Commencement of amendment provision appoints June first as effective date for section six to come into force.
Appoints the 1st day of June, 2021 as the date on which section 6 of the Jharkhand Goods and Services Tax (Amendment) Act, 2021 shall come into force, exercising the power under sub section (3) of section 1 of the Amendment Act, and declares this notification to be deemed effective from that date.

Refund Withholding and Withdrawal: new rules allow withdrawal, release of withheld refunds, and pause of limitation during deficiency response.
The amendment (effective 18 May 2021) permits senior officers to extend the time for revocation of cancellation; excludes the interval between refund filing and deficiency communication from the two year limitation for fresh refund claims after rectification; allows applicants to withdraw refund applications via FORM GST RFD-01W with ledger credits restored; substitutes FORM GST RFD-07 to provide distinct Part A withholding and Part B release orders; and narrows rule 138E to outward movement of goods, alongside related form and cross reference updates.

Correction to tax notification amends tariff classification and excludes certain polyethylene and polypropylene packing bags.
Corrigendum amends the English text of Notification No. 14/2021 - State Tax (Rate) by (i) excluding subheading 63053200 from the tariff entry for 6305 and (ii) revising the description of "Sacks and bags, of a kind used for the packing of goods" to exclude woven and non woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, and to exclude flexible intermediate bulk containers.

GST rate notification amendment omits specific schedule entries and narrows an information technology software classification under the state tax framework.
The Uttarakhand Goods and Services Tax rate notification is amended by omitting Serial No. 243 under the 6 per cent schedule and deleting the words "in respect of Information Technology software" from Serial No. 452P in the higher-rate schedule. The amendment is issued under the State GST Act on the recommendation of the Council and is given retrospective effect from 27 October 2021.

Commencement of Amendment Act provisions: Manipur GST amendment sections appointed to come into force on specified effective date.
The State Government, under clause (c) of sub section (2) of section 1 of the Manipur Goods and Service (Fourth Amendment) Act, 2021 (Manipur Act No. 21 of 2021), appoints the commencement date for sections 2, 3 and 7 to 15 of that Act so that those provisions shall come into force on the appointed date, by notification issued by the Finance Department and signed by the Chief Secretary (Finance).

Commencement of specified GST amendment provisions brings selected subrules of the Eighth Amendment into force under state notification.
The State Government notifies that sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Manipur Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force with effect from the first day of January, 2022, by Notification No. 20/2021 - State Tax dated 23 December 2021, issued pursuant to sub-rule (2) of rule 1 of the cited amendment rules.

Intimation of tax through FORM GST DRC-01A added to demand notice categories and notice table fields.
The West Bengal GST rules amend FORM GST DRC-03 to insert reference to intimation of tax ascertained through FORM GST DRC-01A in the heading; expand item 3 to include audit, inspection or investigation, scrutiny, intimations from DRC-01A and specific mismatch categories; add scrutiny and DRC-01A intimation to item 5 descriptors; and substitute the table at serial number 7 with a detailed schema listing tax period, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilised (cash/credit), debit entry number and date.

GST notification amendment expands the referenced provision and applies with deemed effect from 24 September 2021.
Amends a prior Uttar Pradesh GST notification issued under section 25(6D) by inserting the words "sub-section (6A) or" in the first paragraph after the phrase "hereby notifies that the provisions of", thereby expanding the textual reference used in that notification. The amendment is made on the recommendations of the Council and is given deemed effect from 24 September 2021.

Limitation period extended; recovery notice form expanded to include DRC 01A intimations and mismatch categories.
Rule 137's retention/limitation period is amended from four years to five years. FORM GST DRC-03 is revised to add intimation of tax ascertained through FORM GST DRC-01A in its heading, expand itemised grounds to include inspection, scrutiny, DRC-01A intimations and mismatch categories, amend item 5 to add scrutiny and related contexts, and substitute the table at serial number 7 to reflect updated reporting columns including tax period, place of supply, tax/cess, interest, penalty, fees, others and ledger utilisation.

Electronic commerce operator liability extended to additional intrastate services including restaurant services and motor vehicle supplies.
Amendment broadens the intrastate services for which the electronic commerce operator must pay tax to include supplies involving motor cycle, omnibus or any other motor vehicle and adds restaurant services except those supplied at specified premises. It also expands vehicle-related definitions to correspond with clauses of the Motor Vehicle Act, 1988 and defines specified premises as hotel accommodation with declared tariff above seven thousand five hundred rupees per unit per day or equivalent; effective 1 January 2022.

Commencement of Tamil Nadu GST amendment provisions appointed to take effect on a specified date to enable enforcement.
Under the Governor's authority in clause (iii) of sub section (2) of section 1 of the Tamil Nadu Goods and Services Tax (Second Amendment) Act, 2021, the notification appoints the 1st day of January, 2022 as the date on which the provisions of sections 3 and 7 to 14 of that Act shall come into force.

Commencement of GST rule provisions: specified sub-rules are brought into force by government notification.
The notification brings into force specified provisions of rule 2 of the Tamil Nadu Goods and Services Tax (Seventh Amendment) Rules, 2021-sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7)-by gubernatorial notification published under the Commercial Taxes and Registration Department, identifying the operative commencement date for those sub-rules.

Specified proper-officer powers enable statutory action for an identified taxpayer while excluding concurrent jurisdiction during the authorised period.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on Sh. Sandeep Kumar, GSTO, in respect of M/s Kailashpati Poly Plast Private Limited. The conferment remains effective for 120 days from issuance or until further orders, whichever occurs earlier. During that period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to the identified taxpayer.

Proper-officer powers confer exclusive GST enforcement jurisdiction over a designated taxpayer for a limited period temporarily.
State Tax Commissioner confers powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon Sh. C.L. Roy, Assistant Commissioner, as Proper Officer for M/s Agson Global Pvt. Ltd. The taxpayer-specific conferment operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise powers under those provisions in respect of the designated taxpayer.

Proper officer powers under Delhi GST are conferred exclusively for investigation and demand proceedings concerning a specified taxpayer.
Proper officer powers under the Delhi Goods and Services Tax Act, 2017 are conferred upon a specified GST officer in relation to M/s Royal Swastik Marbles. The powers cover arrest-related action, summons, access to business premises, and tax determination proceedings, including matters involving fraud, wilful misstatement, or suppression of facts. The conferral remains effective for 120 days from issuance or until further orders, whichever is earlier, and prevents the jurisdictional proper officer from exercising those powers for the specified taxpayer during that period.

Proper officer powers for a specified taxpayer temporarily displace the jurisdictional officer's authority under designated GST provisions.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on the specified Proper Officer for M/s Brilliant Metals Private Limited. The conferment remains operative for 120 days from issuance or until further orders, whichever is earlier. During this period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to that taxpayer.

Proper-officer jurisdiction over a designated taxpayer is temporarily reassigned, excluding the jurisdictional officer from concurrent statutory powers.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon a named GSTO as Proper Officer for a specified registered taxpayer. The taxpayer-specific delegation operates for 120 days from issuance or until further orders, whichever is earlier. During its operation, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to that taxpayer.

Special conferral of GST enforcement powers authorises a designated proper officer for a specified taxpayer, temporarily excluding jurisdictional powers.
The Commissioner, State Tax, confers powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon Sh. Gopinath P, GSTO, as Proper Officer for M/s Augmont Enterprises Pvt. Ltd. The conferral remains effective for 120 days from 22 December 2021 or until further orders, whichever is earlier. The jurisdictional Proper Officer cannot exercise powers under those provisions for the specified taxpayer during that period.

Electronic Commerce Operator exclusion: specified service notifications amended so certain provisions do not apply to e commerce supplied services.
The notification amends an earlier state GST notification by removing the phrase "or a Governmental authority or a Government Entity" from two service descriptions and by inserting provisos in two other entries clarifying that specified items do not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the State Goods and Services Tax Act; the amendments take effect from the commencement date stated in the notification.

GST notification amendment narrows eligible recipient categories and excludes dyeing or printing of textile products from exemption.
The notification amends the description of services at serial number 3 by replacing "Union territory, a local authority, a Governmental Authority or a Government Entity" with "Union territory or a local authority" and omits the corresponding condition entries for items (iii),(vi),(vii),(ix) and (x). It also amends serial number 26 to insert an exclusion for services by way of dyeing or printing of textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments are effective 1 January 2022.