GST enforcement powers are assigned for a specified taxpayer, with jurisdictional action restricted during the assignment period.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Bhupendra Kumar, Assistant Commissioner, in relation to M/s UNI LIFEKIND. The conferred jurisdiction remains operative for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the specified taxpayer.

Annual return and reconciliation statement rules revised under Uttarakhand GST to update filing requirements and FY 2020-21 disclosures.
The Uttarakhand Goods and Services Tax Rules were amended with retrospective effect from 1 August 2021 to revise annual return and reconciliation statement requirements. Rule 80 was substituted to restate the persons required to furnish FORM GSTR-9, FORM GSTR-9B and FORM GSTR-9C, and to require electronic filing by 31 December following the end of the financial year. The forms and instructions were updated for FY 2020-21, including disclosure of supplies, input tax credit reversals and reclaims, additional liability due to non-reconciliation, self-certification in FORM GSTR-9C, and omission of Part B Certification.

Insertion of a subsection reference widens the notified statutory provisions under the delegated tax notification power.
The state authority amends Notification No.08/GST-2 dated 22 March 2021 by inserting the words, brackets, figure and letter "sub-section (6A) or" after the phrase "hereby notifies that the provisions of" in the first paragraph, thereby modifying which statutory sub-provisions are treated as notified under the relevant goods and services tax notification.

Aadhaar authentication for GST refunds and registration-linked actions now required, with PAN-linked bank accounts for credits.
Aadhaar authentication is required under new rule 10B for proprietors, partners, directors and specified persons to be eligible to file revocation of cancellation, refund applications (FORM RFD-01) and refunds of integrated tax on exports; alternative identity documents and enrolment ID are allowed pending Aadhaar allotment, with authentication within thirty days of allotment. Rule 96C defines refund credit bank accounts as those in the applicant's name obtained on the applicant's PAN, and proprietorship PANs must be linked to the proprietor's Aadhaar.

GST exemption on specified COVID medicines reduces state tax liability for listed therapeutic goods during the notified period.
The notification uses powers under section 11 of the Maharashtra GST Act to exempt specified Chapter 30 pharmaceutical goods from State tax to the extent liability exceeds the amount calculated at the rates shown in the Table: Tocilizumab and Amphotericin B at Nil; other listed COVID-19 therapeutics at a reduced rate. The exemption applies to the State tax leviable under section 9 and is limited to the notified period from 1 October 2021 through 31 December 2021.

GST rate amendment narrows covered goods to welfare distribution and ICDS supplies under approved government schemes.
Amendment to Notification No. 39/2017 substitutes the entry at S. No. 1 to specify (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (premix) supplied for ICDS or similar government approved schemes; and replaces the term "food preparations" with "goods" in the Table. The amendment takes effect on the first day of October, 2021, made under powers of section 9(1) of the Maharashtra Goods and Services Tax Act, 2017.

GST notification amendment adds essential oils of peppermint and other mints into the tax rate schedule, affecting registered and unregistered persons.
Amendment inserts a new entry into the State GST rate notification adding specified tariff codes and describing essential oils other than citrus-peppermint (Mentha piperita) and other mints (spearmint, water mint, horsemint, bergamot-type)-and states the entry applies to both unregistered and registered persons, effecting a modification to the principal State tax rate notification under the State GST Act.

Seed classification for sowing amended to specify tariff entry and exclude non sowing uses, altering the State Tax schedule.
Amendment substitutes a Schedule entry classifying seeds, fruit and spores intended for sowing under tariff heading 1209, expressly excluding seeds meant for any use other than sowing; this replaces the prior S. No. 86 entry in the State Tax (Rate) notification and narrows coverage to seeds used for sowing.

GST rate amendments update Maharashtra schedule entries, adding and omitting taxable goods and devices effective October first.
The notification amends Maharashtra State GST rate Schedules by inserting, substituting and omitting specific tariff entries across the 2.5%, 6%, 9% and 14% slabs. Key changes include classification of tamarind seeds and biodiesel supplied to oil marketing companies at 2.5%; revised bio-diesel description and inclusion of specified renewable energy devices with a 70/30 valuation allocation at 6%; addition of metal ores, plastic scrap, packing and railway items at 9%; and insertion of carbonated fruit beverages at 14%. The amendments take effect on 1 October 2021.

GST exemption expanded for services related to AFC Women's Asia Cup, national permit grants and event admission services.
The notification amends the Maharashtra State Tax (Rate) schedule to add classification 12AB, permit exemptions for services related to the AFC Women's Asia Cup-conditional on certification by the Director (Sports), Ministry of Youth Affairs and Sports-and to insert Nil-rated entries for National Permit granting services (Heading 9991) and right-to-admission services for Cup events (Heading 9996). It also inserts a clause covering rescheduled hosted events, substitutes a later year in certain entries, omits serial 43, and makes related cross-references; the amendments are effective from 1st October, 2021.

GST rate schedule amendment expands service classifications, inserts multimodal transport entries, and revises IP, job work and admission listings effective October.
Amendments revise the Maharashtra State GST Rate schedule by substituting, omitting and inserting Table entries and Annexure classifications, including adding "or 12AB," replacing item entries to cover temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights, inserting a job work entry for alcoholic liquor manufacture, substituting manufacturing and related service descriptions, differentiating admissions to recreational venues versus casinos and specified sporting events, and inserting multimodal transport classifications; all changes take effect from 1 October 2021.

Time-limit extension for revocation of cancelled GST registrations protects applicants whose filing deadlines fell during the pandemic period.
Where registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 and the time limit for making an application for revocation under sub-section (1) of section 30 falls during 1 March 2020 to 31 August 2021, the time limit for making such application is extended up to 30 September 2021; the notification is issued under section 168A of the State GST Act read with the Integrated GST Act and is deemed effective from 29 August 2021.

Extension of GST notification deadline by substitution of proviso dates, made effective retrospectively under statutory power.
Amendment substitutes the deadline specified in the ninth and tenth provisos of Notification No. 76/2018-State Tax with a later deadline wherever those provisos occur. The change is effected under section 128 of the Chhattisgarh GST Act on the recommendations of the Council and is declared to be deemed in force from an earlier specified date, with publication by the State Government through the Commercial Tax Department.

GST compliance extension and temporary exemption for certain restrictions where specified returns remain unfurnished, plus form revisions.
Amendments extend an existing proviso deadline, schedule omission of provisos from a later date, and insert a temporary exemption from a restriction where specified returns or statements for an earlier period were not furnished during a defined interval. The rules also require FORM GST ASMT-14 to include an order reference and date, remove language describing assessment for carrying on business without registration despite liability, and add an address field after designation for procedural clarity.

Annual return exemption removes filing obligation for small taxpayers for the specified financial year effective August.
Exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the prescribed threshold from the obligation to furnish the annual return for that year under the Manipur Goods and Services Tax Act, 2017, the exemption being issued by the Commissioner pursuant to the first proviso to section 44 and effective from the 1st day of August, 2021.

Annual return exemption for small GST taxpayers applies to registered persons with turnover up to two crore rupees for FY 2020-21.
Registered persons whose aggregate turnover in financial year 2020-21 did not exceed two crore rupees were exempted from filing the annual return under the Uttarakhand Goods and Services Tax Act, 2017. The exemption was issued under the first proviso to section 44 on the recommendation of the Council and applies to the said financial year, with effect from 1 August 2021.

Exemption from annual return for taxpayers below specified turnover threshold, effective from August under section 44 proviso.
Exemption from filing the annual return is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees under the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017, relieving them of the procedural requirement to furnish the annual return for that financial year.

GST Practitioner Examination requirement mandates NACIN-conducted CBT with qualifying marks and timelines for enrolment compliance.
The amendment inserts rule 83A requiring GST practitioners to pass a NACIN-conducted Computer Based Test (100 MCQs, 2.5 hours, 200 marks, 50% qualifying, no negative marking) with online registration, fee, designated centres, and timing rules (generally pass within two years of enrolment with specified transitional extensions). NACIN issues schedules, guidelines and results; unfair means may lead to disqualification. The amendment also revises appeal officer designation, prescribes recovery of pre-existing law demands via FORM GST DRC-07A and DRC-08A with updates to the Electronic Liability Register (FORM GST PMT-01), and updates multiple forms and related instructions.

Classification of seeds for sowing clarified: entry limits coverage to seeds used solely for sowing, excluding other uses.
Amends the Mizoram State GST rate schedule by substituting the Schedule entry with a provision classifying seeds, fruit and spores of a kind used for sowing and expressly excluding seeds meant for any use other than sowing; the substitution is made under the state GST Act and takes effect from the notified commencement date.

GST rate amendments alter SGST schedule entries and classifications, adding and removing specified goods and supply valuation rules.
The notification amends the Mizoram SGST rate schedules by inserting, substituting and omitting specified tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including additions for tamarind seeds (not for sowing), biodiesel for blending, renewable energy devices with a valuation explanation, ores and concentrates, waste plastics scrap, certain pharmaceuticals and railway rolling stock parts; made under section 9(1) and section 15(5) of the Mizoram GST Act, effective 1st October 2021.