powers statewide.
Notification designates specified officers as Proper Officer with statewide authority to exercise powers under the Tamil Nadu GST Act in computer-generated cases assigned under faceless administration. Designated subjects include scrutiny of returns, assessment of non-filers, and demands and recovery functions-covering determination of tax not paid or short paid, erroneous refunds, wrongful input tax credit availing or utilisation, and cases involving fraud or wilful misstatement. The authorised ranks are Deputy Commissioner, Assistant Commissioner, State Tax Officer and Deputy State Tax Officer; the notification is effective immediately.

Statewide jurisdiction for GST assessment and recovery cases assigned through faceless administration to specified officers.
The Commissioner directs that Deputy Commissioner (ST) LTU, Assistant Commissioner (ST), State Tax Officer and Deputy State Tax Officer shall have statewide jurisdiction solely for computer generated cases assigned under faceless administration relating to assessment (Sections 61 and 62, Chapter XII) and demands and recovery (Sections 73-76, Chapter XV) of the Tamil Nadu GST Act, 2017; the authority is conditional on assignment via the faceless mechanism and is effective immediately.

Scope of exemption for services narrowed by removing governmental entity wording and excluding e commerce supplied services from certain clauses.
Amends the state tax rate notification by deleting the phrase or a Governmental authority or a Government Entity from specified service descriptions and adding provisos that items (b) and (c) of one entry and item (e) of another shall not apply to services supplied through an electronic commerce operator and notified under the provision addressing such operators; the amendments take effect from the commencement date in the notification.

GST rate notification amendment narrows beneficiary description and exempts dyeing or printing of textiles from specified customs reference.
The notification amends Notification No. 11/2017-State Tax (Rate) by narrowing recipient descriptions in specified service items to "Union territory or a local authority" and omitting related Condition entries for those items, and by inserting an exclusion for services of dyeing or printing of specified textile and textile products in the Customs Tariff Act, 1975 reference; the amendments take effect from 1 January 2022.

GST rate amendments revise Maharashtra SGST schedules, reclassifying textile and related tariff entries effective start of 2022.
The Government amends Maharashtra SGST rate schedules by omitting specified serial entries in Schedule I (2.5%), removing certain items in Schedule III (9%), and extensively revising Schedule II (6%) through the insertion of multiple new serial numbers and commodity descriptions covering woven, knitted and other textile fabrics, yarns, threads, made-up textile articles, and related classifications; substituted descriptive entries are provided for several serial numbers, and the changes take effect from the notification's stated commencement date.