Late fee waiver for delayed GSTR-1 filing: excess late fees above prescribed caps are waived for defined classes of taxpayers.
The notification inserts a proviso waiving, from June 2021 onward, the portion of late fee under the Act that exceeds prescribed caps for specified classes of registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date, with categorical caps set for nil suppliers, small turnover taxpayers and mid-range turnover taxpayers; the amendment is effective from 1 June, 2021.

Late fee schedule amended for GST returns, altering staged rates by turnover and return category, effective retrospectively.
Amendment adds a staged late fee schedule to the Punjab GST notification prescribing waiver and stepped fee percentages for taxpayers classified by aggregate turnover and by return filing categories under section 39, specifying which return periods are covered and applying the inserted framework retrospectively from the stated effective date.

Commencement of GST amendment: Sections 13 and 14 commence from 1 August 2021 by official notification.
The State Government, exercising the commencement power under the Amendment Act, hereby notifies that the provisions identified as Sections 13 and 14 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2021 shall come into force with effect from 1 August 2021, by official notification issued in the name of the Governor.

Assessment jurisdiction for specified taxpayers is assigned to divisional senior tax officers through the mandatory Scrutiny Module process.
Assessment functions for specified taxpayers are assigned to the jurisdictional Additional Commissioner (State Tax) or Joint Commissioner (State Tax) of the relevant division. Assessments must be undertaken exclusively through the Scrutiny Module and in accordance with the prescribed procedure under the Telangana and Central Goods and Services Tax laws.

Annual return filing exemption relieves eligible registered persons from filing the financial year 2020-21 GST annual return.
Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2020-21 are exempt from filing the annual return for that financial year under the first proviso to section 44 of the Telangana Goods and Services Tax Act, 2017. The exemption takes effect from 1 August 2021.

Notification amendment: insertion of a sub section reference expands GST provision applicability and makes the change retrospective.
Amendment under powers of sub section (6D) of section 25 inserts the words "sub section (6A) or" after "hereby notifies that the provisions of" in the earlier notification, thereby expanding which sub sections are treated as notified; the amendment is declared to have effect from the earlier specified date, giving the change retrospective effect.

Aadhaar authentication requirement for specified registrants restricts eligibility for certain GST refunds and revocation filings and mandates PAN based bank accounts.
Amendments require Aadhaar authentication of specified persons associated with a registered person and mandate that refund credit bank accounts be in the applicant's name and obtained on the applicant's PAN; proprietors' PANs must be linked to Aadhaar. These conditions apply to eligibility for filing revocation of cancellation, refund applications including integrated tax on exports, and are incorporated into rules governing filing, periodicity and refund procedures, with a two year window for certain refunds that arise from recharacterisation of supplies.

GST rule amendments extend compliance deadlines and exempt certain return filing restrictions while revising assessment form fields.
Amendments to the Puducherry GST Rules substitute a later cut off in the fourth proviso to sub rule (1) of rule 26 and omit all provisos to that sub rule from a later date; add a proviso to rule 138E exempting the restriction for a specified period where FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for specified months; and modify FORM GST ASMT 14 by inserting an Order reference line, removing a phrase about conducting business without registration despite liability, and adding an Address field after Designation.

Annual return requirement expanded to require reconciliation statement and revised GSTR forms with updated disclosure rules.
The amendment replaces the annual return rule to require specified registered persons to file annual returns electronically in FORM GSTR-9 or FORM GSTR-9A, with e-commerce operators filing FORM GSTR-9B, and mandates a self certified reconciliation statement in FORM GSTR-9C for taxpayers above the prescribed turnover threshold. It revises FORM GSTR-9 and FORM GSTR-9C instructions and tables to include an additional financial year, clarifies reporting of supply amendments and ITC reversals/reclaims, expands Part V reporting, updates verification wording to a registered person's self certification, and omits Part B certification in GSTR-9C.

GST amendment clarifies eligible goods for public distribution and replaces 'food preparations' with 'goods' terminology.
The notification amends the Table entry at S. No. 1 by substituting, in column (3), a replacement entry specifying (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by the Central or State Government and (b) Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; and by substituting the word "goods" for "food preparations" wherever it appears in column (4).

GST notification amendment: adds peppermint and other mint essential oils to SGST table, affecting registered and unregistered persons.
The State Government amends the MP SGST notification to insert serial 3A adding tariff items 33012400, 33012510, 33012520, 33012530, 33012540 for essential oils other than those of citrus fruit, specifically peppermint and specified other mints, with applicability entries for "Any Unregistered Person" and "Any Registered Person." The amendment is made under sub section (3) of Section 9 and is effective from 1 October 2021.

GST classification of seeds for sowing specified as seeds used solely for sowing, excluding seeds for other uses.
The amendment substitutes the Schedule entry to designate "Seeds, fruit and spores, of a kind used for sowing" and clarifies that this entry does not cover seeds meant for any use other than sowing, made under the power of sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 as a replacement for the prior S. No. 86.

GST exemption for services related to AFC Women's Asia Cup events extends nil-rating with a sports ministry certification requirement.
The notification amends the Madhya Pradesh GST exemption schedule by inserting an additional recognition category alongside existing recognition language, adding event-specific nil-rated exemptions for services by/to the Asian Football Confederation and for right-to-admission to AFC Women's Asia Cup events (both subject to certification where specified), introducing a nil-rated entry for granting National Permits to goods carriages, revising certain applicability years, omitting one serial entry, and inserting qualifying textual phrases for specified supplies; effective 1 October 2021.

GST service classification amended to add IP transfer rules, job work for alcoholic liquor, and multimodal transport entries.
The amendment revises Madhya Pradesh GST service classification: it inserts "or 12AB" after "12AA"; substitutes a new entry for transfer or permitting use of Intellectual Property rights; adds a job work service entry for manufacture of alcoholic liquor; replaces certain manufacturing and recovery service descriptions; distinguishes admissions to theme parks from admissions to casinos, race clubs and certain sporting events; updates a Schedule cross reference; and inserts new Annexure entries for multimodal transport of goods. The changes take effect from 1 October 2021.

Appellate Authority appointment: Additional and Joint Commissioners designated for appeals under Meghalaya GST rules, effective immediately.
The Government of Meghalaya designates the Additional Commissioner of State Tax as Appellate Authority for second tier appeals and the Joint Commissioner of State Tax as Appellate Authority for first tier appeals under the Meghalaya GST statutory and rule framework, with the notification taking effect immediately and remaining in force until further order.

Taxable turnover deduction clarified: pre-agreement material and labour costs must be excluded when computing sale value.
Clarifies that for determining taxable turnover under clause (i) of sub rule (7) of rule 25 of the Haryana VAT Rules, 2003, the cost of materials and other labour/services and like charges incurred in executing a works contract before entering into the agreement with the intended purchaser shall be reduced from the total value of the agreement.

Exemption from annual return filing for small turnover registered persons under Haryana GST, effective from August 2021.
The Commissioner of State Tax, exercising the first proviso to section 44 of the Haryana Goods and Services Tax Act, 2017 and on the Council's recommendations, exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-21 from the obligation to furnish the annual return for that year. The notification dated 10 November 2021 states the exemption is deemed to be effective from 1 August 2021.

Corrigendum to tax notification corrects wording and punctuation to amend the Annexure reference and a term insertion.
Corrigendum to a finance notification corrects two textual errors: replacing the word "substituted" with "inserted" in a specified sub paragraph, and rephrasing a reference to the Annexure to remove extraneous words and punctuation, thereby amending the published Gazette entry.

Corrigendum corrects serial numbering and replaces a cited notification reference in Odisha Finance Department GST notification.
Corrigendum amends the Finance Department notification by correcting para 1(A)(ii) to read Serial No. 138 to 148 instead of the earlier range, and replacing the citation for Serial No. 201A in para 1(B)(iv) with Finance Department No. 19869-FIN-CTI-TAX-0022/2017 as published in the Extraordinary issue of the Odisha Gazette, thereby updating the published references in the specified notification.

GST rate amendment removes specified concessional rate entry and narrows software description, altering taxable scope for affected supplies.
Amendment to the State GST rate notification deletes a specified concessional rate entry from Schedule II and removes the qualifying phrase "in respect of Information Technology Software" from the Schedule III description for the listed serial number, thereby altering the textual basis for applying the rates under sections 9(1) and 15(5) of the Maharashtra GST Act.