Electronic commerce operator exclusion: specified service descriptions amended to exempt services supplied via e-commerce operator.
The amendment deletes the phrase or a Governmental authority or a Government Entity from two service descriptions and inserts provisos stating that certain listed items shall not apply to services supplied through an electronic commerce operator notified under the GST law; the amendment takes effect from 1 January 2022.

State tax notification amendment narrows eligible public entities and excludes dyeing or printing services from concession.
The notification amends the State Tax (Rate) table by substituting wording in Description of Service for specified items at serial number 3-removing references to Governmental Authority and Government Entity and substituting "Union territory or a local authority"-and by omitting the corresponding Condition entries; and by inserting an exception in serial number 26 to exclude services by way of dyeing or printing of the specified textile and textile products. The amendment is effective from 1 January 2022.

GST rate schedule amendments reclassify textile and related goods, altering applicable State GST entries and descriptions.
Amendment revises the State GST rate notification by omitting specific entries from Schedule I (2.5%), removing, inserting and rewording numerous tariff items in Schedule II (6%)-principally textile, yarn and fabric classifications-and omitting specified entries from Schedule III (9%). The changes add multiple new serial numbers and descriptive entries, refine product descriptions for enforcement, and take effect on the notified commencement date.

Time limit extension for GST compliances extended for actions falling during pandemic interruption to a uniform closing date.
A proviso is inserted extending any time limit for completion or compliance of actions specified, prescribed or notified under section 171 that fell between 20 March 2020 and 29 November 2020, and remained uncompleted, such that the time limit is extended up to 30 November 2020; the notification takes effect from 1 September 2020 as an amendment to Notification No. 35/2020-State Tax.

GST exemption on COVID-19 medicines reduces state tax on specified drugs until end of year for emergency treatment.
The notification exempts state GST on specified COVID-19 medicines by limiting state tax to the rate specified for each listed item, with some drugs subject to a nil rate and others to a reduced 2.5 per cent rate; the measure applies to goods identified by tariff classification and is effective from 1 October until 31 December of the year stated.

GST rate amendment: substitution of specified food-related entries and replacement of 'food preparations' with 'goods'.
The notification substitutes the Table entry at S. No. 1: (a) food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. It further replaces the term "food preparations" with "goods" in column (4). The amendment is effective from the first day of October, 2021.

GST rate amendment adds specified mint essential oils to the taxable schedule, covering both registered and unregistered suppliers.
The State GST rate notification is amended by inserting serial no. 3A listing HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 to cover peppermint (Mentha piperita) and other mint essential oils (spearmint, water mint, horsemint, bergamot-type). The insertion applies to supplies by any unregistered person and any registered person and is effective from 1 October 2021.

Tax rate amendment for seeds used for sowing substitutes the Schedule entry and limits coverage to sowing use seeds retroactively.
Amendment substitutes the Schedule entry to classify seeds under tariff heading 1209 as "Seeds, fruit and spores, of a kind used for sowing," with an explanation excluding seeds meant for any use other than sowing, issued under section 11(1) of the Jharkhand Goods and Services Tax Act, 2017, and linked to the principal State Tax (Rate) notification and its prior amendment.

GST rate amendments modify taxable goods lists, insertions and omissions, and adjust treatment for renewable energy supplies.
The notification amends the State GST rate schedules by inserting, substituting and omitting specified tariff entries: Schedule I (2.5%) adds tamarind seeds (not for sowing), biodiesel for OMC blending, an oncology drug and retrofit kits for disabled vehicles; Schedule II (6%) clarifies bio-diesel treatment, omits several entries and adds renewable energy devices with a 70/30 value apportionment explanation; Schedule III (9%) adds ores, waste plastics, packing and printed matter categories and rail rolling stock classifications; Schedule IV (14%) adds carbonated fruit beverages. Effective date: 1st October 2021.

GST return furnishing relief lets companies file GSTR-3B and GSTR-1 using EVC during the transitional filing window.
A proviso to the Delhi GST Rules allows registered persons under the Companies Act to furnish returns under section 39 in FORM GSTR-3B and outward-supply details under section 37 in FORM GSTR-1 or via the invoice furnishing facility, provided such filings are verified through an electronic verification code (EVC) during the specified transitional period.

GST rate amendment: specified services for AFC Women's Asia Cup and related transport and admission services made nil-rated.
Amendment to the Jharkhand State Tax (Rate) notification inserts and deletes schedule entries, adds "or 12AB" to certain exemption references, creates nil-rate entries for services related to the AFC Women's Asia Cup (subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports), and introduces nil-rate entries for admission rights to AFC Women's Asia Cup events and for granting national permits to goods carriages; it also substitutes a referenced year and adjusts percentage wording. The notification is effective from 1 October 2021.

GST rate amendment refines service classifications and adds Multimodal Transport and IP transfer entries, altering rate schedule entries.
Amendment revises the State GST rate notification by inserting, substituting and omitting specified service entries and rate columns to refine taxable service categories, including addition of "or 12AB", substitution to include temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property right, insertion of job-work services related to manufacture of alcoholic liquor for human consumption, reclassification of admission-to-entertainment services, amendment of a schedule cross-reference, and addition of Multimodal Transport of goods entries; effective from 1st October, 2021.

Timing of tax liability clarified: liability must be in the tax period containing the completion certificate issuance or first occupation.
Clarifies the timing of tax liability for immovable property supplies by substituting language so that tax liability is recognized in the tax period that includes the date of issuance of the completion certificate by the competent authority or the date of first occupation, whichever is earlier, replacing the prior wording and streamlining the referent to taxable persons.

GST rate amendment: landowner promoter credit use and inclusion of ship maintenance services in taxable schedule.
The notification permits a landowner promoter to utilise input tax credit charged by a developer promoter for tax payment on apartments supplied by the landowner promoter within the project, and adds maintenance, repair or overhaul services for ships, vessels, engines and components to the taxable services table, effectuating corresponding alterations in serial entries of the State Tax (Rate) notification under the Telangana GST Act.

GST rate amendment adds Diethylcarbamazine to the lower rate schedule and substitutes the tariff classification, with retrospective effect.
The State amends Notification No. 1/2017 State Tax (Rate) by substituting the tariff entry at S.No.259A with "9503" and inserting Diethylcarbamazine into List 1 of Schedule I under the lower rate schedule; the amendment is effected by Notification No. 01/2021 State Tax (Rate) and is effective from 2 June 2021.

GST schedule amendment adds branded tender coconut water conditions and substitutes several tariff classifications.
Amendment to the Karnataka GST schedule substitutes various HSN codes and descriptive entries, omits S. No. 101, and inserts a new entry for tender coconut water not in unit containers that either bears a registered brand name or a brand name carrying an actionable or enforceable right, subject to Annexure I conditions; amendments take effect on the 1st day of January, 2022.

Appellate Authority for Advance Ruling constituted for GST appeals; defines membership and supersedes prior notification.
The Governor, exercising powers under section 99 of the Punjab Goods and Services Tax Act, 2017, has superseded an earlier notification and constituted the Punjab Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings; the Authority is composed of the Chief Commissioner of Central Tax (Chandigarh Zone) and the Commissioner of State Tax (Punjab).

Late fee amnesty for Form GSTR-3B extended to a later statutory cut off under GST notification.
The government amended an earlier notification to extend the late fee amnesty period for Form GSTR-3B by substituting the previously specified cut off date in the ninth and tenth provisos with a later date, thereby extending the temporal scope of the existing relief without changing its substantive eligibility or other conditions.

Annual return requirement: electronic filing in specified GSTR forms with reconciliation statement required above prescribed turnover threshold.
The amendment substitutes Rule 80 to require eligible registered persons to furnish annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A), electronic commerce operators in FORM GSTR-9B, and mandates that persons above the prescribed turnover threshold file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It also updates FORM GSTR-9 and FORM GSTR-9C entries and instructions to incorporate reporting for FY 2020-21, clarifies Part V treatment for additional liability and erroneous refunds, revises verification text to a self-declaration, and omits Part B Certification.

Turnover threshold reduction under Delhi GST rules, substituting the prior threshold and operating from January with retrospective commencement.
An amendment substitutes the earlier larger monetary threshold with a smaller monetary threshold for the purpose specified in the principal notification, effective from 1 January 2021; the amendment is issued under the Delhi GST rules and is declared to come into force from 10 November 2020, with references to the principal notification and its publication in the Gazette of Delhi.