Commencement of amendments: sections 4 and 5 of the GST Amendment Act deemed in force from the appointed date.
The Governor, exercising powers under section 1 of the Punjab Goods and Service Tax (Amendment) Act, 2021 and other enabling powers, appointed the 1st day of August, 2021 as the date on which sections 4 and 5 of that Act shall be deemed to have come into force, thereby giving retrospective effect to those amendment provisions.

Commencement of GST amendment provision declared retrospective, appointed under statutory commencement powers by executive notification.
section 6 of the Punjab Goods and Service Tax (Amendment) Act, 2021 is appointed to be brought into force by executive notification; the Governor, exercising powers under sub section (2) of section 1 of the Amendment Act and other enabling provisions, designates a specific past date as the operative commencement date, effectuating statutory commencement through delegated executive authority.

Registration exemption for handicraft inter state suppliers where turnover and central notification conditions are met, with PAN and e way bill duties.
Exemption from registration for specified categories of casual taxable persons making inter State supplies of handicraft and artisan products produced predominantly by hand, subject to availing the benefit of the referenced central notification and the aggregate turnover threshold that triggers mandatory registration; covered products are listed with HSN groupings. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by the rules; the notification supersedes an earlier state notification and is effective from the operative date of the central notification.

Extension of GST notification deadlines: substituted deadlines extended and the amendment given retrospective effect to earlier notification.
Amendment under section 168A of the Punjab Goods and Services Tax Act, 2017 substitutes two specified deadline date expressions in the first paragraph, clause (i), of an earlier government notification with later date expressions, thereby altering those temporal limits. The notification further declares that the amended notification is deemed to have come into force with effect from an earlier date in June 2020, giving the amended provisions retrospective commencement for implementation under the Punjab GST framework.

Commencement of Punjab GST Amendment: specified amendment provisions deemed in force retroactively from the appointed commencement date.
Notification under section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2021 appoints the 1st day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Act shall be deemed to have come into force, issued by the Department of Excise and Taxation.

Notification amendment under Punjab GST: inserts subsection reference, giving the earlier notification retrospective effect.
Amendment inserts the words, brackets, figure and letter "subsection (6A) or" into the first paragraph of the earlier Punjab GST notification, thereby modifying the provision treated as notified; the amendment is declared to have come into force with effect from 24th September 2021.

Late fee waiver for GSTR-4 returns: excess late fees waived for filings with nil state tax or limited for others.
Amendment waives specified portions of the late fee payable under section 47 for registered persons who fail to furnish FORM GSTR-4 for 2021-22 onwards: where state tax payable is nil, amounts up to a modest threshold are waived; for other registered persons a higher threshold of late fee is waived. The amendment is made effective retrospectively from 1st June 2021.

Interest for delayed GST payment revised to tiered timelines and rates for taxpayers based on turnover, effective retrospectively.
Amendment substitutes the triggering phrase to "liable to pay tax but fail to do so", changes the Table heading from "Tax period" to "Month/Quarter", and replaces serials 4-7 with a tiered interest schedule allocating initial nil or reduced interest windows followed by higher rates for successive delayed periods applicable to specified months and the quarter ending March, 2021; the amendment is effective from 18th May, 2021.

Late fee waiver for delayed GSTR-3B filing grants limited grace periods for specified taxpayer classes and tax periods.
Targeted waiver of the late fee for failure to furnish FORM GSTR-3B is prescribed for specified classes of registered persons, tax periods and limited grace windows; the Table sets distinct waiver periods by class and period, and the amendment is effective retrospectively from a specified date in April 2021.

Input tax credit matching and detention penalty recovery now require supplier reporting, recipient communication, auction procedures, and attachment objections.
Input tax credit on invoices or debit notes requiring outward-supply reporting may be availed only where the supplier has furnished the details in FORM GSTR-1 or through the invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR-2B. Rule 144A establishes recovery of unpaid detention-related penalty through auction or e-auction of detained or seized goods or conveyances, subject to release on payment before auction notice and special treatment for perishable, hazardous, or depreciating goods. Provisional-attachment procedures prescribe service of the attachment order and FORM GST DRC-22A for objections.

Concessional GST on bricks subject to prohibition on claiming input tax credit and mandated ITC reversal obligations.
The Government of Andhra Pradesh grants a concessional State GST rate on specified intra state supplies of bricks, blocks and roofing tiles under identified Customs Tariff headings, subject to the condition that suppliers do not take input tax credit on goods or services used exclusively for such supplies and that any partly used inputs trigger reversal of credit as if the supply were exempt under subsection (2) of section 17 of the Andhra Pradesh GST Act.

GST rate reclassification moves specified brick and tile products into a higher-rate schedule, altering prior low-rate entries.
The Government amends the GST notification Go.Ms.No.258 to omit serial numbers 225B-228 from Schedule I (2.5%) and to insert serials 176B-176E into Schedule II (6%), adding specified commodity codes and descriptions for fly ash bricks, bricks of fossil meals, building bricks and earthen or roofing tiles; the amendment takes effect from 1 April 2022.

GST classification updated: fly ash bricks and specified building bricks and tiles newly inserted into notified tariff entries.
Amendment to Go.Ms.No.254 under the proviso to sub-section (1) of section 10 of the Andhra Pradesh GST Act inserts new Table entries classifying fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the notified list of goods. The amendment, made on GST Council recommendation, is published in the Gazette and is effective from the first day of April, 2022.

GST notification amendment adds specified brick and tile products to the notified list, effective from April first.
The Government of Andhra Pradesh, relying on powers to amend notifications and the GST Council's recommendation, inserts four entries into Go.Ms.No.252 (20.03.2019) identifying specified masonry and roofing products-fly ash bricks/aggregate and fly ash blocks (6815); bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen/roofing tiles (6905 10 00)-and declares the amendment effective from 1 April 2022.

Official designations under the value added tax regime continue for officers administering the Act and rules.
Officers appointed under the Uttar Pradesh Value Added Tax Act, 2008 and the rules made thereunder are to continue using the designations mentioned in that Act and the rules for purposes of administering the said Act and rules, notwithstanding anything contained in any other notification issued under any other Act. The clarification is issued in the public interest and takes immediate effect.

GST notification amendment adds fly ash bricks and building tiles to the state tax goods list.
The Governor, under the proviso to sub section (1) of section 10 of the Himachal Pradesh Goods and Services Tax Act, 2017, amends Notification No. 14/2019 State Tax by inserting four new table entries after serial number 3 specifying HSN codes and descriptions for fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles.

GST classification update adds specific brick and tile goods to the state tax schedule, altering taxable items.
The notification amends the state GST table by inserting four entries after serial number 3 identifying fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles with their tariff headings; the amendment is effective from the first day of April, 2022.

GST officer appointments under Uttar Pradesh tax law align existing commercial tax posts with State Tax roles immediately.
Power under section 3 of the Uttar Pradesh Goods and Services Tax Act, 2017 was used to appoint officers posted in the Department of Commercial Taxes under the Uttar Pradesh Value Added Tax Act, 2008 as officers for the GST regime. The notification aligns existing posts with corresponding State Tax posts, including Commissioner, Additional Commissioner Grade-1, Additional Commissioner Grade-2, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, and Commercial Tax Officer, who are appointed as Commissioner, State Tax; Additional Commissioner Grade-1, State Tax; Additional Commissioner Grade-2, State Tax; Joint Commissioner, State Tax; Deputy Commissioner, State Tax; Assistant Commissioner, State Tax; and State Tax Officer. It takes effect immediately.

Concessional GST rate for specified bricks subject to restriction on input tax credit and reversal obligations.
Provides a concessional intra state tax rate for specified bricks and roofing tiles contingent on not availing input tax credit: no ITC may be taken for goods or services used exclusively in supplying such goods, and any partly claimed ITC must be reversed as if the supply were exempt in line with reversal provisions corresponding to section 17(2); the reduced rate applies to listed tariff items subject to these conditions and the notification's commencement.

Concessional GST rate for specified bricks permitted intrastate when supplier does not claim input tax credit.
A concessional state tax rate is prescribed for intra-state supplies of specified bricks and tiles, conditional on the supplier not availing input tax credit for inputs and services used exclusively for those supplies; where inputs or services are used partly for these supplies and partly for other taxable supplies, the supplier must reverse input tax credit as if the supply were exempt, following the statutory reversal mechanism and interpretive rules of the Customs Tariff Schedule. The concession is effective from the start of the fiscal year.