Track and trace mechanism under GST amended with new penalties, revised appeals, and expanded supply classification rules.
The amendment introduces broad changes to the State GST law, including revised definitions, omission of specified return provisions, substituted treatment of plant and machinery, revised appeal conditions for penalty orders, and a new track and trace mechanism for notified goods. It also creates a penalty for non-compliance with that mechanism, expands Schedule III treatment for certain warehoused goods, and preserves actions taken under the repealed Ordinance.

GST rate revision for tobacco products and biris reshapes state schedules with retrospective effect.
The Jharkhand GST rate notification is amended to revise the tax treatment of specified tobacco and related products under the State rate schedules. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and tobacco substitutes excluding biris, and tobacco or nicotine-containing inhalation products are inserted in Schedule III at 20%. The entries in Schedule VII at 14% are omitted, and the amendment is made effective from 1 February 2026.

Nominated Agency definition revised under Jharkhand GST rate notification to align with customs lists and retrospective effect
The Jharkhand Government has amended the State Tax (Rate) notification by substituting the Explanation's definition of "Nominated Agency". The term now covers the entities mentioned in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs dated 24 October 2025. The amendment is stated to take effect from 1 November 2025.

Reverse charge on local delivery services through electronic commerce operators extended under the Jharkhand GST rate notification.
Liability under the reverse charge framework is extended by amending the Jharkhand State Tax (Rate) notification for services covered under the Goods and Services Tax rate regime. A new clause inserts services by way of local delivery supplied through an electronic commerce operator, where the supplier is liable for registration under the specified registration threshold provision, into the existing notification of services on which tax is to be paid in the manner prescribed by the State government on the Council's recommendation.

Insurance exemptions and local delivery service carve-outs revised under Jharkhand GST with retrospective effect.
The notification revises the exemption entry for local delivery services to exclude services provided by an Electronic Commerce Operator or through an Electronic Commerce Operator. It inserts exempt entries for individual life insurance and health insurance services provided by an insurer to an insured that is not a group, together with reinsurance of those specified services, and clarifies that the exemption applies to contracts covering an individual or an individual and family. It also amends the definition of goods transport agency and adds definitions of group and health insurance business, with effect from 22 September 2025.

Appellate Tribunal Principal Bench jurisdiction extends to hear GST appeals under the statutory appellate mechanism from April.
The State Government empowers the Principal Bench of the Appellate Tribunal at New Delhi to hear appeals within the statutory GST appellate jurisdiction. The bench is constituted under the applicable tribunal-constitution provision, and the empowerment applies to appeals made under the prescribed appellate mechanism. This authority is deemed to have taken effect from 1 April 2026.

GST rate schedule amendment revises Bihar goods classification entries for specified 2202 99 sub-classifications under state tax notifications.
Amendment to the Bihar GST state tax rate notification revises the goods classification entries in Schedule I (2.5%) and Schedule III (20%) by substituting specified tariff headings for the relevant serial numbers. The changes alter the entries corresponding to certain 2202 99 sub-classifications under the Bihar Goods and Services Tax framework. The notification amends the earlier notification dated 17 September 2025 and is deemed to come into force from 1 May 2026.

GST rate schedule amendment aligns Rajasthan tariff entries for specified heading 2202 goods across two tax slabs.
Amendment to the Rajasthan GST rate notification aligns specified tariff entries in Schedule I and Schedule III with changes made under the Union Finance Act, 2026. The notification substitutes the entries against S. No. 150 and S. No. 151 in Schedule I, and against S. No. 2 and S. No. 3 in Schedule III, for the relevant product classifications under heading 2202. The amendment is issued under the Rajasthan Goods and Services Tax Act, 2017 on the Council's recommendation and takes effect from 1 May 2026.

GST rate classification amendment revises Goa SGST schedule entries for specified 2202 goods from 1 May 2026.
Amendment in the Goa SGST rate notification revises tariff entries in Schedule I at 2.5% and Schedule III at 20% by substituting specified HSN codes for certain serial numbers relating to goods classified under heading 2202. The changes modify the entries against serial numbers 150 and 151 in Schedule I and serial numbers 2 and 3 in Schedule III, with the revised classification entries taking effect from 1 May 2026.

GST schedule amendment updates tariff classifications and prescribed entries for specified product codes in Nagaland.
The Nagaland Government amended its GST notification dated 17 September 2025 by substituting specified Harmonised System codes in Schedule I (2.5%) and Schedule III (20%). The changes apply to the listed serial numbers in the relevant schedules and update the entries for the identified product classifications. The notification takes effect from 1 May 2026.

GSTR-3B return filing deadline extension allows March return filing later under state GST rules for registered taxpayers.
Extension of the due date for furnishing FORM GSTR-3B for March, 2026 permits registered persons required to file returns under section 39 read with rule 61 of the West Bengal Goods and Services Tax Rules, 2017 to furnish the return by 21 April 2026. The notification is issued by the Commissioner of State Tax on the recommendations of the GST Council under the power to extend the return-filing due date and is stated to take effect from 20 April 2026.

Retail sale price valuation applies to specified tobacco and pan masala supplies under the Telangana GST framework.
Specified supplies of goods bearing retail sale price are notified for valuation under the Telangana Goods and Services Tax Act, 2017. The notified goods include pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The retail sale price is the maximum declared price on packaged goods, and where more than one price is declared, the highest price applies.

Correction of the specified date replaces the earlier deadline with 31 May 2026 in the commercial tax notification.
Correction of the specified date in the Madhya Pradesh commercial tax notification replaces "28 February 2027" with "31 May 2026" in lines 7 and 13. The correction applies to the notification published in the Extraordinary Gazette on 31 March 2026.

GST rule amendment expands officer coverage under rule 109A by adding Joint Commissioner alongside Additional Commissioner.
The Haryana Goods and Services Tax Rules, 2017 are amended to expand the officers referenced in rule 109A. In sub-rule (1), clause (a), and in sub-rule (2), clause (a), the words "or Joint Commissioner" are inserted after the words "Additional Commissioner". The amendment broadens the category of officers empowered under the specified rule.

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

GSTR-3B due date extension for March 2026 under Nagaland GST applies to registered persons filing monthly returns.
Extension of the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 under the Nagaland Goods and Services Tax Act, 2017. The due date is extended till the twenty-first day of April, 2026 for registered persons required to furnish return under section 39(1) read with rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017.

GSTR-3B return filing deadline for March 2026 is extended for registered persons under the monthly return framework.
GSTR-3B return filing deadline for March 2026 is extended until 21 April 2026 for registered persons required to furnish the return under the prescribed monthly return framework. The extension takes effect from 20 April 2026.

GSTR-3B due date extension for March 2026 under Karnataka GST, covering registered persons filing return compliance.
Extension of the due date for furnishing FORM GSTR-3B for the month of March 2026 until 21 April 2026 for registered persons required to file returns under section 39(1) read with rule 61(1)(i) of the Karnataka Goods and Services Tax Rules, 2017. The notification is issued in exercise of the power under section 39(6) of the Karnataka Goods and Services Tax Act, 2017, on the recommendations of the GST Council.

Registrar Court procedure in GST appellate appeals focuses on defect rectification, filing compliance and jurisdiction over Telangana matters.
The Hyderabad Bench of the Goods and Services Tax Appellate Tribunal has commenced operations at its temporary office in Hyderabad and will exercise jurisdiction over Telangana State for appeals under the CGST Act, the IGST Act and the Telangana GST Act. A Registrar Court will be convened from 20.04.2026 to address defect rectification in appeals, including defects relating to court fees and documentation, with further time available on sufficient cause subject to the prescribed limit under the GSTAT Procedure Rules.

Appeal filing limitation before the Appellate Tribunal is prescribed for backlog and future GST orders.
Limit for filing appeals before the Appellate Tribunal under the Jammu and Kashmir Goods and Services Tax Act, 2017 is prescribed for orders communicated before 1 April 2026 and for orders communicated on or after that date. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 may be filed within three months from the date of communication of the order.