Exemption scope narrowed: services supplied through electronic commerce operators excluded from certain intra State GST exemptions.
The notification amends the Odisha GST exemption schedule by removing the phrase "or a Governmental authority or a Government Entity" from specified entries and by inserting provisos excluding services supplied through an electronic commerce operator and notified under sub section (5) of Section 9 of the Odisha GST Act from specified exemption items in the TABLE; the amendment is made under provisions of the Act and indicates an operative commencement date.

Exemption scope narrowed: certain public entities removed and textile dyeing/printing services excluded from concession.
Amends the Odisha GST notification by substituting "Union territory or a local authority" for broader references to public recipients in specified items of serial number 3 and omitting the corresponding conditions for those items; and by inserting an exception excluding services by way of dyeing or printing of the specified textile and textile products after the reference to the Customs Tariff Act, 1975 in serial number 26, clause (b). The amendments take effect from 1 January 2022.

GST form amendment expands grounds for demands and adds intimation route through DRC-01A, updating disclosure fields.
The rules amend FORM GST DRC-03 by inserting reference to intimations under FORM GST DRC-01A in the heading; expanding item 3 to add audit, inspection or investigation, scrutiny, DRC-01A intimations, and specific GSTR mismatches as grounds for demand; inserting corresponding descriptors in item 5 to include scrutiny and DRC-01A intimations; and substituting the table at serial number 7 with a detailed format capturing tax period, place of supply, tax/cess, interest, penalty, fee, other components, total, ledger utilisation (cash/credit), and debit entry particulars.

Appointment of Appellate Authority: amended appeal routes and specified time limits for GST appeal filings.
The substituted rule 109A prescribes the Appointment of Appellate Authority by mapping appeal routes to the rank of the officer who passed the decision: Additional Commissioner Special Commissioner (Appeals); Senior Joint Commissioner Additional Commissioner (Appeals); Joint Commissioner officer not below Senior Joint Commissioner (Appeals); Deputy Commissioner/Assistant Commissioner/State Tax Officer officer not below Joint Commissioner (Appeals). Appeals by aggrieved persons must be filed within three months of communication; appeals by an officer directed to appeal must be filed within six months. The notification deems the amendment effective retrospectively.

Exemption for non-deliverable forward contracts requires OBU registration and no involvement of the taxpayer's permanent establishment.
Exemption under clause (4E) of section 10 applies only to income of a non-resident from transfer of non-deliverable forward contracts entered into with an offshore banking unit of an International Financial Services Centre holding a valid registration certificate from the International Financial Services Centres Authority, provided the contract is not entered into through or on behalf of the non-resident's permanent establishment in India, and the offshore banking unit must ensure compliance.

Appointment of State Tax Officers designates specified commercial tax officers under the Karnataka GST framework for administrative purposes.
The Government of Karnataka designates specified classes of commercial tax officers-including Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer, and those officiating in those grades-as State Tax Officers for purposes of the Karnataka Goods and Services Tax Act, 2017, by notification given retrospective effect from 28th June 2017.

SEZ area reconfiguration alters notified area at Global Village, enabling de-notification and addition after statutory approvals.
Central Government revises the notified area of the Sector Specific Special Economic Zone at Global Village, Bangalore by de-notifying 0.242 hectare and notifying 0.683 hectare, making the resultant notified area 27.434 hectares, under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, after developer proposal, State Government concurrence, and Development Commissioner recommendation; the de-notified land is to be used for IT infrastructure outside the SEZ.

GST scope expansion clarifies transport and restaurant services and defines high tariff specified premises for tax treatment.
The amendment broadens transport terminology by substituting "motor cycle" with "motor cycle, omnibus or any other motor vehicle", inserts a new clause excluding certain restaurant services supplied outside specified premises, revises the explanation to align vehicle definitions with the Motor Vehicle Act, 1988, and adds a definition of specified premises as hotel accommodation with a declared tariff above a stated threshold; the changes take effect from the notification's stated commencement date.

GST exemption scope narrowed by removing governmental authority references and excluding e commerce supplied services from certain exemptions.
The notification amends the Table in S.R.O 12 by omitting the phrase "or a Governmental authority or a Government Entity" from the Description of Services at serials 3 and 3A, and by inserting provisos to serials 15 and 17 excluding items from applying to services supplied through an electronic commerce operator and notified under the Jammu and Kashmir Goods and Services Tax Act, 2017; the amendments take effect from 1 January 2022.

Amendment to GST notification narrows exempt services scope, removes conditions and excludes textile dyeing/printing services.
The notification amends SRO-11 by narrowing descriptions of exempted services for listed items to "Union Territory or a local authority" and deleting associated conditions in the Conditions column for those items; it also inserts an explicit exclusion that services by way of dyeing or printing of textile and textile products are excluded from the specified Customs Tariff entry.

Refund withholding rules updated to allow withdrawal, ledger credit reversal, and conditional release mechanisms upon satisfaction.
Amendments allow extension of time to apply for revocation of registration by senior officers; clarify rule scope to cover outward movement of goods; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for fresh refund claims after rectification; permit withdrawal of refund applications via FORM GST RFD-01W with ledger credits reversed on withdrawal; and restructure FORM GST RFD-07 to provide separate withholding and release parts and enable release orders when withholding conditions cease to exist.

GST record retention extends to five years, while DRC-03 expands tax-payment reporting for scrutiny, inspections and return mismatches.
The amendment extends the retention period under rule 137 from four years to five years. FORM GST DRC-03 is revised to cover intimation of tax ascertained through FORM GST DRC-01A, scrutiny, inspection, and return mismatches. Its payment-details table is replaced to record the tax period, applicable Act, place of supply, tax, cess, interest, penalty, fee, other amounts, total, ledger utilised, and debit-entry particulars.

Exchange of information: treaty requires mutual tax information sharing with confidentiality and limits on disclosure.
The Protocol replaces Article 26 with a comprehensive Exchange of Information provision requiring competent authorities to exchange foreseeably relevant information, including documents or certified copies, for implementing the Agreement or administering domestic tax laws. Exchanged information is to be treated as secret and disclosed only to specified authorities for assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes unless both States' laws and the supplying authority permit other uses. Limitations prohibit requests that violate domestic law, seek unobtainable documents, or reveal trade secrets or public policy contrary information, but bank secrecy or fiduciary status alone does not permit refusal to supply ownership information.

GST rate notification amendment expands motor vehicle scope and narrows restaurant service exemption to specified premises.
The notification amends the GST rate schedule by substituting vehicle terminology to include "motor cycle, omni bus or any other motor vehicle," inserts a new clause excluding restaurant services except those at specified premises, expands Explanation cross-references to the Motor Vehicle Act for vehicle definitions, and adds an Explanation defining specified premises as hotel accommodation with a declared tariff above a specified per-unit threshold. The amendment is issued under section 9(5) of the Puducherry GST Act and takes effect from 1 January 2022.

GST notification amendment removes 'governmental authority' wording and excludes services supplied through electronic commerce operators from specified entries.
The Puducherry GST rate notification amends the Table in G.O. Ms. No. 12/2017 by omitting the words "or a Governmental authority or a Government Entity" from the Description of Services at serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 that those items shall not apply to services supplied through an electronic commerce operator notified under sub section (5) of Section 9 of the Puducherry Goods and Services Tax Act, 2017. The amendments take effect from the first day of January, 2022.

GST rate amendment narrows eligible public bodies and inserts a textile dyeing and printing service exclusion in notification.
The amendment substitutes specified phraseology under serial number 3 in the Puducherry GST (Rate) notification, limiting referenced entities to "Union Territory or a Local Authority" and omitting the table conditions for the affected items; it also inserts an exclusion at serial number 26 for services by way of dyeing or printing of the specified textile and textile products, with the changes effective from 1 January 2022.

Goods and services tax amendment aligns State law, revising supplies, annual returns, interest, detention, appeal, and information powers.
The Tripura State Goods and Services Tax (Fourth Amendment) Act, 2021 aligns the State GST law with corresponding Central GST amendments and revises multiple compliance and enforcement provisions. It inserts a deeming rule treating transactions between a non-individual entity and its members or constituents as supplies between separate persons, amends input tax credit conditions, substitutes the annual return framework, modifies interest on delayed tax payment, expands the meaning of self-assessed tax, and restates provisional attachment powers. The Act also revises detention, seizure, appeal, information, disclosure, and Schedule II provisions, including altered penalty rules and procedural timelines.

Definition of specified premises revised, altering restaurant service classification and motor vehicle definitions under state GST rules.
Amendment expands vehicle terminology to include motor cycle, omnibus and other motor vehicles, inserts a new clause addressing supply of restaurant service other than those supplied at specified premises, and amends the Explanation by aligning motor cycle, motor vehicle and omnibus with definitions in the Motor Vehicle Act, 1988; it further defines specified premises as hotel accommodation units with declared tariff above a stated threshold. These changes are effective from 1st January, 2022.

GST notification amendment removes governmental-entity wording and excludes services via electronic commerce operators from certain rate provisions.
Amendment deletes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A, and adds provisos excluding specified rate-applicability sub-items from applying to services supplied through an electronic commerce operator notified under the law; the amendments take effect from the first day of January, 2022.

GST rate notification amendment narrows eligible recipients and adds exclusion for dyeing or printing of textiles.
The notification amends the TABLE: for serial number 3, items (iii),(vi),(ix),(x) and (vii) in the Description of Service replace broader recipient wording with "Union territory or a local authority" and omit the corresponding entries in the Condition column for items (iii),(vi),(vii),(ix),(x). For serial number 26, in item (i)(b) the words "except services by way of dyeing or printing of the said textile and textile products" are inserted. The amendments take effect from 1 January 2022.