Specified actionable claims added to GST Schedule IV, with entries for betting, casinos, gambling, lottery, and online money gaming.
Amends the Jammu and Kashmir GST rate notification by inserting a Schedule IV entry for specified actionable claims under any Chapter, including claims involved in betting, casinos, gambling, horse racing, lottery, or online money gaming. It omits existing entries at S. Nos. 228 and 229 and adds a clause adopting meanings from the relevant GST enactments for undefined expressions. The amendment is deemed to have come into force on 1 October 2023.

Input tax credit rectification procedure notified for orders confirming wrong availment where credit is now eligible under amended provisions.
Special procedure is notified for rectification of orders issued under sections 73, 74, 107 or 108 confirming demand for wrong availment of input tax credit in contravention of section 16(4), where such credit is now available under section 16(5) or section 16(6) and no appeal has been filed. The affected person must apply electronically within six months, with the prescribed Annexure A particulars, and the original issuing authority is to decide the application and issue the rectified order, while following natural justice if the rectification adversely affects the person.

Tax payment deadline governs waiver of interest and penalty under section 128A for specified registered persons.
Payment of tax within the notified date is prescribed as a condition for availing waiver of interest and penalty under section 128A of the Jammu and Kashmir Goods and Services Tax Act, 2017. The notification fixes 31-03-2025 for registered persons to whom a notice, statement, or order under section 128A has been issued, and allows payment within six months from the order re-determining tax under section 73 for certain registered persons originally issued notice under section 74. The notification is deemed to have come into force from 1-11-2024.

Consent-based information sharing through Public Tech Platform for Frictionless Credit under the Jammu and Kashmir GST framework.
The Government of Jammu and Kashmir notifies Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common portal on a consent basis under section 158A of the Jammu and Kashmir Goods and Services Tax Act, 2017. The platform is described as an enterprise-grade open-architecture information technology platform for a large credit ecosystem, enabling digital access to information through standard, protocol-driven architecture and an open, shared API framework. The notification is deemed to have come into force on 22 February 2024.

GST rate revision for tobacco products and biris reshapes the Jammu and Kashmir tax schedule with retrospective effect.
GST rate structure under the Jammu and Kashmir Goods and Services Tax law is amended by inserting biris under the specified tobacco tariff entries in the reduced-rate schedule and by adding multiple tobacco and tobacco-related products to the higher-rate schedule. The amendment covers pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The notification also omits the earlier intermediate-rate schedule for the covered entries, with retrospective effect from 1 February 2026.

Retail sale price valuation for tobacco and pan masala goods expands under the Jammu and Kashmir GST notification amendment.
Insertion of an additional valuation clause under the Jammu and Kashmir GST notification to cover specified goods bearing a declared retail sale price, including pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The clause treats the declared retail sale price as the basis for valuation and defines how multiple, altered, or area-specific retail sale prices are to be applied, while linking tariff classification terms to the Customs Tariff Act, 1975.

Retail sale price valuation governs specified tobacco and pan masala goods, with a limited rule 86B exemption for non-manufacturers.
Amends the Jammu and Kashmir Goods and Services Tax Rules, 2017 by inserting a valuation rule for specified goods, including pan masala and tobacco products, under which the value of supply is deemed to be the retail sale price declared on the goods, less the applicable tax amount calculated by the prescribed formula. The rule defines retail sale price and sets out valuation rules for multiple declared prices, altered prices, and area-specific prices, and also creates a limited exemption from rule 86B for non-manufacturers in respect of such goods where tax has been paid on the basis of retail sale price.

GST refund and appeal withdrawal rules are aligned for mixed-period demands under the specified settlement mechanism.
The Jammu and Kashmir Goods and Services Tax Rules, 2017 are amended to regulate refund and appeal-withdrawal treatment under section 128A where a notice, statement or order covers both the specified period and another period. No refund is available for tax, interest or penalty already discharged for the entire period before commencement of the amendment. In mixed-period cases, the applicant must intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period, and the authority may proceed for the remaining period.

Advance ruling authority constitution under Punjab GST law reconstituted with nominees from Central and State Governments.
Section 96 of the Punjab Goods and Services Tax Act, 2017 is invoked to constitute the Punjab Authority for Advance Ruling, superseding the earlier notification and reconstituting the Authority with two members appointed by the Central Government and the State Government of Punjab. The members notified are Sh. Avnish Prashar, Joint Commissioner, Central Goods and Services Tax Commissionerate, Ludhiana, and Mr. Ajay Kumar, Joint Commissioner, State Tax, Punjab, thereby formalising the Authority's composition under the State GST framework.

Online gaming taxation notification covers money gaming, other gaming and casino actionable claims under GST law.
The Government of Jammu and Kashmir, under section 15(5) of the Jammu and Kashmir Goods and Services Tax Act, 2017, has notified the supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos for the purposes of the said sub-section. The notification is deemed to have come into force with effect from 1 October 2023.

Retrospective commencement of GST amendment provisions through notification appoints the effective date for specified statutory sections.
The Government of Jammu and Kashmir appointed 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the Jammu and Kashmir Goods and Services Tax (Second Amendment) Act, 2025 are deemed to have come into force.

Staggered commencement of West Bengal GST Amendment Act notifies immediate and deemed effective dates for specified provisions.
Brings into force the West Bengal Goods and Services Tax (Amendment) Act, 2026 in stages under section 1(2). Section 1 takes effect immediately on notification of the Act, while the specified provisions of section 2 and section 4 are deemed to have come into force on 1 October 2025.

Retail sale price valuation rule reshapes GST treatment for specified tobacco and pan masala goods with a linked rule 86B exemption.
The amendment inserts a valuation rule for specified goods, including pan masala and tobacco-related products, under which the value of supply is deemed to be the retail sale price declared on the goods less applicable tax. It also defines retail sale price for valuation purposes and addresses multiple declarations, altered declarations, and area-specific prices. A related amendment to rule 86B exempts a registered person other than a manufacturer only for goods taxed on a retail sale price basis by the supplier.

Retail sale price valuation expands to specified tobacco and pan masala supplies under the Jharkhand GST notification.
Valuation under the Jharkhand Goods and Services Tax law is amended to cover supplies of specified goods bearing a declared retail sale price, including pan masala and various tobacco products. Retail sale price means the maximum packaged price declared to the ultimate consumer and includes taxes and cesses; if multiple prices are declared, the highest applies, and area-wise prices apply for valuation in the relevant area. The notification adopts the Customs Tariff Act classification and interpretive rules and is deemed effective from 1 February 2026.

Electronic GST registration and withdrawal option introduced for low-liability taxpayers with Aadhaar authentication and return-filing conditions.
Amends the Jharkhand Goods and Services Tax Rules, 2017 to provide for electronic grant of registration through the common portal based on data analysis and risk parameters, and to introduce a separate registration option for persons whose monthly output tax liability to registered persons does not exceed the prescribed threshold. The amendment also prescribes Aadhaar authentication, return-filing conditions, withdrawal procedure, verification requirements, and rejection where cancellation proceedings are pending. The registration forms are correspondingly revised to incorporate the new option, withdrawal application, and related notices and orders.

Extension of appellate disposal time limits permits pending indirect tax appeals to be disposed of by the extended deadline.
The deadline for disposal of every covered pending appeal is extended up to 30 June 2026 under the Madhya Pradesh VAT Act. The extension applies to pending appeals under the Madhya Pradesh VAT Act, the Central Sales Tax Act, and specified allied State taxation laws that were required to be disposed of by 28 February 2027 or earlier under the applicable appeal-disposal provisions.

Appellate Tribunal filing timelines set a transitional deadline and preserve a three-month period for later communicated orders.
Appellate Tribunal filing timelines under the Uttarakhand Goods and Services Tax Act, 2017 prescribe that 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 communication of the order to the appellant. The timeframe is notified under section 112(1).

Limitation period for GST tribunal appeals notified for backlog and future orders under Gujarat GST law.
The Government of Gujarat has notified the limitation date for filing appeals before the Appellate Tribunal under the Gujarat Goods and Services Tax Act, 2017. Where the order sought to be appealed against was communicated before 1 April 2026, appeals 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 appellant.

Goods and services tax amendment tightens credit note rules, appeal pre-deposit requirements, and track-and-trace compliance.
The amendment revises the West Bengal Goods and Services Tax Act, 2017 by changing key definitions, omitting certain provisions, and aligning specified references with the Integrated Goods and Services Tax Act, 2017. It substitutes the credit note proviso, modifies return and statement provisions, and tightens appeal pre-deposit rules for orders demanding penalty without tax. It also inserts a track-and-trace mechanism for specified goods, creates a related penalty, and treats certain warehoused supplies in Special Economic Zones and Free Trade Warehousing Zones as covered by Schedule III, with no refund of tax already collected.

Appeal filing deadline for the Appellate Tribunal extended until 30 June 2026, with a three-month limit from April 2026.
Appeal filing periods before the Appellate Tribunal under the Maharashtra Goods and Services Tax Act, 2017 are modified for orders communicated before and after 1 April 2026. Orders communicated before 1 April 2026 may be appealed up to 30 June 2026, while orders communicated on or after 1 April 2026 must be appealed within three months from communication.