Appeal filing deadline for Appellate Tribunal under Odisha GST sets a cut-off date for backlog cases and a three-month period.
Appeal filing before the Appellate Tribunal under the Odisha Goods and Services Tax Act, 2017 is regulated by prescribing the date up to which backlog appeals may be filed where the order sought to be appealed against was communicated before 1 April 2026. The notified cut-off date is 30 June 2026 for such cases. For orders communicated on or after 1 April 2026, appeal before the Appellate Tribunal may be filed within three months from the date of communication of the order.

Appeal deadline extended: appeals against pre-April orders permitted till June; standard three-month limitation applies thereafter.
The Governor, by notification under statutory authority, extends the appeal filing deadline to 30 June 2026 for cases where the order was communicated before 1 April 2026; orders communicated on or after 1 April 2026 are subject to the standard three-month limitation period for filing appeals, counted from the date of communication.

Retail sale price valuation for specified tobacco goods is introduced, with a limited input tax credit exemption added.
The amendment inserts a new rule deeming the value of supply of specified tobacco, pan masala and related goods to be the retail sale price less applicable tax, and prescribes the tax computation method and the meaning of retail sale price. It also carves out a limited exemption under the input tax credit restriction for registered persons other than manufacturers in respect of such goods where tax has been paid by the supplier on a retail sale price basis.

Retail sale price valuation for tobacco and similar goods is expanded through an amended GST notification.
A notification amends Notification No. 49/2023-State Tax by inserting a clause for supply of specified goods on which retail sale price is declared. The covered goods include 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 defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff Act classification and interpretation rules.

Electronic GST registration introduces a low-output-liability option, Aadhaar-based eligibility, and regulated withdrawal procedures for registered persons.
Rule 14A creates an electronic GST registration option for applicants whose monthly output tax liability on supplies to registered persons remains within the prescribed limit. Eligibility requires Aadhaar authentication and restricts multiple registrations under the same Permanent Account Number in the same State or Union Territory. Withdrawal requires FORM GST REG-32, completion of required return filing, and absence of cancellation proceedings. The proper officer verifies the application under rule 9 and issues an order allowing withdrawal in FORM GST REG-33 or rejecting it in FORM GST REG-05.

GST appellate tribunal filing date notified for appeals linked to order communication timelines and filing limits.
The Government of Andhra Pradesh, acting under section 112(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the recommendation of the GST Council, notified 30 June 2026 as the date up to which appeals may be filed before the Appellate Tribunal in cases where the order sought to be appealed was communicated before 1 April 2026. For orders communicated on or after 1 April 2026, appeals may be filed before the Appellate Tribunal within three months from the date of communication of such order.

E-way bill waiver for motor vehicle road testing requires bond, delivery challan, records, and monthly reporting under MGST rules.
Permission is granted to waive the requirement of an e-way bill for motor vehicles removed for road testing where movement is otherwise than by way of supply under rule 138A(5) of the MGST Rules, 2017. The waiver is limited to road testing and is subject to execution of a bond, removal under delivery challan, carriage of trade plate, maintenance of dispatch and return records, monthly reporting, and furnishing of further information when required. Non-compliance permits revocation of the permission, which is valid up to 31 March 2026.

Retail sale price valuation for specified tobacco goods and a limited rule 86B exemption are introduced under Assam GST amendments.
Assam GST Rules are amended by substituting Superintendent of Taxes for Assistant Commissioner in rule 9 and by inserting rule 31D to prescribe valuation of specified tobacco and pan masala goods on the basis of retail sale price, less applicable tax, subject to a defined formula and valuation explanations. Rule 86B is also amended to exempt a registered person other than a manufacturer only for goods covered by rule 31D where tax has been paid by the supplier on retail sale price basis.

GST registration rules revised to require electricity-based business premises details and proof of principal place of business.
Amendment to the Andhra Pradesh Goods and Services Tax Rules, 2022 modifies FORM GST REG-01 by replacing placeholder fields with particulars relating to the nature of possession of the principal place of business, the electricity board or unit, and the CA number or electricity consumer number. It also adds a state-specific document requirement, namely a copy of the electricity bill, as proof of the principal place of business, with effect from 1 January 2026.

Appeal filing deadline extended as a transitional cutoff, then standard three-month limitation applies from order communication.
The notification prescribes that appeals to the Appellate Tribunal in cases where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within the standard three-month period from the date of communication.

Appeal deadline extension: GST appeals with pre April orders allowed until June 30, 2026; three month rule applies thereafter.
The Government notifies that appeals to the Appellate Tribunal in GST matters where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 are subject to the standard three-month filing period measured from the date of communication of the order.

Appeal limitation under Punjab GST extended for older orders, while the standard three-month filing period now applies prospectively.
Appeal limitation before the Appellate Tribunal under the Punjab Goods and Services Tax law is extended for cases where the impugned order is communicated before 1 April 2026, allowing filing up to 30 June 2026. For orders communicated on or after that date, appeals must be filed within the ordinary three-month period from communication of the order to the person preferring the appeal.

Retail sale price valuation expanded for specified tobacco and pan masala supplies under Punjab GST.
Valuation under the Punjab Goods and Services Tax Act, 2017 is expanded to specified goods supplied on which retail sale price is declared, including pan masala and various tobacco products. The amendment defines retail sale price, addresses multiple or altered declared prices, applies area-wise declared prices for valuation, and adopts Customs Tariff Act classifications and interpretive rules. It is deemed to have come into force on 1 February 2026.

Punjab GST rate changes reclassify tobacco goods, placing biris at 9% and several tobacco products at 20%.
The Punjab GST rate notification amends the tax treatment of specified tobacco-related goods. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and tobacco or nicotine-substitute inhalation products are inserted in Schedule III at 20%. Schedule VII at 14% is omitted, and the amendment is deemed effective from 1 February 2026.

Retail sale price valuation for specified tobacco goods is introduced, with a limited exemption from the input tax credit restriction.
The amendment inserts a valuation rule under which the value of supply of specified goods, including pan masala and tobacco products, is deemed to be the retail sale price declared on such goods less applicable tax. It prescribes the tax calculation method and defines retail sale price for cases involving multiple declarations, altered prices, and area-specific prices. It also exempts a registered person other than a manufacturer from the input tax credit restriction for specified goods taxed by the supplier on a retail sale price basis.

Appeal filing deadline extended to 30 June 2026 for backlog GST appeals; standard three-month filing period applies thereafter.
Backlog appeals in goods and services tax where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within three months from the date of communication, pursuant to the notification issued under the Kerala State Goods and Services Tax Act, 2017 on the recommendation of the Council.

Appeal filing deadline extended for pre-April communications; subsequent orders are subject to the standard three-month limitation before the tribunal.
Appeals in respect of orders communicated before 1st April 2026 may be filed up to 30th June 2026; orders communicated on or after 1st April 2026 are subject to the standard three-month limitation running from the date the order is communicated to the person preferring the appeal.

GST appellate authority allocation assigns territorial appeal jurisdictions and appellate powers to designated officers across administrative divisions.
Section 107 of the Madhya Pradesh Goods and Services Tax Act, read with Rule 109A, authorises designated State Tax officers to act as Appellate Authorities for GST appeals. Territorial jurisdiction is allocated across Bhopal, Jabalpur, Gwalior, Indore, Ujjain, Khandwa, Satna, Sagar and Chhindwara divisions, including specified Anti-Evasion Bureaux. Indore assignments are divided among its divisions, designated circles, the Pithampur Circle and Anti-Evasion Bureau Indore-A and Indore-B. Earlier departmental authorisations for these appellate assignments are superseded.

GST appellate filing timelines allow extended filing for earlier communicated orders and prescribe three months for later orders.
GST appellate filing timelines under section 112(1) provide that appeals against orders communicated before 1 April 2026 may be filed before the Appellate Tribunal 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.

Proper officer jurisdiction under GST assigns registration, assessment, enforcement, recovery and penalty functions subject to territorial and pecuniary limits.
Jurisdiction-wise proper officer and authorised officer functions under the Rajasthan Goods and Services Tax Act, 2017 are assigned with immediate effect, subject to territorial jurisdiction, specified State-wide authority, prior approvals and pecuniary limits. The assignments cover registration, cancellation and revocation, assessment, audit, inspection, search, seizure, tax determination, recovery, penalties, detention, confiscation, information collection and e-way bill interception. Tax-determination cases above the prescribed monetary threshold must be transferred to the concerned Additional Commissioner, while enforcement-investigated cases are transferred to jurisdictional officers for notices, adjudication and further proceedings.