Temporary recruitment by transfer appoints qualified Commercial Tax Officers as Assistant Commissioners, subject to provisional seniority and pending litigation.
Temporary recruitment by transfer authorises the appointment of 113 Commercial Tax Officers as Assistant Commissioners (Commercial Taxes) for 2026, in the order of their existing seniority. Eligibility is based on provisional inter-se seniority in the feeder categories, and all selected officers are certified as fully qualified. The appointments apply the rule of reservation, including reservation for persons with benchmark disabilities, and remain subject to confirmation of seniority and final determinations in pending seniority proceedings. Separate posting orders are to be issued, and representations against non-inclusion may be made within two months.

GST rate notification amended to revise tariff entries in Schedule I and Schedule III, with retrospective effect from 1 May 2026.
Amends the Odisha GST rate notification by substituting specified tariff entries in Schedule I at 2.5% and Schedule III at 20% for the relevant serial numbers. The revised commodity codes are inserted in column (2) for the identified goods classifications, and the amendment is deemed to have come into force from 1 May 2026.

GST rate classification amendment revises schedule entries and gives the revised tariff structure retrospective effect.
Amendment to the Puducherry GST rate notification revises tariff classification entries in Schedule I and Schedule III under the Puducherry Goods and Services Tax framework. The notification substitutes specified HSN codes against the relevant serial numbers in the concessional and higher-rate schedules and provides that the amendments are deemed to have come into force from 1 May 2026, giving the revised schedule entries retrospective effect from that date.

GST rate notification amendment revises HSN classifications in Schedule I and Schedule III for specified goods.
Amendment in the Uttar Pradesh GST rate notification revises the tariff entries in Schedule I (2.5%) and Schedule III (20%) by substituting specified HSN codes against the relevant serial numbers. The notification updates the classification entries for the covered goods and is deemed to come into force from 1 May 2026.

E-way bill waiver for motor vehicle road testing subject to bond, delivery challan, recordkeeping, and monthly reporting requirements.
Permission is granted to a specified taxpayer to waive the requirement of an e-way bill for motor vehicles removed for road testing where the movement is for reasons other than by way of supply, subject to execution of a bond, issue of delivery challans, maintenance of trade plates, and preservation of records correlating dispatch and return. The taxpayer must submit monthly accounts, furnish additional information when required, remain responsible for the goods removed without e-way bills, and comply with the conditions during the validity period ending 31 March 2027.

E-way bill requirement for high-value intra-State goods movement in West Bengal, with a job work exclusion from compliance.
An e-way bill is mandatory for intra-State movement of goods within West Bengal where the consignment value exceeds rupees fifty thousand, except for intra-State movement of goods in relation to job work as defined under the GST law. The notification supersedes the earlier notification on the subject and comes into force from 1 June 2026.

Appeal filing limitation for Appellate Tribunal set with a backlog cut-off date and a three-month period for later orders.
The Jharkhand Goods and Services Tax framework fixes the filing period for appeals before the Appellate Tribunal by prescribing a cut-off date for backlog matters and a general filing period for later orders. Appeals arising from orders communicated before 1 April 2026 may be filed up to 30 June 2026. For orders communicated on or after 1 April 2026, appeals may be filed within three months from the date of communication of the order to the person preferring the appeal.

Temporary identification number rules expand GST administration for payment-only persons and revise FORM GST REG-12 procedures.
Temporary identification number may be granted to a person who is not liable for registration under the Act but is required to make a payment under the Act, and the proper officer may issue the related order in Part B of FORM GST REG-12. FORM GST REG-12 is also substituted to provide formats for temporary registration, suo motu registration, and temporary identification number, with details of identity, effective date, bank accounts, supporting documents, and an instruction to file an application for proper registration within ninety days of the order.

SGST rate schedule classification for beverages is revised through substituted tariff entries effective from May 2026.
Himachal Pradesh SGST rate schedule classification is amended by substituting specified tariff entries for beverages under Notification No. 09/2025-State Tax (Rate). Schedule I, attracting 2.5% tax, is revised for entries at serial numbers 150 and 151, while Schedule III, attracting 20% tax, is revised for entries at serial numbers 2 and 3. The amendments are deemed effective from 1 May 2026.

Gujarat SGST rate amendment updates tariff entries for specified goods under the state tax schedule.
Amended Gujarat SGST rate notification by substituting tariff entries in Schedule I at the 2.5% rate and Schedule III at the 20% rate for specified commodity codes under heading 2202. The amendment revised the entries against serial numbers 150 and 151 in Schedule I and serial numbers 2 and 3 in Schedule III, updating the classification coverage for the listed goods under the State tax rate schedule. The notification was issued under the Gujarat Goods and Services Tax Act, 2017 on the recommendation of the Goods and Services Tax Council and was given retrospective effect from 1 May 2026.

GST registration revocation procedures empower the Joint Commissioner to perform authorised officer functions with retrospective effect.
GST registration revocation procedures under the Tamil Nadu Goods and Services Tax Rules, 2017 authorise the Joint Commissioner to exercise the powers and perform the functions assigned to the authorised officer under the first proviso to Rule 23(1). The authorisation is deemed effective from 1 October 2023.

Delegated scrutiny and audit powers enable designated tax officers to act on portal-allotted cases efficiently.
Officers not below the rank of State Tax Officer are authorised to exercise powers for return scrutiny and tax audit in cases allocated through the Departmental Web Portal. Inspectors of State Tax and Taxation Assistants must perform duties assigned through orders or instructions for cases allotted through the same portal.

Appeal filing deadline under Haryana GST extended for older orders, while newer orders retain the three-month appeal period.
The Governor of Haryana, under section 112(1) of the Haryana Goods and Services Tax Act, 2017, notifies 30 June 2026 as the last date for filing appeals before the Appellate Tribunal in cases where the impugned order was communicated before 1 April 2026. For orders communicated on or after 1 April 2026, appeals may be filed within three months from the date the order is communicated to the appellant.

GST rate schedules amended for specified tariff entries, with revised classifications applied retrospectively from 1 May 2026.
Haryana GST rate schedules are amended by substituting specified tariff entries in Schedule I at 2.5% and Schedule III at 20% under the Haryana Goods and Services Tax framework. The amendments revise the entries mapped to serial numbers 150 and 151 in Schedule I and serial numbers 2 and 3 in Schedule III, thereby updating the classification of the listed goods for tax-rate purposes. The notification is stated to operate retrospectively from 1 May 2026.

GST return filing deadline extended for FORM GSTR-3B for March 2026, with retrospective effect from 20 April 2026.
The Commissioner, on the recommendations of the GST Council, extends the due date for furnishing the return in FORM GSTR-3B for the month of March 2026 until 21 April 2026 for registered persons required to furnish the return under the relevant provisions of the Puducherry Goods and Services Tax Act and Rules. The notification is stated to have effect from 20 April 2026, giving retrospective operational effect to the extension.

Tariff classification correction updates the Rajasthan SGST notification by substituting one goods code for another.
A corrigendum amends a prior Rajasthan SGST notification by correcting the tariff expression in serial no. 1, sub-clause (i) of clause (b). The entry originally shown as "2202 99 90" is to be read as "2202 91 00". The correction operates as a textual substitution within the earlier notification and leaves the remaining contents unchanged.

GST return filing extension extends the GSTR-3B due date for March 2026 for registered persons.
The due date for furnishing the return in FORM GSTR-3B for March 2026 is extended till 21 April 2026 for registered persons required to file returns under section 39(1) read with rule 61(1)(i) of the Maharashtra Goods and Services Tax Rules, 2017. The extension is issued under section 39(6) on the recommendation of the GST Council and takes effect from 20 April 2026.

GSTR-3B return filing deadline extended for March 2026 under Chhattisgarh GST rules.
Extension of the due date for furnishing the return in FORM GSTR-3B for the month of March 2026 till 21 April 2026 for registered persons required to file returns under section 39(1) read with rule 61(1)(i) of the Chhattisgarh Goods and Services Tax Rules, 2017. The extension is issued under section 39(6) of the Chhattisgarh Goods and Services Tax Act, 2017 and takes effect from 20 April 2026.

GST rate schedule classification for beverage entries is revised through substituted tariff headings while retaining the stated rate structure.
Tripura State GST rate schedule classification is amended by substituting specified tariff headings for beverage-related entries under Schedule I, taxable at 2.5%, and Schedule III, taxable at 20%. Made on the Council's recommendations under the State Government's levy and valuation powers, the amendments revise tariff classification references without altering the stated rate structure and apply from 1 May 2026.

Tax determination under section 74A assigns proper-officer powers and permits Deputy State Tax Officers for eligible taxpayers.
Tamil Nadu GST administration inserts section 74A into the demands and recovery framework for determination of unpaid, short-paid or erroneously refunded tax and wrongly availed or utilised input tax credit relating to financial year 2024-25 onwards. Deputy State Tax Officers may undertake assessment, demand and adjudication under section 74A for taxpayers whose State turnover in the preceding or current financial year does not exceed the prescribed threshold.