GST rate amendments update state tax classifications and applicable rates for specified goods, altering schedule entries and descriptions.
Notification amends Gujarat State Tax (Rate) schedules by inserting, substituting and omitting tariff entries across Schedules I-VI to reclassify specified goods (including marine fuel, wet grinders, woven bags, rail locomotives and components, caffeinated beverages, motor-vehicle concessions for orthopedic disability, and revised descriptions for precious and synthetic stones), thereby altering their applicable state tax rates; the amendments take effect on the stated effective date.

SGST rate schedule amendment: reclassifies goods and updates tariff entries, with revised classifications taking effect in October.
The State amends the Sikkim SGST rate notification to reclassify, insert and omit specific tariff entries across Schedules I-VI: Schedule I alters 2.5% entries including marine fuel and a wet grinder; Schedule II adds packaging and extensive railway rolling stock classifications and extends slide fastener parts; Schedule III adds caffeinated beverages, adjusts plastic closure exclusions, substitutes a motor vehicle entry for orthopedic disability with certification conditions, and omits an entry; Schedule IV adds caffeinated beverages; Schedule V deletes two entries; Schedule VI revises precious and synthetic gemstone descriptions. The changes take effect 1 October 2019.

GST rate schedule amendments update taxable goods classifications and insertions, omissions; changes effective for state tax application.
The notification amends the Arunachal Pradesh State GST rate schedules by inserting, substituting and omitting specified tariff entries: Schedule I alters entries including marine fuel and a wet grinder heading; Schedule II adds polymer bag codes and a suite of railway rolling-stock headings; Schedule III expands beverage and closure descriptions and revises motor-vehicle descriptions for persons with orthopedic disability subject to central certification; Schedule IV adds caffeinated beverages; Schedules V and VI delete or substitute precious- and semi-precious-stone descriptions. The amendments are effective from the first day of October, 2019.

GST schedule amendment alters tax classifications and rates, inserting and omitting entries to modify taxable items.
Amendment revises the Karnataka GST notification by inserting, substituting and omitting specific tariff entries across Schedules I-VI, including additions for marine fuel, wet grinders, woven polyethylene/polypropylene bags, multiple rail vehicle and parts classifications, caffeinated beverages, and revised descriptions for precious/semi-precious stones; it also removes certain low-rate entries and redefines the descriptive scope for some goods, with the changes taking effect from the date specified in the notification.

GST rate amendments revise schedule classifications and taxable goods, restructuring tariff entries and rate treatment effective thereafter.
This notification amends Notification No. 1/2017-State Tax (Rate) by inserting, substituting and omitting specified tariff entries in Schedules I-VI to revise GST rate treatment and commodity classifications (including Marine Fuel, wet grinders, woven bags, caffeinated beverages, rail locomotives and parts, plastic closures, motor vehicles for orthopedic disability, and precious/synthetic stones), with the amendments coming into force on 1st October 2019.

Correction of notification authority: substitution of Central Government for State Government with retroactive effect.
Corrigendum amends clause 11(c) of Notification No.31-2019-State Tax by substituting the words "The State Government" with "The Central Government" in sub-clause (c); the amendment is declared to be effective from 24th September, 2019 and is issued by the Joint Secretary to Government, Finance Department.

Flood Cess filing deadline extended to address practical difficulties in filing alongside GSTR 3B returns.
The Commissioner extended the due date for filing Kerala Flood Cess returns for August 2019 to 30th September 2019 because practical difficulties were reported in filing the Flood Cess return alongside the GSTR 3B return; the extension was made under powers conferred by the Kerala GST statutory framework and related finance and GST rules to address those operational issues.

Correction of form reference: FORM GST ITC-03 replaced by FORM GST DRC-03, effective from 30 August.
The corrigendum replaces every occurrence of "FORM GST ITC - 03" with "FORM GST DRC-03" in Notification No. 03/2019-State Tax (Rate) (specifically at page 11, line 34 and page 16, line 04), and states that the corrigendum is deemed effective from 30th August, 2019.

Commencement of amendment rules: specified GST amendment provisions to come into force on the appointed date.
The Governor, exercising powers under the Bihar Goods and Services Tax Act, appointed 24th September 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force; the notification cites the Fourth Amendment notification and declares it effective on that appointed date.

Electrically operated vehicle supply to local authorities now included under amended notification, with defined vehicle scope and backdated effect.
Inserts clause (aa) against serial number 22 to include supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers. It defines Electrically operated vehicle as a Chapter 87 vehicle run solely on electrical energy from an external source or batteries. The amendment is deemed effective from 1 August 2019.

GST rate change on electrically operated vehicles and chargers inserts specific tariff entries and adjusts schedule coverage.
The notification inserts tariff entries for chargers/charging stations and for electrically operated vehicles (including two- and three-wheeled vehicles and e-bicycles) under the lower-rate schedule, omits a specified entry from the 6% schedule, and amends the 9% schedule to exclude chargers from the inductors entry; these changes take effect from 1st August, 2019.

Extension of filing deadline: statutory notification amended to extend the compliance date and given an earlier deemed effective date.
Amendment under section 148 substitutes the earlier deadline in paragraph 2 of the cited notification with a later date, thereby extending the prescribed compliance deadline; the amendment is declared to be deemed effective from a specified earlier date so that the extended deadline and related change operate from that deemed effective date.

Due date extension for FORM GST CMP-08 for the April-June quarter to a July deadline.
The state government amends an earlier notification to insert a proviso making the due date for furnishing the statement of payment of self assessed tax in FORM GST CMP-08 for the quarter April-June, 2019 (or part thereof) the 31st day of July, 2019.

Commencement of Section 52: appointed to take effect from 1 October 2018 under the Delhi Goods and Services Tax Act.
The Lt. Governor, under sub section (3) of section 1 of the Delhi Goods and Services Tax Act, 2017, appoints 1 October 2018 as the date on which the provisions of section 52 of the Act shall come into force by Notification No. 51/2018 - State Tax dated 27 September 2019 issued by the Finance (Revenue 1) Department.

Appointment of appellate authorities secures regional appeal jurisdiction and immediate reassignment of pending GST cases.
Appointment of appellate authorities under section 107 of the Kerala GST Act, 2017, designating Deputy Commissioners (Appeals) with specified headquarters and territorial jurisdictions across the State, and directing the Joint Commissioner (Law) to immediately assign or re-distribute pending cases to the newly appointed officers in accordance with their jurisdiction.

Priority Sector Lending Certificate inclusion: applies under state tax rate notification to supplies between registered persons.
The notification amends Notification No. 4/2017-State Tax (Rate) by inserting Priority Sector Lending Certificate into the tariff table, specifying supplier and recipient as any registered person, and declaring the amendment to have retrospective effect from an earlier date.

GST rule commencement notification brings specified amendment rules into force with effect from 1 July 2017.
Rule 2 to Rule 8 of the Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2017 are brought into force with effect from 1 July 2017 under section 164 of the Uttarakhand Goods and Services Tax Act, 2017 read with sub-rule (2) of Rule 1 of the Sixth Amendment Rules, 2017. The notification states that the State Government considered the measure expedient in public interest and appoints the commencement date for the specified provisions.

Late fee waiver under state GST for specified taxpayers in Uttarkashi and Chamoli who filed returns on time.
Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest for specified taxpayers whose principal place of business is in Uttarkashi or Chamoli. The waiver applies to registered persons having aggregate turnover of more than 1.5 crore rupees and to Input Service Distributors, provided they furnished FORM GSTR-1 or FORM GSTR-6 for July 2019 electronically on or before 20 September 2019.

Authorization of territorial Joint Commissioners as officers to exercise specified TN GST Rules functions, effective retrospectively.
Territorial Joint Commissioners are designated as authorized officers empowered to perform the functions specified by the sub-rules of the Tamil Nadu Goods and Services Tax Rules, 2017, under the Act's delegation provisions; the notification declares this delegation to be effective retrospectively from 29th June, 2017.

Notification amendment: substitution of the specified date, with the amendment given retrospective effect.
Amendment substitutes the previously specified date in an earlier Punjab Government notification with a later date under section 164 of the Punjab Goods and Services Tax Act, 2017, and declares that the amending notification is deemed to have come into force retrospectively from the earlier date specified in the original notification.