GST rate amendment removes a state rate entry and deletes software-specific description, altering classification under SGST.
The notification amends the State GST rate schedules by omitting a designated entry from Schedule II, removing that supply from the listed state rate classification, and by deleting the words qualifying an entry in Schedule III's column (3) that referred to Information Technology software, thereby altering the descriptive basis for the application of the state rate.

GST rate amendment removes a listed rate entry and narrows another rate entry by deleting software reference.
The Government of Gujarat, under powers conferred by section 9(1) and section 15(5) of the Gujarat GST Act, omits S. No. 243 from Schedule II (six percent rate) and deletes the words "in respect of Information Technology software" from column (3) of S. No. 452P in Schedule III (nine percent rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter rate entry within the State GST rate notification.

GST rate amendment removes a schedule entry and narrows the software description under state tax notification.
The State Government amended the rate notification No.1/2017 by omitting entry number 243 from Schedule II (6% rate) and by deleting the words "in respect of Information Technology software" from column (3) of entry number 452P in Schedule III (9% rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter.

State GST rate schedules remove a six percent entry and broaden the nine percent software-related classification.
Arunachal Pradesh amends its State GST rate schedule by removing Serial No. 243 and related entries from Schedule II, which prescribes the 6% State tax rate. It also deletes the words "in respect of Information Technology software" from the description against Serial No. 452P in Schedule III, prescribing the 9% State tax rate. The amendments are made under the State GST Act pursuant to the Council's recommendations.

GST rate notification amendment removes a schedule entry and deletes the information technology software wording from another entry.
Amends the Uttar Pradesh GST rate notification by omitting Serial No. 243 and its related entries from Schedule II at 6%, and by deleting the words "in respect of Information Technology software" against Serial No. 452P in Schedule III at 9%. The amendment takes effect from 27 October 2021.

Commencement of Karnataka GST Amendment provisions: government appoints a date for specified amendment provisions to come into force.
The State Government, under sub section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2021, appoints the first day of August, 2021 as the date on which the provisions of sections 4 and 5 of that Act shall come into force by notification of the Government of Karnataka.

Commencement of section 6 of Karnataka GST Amendment appointed; provision to be operative from 1 June 2021.
The Government, exercising its powers under the Amendment Act, designates 1st June 2021 as the date on which section 6 of the Karnataka Goods and Services Tax (Amendment) Act, 2021 shall come into force, thereby making that provision operative in the State.

GST rate amendment removes a listed taxable entry and narrows a tax entry by deleting software-specific wording.
The Karnataka notification amends its GST schedules by omitting the Schedule II entry at S. No. 243 (6%) and by deleting the words "in respect of Information Technology software" from the Schedule III description at S. No. 452P (9%), thereby removing one listed item and narrowing the scope of another listing under the Karnataka Goods and Services Tax Act, 2017.

GST rate notification: Andhra Pradesh updates service classifications and applicable rates and inserts new service groupings.
The notification amends the Andhra Pradesh GST notification to change service classifications and rates, extends an institutional reference to include "12AB", creates a standalone entry for transfer or use of Intellectual Property rights, inserts job-work for manufacture of alcoholic liquor as a taxable sub-item, reclassifies certain manufacturing and publishing services, separates admissions to theme parks and to casinos/sporting events into distinct rate brackets, updates an explanatory schedule reference, and inserts new service group codes for multimodal transport of goods within India.

Delegation of GST assessment powers to a specified proper officer, barring jurisdictional officer from acting for that taxpayer.
The notification delegates powers under sections 69, 70, 71, 73 and 74 of the local GST statute to a named proper officer for the taxpayer identified by GSTIN; during the notification period the jurisdictional proper officer is precluded from exercising those powers in respect of that taxpayer.

Annual return obligations updated to mandate specific GSTR forms and reconciliation, with targeted FY2020-21 reporting adjustments.
The amendment substitutes Rule 80 to require specified registered persons to file annual returns electronically in FORM GSTR-9 (or GSTR-9A for composition taxpayers) by 31 December, mandates FORM GSTR-9B for e-commerce operators collecting TCS, and requires registered persons with aggregate turnover above the threshold to file a self-certified reconciliation in FORM GSTR-9C. It inserts FY2020-21 specific reporting instructions into FORM GSTR-9 and GSTR-9C, updates Part V treatment for transactions paid via FORM GSTR-3B between April-September 2021, revises verification wording to a registered person's self-affirmation, and omits Part B Certification in GSTR-9C.

Commencement of GST amendments: sections 4 and 5 of the Second Amendment Act are brought into force.
The Governor, under sub section (2) of section 1 of the Haryana Goods and Services Tax (Second Amendment) Act, 2021, appoints the 1st day of August, 2021 as the date on which sections 4 and 5 of that Act shall come into force under the Haryana Goods and Services Tax Act, 2017, by notification of the Excise and Taxation Department dated 26th October 2021.

Commencement of Section 6 under Haryana GST amendment appointed, bringing that provision into force from June first.
Under the enabling power of sub section (2) of section 1 of the Amendment Act, the Governor appoints the 1st day of June, 2021 as the date on which Section 6 of the State Goods and Services Tax (Second Amendment) Act, 2021 shall come into force, by notification issued through the State Excise and Taxation Department.

GST rule amendment extends filing deadline and temporarily relaxes restriction on late returns for specified forms.
The amendment adjusts provisos in rule 26 by substituting a deadline and omitting all provisos from a later specified date; it inserts in rule 138E a proviso that the restriction will not apply for an earlier defined period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for specified months; and it amends FORM GST ASMT-14 to require an order reference and date, omit wording about conducting business without registration, and add an address field after designation.

Extension of GST compliance due dates to a uniform deadline, altering earlier notification dates for affected filings.
Amendment to a prior notification substitutes earlier May and June dates with later June and July dates in specified clauses and the proviso of Go.Ms.No.174, thereby extending statutory due dates for specified GST compliances within the covered period, and states the amendment comes into force with effect from 30th May, 2021.

SGST reimbursement scheme for Majuli bridge project sets eligibility, claim filing, committee scrutiny, audit, and recovery conditions.
SGST reimbursement is provided for eligible suppliers engaged in the construction of the Majuli RCC bridge project through a reimbursement mechanism limited to the State tax component paid in cash after utilisation of input tax credit. The scheme requires an eligibility certificate from the Public Works Department, separate GST registration for the relevant business vertical, monthly claims with prescribed supporting documents, and scrutiny through tax officers and reimbursement committees before sanction and direct payment through the treasury. It also contains audit, budgetary, recovery, indemnity, and dispute-resolution provisions.

Insertion of sub section (6A) or expands the scope of a prior GST notification, applied retrospectively.
Amendment inserts the phrase sub-section (6A) or into the first paragraph of Notification No. 03/2021-State Tax, thereby including that sub section among the provisions referenced by the original notification. The change is effected under the power of sub section (6D) of section 25 of the Chhattisgarh GST Act and is deemed to be effective from the 24th day of September, 2021.

Aadhaar authentication requirement introduced for registered persons to access certain GST refund and revocation procedures.
The amendment makes Aadhaar authentication mandatory for designated persons linked to a registration-proprietor, partners, karta, directors, managing committee members, trustees or authorized signatory-to be eligible to file revocation of cancellation applications, refund claims in FORM RFD-01, and refunds of integrated tax on exported goods; alternative identity documents are permitted temporarily where Aadhaar is not yet assigned, with Aadhaar authentication required within thirty days of allotment.

GST registration authentication exemptions apply to non-citizens, public bodies, public sector undertakings, and specified registration applicants.
Tripura GST registration authentication requirements under section 25(6A), 25(6B) and 25(6C) are inapplicable to non-Indian citizens, government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9). Issued under section 25(6D) on the Council's recommendations, the notification supersedes the earlier notification while preserving prior actions and omissions.

Aadhaar authentication and verified bank accounts become eligibility conditions for specified registration revocation and GST refund processes.
The amendments make specified registration-revocation and refund processes subject to Aadhaar authentication and require refund-credit bank accounts to be held in the applicant's name and obtained on the applicant's Permanent Account Number. Proprietorship concerns require the proprietor's Permanent Account Number to be linked with Aadhaar. A claimant may electronically seek refund of tax paid on a supply treated as intra-State but later determined to be inter-State, within the prescribed two-year period. The rules also revise job-work reporting periods and outward-supply filing restrictions.