Delegation of powers under APGST Act enables Special Commissioner to oversee enforcement activities in Andhra Pradesh tax administration.
The Chief Commissioner, exercising powers under Section 167 of the Andhra Pradesh Goods and Services Tax Act, 2017, directs that the Special Commissioner (FAC) in the office of the Chief Commissioner shall exercise functions under the Act in relation to enforcement activities of the Commercial Taxes Department of Andhra Pradesh.

Aadhaar authentication requirement now conditions eligibility to file certain GST refund and revocation applications.
The amendment conditions key GST actions on Aadhaar authentication and PAN-linked bank accounts: bank accounts must be in the registered person's name and obtained on the person's PAN, proprietors must link PAN with Aadhaar, and Rule 10B requires Aadhaar authentication of specified responsible individuals to be eligible to file revocation of cancellation, refund applications, and export-related integrated tax refunds; alternate ID documents and time-bound Aadhaar enrolment rules apply where Aadhaar is not yet allotted.

Notification amendment inserting sub-section (6A) or into provisions, made retroactively effective by executive order.
The amendment inserts the words "sub-section (6A) or" after "hereby notifies that the provisions of" in a prior Commercial Taxes and Registration Department notification, effected under the powers of sub-section (6D) of Section 25 on the Council's recommendation, and declares the insertion to have retrospective effect from the stated earlier date.

Extension of time limit for revocation of registration cancellation to permit late applications where filing deadlines fell during pandemic.
Where registration cancelled under clauses (b) or (c) of sub section (2) of section 29 and the time limit to apply for revocation under sub section (1) of section 30 falls between 1 March 2020 and 31 August 2021, the time limit to make such application is extended up to 30 September 2021.

Extension of notification deadline: Goa GST extends proviso deadline under statutory authority, effective retroactively from late August.
Amendment substitutes the dates in the ninth and tenth provisos of the cited notification to extend the prescribed cutoff from an August date to a November date; the amendment is made under the Goa Goods and Services Tax Act, 2017 and is declared to have retrospective effect from a late-August date.

GST rule amendment extends filing deadlines, suspends certain restrictions for May-Aug filing gaps, and revises assessment form fields.
The Seventh Amendment to the Goa GST Rules (effective 29 August 2021) extends the deadline in rule 26's fourth proviso to 31 October 2021 and omits all provisos from 1 November 2021; inserts a proviso in rule 138E exempting the restriction from 1 May-18 August 2021 where returns for March-May 2021 were not furnished; and revises FORM GST ASMT 14 to add an order reference and date, remove wording about conducting business without registration despite liability, and include an Address field after Designation.

Amendment to state tax notification: insertion of sub section reference expands the provisions covered by the prior notification.
Amendment inserts the words "sub-section (6A) or" into the first paragraph of Notification No. 01/2021 - State Tax immediately after the phrase "hereby notifies that the provisions of", thereby expressly including that sub section within the scope of the prior notification without altering other language of the instrument.

Geographical jurisdiction of Deputy Commissioner of State Tax (Investigation) revised to statewide coverage with reallocated units.
Amendment substitutes the schedule entry for Deputy Commissioner of State Tax (Investigation), designating units MUM-INV-E-001 to MUM-INV-E-008 with jurisdiction over the whole state, and omits the prior Sr. No. 28 entry from the notification.

Power delegation updated: expands Assistant Commissioner (Investigation) designations and internal codes under Maharashtra GST schedule.
The Commissioner, under the Maharashtra Goods and Services Tax Act, amends the earlier order to substitute specified entries in Schedule II, thereby reconfiguring Assistant Commissioner (Investigation) designations and assigning distinct internal office codes for those Mumbai investigation posts for administrative implementation.

Power delegation under MGST Act assigns investigation authority to specified Deputy Commissioners, amending the prior delegation schedule.
Amendment to the delegation of powers under the Maharashtra Goods and Services Tax Act, 2017 substitutes entries 7-9 in the schedule of a prior delegation order, reallocating investigation responsibilities to specified Deputy Commissioners of State Tax at offices in Mumbai and Raigad and recording their office titles and internal location codes.

Geographical jurisdiction revised for Assistant Commissioners, reallocating business audit and investigation territorial limits across specified districts.
Amendment substitutes schedule entries to redefine the geographical jurisdiction of Assistant Commissioners of State Tax: reassigning Business Audit and Issue Based Business Audit posts to specified office identifier ranges linked to the limits of Greater Mumbai and the revenue districts of Thane and Raigad, assigning Investigation postings with jurisdiction over the whole State, and omitting one schedule entry.

Insertion of sub section (6A) or into a state GST notification modifies the operative text following the notified provisions.
The State Finance Department, under powers conferred by the Nagaland Goods and Services Tax Act and on Council recommendation, amends the notification dated 23 February 2021 by inserting the words, brackets, figure and letter "sub section (6A) or" into the first paragraph after the words "hereby notifies that the provisions of" as a textual modification to that notification.

Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for eligibility to file revocation and refund claims.
Amendments require Aadhaar authentication for specified persons linked to a GST registration and mandate that bank account details used for GST purposes be in the name of the registered person and obtained on the person's PAN; proprietors must link their PAN with Aadhaar. Rule 10B ties Aadhaar authentication to eligibility for filing revocation applications and refund claims and permits alternate identity documents and a limited period to complete Aadhaar authentication when Aadhaar is newly allotted.

Insertion of sub-section (6A) expands scope of notified provisions under Sikkim GST notification by government.
Amendment inserts the words, brackets, figure and letter "sub-section (6A) or" into the first paragraph of Notification No. 03/2021-State Tax, dated 23 February 2021, so that immediately after the words "hereby notifies that the provisions of" the referenced sub-section is expressly included; the amendment is made under the State Government's power on the Council's recommendation and recorded by the Commercial Taxes Division.

Aadhaar authentication requirement for GST filings now conditions refund and revocation filings and refund crediting.
The amendment makes Aadhaar authentication and PAN-linked bank accounts conditions for filing revocation of cancellation applications, refund claims including export refunds, and for crediting refunds; it provides alternatives when Aadhaar is not yet assigned and requires Aadhaar authentication within thirty days of allotment, while defining eligible bank accounts as name-matched and obtained on the applicant's PAN.

Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for refund and revocation processes.
The amendment requires Aadhaar authentication for specified persons linked to a GST registration to access revocation of cancellation, refund procedures and export-related integrated tax refunds; it mandates bank accounts to be in the applicant's name obtained on the applicant's PAN and requires PAN-Aadhaar linkage for proprietors, prescribes alternate identity documents where Aadhaar is not allotted, and inserts procedural adjustments to rule 23, rule 45, rule 59, rule 89 and rule 96 accordingly.

Extension of GSTR-1 due date grants a short filing extension for the May return under a state GST notification.
The State government, under the Andhra Pradesh Goods and Services Tax Act, 2017 and on the recommendations of the GST Council, amends the prior notification G.O. Ms. No. 126 dated 15-6-2021 by inserting "and May, 2021" after "April, 2021", thereby extending the due date for filing Form GSTR-1 for May 2021 by fifteen days as notified by the Revenue (Commercial Taxes-II) Department.

Extension of GSTR-1 filing deadline for the April tax period granted, shifting due date to the succeeding month.
The Andhra Pradesh GST notification amends an earlier notification to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the April tax period; the due date for registered persons required to file returns under the return filing provision is extended to the twenty-sixth day of the month succeeding that tax period.

E-way bill restriction relief excludes a specified period of return non-furnishing, alongside authentication and assessment-form changes.
The amendments extend the temporary rule 26 authentication and verification facility until 31 October 2021 and omit the related provisos from 1 November 2021. They also retrospectively relax the rule 138E e-way bill restriction for a specified period where prescribed returns or statements for March to May 2021 were not furnished. FORM GST ASMT-14 is revised to add order-reference particulars and an address field, while removing the reference to conducting business without registration despite registration liability.

Temporary reduced state tax rate for specified services applied for a limited mid year period, effective retroactively.
An amendment provides that for the period beginning 14th June, 2021 and ending 30th September, 2021, the state tax on services specified in item (iv), clause (f) against serial number 3 shall be levied at a uniform reduced rate irrespective of the rate previously specified in the notification; the amendment is effective from 14th June, 2021.