Corrigendum to Punjab SGST notification updates the exemption reference in section 8 wording.
The Government of Punjab issued a corrigendum to Notification No. S.O. 34/P.A.1/2019/S.1/2019 dated 8 April 2019, substituting the exemption reference so that it reads "except clause (ii) of section 8" instead of "except clause (b) of section 8".

Time limit for GST appeals: filings allowed until June 30 for earlier orders; others within three months of communication.
The government notifies that appeals in respect of orders communicated before 1 April 2026 may be filed up to 30 June 2026, and that appeals against orders communicated on or after 1 April 2026 must be filed within three months from the date on which the order is communicated to the person preferring the appeal.

Tax dispute settlement application deadline is extended, allowing continued access to the statutory settlement framework with immediate effect.
The deadline for filing applications to settle tax disputes under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 is further extended until 30 March 2026. The extension applies to applications made under the statutory settlement mechanism and takes effect immediately.

GST Appellate Tribunal appeal deadlines extend for pre-April orders, while later orders receive a three-month filing period.
Appeals before the Goods and Services Tax Appellate Tribunal may be filed up to 30 June 2026 where the appealed order was communicated before 1 April 2026. Orders communicated on or after 1 April 2026 are subject to a three-month filing period from communication of the order. The framework is deemed operative from 17 September 2025.

Appellate Tribunal appeal limitation sets a filing deadline for backlog appeals and a three-month period for subsequent appeals.
Appellate Tribunal appeal limitation under the Himachal Pradesh Goods and Services Tax Act, 2017 is notified for backlog and subsequent appeals. 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 must be filed within three months from communication of the order to the appellant.

Appeal filing deadline: tribunal appeals subject to a specified cut-off and a three-month period from communication.
Fixes 30 June 2026 as the last date to file appeals before the Appellate Tribunal for orders communicated before 1 April 2026; orders communicated on or after 1 April 2026 are appealable within three months from communication. The notification is made under the Act's enabling provision and is effective from 17 September 2025.

Appeal filing deadline: notified cutoff for prior orders, with subsequent orders subject to a fixed post-communication filing period.
Notification designates a specific cutoff date as the final day for filing appeals before the Appellate Tribunal for orders communicated before a stated calendar date; orders communicated on or after that date may be appealed within a three-month period from the date of communication.

GSTAT appeal filing timelines set a transitional deadline for earlier orders and a three-month period for later communications.
Appeals before the Goods and Services Tax Appellate Tribunal under the Tripura State Goods and Services Tax Act, 2017 may be filed up to 30 June 2026 where the relevant order was communicated before 1 April 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from the date of communication to the appellant.

E-way bill waiver for road-testing motor vehicles permitted subject to bond, delivery challan, recordkeeping and reporting obligations.
Waiver of the e-way bill requirement under sub-rule (5) of rule 138A of MGST Rules, 2017 is permitted for a specified taxpayer solely for transportation of motor vehicles for road testing not constituting supply, subject to execution of a bond covering vehicle value, use of pre authenticated duplicate delivery challans containing prescribed particulars, trade plate compliance, maintenance of dispatch/return records, monthly reporting to the jurisdictional State Tax Officer, furnishing additional information on request, and revocation on non compliance; permission is time limited to the financial year stated.

Advance ruling authority membership is reconstituted through substituted designations and postings under the Kerala GST framework.
The Kerala Government amends the notification constituting the Kerala Authority for Advance Ruling under the Kerala State Goods and Services Tax Act, 2017. It substitutes the entries for two members, designating the Additional/Joint Commissioner in the Chief Commissioner's Office, Central Tax, Central Excise and Customs, Thiruvananthapuram Zone, and Shri. Mansur M I, Joint Commissioner, Taxpayer Services, Thiruvananthapuram. The amendment replaces the earlier specified member designations and postings.

GST rate schedules updated for tobacco products, including biris, pan masala, and other manufactured tobacco entries.
GST rate schedules under the Andhra Pradesh Goods and Services Tax framework are amended by inserting biris under Schedule II at 9% and by inserting pan masala, unmanufactured tobacco, cigars, cigarettes, other manufactured tobacco products, and tobacco or nicotine-substitute inhalation products under Schedule III at 20%, with the corresponding tobacco entry excluding biris. The amendment also omits Schedule VII at 14%, thereby removing that rate category from the notification.

Retail sale price valuation for specified tobacco and pan masala supplies is notified under the goods and services tax framework.
Valuation of specified packaged goods under the Andhra Pradesh Goods and Services Tax regime is brought under retail sale price basis by an amendment under section 15(5) of the Andhra Pradesh Goods and Services Tax Act, 2017. The notification covers certain tobacco and pan masala products where retail sale price is declared, defines retail sale price as the maximum package price inclusive of taxes and levies, and sets rules for multiple prices, altered prices, and area-specific prices. It also applies Customs Tariff Act classification rules and comes into force on 1 February 2026.

Retail sale price valuation governs specified tobacco goods under amended GST rules, with a limited exemption for certain registered persons.
Prescribes a special valuation method for specified goods under the Andhra Pradesh Goods and Services Tax Rules, 2017 by inserting rule 31D. For pan masala, unmanufactured tobacco, cigars, other manufactured tobacco products, and products containing tobacco or nicotine substitutes intended for inhalation without combustion, the value of supply is deemed to be the declared retail sale price less the applicable tax. The rule also defines retail sale price and the treatment of multiple, altered, or area-specific declared prices.

Appeal filing period extended for orders communicated before April; standard three-month limitation applies thereafter.
The notification declares 30th June, 2026 as the final date to file appeals where the order was communicated before 1st April, 2026, and provides that for orders communicated on or after 1st April, 2026 the standard three-month limitation for filing appeals applies from the date of communication; it is issued under the power conferred by sub section (1) of Section 112 of the Tamil Nadu Goods and Services Tax Act, 2017.

Commencement of amendment provisions under GST law, with staggered dates notified for different sections.
The State Government appoints commencement dates for provisions of the Nagaland Goods and Services (Tenth Amendment) Act, 2024. Sections 6, 30, 36 and 38 come into force from 27 September 2024, while Sections 2 to 5, 7 to 29, 31 to 35 and 37 come into force from 1 November 2024. The notification is deemed to have come into force with effect from 27 September 2024.

Amnesty Scheme-2026 offers tax rebate and waiver for qualifying outstanding tax demands subject to specified deposits and conditions.
The Amnesty Scheme-2026, effective until 30.09.2026, grants tax rebate and waiver of interest, penalty and late fee for outstanding demands and disputed amounts up to specified categories (including entries up to one crore) on deposit conditions: deposit 50% of tax upfront and pay remaining tax and accrued interest/penalties within the scheme period or ten days of final demand communication; applicants must convey willingness electronically and undertake withdrawal of pending litigation; prior deposits and Amnesty Scheme-2025 cases are subject to specified adjustments.

GST rate amendment updates tax treatment of specified tobacco and nicotine products, inserts tariff entries and removes a prior schedule.
The notification amends Notification No. 09/2025 by inserting specified tariff entries for biris into the 9% schedule and by adding multiple tobacco- and nicotine-related tariff entries (including pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and products intended for inhalation without combustion) into the 20% schedule, and by omitting the prior Schedule VII that attracted 14%. The amendment is effected under the Delhi GST Act provisions and is effective from the first day of February, 2026.

Definition of Nominated Agency expanded to listed customs entities, altering applicability of SGST rate notification from the stated commencement.
The notification substitutes clause (c) of the Explanation to define "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs, thereby aligning the State rate notification's eligible agencies with the enumerated customs lists; the amendment is effected under section 11 authority and applies from the stated commencement.

Interest and penalty waiver procedure requires tax payment, prescribed electronic applications, and withdrawal of pending challenges.
Section 128A waiver framework is operationalised through rule 164 for closure of eligible demand proceedings under section 73 upon payment of tax and waiver of interest, penalty, or both. Notice- and statement-based applications are filed in FORM GST SPL-01, while order-based applications are filed in FORM GST SPL-02. Applicants must satisfy payment requirements, withdraw pending appeals or writ petitions, and submit prescribed evidence. The procedure provides for notice, reply, hearing, acceptance or rejection, appellate treatment, deemed approval where no order is issued in time, and voiding of waiver upon non-payment of specified amounts.

Retail sale price valuation rule for specified tobacco and pan masala products prescribes deemed value and tax extraction method.
Rule 31D deems the value of specified packaged goods to be the declared retail sale price less the amount of tax, for goods listed including pan masala and tobacco products; tax amount is computed as (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate), with definitions for applicable tax and retail sale price and rules for multiple, altered or area-specific declared prices. Rule 86B is amended to exempt registered persons other than manufacturers in respect of goods under Rule 31D when the supplier has paid tax on the basis of retail sale price.