Appellate Tribunal filing timelines extend for specified earlier GST orders, while statutory periods continue for subsequent appeals and applications.
Appellate Tribunal filing timelines under the Goa Goods and Services Tax Act, 2017 are revised by superseding the earlier notification, without affecting prior actions or omissions. Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed up to 31 July 2026. Later appeals remain subject to a three-month period from communication, while later applications remain subject to a six-month period from the order date.

Tariff classification correction under Goa SGST replaces an incorrectly stated classification figure in the earlier rate notification.
Goa SGST notification corrigendum corrects the tariff classification in Notification No. 38/1/2017-Fin (R&C)(01/2026-Rate) dated 1 May 2026. The figure "2202 99 90" is to be read as "2202 91 00" in the notified text.

Jharkhand SGST rate schedules revise specified tariff entries under lower and higher tax-rate classifications with retrospective effect.
Jharkhand SGST rate schedules under Notification No. 9/2025-State Tax (Rate) are amended by substituting specified tariff entries in Schedule I taxable at 2.5% and Schedule III taxable at 20%. The amendments, issued under the Jharkhand Goods and Services Tax Act, 2017 on the Council's recommendations, are deemed effective from 1 May 2026.

FORM GSTR-3B filing deadline for March 2026 is extended for registered persons under Jharkhand GST return requirements.
The deadline for furnishing FORM GSTR-3B for March 2026 is extended to 21 April 2026 for registered persons subject to the applicable Jharkhand GST return-filing provisions. The extension is issued by the Commissioner on the recommendations of the GST Council and is deemed effective from 20 April 2026.

GST appellate filing timelines extend for earlier orders, while later appeals and applications remain subject to prescribed limitation periods.
GST Appellate Tribunal filing timelines are extended until 31 July 2026 for appeals concerning orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals relating to orders communicated on or after 1 May 2026 remain subject to a three-month filing period from communication. Applications relating to orders passed on or after 1 February 2026 remain subject to a six-month filing period from the date of the order.

Assam SGST rate reclassification places biris in a lower schedule and specified tobacco products in a higher schedule retrospectively.
Assam SGST rate schedules are amended to place biris in Schedule II at 9 per cent and specified tobacco-related goods in Schedule III at 20 per cent. The latter category includes pan masala, unmanufactured tobacco, tobacco refuse other than tobacco leaves, cigars, cigarettes, manufactured tobacco other than biris, tobacco substitutes, and specified non-combustible inhalation products. Schedule VII, prescribing a 14 per cent rate, is omitted. The amendments are deemed effective from 1 February 2026.

GST tariff classification for specified entries is revised across concessional and standard rate schedules with retrospective effect.
Assam SGST rate schedules are amended to revise specified tariff classifications in Schedule I at 2.5% and Schedule III at 20%. Schedule I entries are substituted with tariff codes 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III entries are substituted with tariff codes 2202 99 90, 2202 99 91 and 2202 99 99. The classification amendments are deemed effective from 1 May 2026.

Retail sale price valuation now covers pan masala and specified tobacco and inhalation products for GST supply assessment.
Retail sale price-based valuation is extended to declared-price supplies of pan masala, specified tobacco products, cigarettes, tobacco substitutes, and specified tobacco or nicotine inhalation products. Retail sale price includes all taxes, duties, surcharges and cesses, with the highest of multiple declared prices applying. Any increased declared price is treated as the retail sale price, while area-specific prices apply to goods intended for sale in the relevant area. Customs Tariff classifications and interpretative rules govern product coverage.

Appellate Tribunal appeal deadlines distinguish earlier communicated orders from later orders through separate filing periods.
Appeals before the Appellate Tribunal are governed by separate filing limits according to the date of communication of the challenged order. Where an order was communicated before 1 April 2026, an appeal may be filed up to 30 June 2026. Where an order is communicated on or after 1 April 2026, the appeal may be filed within three months from the date of communication to the person preferring the appeal.

SGST rate schedule classification amendments replace specified tariff entries across stated rate schedules, deemed effective from May.
Jammu and Kashmir SGST rate schedules replace specified tariff-classification entries in Schedule I, attracting 2.5%, and Schedule III, attracting 20%. Schedule I substitutes the entries for serial numbers 150 and 151, while Schedule III substitutes entries for serial numbers 2 and 3. The revised tariff classifications are deemed effective from 1 May 2026.

GSTR-3B return filing deadline for March 2026 is extended for registered persons under the prescribed monthly return framework.
The GSTR-3B return filing deadline for March 2026 is extended until 21 April 2026 for registered persons required to furnish returns under the prescribed monthly return framework of the Delhi Goods and Services Tax law. The extension takes effect from 20 April 2026.

Post-supply discounts require credit notes and recipient input tax credit reversal for exclusion from the value of supply.
Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses attributable input tax credit. Credit-note provisions are expanded to cover such discounts. Refund provisions include unutilised input tax credit allowed under the specified refund proviso, while the withholding exclusion is revised for tax refunds on goods exported out of India with payment of tax. Commencement may be prospective or retrospective as notified.

Appellate Tribunal filing timelines prescribe transitional deadlines and regular limitation periods for GST appeals and applications.
Appellate Tribunal filing timelines under the Meghalaya Goods and Services Tax Act, 2017 fix 31 July 2026 as the final date for appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals for later-communicated orders must be filed within three months of communication. Applications relating to later-passed orders must be filed within six months from the date of the order.

Facilitation centre designation for GST registration verification and Aadhaar authentication takes effect from 2 July 2026.
The Commissioner of State Tax, West Bengal, designates GSK-2 at Annexe Building-III, Room No. 4-002 and 4-003, Ground Floor, 14, Beliaghata Road, Kolkata-700015 as the facilitation centre for specified jurisdiction areas for biometric-based Aadhaar authentication, photograph capture, and verification of original documents uploaded with the registration application. The notification partially modifies the earlier notification and comes into force on 2 July 2026.

GST rate amendment revises Punjab tariff entries for goods under heading 2202 and applies retrospectively from 1 May 2026.
Punjab GST notification amends the existing rate notification by substituting specified tariff entries in Schedule I, attracting 2.5% tax, and Schedule III, attracting 20% tax. The amendment revises the HSN entries against the listed serial numbers for certain goods classified under heading 2202, and is deemed to have come into force with effect from 1 May 2026.

Tariff classification correction substitutes the Schedule III entry applicable to goods attracting the specified SGST rate.
Uttar Pradesh SGST corrigendum corrects the tariff classification entry in Schedule III attracting 20 percent tax under Notification No. 180 dated 23 May 2026. Against serial number 2 in column (2), the entry "2202 99 90" is substituted with "2202 91 00".

GST rate classification for beverages is revised through substituted tariff entries under concessional and higher-rate schedules.
Madhya Pradesh SGST rate-classification entries for specified beverages under tariff heading 2202 are amended. Schedule I, taxable at 2.5%, substitutes the tariff entries for serial numbers 150 and 151 with 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III, taxable at 20%, substitutes entries for serial numbers 2 and 3 with specified tariff classifications. The amendments are deemed effective from 1 May 2026.

GST rate schedule amendments revise tariff classification entries for specified goods and apply retrospectively from May 2026.
Amendment notification under the West Bengal Goods and Services Tax Act, 2017 revises the classification entries in the rate schedules of an earlier notification on GST rates for specified goods. In Schedule I at 2.5%, the existing tariff entries against serial numbers 150 and 151 are substituted to expand the covered headings, and in Schedule III at 20%, the entries against serial numbers 2 and 3 are similarly substituted to revise the tariff coverage for the relevant goods descriptions. The notification gives retrospective effect from 1 May 2026.

GST rate notification amendment revises tariff entries for specified goods classifications under Maharashtra state tax schedules.
Amends the Maharashtra State Tax rate notification by substituting specified tariff entries in Schedule I, rate 2.5%, and Schedule III, rate 20%, for certain goods classification numbers. The amendment revises the entries against Serial Nos. 150 and 151 in Schedule I and Serial Nos. 2 and 3 in Schedule III, updating the tax rate mapping for the identified product categories.

State tax rate amendment revises GST tariff entries for specified goods and updates schedule classifications from 1 May 2026.
State tax rate amendments were issued under the Chhattisgarh Goods and Services Tax Act, 2017, further amending Notification No. 09/2025-State Tax (Rate) on the Council's recommendation. The changes substitute revised tariff entries in Schedule I at the 2.5% rate and in Schedule III at the 20% rate for specified HSN codes. The notification comes into force from 1 May 2026.