State GST rates on goods notified; differential schedule based rates apply to intra State supplies under the Odisha GST Act.
Notification under section 9(1) of the Odisha GST Act, 2017 notifies state tax rate bands linked to Schedules I-VI and directs that the specified rates be levied on intra State supplies of goods whose descriptions correspond to the tariff items, sub headings, headings or Chapters listed. It adopts the First Schedule to the Customs Tariff Act, 1975 (including Section and Chapter Notes and General Explanatory Notes) for interpretation, and defines terms such as unit container and registered brand name to govern applicability.

Odisha GST Amendment prescribes valuation hierarchy, input tax credit rules, invoicing, returns, electronic ledgers and refund procedures.
The amendment prescribes valuation rules prioritising open market value and specified alternatives, detailed input tax credit conditions and attribution methods including reversals, comprehensive invoicing and document requirements, electronic ledgers and return procedures (GSTR series), refund and payment mechanisms, assessment and audit procedures, advance rulings and appeals, and transitional arrangements for carry forward credits, with specific formulas and forms for distributors, banks, insurers, job workers and notified services.

HSN Code disclosure requirement: invoice HSN digit obligations imposed according to turnover tiers under GST invoice rules.
A Bihar SGST notification requires registered persons to disclose Harmonised System of Nomenclature (HSN) Codes on tax invoices according to turnover-based thresholds: exemption for the lowest turnover tier, two HSN digits for the mid tier, and four HSN digits for the highest tier, effective from 1 July 2017 under the first proviso to rule 46 of the Bihar GST Rules.

E-way bill compliance requires generation and carriage of electronic transit documentation for inter- and intra-state movement; noncompliance triggers GST enforcement
The procedure mandates generation and carriage of a 16 digit e-way bill identification number, produced via the departmental portal for specified consignments, with distinct online forms for different movement types. Registered persons, unregistered consignees and transporters must obtain portal credentials (including C TAN/T TAN where applicable), complete and submit the prescribed form, and provide the identification number to authorised officers who validate the uploaded consignment data and record permission for onward movement; failure or irregularity invites action under the Bihar GST law.

Commencement of Bihar GST Act provisions: specified sections appointed to come into force on the notified commencement date.
Under sub section (3) of section 1 of the Bihar Goods and Services Tax Act, 2017, the Governor appoints a commencement date on which specified ranges of sections shall come into force, excluding the proviso to sub section (9) of section 42 and the proviso to sub section (9) of section 43.

Composition levy option allows small registered persons to pay a simplified state tax at prescribed flat rates, subject to exclusions.
Composition levy is specified for eligible registered persons below the turnover threshold to opt to pay State tax by a prescribed flat rate on turnover in the State in lieu of normal tax; differential flat rates apply to manufacturers, specified suppliers, and other suppliers. Manufacturers of goods listed by specified tariff headings-ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes-are excluded from eligibility. The notification applies the First Schedule interpretation rules of the Customs Tariff Act, 1975 for tariff references and states an effective commencement date.

Bihar GST rules: composition levy, electronic registration, valuation, ITC rules, invoicing, returns, refunds and appeals.
Rules establish the procedural framework for Bihar GST: composition levy (intimations, eligibility, rates, withdrawal), electronic registration/enrolment (forms, verification, provisional migration), valuation methods (open market, like kind, cost, residual, special cases), detailed input tax credit rules (documentary basis, distribution by ISD, attribution and annual reconciliation, capital goods treatment), mandatory tax invoice/challan formats and electronic returns, matching and ledger mechanics, refund formulas, audit and appeal/advance ruling procedures.

Interest rates under Bihar GST fixed for delay, recovery and refund provisions; differing annual rates apply from July.
The notification fixes the annual rate of interest under specified provisions of the Bihar Goods and Services Tax Act, 2017, mapping distinct statutory provisions to corresponding annual interest rates for delayed payment, recovery and refund contexts, and declares the notification effective from the first day of July of the stated year.

Reverse charge exemption for suppliers whose taxable supplies require recipient liability, relieving them from registration under Bihar GST.
The notification exempts from registration persons engaged only in making taxable supplies of goods or services for which tax is payable by the recipient under the reverse charge mechanism, limiting the exemption to that specific category of suppliers under the Bihar GST regime and taking effect from the notification's commencement date.

Commencement of Maharashtra GST Act sections appointed, activating key tax provisions while excluding certain provisos.
Executive notification appoints a commencement date under the Act to bring specified contiguous ranges of sections into force, while explicitly excluding the provisos to two designated sub sections; promulgated by the State Finance Department in the name of the Governor to operationalise those provisions and enable administrative implementation.

Input tax credit availability for employer-mandated rent-a-cab, life and health insurance when law obliges provision.
Specifies that input tax credit for rent-a-cab services, life insurance and health insurance is available where the provision of those services is obligatory for an employer under any law for the time being in force, conditioning credit eligibility on the employer's statutory duty to provide them.

Interest rate fixation under Maharashtra GST: different annual rates prescribed for defaults, refunds, and proviso cases.
Prescribes distinct annual interest rates under the Maharashtra Goods and Services Tax Act, 2017 for specified provisions, including higher interest for specified default conditions, lower interest for delayed refunds and related sections, and an intermediate rate under the proviso, with the fixation effective from the first day of July, 2017 and issued as a Finance Department notification.

HSN code disclosure requirement: invoice HSN-digit reporting scaled by taxpayer turnover thresholds under Maharashtra GST rules.
Notification requires registered persons to state Harmonised System of Nomenclature (HSN) Code digits on tax invoices according to prescribed annual turnover bands: the lowest turnover band is not required to quote HSN digits, the middle band must quote two digits, and the highest band must quote four digits. This invoice disclosure obligation takes effect from the notified commencement date and applies to registered persons for GST compliance.

Modes of verification for GST filings: Aadhaar EVC, net-banking EVC, and bank-account OTP; prompt verification required.
The notification under sub-rule (1) of rule 26 of the State Goods and Services Tax Rules, 2017 prescribes three electronic modes of verification-Aadhaar-based EVC; EVC via net banking login on the common portal; and bank-account based OTP on the common portal-and requires verification by any such mode to be completed within two days of furnishing the document, with the notification coming into force on 22 June 2017.

Commencement of GST provisions: most provisions take effect, with certain sections expressly excluded and deferred by notification.
The Government appoints 1st July 2017 as the commencement date for the Maharashtra Goods and Services Tax Related Laws (Amendments, Validation and Savings) Act, 2017, bringing into force the Act's provisions except for a specifically excluded block of sections; the notification is issued under clause (b) of sub section (2) of section 1 and signed by the Deputy Secretary to Government.

Commencement of Goods and Services Tax Compensation Act appointed; the Act comes into force on the notified commencement date.
The executive authority, exercising the enabling provision to specify commencement, has notified that the Goods and Services Tax Compensation to Local Authorities Act, 2017 shall come into force on the appointed commencement date, thereby activating the Act's compensation framework for local authorities under the GST regime.

Maharashtra GST rules set valuation hierarchy for non-monetary supplies and detailed procedures for input tax credit, invoices and returns.
Rules establish hierarchical valuation methods for non-monetary and related-party supplies (open market value, sum of money plus equivalent for non-monetary consideration, comparable supply, cost- or residual-based methods), special valuation for currency exchange, travel agents, life insurance and second-hand goods, and define pure agent exclusions; they also prescribe documentary and procedural conditions for claiming, distributing and reversing input tax credit, invoicing and record-keeping requirements, electronic returns and matching processes, ledger-based payment mechanics, refund formulas and procedures, assessment/audit and appeal mechanisms, transitional ITC declarations, and creation of an Anti profiteering Authority, with standardised electronic forms and portal processes throughout.

Electronic verification code acceptance permits duly signed filings and triggers deemed registration when certificate is not provided on portal.
Amendments require FORM GST ITC-03 and FORM GST ITC-01 in place of generic form references, allow filings to be duly signed or verified through an electronic verification code or other notified modes, and substitute a specific cross-reference to sub-rule (2) of rule 8. A deemed-registration provision is inserted: if a registration certificate is not available on the common portal within fifteen days after prescribed information is furnished and no notice is issued, registration is deemed granted and the certificate shall be made available duly signed or verified through electronic verification code. Rule 26(1) substitutes 'State Government' for 'Board' and permits e-signature or other notified verification modes.

Reverse charge supplies exemption: suppliers only making recipient liability taxable supplies relieved from GST registration requirement.
Suppliers exclusively engaged in making taxable supplies on which the total tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under the Mizoram Goods and Services Tax Act, 2017; the exemption applies from the stated commencement date and does not extend to suppliers making other or mixed taxable supplies.

Common Goods and Services Tax Electronic Portal designated for registration, tax payment, returns, integrated tax settlement and e-way bill.
The State notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal under section 146 of the Mizoram GST Act read with section 20 of the IGST Act to facilitate registration, payment, return filing, computation and settlement of integrated tax, and electronic way bill; the portal is managed by the Goods and Services Tax Network and the notification commences on the 22nd day of June, 2017.