GST amendment ordinance revises deemed supply, annual returns, interest liability, detention penalties, and provisional attachment powers.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a deemed supply provision for transactions between an entity and its members, revising input tax credit conditions, substituting the annual return framework, and limiting interest on delayed returns to tax paid through the electronic cash ledger. It also revises provisional attachment, appeal preconditions, detention and seizure penalties, information-gathering powers, and restrictions on use of information, while omitting a Schedule II paragraph retrospectively.

GST rate amendment removes specified tariff entries and alters IT software scope, with retroactive effect.
The notification amends the State GST schedules by omitting S. No. 243 and its 6% rate from Schedule II and removing the words "in respect of Information Technology software" from S. No. 452P in Schedule III, thereby changing the tariff entries and scope of those Schedule provisions; the amendment is deemed to have come into force on the earlier specified date.

GST rate changes: APGST schedules amended to reclassify goods and adjust tax treatment following council recommendations.
Amendments to the Andhra Pradesh Goods and Services Tax notification revise tariff classifications across Schedules I-IV, inserting, substituting and omitting specified entries to reassign goods among the 2.5%, 6%, 9% and 14% rate lists, including provisions distinguishing types of bio diesel, adding renewable energy devices with a value apportionment rule for bundled supplies, and expanding lists to cover specified ores, plastics scrap, printed matter, railway rolling stock categories and certain beverages.

MPGST exemption on specified COVID 19 medicines imposes nil or reduced state tax rates for a limited period.
Exempts MPGST on specified medicines referenced to Customs Tariff entries by prescribing either Nil state tax or reduced state tax rates for each listed pharmaceutical used in COVID 19 treatment; the measure is time limited, commencing on the first day of October and remaining in force through the end of December, issued by the State Government on Council recommendation in the public interest.

GST rate amendments: state notification reclassifies goods and updates tariff entries, altering applicable tax schedules.
Amendment revises Madhya Pradesh SGST rate schedules by inserting, substituting and omitting specified goods across the 2.5%, 6%, 9% and 14% lists, including additions such as tamarind seeds (non-sowing), biodiesel for blending, pembrolizumab, renewable energy devices with an allocation rule when supplied with certain services, various metal ores and railway rolling stock, and carbonated fruit beverages; the changes take effect from the stated commencement date.

Reverse charge mechanism: specified essential oils added to notified goods list, attracting reverse charge from October effective date.
Amendment inserts a new serial (3A) into the notification table to notify specified essential oils (including peppermint and other mint oils by tariff headings) as goods subject to the reverse charge mechanism between unregistered persons and registered persons, with the amendment effective from 1 October 2021.

Petrol and diesel tax rates revised under Schedule IV of the Uttar Pradesh Value Added Tax Act.
The Uttar Pradesh Value Added Tax Act, 2008 is amended in Schedule IV by substituting the entries for petrol and diesel oil with revised tax provisions. For petrol, the point of tax is the manufacturer or importer and the rate is 19.36% or Rs. 14.85 per litre, whichever is greater. For diesel oil, as defined in the specified sales law and in cases other than those covered by the other listed entries, the point of tax is the manufacturer or importer and the rate is 17.08% or Rs. 10.41 per litre, whichever is greater.

Exemption for seeds used for sowing under APGST clarified, specifying tariff classification and excluding seeds for non sowing uses.
The Government amends the Schedule to the APGST exemption notification by substituting the relevant entry to identify "seeds, fruit and spores, of a kind used for sowing" as the exempt commodity, with an explicit explanation excluding seeds meant for any use other than sowing; the amendment is issued under the exemption power and is to be published in the Andhra Pradesh Gazette with a specified commencement date.

GST rate amendment removes specified schedule entries and narrows software description, taking effect retrospectively from notification.
The notification amends the Puducherry GST rate schedules by omitting a listed entry in the 6% schedule and deleting the phrase qualifying "Information Technology software" from an entry in the 9% schedule, thereby narrowing the taxable description for that software entry; the amendments take retrospective effect from the date specified in the notification.

GST rate amendment removes a listed state-tax entry and deletes software-specific wording from another schedule entry.
The Governor of Mizoram amends the State Tax (Rate) notification to alter rate schedule content: omitting entry number 243 from the 6% schedule and removing the phrase "in respect of Information Technology software" from column (3) of entry number 452P in the 9% schedule, pursuant to the statutory levy and apportionment powers delegated to the Taxation Department.

Annual return requirement: expanded electronic GST filings and mandatory self certified reconciliation for larger taxpayers.
The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 by 31 December following the financial year, composition taxpayers to use FORM GSTR-9A, and e-commerce operators collecting tax at source to file FORM GSTR-9B. Persons above the turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C, which is amended to expand disclosure fields, revise Part V to capture additional liability from non-reconciliation and erroneous refunds, update verification to a taxpayer affirmation with accompanying financial statements, and omit Part B Certification.

Commencement of GST amendment provisions: sections 4 and 5 are brought into force, activating amended tax rules.
Commencement of provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2021 is effected by executive notification under the State's enabling power; the Government appoints an operative commencement date for specified amendment provisions, giving legal effect to those provisions from that appointed date, issued by the Finance Department under the authority of sub section (2) of section 1 of the Amendment Act and promulgated in the name of the Governor.

Commencement of section 6 of the GST Amendment Act brought into force by government notification.
Designates the commencement date for a provision of the Gujarat Goods and Services Tax Amendment Act, 2021 by appointing 1 October 2021 as the date on which section 6 of the Amendment Act shall come into force, effected through a Finance Department notification issued under the delegated power in the Amendment Act.

GST rate amendment removes specified schedule entries, narrowing the taxable scope for Information Technology software under notification.
The State Government amends the state GST rate notification by omitting a listed entry from Schedule II (6%) and by deleting the words "in respect of Information Technology software" from the column entry against the listed serial number in Schedule III (9%), thereby altering the classification and descriptive scope of those taxable entries as published on the recommendation of the Council.

Amnesty eligibility extended: applicants who filed willingness by 31.10.2021 may opt under clause 14 until 31.12.2021.
Applicants who submitted willingness on or before 31.10.2021 may choose the option in clause 14 of the procedure notified by the Commissioner, Commercial Taxes in the notification dated 04.03.2021, until 31.12.2021, and all other conditions of the Scheme and that notification shall apply.

Aadhaar authentication requirement now conditions eligibility to file GST refund and revocation applications, with PAN-linked bank account rule applying.
The rules require Aadhaar authentication of specified persons associated with a registered person and linkage of the applicant's bank account to the applicant's Permanent Account Number; this authentication is mandatory to file applications for revocation of cancellation of registration, refund claims in FORM RFD-01, and for refund of integrated tax on goods exported out of India, with alternative identity-document procedures and a thirty-day period to authenticate after Aadhaar allotment.

Notification expanding exemption under section 25 to include an additional subsection, applied retrospectively from a stated effective date.
The notification amends a prior state GST notification by inserting "sub-section (6A) or" into its operative clause to expand the class of persons excluded from specified provisions of section 25 of the Kerala State Goods and Services Tax Act, 2017, on the recommendation of the Council, and declares the amendment to be deemed effective from 24 September 2021.

Aadhaar authentication requirement for registered persons now conditions eligibility for GST refund and revocation filings.
Amendments mandate Aadhaar authentication for specified persons associated with registered entities and require bank accounts used for GST purposes to be in the name of the registered person and obtained on that person's PAN; proprietorships must link proprietor PAN with proprietor Aadhaar. Rule 10B lists filing purposes requiring Aadhaar authentication (revocation of cancellation REG-21, refund RFD-01, refund of integrated tax on exports). Where Aadhaar is unavailable, prescribed identity documents and an enrolment slip suffice temporarily, with authentication required within thirty days of Aadhaar allotment. Rule 96C defines bank account for refund credit as an account in the applicant's name obtained on applicant's PAN.

Arrest procedure under the DGST Act requires criminal procedure compliance, medical examination, prompt magistrate production, and investigation support.
Arrests under section 69 of the DGST Act must follow the Criminal Procedure Code. An arrested person may undergo medical examination at a Government hospital and must be produced before the Chief Metropolitan Magistrate at the earliest. Where same-day production is not possible, the person may be handed over to the nearest police station, with a GSTI-rank officer remaining during police custody. Investigation may involve obtaining IP addresses and telecommunication details, while absconding or untraceable registered persons may be referred to the Economic Offence Wing.

GST enforcement power delegation assigns taxpayer-specific jurisdiction and excludes the regular proper officer for a limited period.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Ram Dayal Sharma, Assistant Commissioner, as Proper Officer for M/s Aggarwal Bullion Company. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in relation to the identified taxpayer.