Timing of tax liability clarified: liability must be in the tax period containing the completion certificate issuance or first occupation.
Clarifies the timing of tax liability for immovable property supplies by substituting language so that tax liability is recognized in the tax period that includes the date of issuance of the completion certificate by the competent authority or the date of first occupation, whichever is earlier, replacing the prior wording and streamlining the referent to taxable persons.

GST rate amendment: landowner promoter credit use and inclusion of ship maintenance services in taxable schedule.
The notification permits a landowner promoter to utilise input tax credit charged by a developer promoter for tax payment on apartments supplied by the landowner promoter within the project, and adds maintenance, repair or overhaul services for ships, vessels, engines and components to the taxable services table, effectuating corresponding alterations in serial entries of the State Tax (Rate) notification under the Telangana GST Act.

GST rate amendment adds Diethylcarbamazine to the lower rate schedule and substitutes the tariff classification, with retrospective effect.
The State amends Notification No. 1/2017 State Tax (Rate) by substituting the tariff entry at S.No.259A with "9503" and inserting Diethylcarbamazine into List 1 of Schedule I under the lower rate schedule; the amendment is effected by Notification No. 01/2021 State Tax (Rate) and is effective from 2 June 2021.

GST schedule amendment adds branded tender coconut water conditions and substitutes several tariff classifications.
Amendment to the Karnataka GST schedule substitutes various HSN codes and descriptive entries, omits S. No. 101, and inserts a new entry for tender coconut water not in unit containers that either bears a registered brand name or a brand name carrying an actionable or enforceable right, subject to Annexure I conditions; amendments take effect on the 1st day of January, 2022.

Appellate Authority for Advance Ruling constituted for GST appeals; defines membership and supersedes prior notification.
The Governor, exercising powers under section 99 of the Punjab Goods and Services Tax Act, 2017, has superseded an earlier notification and constituted the Punjab Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings; the Authority is composed of the Chief Commissioner of Central Tax (Chandigarh Zone) and the Commissioner of State Tax (Punjab).

Late fee amnesty for Form GSTR-3B extended to a later statutory cut off under GST notification.
The government amended an earlier notification to extend the late fee amnesty period for Form GSTR-3B by substituting the previously specified cut off date in the ninth and tenth provisos with a later date, thereby extending the temporal scope of the existing relief without changing its substantive eligibility or other conditions.

Annual return requirement: electronic filing in specified GSTR forms with reconciliation statement required above prescribed turnover threshold.
The amendment substitutes Rule 80 to require eligible registered persons to furnish annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A), electronic commerce operators in FORM GSTR-9B, and mandates that persons above the prescribed turnover threshold file a self-certified reconciliation statement in FORM GSTR-9C with the annual return. It also updates FORM GSTR-9 and FORM GSTR-9C entries and instructions to incorporate reporting for FY 2020-21, clarifies Part V treatment for additional liability and erroneous refunds, revises verification text to a self-declaration, and omits Part B Certification.

Turnover threshold reduction under Delhi GST rules, substituting the prior threshold and operating from January with retrospective commencement.
An amendment substitutes the earlier larger monetary threshold with a smaller monetary threshold for the purpose specified in the principal notification, effective from 1 January 2021; the amendment is issued under the Delhi GST rules and is declared to come into force from 10 November 2020, with references to the principal notification and its publication in the Gazette of Delhi.

Amendment to GST notification revises prescribed cut off dates, altering effective compliance timelines under SGST law
Amendment substitutes the earlier prescribed dates in clause (i) of the principal State Tax notification with later dates, thereby altering the operative deadlines established by that notification. The amendment is made under the Delhi GST framework read with related GST enactments and specifies that it shall come into force with effect from the 27th day of June, 2020.

Return Filing Restriction: GSTR-1 furnishing blocked and invoice furnishing facility disabled if prior GSTR-3B returns remain unfiled.
The amendment adds a sub rule preventing a registered person from furnishing outward supply details in GSTR-1 or using the invoice furnishing facility where the person has not filed the return in GSTR-3B for the preceding applicable period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) and taxpayers restricted under rule 86B.

APGST exemption on specified COVID-19 medicines for limited period; residual state tax rates imposed differentially as notified.
Exemption of Andhra Pradesh GST on specified COVID 19 medicines is effected by a notification under the Andhra Pradesh GST Act, 2017, listing medicines by tariff heading and specifying the residual State tax rate (including Nil for certain items); the exemption removes APGST in excess of the prescribed rate for each listed medicine and is time bound to the notified period.

Extension of revocation filing deadline for cancelled GST registrations, permitting pandemic affected applications to be filed by a new final date.
The Government extends the time limit for filing applications for revocation of cancellation of GST registration where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29, so that if the original due date to apply for revocation fell between 1 March 2020 and 31 August 2021, the applicant may file the application up to 30 September 2021; the extension modifies earlier state notifications and is grounded in the statutory powers and GST Council recommendations.

Exchange Rate Turkish Lira rates revised for imports and exports under customs notification, effective immediately under statutory authority
CBIC amends Notification No.92/2021 under section 14 of the Customs Act to substitute serial No.18 in Schedule I: the exchange rate for one Turkish Lira is set at 6.40 rupees for imported goods and 6.05 rupees for exported goods, effective 26th November, 2021.

Taxable service classification revised: restaurant services at high-tariff hotels excluded from concessional category, threshold defined.
The notification amends the State GST rate instrument to broaden vehicle-related terms to include motor vehicle and omnibus and to exempt from the restaurant-service classification services supplied by restaurants at "specified premises." "Specified premises" is defined as hotel accommodation units with a declared tariff above the prescribed threshold per unit per day or equivalent. The amendments are enacted under the State's taxation powers and come into force at the beginning of the following calendar year.

GST notification amendment removes governmental authority wording and excludes ecommerce-supplied services from specified items under the law.
The amendment removes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 specifying that certain items do not apply to services supplied through an electronic commerce operator and notified under the provision addressing supplies through electronic commerce operators; the notification takes effect from the specified commencement date.

GST notification amendment narrows eligible recipients and adds an exclusion for dyeing or printing services.
Amendment substitutes "Union territory or a local authority" for earlier broader beneficiary phrases by removing references to "Governmental Authority" and "Government Entity" in specified service description items, omits the related conditions for those items, and inserts an exception excluding services by way of dyeing or printing of the said textile and textile products in a separate service entry; these textual changes alter the Table of Notification No. 11/2017-State Tax (Rate) and operate from 1 January 2022.

GST rate amendment reclassifies textile and related goods, altering schedule entries and tariff descriptions effective from the notified date.
The Gujarat State GST rate notification amends Schedules I, II and III by omitting, substituting and inserting serial numbers and tariff descriptions to reclassify numerous textile, yarn, filament, woven fabric, knitted fabric, made-up articles and related items; substitutes descriptive entries for certain goods such as twine and netting; and omits selected entries, thereby altering itemisation under the State Tax (Rate) Notification, with effect from the stated commencement date.

Proper Officer Powers for Specified Taxpayers are conferred, preventing jurisdictional officers from exercising parallel enforcement and assessment powers.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on a designated Proper Officer for M/s Capital Foam Traders and M/s Avon Foam Centre. The authorisation operates for 120 days from issuance or until further orders. During that period, the jurisdictional Proper Officer is precluded from exercising powers under those provisions in relation to the specified taxpayers.

Suspension of GST registration based on return discrepancies and restricted use of input tax credit pending compliance.
Amendments require biometric Aadhaar authentication or biometric and KYC document verification at notified Facilitation Centres to complete registration. Registration timelines are extended and a thirty-day processing route applies where Aadhaar authentication is not done or physical verification is required, with deemed approval if officials fail to act within set periods. Registration may be suspended upon detection of significant discrepancies between returns and GSTR-1 or supplier-derived data, via FORM GST REG-31, and suspended persons are barred from refunds; rules also restrict use of electronic input tax credit subject to exceptions and limit filing of outward-supply details where GSTR-3B returns are not furnished.

Exchange rate adjustment: Turkish Lira import and export rates prescribed under the Customs Act, effective late November.
The Central Board of Indirect Taxes and Customs amended SCHEDULE-I of Notification No. 92/2021-CUSTOMS (N.T.) by substituting Sl. No. 18 to prescribe distinct rates of exchange for the Turkish Lira for imported and exported goods, effective from 25th November, 2021.