Amendment to GST notification revises prescribed cut off dates, altering effective compliance timelines under SGST law
Amendment substitutes the earlier prescribed dates in clause (i) of the principal State Tax notification with later dates, thereby altering the operative deadlines established by that notification. The amendment is made under the Delhi GST framework read with related GST enactments and specifies that it shall come into force with effect from the 27th day of June, 2020.

Return Filing Restriction: GSTR-1 furnishing blocked and invoice furnishing facility disabled if prior GSTR-3B returns remain unfiled.
The amendment adds a sub rule preventing a registered person from furnishing outward supply details in GSTR-1 or using the invoice furnishing facility where the person has not filed the return in GSTR-3B for the preceding applicable period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) and taxpayers restricted under rule 86B.

APGST exemption on specified COVID-19 medicines for limited period; residual state tax rates imposed differentially as notified.
Exemption of Andhra Pradesh GST on specified COVID 19 medicines is effected by a notification under the Andhra Pradesh GST Act, 2017, listing medicines by tariff heading and specifying the residual State tax rate (including Nil for certain items); the exemption removes APGST in excess of the prescribed rate for each listed medicine and is time bound to the notified period.

Extension of revocation filing deadline for cancelled GST registrations, permitting pandemic affected applications to be filed by a new final date.
The Government extends the time limit for filing applications for revocation of cancellation of GST registration where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29, so that if the original due date to apply for revocation fell between 1 March 2020 and 31 August 2021, the applicant may file the application up to 30 September 2021; the extension modifies earlier state notifications and is grounded in the statutory powers and GST Council recommendations.

Taxable service classification revised: restaurant services at high-tariff hotels excluded from concessional category, threshold defined.
The notification amends the State GST rate instrument to broaden vehicle-related terms to include motor vehicle and omnibus and to exempt from the restaurant-service classification services supplied by restaurants at "specified premises." "Specified premises" is defined as hotel accommodation units with a declared tariff above the prescribed threshold per unit per day or equivalent. The amendments are enacted under the State's taxation powers and come into force at the beginning of the following calendar year.

GST notification amendment removes governmental authority wording and excludes ecommerce-supplied services from specified items under the law.
The amendment removes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 specifying that certain items do not apply to services supplied through an electronic commerce operator and notified under the provision addressing supplies through electronic commerce operators; the notification takes effect from the specified commencement date.

GST notification amendment narrows eligible recipients and adds an exclusion for dyeing or printing services.
Amendment substitutes "Union territory or a local authority" for earlier broader beneficiary phrases by removing references to "Governmental Authority" and "Government Entity" in specified service description items, omits the related conditions for those items, and inserts an exception excluding services by way of dyeing or printing of the said textile and textile products in a separate service entry; these textual changes alter the Table of Notification No. 11/2017-State Tax (Rate) and operate from 1 January 2022.

GST rate amendment reclassifies textile and related goods, altering schedule entries and tariff descriptions effective from the notified date.
The Gujarat State GST rate notification amends Schedules I, II and III by omitting, substituting and inserting serial numbers and tariff descriptions to reclassify numerous textile, yarn, filament, woven fabric, knitted fabric, made-up articles and related items; substitutes descriptive entries for certain goods such as twine and netting; and omits selected entries, thereby altering itemisation under the State Tax (Rate) Notification, with effect from the stated commencement date.

Proper Officer Powers for Specified Taxpayers are conferred, preventing jurisdictional officers from exercising parallel enforcement and assessment powers.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on a designated Proper Officer for M/s Capital Foam Traders and M/s Avon Foam Centre. The authorisation operates for 120 days from issuance or until further orders. During that period, the jurisdictional Proper Officer is precluded from exercising powers under those provisions in relation to the specified taxpayers.

Suspension of GST registration based on return discrepancies and restricted use of input tax credit pending compliance.
Amendments require biometric Aadhaar authentication or biometric and KYC document verification at notified Facilitation Centres to complete registration. Registration timelines are extended and a thirty-day processing route applies where Aadhaar authentication is not done or physical verification is required, with deemed approval if officials fail to act within set periods. Registration may be suspended upon detection of significant discrepancies between returns and GSTR-1 or supplier-derived data, via FORM GST REG-31, and suspended persons are barred from refunds; rules also restrict use of electronic input tax credit subject to exceptions and limit filing of outward-supply details where GSTR-3B returns are not furnished.

E-way bill validity extension: affected e-way bills deemed valid until end of June under amended notification.
The proviso is substituted so that where an e-way bill generated under the Delhi GST Rules on or before 24 March 2020 had its validity expire on or after 20 March 2020, the validity of such e-way bill shall be deemed extended until 30 June 2020; the amendment comes into force from 31 May 2020.

Notification date amendment extends compliance deadlines into June and July and postpones intermediate cut-offs, effective retroactively from May.
Amendment revises specific deadline dates in Notification No. 14/2021 State Tax by substituting earlier May and June cutoffs with later June and July dates across multiple clauses and a proviso; it is issued under statutory powers and states it comes into force with effect from the 30th day of May, 2021.

Authority of Advance Ruling membership updated; substitutions take effect upon gazette issuance under Jharkhand GST
Amendment to the Jharkhand Authority for Advance Ruling notification substitutes two members: one Joint Commissioner (CGST & CX) is replaced by an Additional Commissioner (CGST & CX), and one Joint Commissioner (Administration), Ranchi Division is replaced by another Joint Commissioner (Administration). The amendment is promulgated under Section 96 powers of the Jharkhand GST Act and takes effect from its issuance in the official gazette.

Advance Ruling Authority constituted under the GST Act; members appointed and earlier notification expressly superseded.
Constitution of the Authority for Advance Ruling under sub section (1) of Section 96 of the Tamil Nadu Goods and Services Tax Act, 2017, constituting the State Authority for Advance Ruling and expressly superseding the departmental notification published on 28 July 2021; the notification appoints specific members by office and records the effective dates of their appointments as the operative administrative measure for advance ruling governance.

GST rate amendment removes a schedule entry and deletes software-specific wording, altering applicability under the state GST law.
The State GST notification is amended to omit the listed item at S. No. 243 from Schedule II and to remove the words qualifying S. No. 452 P in Schedule III as "in respect of Information Technology software," thereby altering the applicable scope of those schedule entries under the State GST framework. The amendment is effected under the State's statutory notification powers and commenced on 27 October 2021.

Aadhaar authentication requirement expanded for GST registrants to access refund and revocation processes, with PAN linked bank accounts.
A new Aadhaar authentication requirement (rule 10B) and PAN-linked bank account condition amend GST rules: bank accounts must be in the registrant's name obtained on the registrant's PAN, proprietors must link PAN with Aadhaar, and specified officers or signatories must complete Aadhaar authentication to be eligible to file revocation and refund applications, with substitute identity documents and a thirty day authentication window where Aadhaar is not yet assigned.

Subsection insertion clarifies GST provision applicability; state-level notification amendment is retrospective from late September on council recommendation.
The Department amends a prior notification to insert sub-section (6A) into the first paragraph defining the provisions notified under Section 25, acting under powers granted by sub-section (6D) of Section 25 and on Council recommendation; the amendment is expressly deemed to have come into force from the specified day in September 2021.

GST registration amendment expands the statutory reference in the Uttarakhand notification and is deemed effective from 24 September 2021.
Amendment is made to the Uttarakhand GST notification by inserting the words "sub-section (6A) or" after the phrase "that the provisions of" in the first paragraph of the earlier notification. The amendment operates under sub-section (6D) of section 25 of the Uttarakhand Goods and Services Tax Act, 2017, and is deemed to have come into force on 24 September 2021.

Aadhaar authentication and bank account linkage tighten GST refund and registration compliance under amended rules.
Amends the Uttarakhand Goods and Services Tax Rules, 2017 by restricting the bank account used for GST compliance to one in the name of the registered person or applicant and obtained on the relevant Permanent Account Number, with additional Aadhaar linkage for proprietorship concerns. The amendment also introduces Aadhaar authentication for specified categories of registered persons as a condition for revocation of cancellation, refund claims, and refund of integrated tax on exports, while providing alternate identification documents where Aadhaar is not yet assigned. Further changes modify reporting periods, monthly return filing details, and refund-related time limits and conditions.

Preceding financial year eligibility extended for GST adjustments, and scope broadened to include supplies made for exports.
The amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards", enabling adjustments for earlier years, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's coverage to supplies made for export. The amendment takes effect from 30th September, 2020.