Annual return compliance revised: mandatory electronic filing and reconciliation statement requirements expanded for specified taxpayers.
Rule 80 is replaced to mandate electronic filing of annual returns in FORM GSTR-9 (with FORM GSTR-9A for composition taxpayers and FORM GSTR-9B for e-commerce operators collecting tax at source) by the due date, and requires taxpayers above the turnover threshold to file a self-certified reconciliation statement in FORM GSTR-9C with the annual return through the common portal or a notified Facilitation Centre.

Commencement of amendment provisions: sections 4 and 5 declared to commence from the appointed date under enabling power.
The State Government, exercising the enabling power conferred by sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Act, 2021 (Act No.8 of 2021), by notification dated October 1, 2021, appoints the 1st day of August, 2021 as the date on which the provisions identified in the Act (sections 4 and 5) shall come into force.

Commencement of Amendment to Section 50: provisions appointed to operate from an earlier specified commencement date.
The State Government, under sub section (2) of section 1 of the Rajasthan GST (Amendment) Act, 2021, appoints 1 June 2021 as the date on which the provisions of Section 6 of the Amendment Act, amending Section 50 of the Rajasthan GST Act, 2017, shall come into force by Finance Department notification.

SGST exemption on specified COVID-19 medicines introduced, with nil or reduced state tax rates and limited validity.
Notification under Section 11(1) of the Haryana Goods and Services Tax Act, 2017 exempts specified COVID-19 medicines from State tax beyond the rates set in the Table: certain listed drugs are subject to a nil state tax rate while others are subject to a reduced state tax rate as specified. The exemption applies to goods identified by tariff headings and descriptions and is effective from 1 October 2021 through 31 December 2021.

GST amendment expands exempted goods to include unit packed food for free distribution and fortified rice kernel supplies.
Amendment substitutes the table entry for serial number 1 to specify (a) unit container food preparations intended for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; and replaces the term "food preparations" with the word goods in the corresponding column. The amendment is effective from 1st October 2021.

GST amendment adds non citrus essential oils to the notified list, applying to registered and unregistered persons.
Amendment inserts serial 3A into a GST notification to add tariff items 33012400, 33012510, 33012520, 33012530 and 33012540 covering "following essential oils other than those of citrus fruit," specifically peppermint and specified other mint oils; the amendment applies to Any Unregistered Person and Any Registered Person and takes effect on the 1st day of October, 2021.

Classification of seeds for sowing clarified under GST schedule, specifying inclusion of sowing seeds and exclusion of other uses.
Substitution of a Schedule entry to classify seeds, fruit and spores, of a kind used for sowing within the State GST Schedule, with an explicit explanation excluding seeds meant for any use other than sowing; amendment issued under the State GST statutory powers and effective on the notified implementation date.

GST rate amendments: reclassification and schedule revisions altering taxable goods and renewable energy provisioning.
Notification amends the Haryana GST schedules by inserting, substituting and omitting tariff entries: Schedule I adds specified agricultural and fuel-related items, a listed pharmaceutical and retrofit kits for disabled vehicles and omits several entries; Schedule II redefines biodiesel classification, omits multiple entries and inserts renewable energy devices with a value apportionment explanation; Schedule III adds ores, plastic scrap, revised packing and printed matter descriptions, railway rolling stock headings and parts; Schedule IV adds carbonated fruit beverages. The amendments commence on the notified date.

GST exemption extended to services linked to AFC Women's Asia Cup and new nil-rated national permit services.
The notification amends the state GST exemption schedule to add an alternative charitable registration category, add nil-rated entries for services related to the AFC Women's Asia Cup (subject to certification by the Director (Sports)), create a nil-rated entry for National Permit services for goods carriages, insert "whenever rescheduled" for hosted events, change specified year references, omit an identified serial, and adjust an eligibility threshold; amendments take effect from the stated date.

GST service classification amended: expands taxable IP transfers, admissions and transport categories, and inserts new job work entry.
Amendments to notification No.46/ST-2 revise service classifications: add "or 12AB" alongside "12AA" for charitable recognition, reclassify and explicitly list transfer or permitting use of Intellectual Property rights as a distinct taxable service, add job work for manufacture of alcoholic liquor, substitute admissions categories to separate theme park and performance admissions from casinos and specified sporting events, correct a Schedule reference in an Explanation, and insert Annexure entries classifying domestic multimodal transport of goods. The notification is effective as of the stated commencement date.

GST exemption on COVID-19 medicines: specified therapeutics attract nil or reduced state tax rates for a limited period.
Exempts specified COVID-19 medicines from state GST beyond prescribed rates by listing medicines with either nil or reduced state tax rates under specified tariff classifications; the exemption applies to the extent state tax exceeds the prescribed rate for each listed item and is effective for a limited, specified period.

COVID-19 medicines receive temporary SGST exemption and reduced tax rates for specified treatments until year-end.
Exemption from Uttar Pradesh SGST is granted for specified medicines used in COVID-19 treatment, including certain goods at nil rate and others at the rate specified in the notification. The exemption applies to the identified tariff classifications under the Customs Tariff Schedule and operates from 1 October 2021 up to and inclusive of 31 December 2021.

Reverse charge entry amendment expands coverage for food preparations and fortified rice kernel supplies under approved welfare schemes.
The Uttar Pradesh GST notification amends the reverse charge entry in the earlier notification by substituting the description in column (3) for S. No. 1 to cover food preparations put up in unit containers for free distribution to economically weaker sections under approved programmes, and Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes. It also replaces the words "food preparations" with "goods" in column (4) where they occur. The amendment comes into force on 1 October 2021.

Essential oils GST entry updated for peppermint and related mint oils under the Uttar Pradesh tax notification.
Amends the Uttar Pradesh GST rate notification by inserting a new entry for specified essential oils other than citrus fruit oils, including peppermint oil and certain other mint oils, under the relevant tariff headings. The inserted entry identifies the supply as applicable where the recipient is an unregistered person or a registered person, and the amendment takes effect from 1 October 2021.

GST exemption entry amended for seeds used for sowing, with express exclusion for seeds meant for other purposes.
The Uttar Pradesh SGST exemption schedule is amended by substituting the entry for seeds, fruit and spores used for sowing. The revised entry covers goods of a kind used for sowing and expressly excludes seeds meant for any use other than sowing. The amendment is issued under the power to grant exemptions by notification and takes effect from 1 October 2021.

GST rate amendments revise schedules for bio-diesel, renewable energy devices, ores, railway equipment and carbonated beverages.
Amendments are made to the Uttar Pradesh GST rate notification with effect from 1 October 2021 by inserting, substituting and omitting entries across the 2.5%, 6%, 9% and 14% schedules. The changes cover tamarind seeds, bio-diesel, Pembrolizumab, retrofitment kits for disabled vehicles, renewable energy devices, ores and concentrates, plastics scrap, paper packing containers, printed matter, railway equipment, and carbonated beverages of fruit drink or fruit juice.

GST exemption notification expands nil-rated services for National Permit, AFC Women's Asia Cup and updated eligibility entries.
Amendments are made to the Uttar Pradesh GST exemption notification to update and expand specified entries in the rate table, including insertion of 12AB alongside 12AA for identified service entries, substitution of the year reference in certain entries, omission of one serial number, and insertion of new nil-rated entries for National Permit services, AFC Women's Asia Cup 2022-related services, and admission to AFC Women's Asia Cup 2022 events. The AFC-related exemption is subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports. The notification takes effect from 1 October 2021.

GST rate notification updates intellectual property, job work, admission services, and service classification entries.
The notification amends the Uttar Pradesh GST rate schedule by updating entries for charitable registration references, intellectual property rights, job work in relation to manufacture of alcoholic liquor for human consumption, manufacturing services, and admission services. It also revises a cross-reference in the explanation, inserts multimodal transport of goods within the service classification annexure, and brings the amendments into force from 1 October 2021.

GST classification of seeds clarifies entry for seeds used for sowing and excludes non-sowing uses.
The Schedule entry S. No. 86 is substituted to classify "Seeds, fruit and spores, of a kind used for sowing" and to state that this entry does not cover seeds meant for any use other than sowing; the amendment takes effect from the commencement date specified in the notification.

GST rate amendment updates tariff entries and adds renewable energy, bio-diesel and specified medical and transport goods.
Amendment to the Puducherry GST rate notification revises tariff entries across multiple rate Schedules by inserting, substituting and omitting specified goods: additions at the 2.5% rate (including tamarind seeds and bio-diesel for blending, plus certain medical and assistive items); clarifications and renewable energy device inclusions at 6%; additions and substitutions of ores, scrap, paper packing, printed matters and railway rolling-stock headings at 9%; and the addition of a carbonated beverage category at 14%. The notification comes into force on 1 October 2021.