E-way bill validity extension: affected e-way bills deemed valid until end of June under amended notification.
The proviso is substituted so that where an e-way bill generated under the Delhi GST Rules on or before 24 March 2020 had its validity expire on or after 20 March 2020, the validity of such e-way bill shall be deemed extended until 30 June 2020; the amendment comes into force from 31 May 2020.

Notification date amendment extends compliance deadlines into June and July and postpones intermediate cut-offs, effective retroactively from May.
Amendment revises specific deadline dates in Notification No. 14/2021 State Tax by substituting earlier May and June cutoffs with later June and July dates across multiple clauses and a proviso; it is issued under statutory powers and states it comes into force with effect from the 30th day of May, 2021.

Authority of Advance Ruling membership updated; substitutions take effect upon gazette issuance under Jharkhand GST
Amendment to the Jharkhand Authority for Advance Ruling notification substitutes two members: one Joint Commissioner (CGST & CX) is replaced by an Additional Commissioner (CGST & CX), and one Joint Commissioner (Administration), Ranchi Division is replaced by another Joint Commissioner (Administration). The amendment is promulgated under Section 96 powers of the Jharkhand GST Act and takes effect from its issuance in the official gazette.

Advance Ruling Authority constituted under the GST Act; members appointed and earlier notification expressly superseded.
Constitution of the Authority for Advance Ruling under sub section (1) of Section 96 of the Tamil Nadu Goods and Services Tax Act, 2017, constituting the State Authority for Advance Ruling and expressly superseding the departmental notification published on 28 July 2021; the notification appoints specific members by office and records the effective dates of their appointments as the operative administrative measure for advance ruling governance.

GST rate amendment removes a schedule entry and deletes software-specific wording, altering applicability under the state GST law.
The State GST notification is amended to omit the listed item at S. No. 243 from Schedule II and to remove the words qualifying S. No. 452 P in Schedule III as "in respect of Information Technology software," thereby altering the applicable scope of those schedule entries under the State GST framework. The amendment is effected under the State's statutory notification powers and commenced on 27 October 2021.

Aadhaar authentication requirement expanded for GST registrants to access refund and revocation processes, with PAN linked bank accounts.
A new Aadhaar authentication requirement (rule 10B) and PAN-linked bank account condition amend GST rules: bank accounts must be in the registrant's name obtained on the registrant's PAN, proprietors must link PAN with Aadhaar, and specified officers or signatories must complete Aadhaar authentication to be eligible to file revocation and refund applications, with substitute identity documents and a thirty day authentication window where Aadhaar is not yet assigned.

Subsection insertion clarifies GST provision applicability; state-level notification amendment is retrospective from late September on council recommendation.
The Department amends a prior notification to insert sub-section (6A) into the first paragraph defining the provisions notified under Section 25, acting under powers granted by sub-section (6D) of Section 25 and on Council recommendation; the amendment is expressly deemed to have come into force from the specified day in September 2021.

GST registration amendment expands the statutory reference in the Uttarakhand notification and is deemed effective from 24 September 2021.
Amendment is made to the Uttarakhand GST notification by inserting the words "sub-section (6A) or" after the phrase "that the provisions of" in the first paragraph of the earlier notification. The amendment operates under sub-section (6D) of section 25 of the Uttarakhand Goods and Services Tax Act, 2017, and is deemed to have come into force on 24 September 2021.

Aadhaar authentication and bank account linkage tighten GST refund and registration compliance under amended rules.
Amends the Uttarakhand Goods and Services Tax Rules, 2017 by restricting the bank account used for GST compliance to one in the name of the registered person or applicant and obtained on the relevant Permanent Account Number, with additional Aadhaar linkage for proprietorship concerns. The amendment also introduces Aadhaar authentication for specified categories of registered persons as a condition for revocation of cancellation, refund claims, and refund of integrated tax on exports, while providing alternate identification documents where Aadhaar is not yet assigned. Further changes modify reporting periods, monthly return filing details, and refund-related time limits and conditions.

Preceding financial year eligibility extended for GST adjustments, and scope broadened to include supplies made for exports.
The amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards", enabling adjustments for earlier years, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's coverage to supplies made for export. The amendment takes effect from 30th September, 2020.

Extension of time-limit: GST notification deadline extended to a later date, amendment effective retrospectively from the original expiry date.
Amendment substitutes the date in the second proviso of the third paragraph of the State GST notification, replacing the earlier expiry date with a later date, and declares that the amendment shall be deemed to have come into force with effect from the earlier expiry date.

Late fee waiver for delayed GST GSTR-3B filings extends conditional relief and sets thresholds by turnover class.
Amendment revises waiver rules for late fees on FORM GSTR-3B by creating class-based relief tied to aggregate turnover and tax period: substituting the prior table to set turnover-specific post-due filing windows, inserting temporary waivers that remove late fees above modest floors for historical late filings furnished within a relief window, and establishing ongoing capped waivers for late filings from a later tax period onward that differentiate nil-tax returns and turnover bands.

Interest on delayed GST payment revised to tiered rates for specified months and turnover categories, effective retrospectively.
The notification amends the first proviso by replacing the return-focused phrase with liable to pay tax but fail to do so, and changes the Table heading from "Tax period" to "Month/Quarter." It substitutes entries to prescribe tiered interest rates for delayed State GST payments for March, April and May 2021 and the quarter ending March 2021, differentiated by aggregate turnover bands, and declares the amendment effective from 18th May 2021.

Notification under section 10(46): Haryana State Legal Services Authority's specified grant and interest income recognised subject to conditions.
Notification under section 10(46) designates Haryana State Legal Services Authority, Panchkula, for specified income treatment in respect of: grants from the National Legal Services Authority; grants or donations from the State Government; amounts received under court orders; recruitment application fees; and interest on deposits.

Statement under section 285B: amended Form 52A prescribes producer, film and payment disclosure and verification requirements for cinematograph productions.
The notification replaces Form No. 52A to prescribe the statement required under section 285B for producers of cinematograph films, specifying commencement on publication and the disclosure format to be furnished to the Assessing Officer.

GST amendment removes specified schedule entries and alters supply descriptions, changing classification and tax applicability accordingly.
Amendment to a state GST notification deletes a serial entry from one schedule and removes a descriptive qualifier from another schedule, thereby altering the taxable description and classification of the affected supplies; the changes are issued under the relevant HGST Act provision and are deemed to have come into force from an earlier specified date.

Registration requirement: rough diamond import and export barred unless registrants are enrolled with Gems & Jewellery EPC under KPCS.
Import and export of rough diamonds under the relevant tariff chapter are prohibited unless the concerned importer or exporter is registered with the designated importing and exporting authority responsible for implementing the Kimberley Process Certification Scheme; new policy conditions for import and for export make such registration a mandatory precondition for lawful trade.

Corrigendum to Gujarat GST Notifications updates cited internal GHN reference identifiers to correct year designations.
Corrigendum effecting textual substitutions in three Gujarat Goods and Services Tax notifications under the Gujarat GST Act, 2017: each correction replaces an incorrect GHN reference string appearing in the first paragraph of the specified notification with the corresponding corrected GHN identifier and year designation.

Supply of restaurant service: exclusion for restaurants at specified premises from concessional state tax rate, effective January.
The notification amends the State Tax (Rate) provisions by expanding vehicle terminology to include omnibus and other motor vehicles, inserting an exclusion for supply of restaurant service by establishments located at specified premises, and defining specified premises as hotels with declared tariff above seven thousand five hundred rupees per unit per day; the Explanation aligns vehicle definitions with additional clauses of the Motor Vehicle Act. The amendment is effective from the first day of January, 2022.

Amendment to tax notification removes government entity wording and carves out e commerce supplied services from specified provisions.
Amendment deletes the words "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A and adds provisos excluding specified items of other entries from applying to services supplied through an electronic commerce operator and notified under the statute; the amendment takes effect from 1 January 2022.