SEZ authority membership change updates MEPZ SEZ composition by substituting two named members via central government notification.
Amendment replaces the entries at Sl. No. 5 and 6 of a prior notification to remove two listed individuals and substitute them with two specified persons by name and corporate affiliation as members of the MEPZ Special Economic Zone authority, effected through a Department of Commerce notification exercising powers under the Special Economic Zones Act.

De-notification of SEZ land permits conversion to logistics and food processing uses following statutory approvals.
Central Government de-notifies 226.2143 hectares from a Multi-Product Special Economic Zone at Ponnada, Mulapeta and Ramanakkapeta villages in Kakinada, following State concurrence and the Development Commissioner's recommendation. The de-notified parcels are specified by survey numbers and areas, and the land is to be used for development of a Logistics Park and a Food Processing Park in accordance with a No Objection Certificate. The notification records the resultant SEZ area after deletion and cites compliance with applicable SEZ rules and procedural provisos.

Notification amendment: insertion of a sub section reference expands GST provision applicability and makes the change retrospective.
Amendment under powers of sub section (6D) of section 25 inserts the words "sub section (6A) or" after "hereby notifies that the provisions of" in the earlier notification, thereby expanding which sub sections are treated as notified; the amendment is declared to have effect from the earlier specified date, giving the change retrospective effect.

Aadhaar authentication requirement for specified registrants restricts eligibility for certain GST refunds and revocation filings and mandates PAN based bank accounts.
Amendments require Aadhaar authentication of specified persons associated with a registered person and mandate that refund credit bank accounts be in the applicant's name and obtained on the applicant's PAN; proprietors' PANs must be linked to Aadhaar. These conditions apply to eligibility for filing revocation of cancellation, refund applications including integrated tax on exports, and are incorporated into rules governing filing, periodicity and refund procedures, with a two year window for certain refunds that arise from recharacterisation of supplies.

GST rule amendments extend compliance deadlines and exempt certain return filing restrictions while revising assessment form fields.
Amendments to the Puducherry GST Rules substitute a later cut off in the fourth proviso to sub rule (1) of rule 26 and omit all provisos to that sub rule from a later date; add a proviso to rule 138E exempting the restriction for a specified period where FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for specified months; and modify FORM GST ASMT 14 by inserting an Order reference line, removing a phrase about conducting business without registration despite liability, and adding an Address field after Designation.

Annual return requirement expanded to require reconciliation statement and revised GSTR forms with updated disclosure rules.
The amendment replaces the annual return rule to require specified registered persons to file annual returns electronically in FORM GSTR-9 or FORM GSTR-9A, with e-commerce operators filing FORM GSTR-9B, and mandates a self certified reconciliation statement in FORM GSTR-9C for taxpayers above the prescribed turnover threshold. It revises FORM GSTR-9 and FORM GSTR-9C instructions and tables to include an additional financial year, clarifies reporting of supply amendments and ITC reversals/reclaims, expands Part V reporting, updates verification wording to a registered person's self certification, and omits Part B certification in GSTR-9C.

GST amendment clarifies eligible goods for public distribution and replaces 'food preparations' with 'goods' terminology.
The notification amends the Table entry at S. No. 1 by substituting, in column (3), a replacement entry specifying (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by the Central or State Government and (b) Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; and by substituting the word "goods" for "food preparations" wherever it appears in column (4).

GST notification amendment: adds peppermint and other mint essential oils to SGST table, affecting registered and unregistered persons.
The State Government amends the MP SGST notification to insert serial 3A adding tariff items 33012400, 33012510, 33012520, 33012530, 33012540 for essential oils other than those of citrus fruit, specifically peppermint and specified other mints, with applicability entries for "Any Unregistered Person" and "Any Registered Person." The amendment is made under sub section (3) of Section 9 and is effective from 1 October 2021.

GST classification of seeds for sowing specified as seeds used solely for sowing, excluding seeds for other uses.
The amendment substitutes the Schedule entry to designate "Seeds, fruit and spores, of a kind used for sowing" and clarifies that this entry does not cover seeds meant for any use other than sowing, made under the power of sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 as a replacement for the prior S. No. 86.

GST exemption for services related to AFC Women's Asia Cup events extends nil-rating with a sports ministry certification requirement.
The notification amends the Madhya Pradesh GST exemption schedule by inserting an additional recognition category alongside existing recognition language, adding event-specific nil-rated exemptions for services by/to the Asian Football Confederation and for right-to-admission to AFC Women's Asia Cup events (both subject to certification where specified), introducing a nil-rated entry for granting National Permits to goods carriages, revising certain applicability years, omitting one serial entry, and inserting qualifying textual phrases for specified supplies; effective 1 October 2021.

GST service classification amended to add IP transfer rules, job work for alcoholic liquor, and multimodal transport entries.
The amendment revises Madhya Pradesh GST service classification: it inserts "or 12AB" after "12AA"; substitutes a new entry for transfer or permitting use of Intellectual Property rights; adds a job work service entry for manufacture of alcoholic liquor; replaces certain manufacturing and recovery service descriptions; distinguishes admissions to theme parks from admissions to casinos, race clubs and certain sporting events; updates a Schedule cross reference; and inserts new Annexure entries for multimodal transport of goods. The changes take effect from 1 October 2021.

Appellate Authority appointment: Additional and Joint Commissioners designated for appeals under Meghalaya GST rules, effective immediately.
The Government of Meghalaya designates the Additional Commissioner of State Tax as Appellate Authority for second tier appeals and the Joint Commissioner of State Tax as Appellate Authority for first tier appeals under the Meghalaya GST statutory and rule framework, with the notification taking effect immediately and remaining in force until further order.

Taxable turnover deduction clarified: pre-agreement material and labour costs must be excluded when computing sale value.
Clarifies that for determining taxable turnover under clause (i) of sub rule (7) of rule 25 of the Haryana VAT Rules, 2003, the cost of materials and other labour/services and like charges incurred in executing a works contract before entering into the agreement with the intended purchaser shall be reduced from the total value of the agreement.

Exemption from annual return filing for small turnover registered persons under Haryana GST, effective from August 2021.
The Commissioner of State Tax, exercising the first proviso to section 44 of the Haryana Goods and Services Tax Act, 2017 and on the Council's recommendations, exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-21 from the obligation to furnish the annual return for that year. The notification dated 10 November 2021 states the exemption is deemed to be effective from 1 August 2021.

Corrigendum to tax notification corrects wording and punctuation to amend the Annexure reference and a term insertion.
Corrigendum to a finance notification corrects two textual errors: replacing the word "substituted" with "inserted" in a specified sub paragraph, and rephrasing a reference to the Annexure to remove extraneous words and punctuation, thereby amending the published Gazette entry.

Corrigendum corrects serial numbering and replaces a cited notification reference in Odisha Finance Department GST notification.
Corrigendum amends the Finance Department notification by correcting para 1(A)(ii) to read Serial No. 138 to 148 instead of the earlier range, and replacing the citation for Serial No. 201A in para 1(B)(iv) with Finance Department No. 19869-FIN-CTI-TAX-0022/2017 as published in the Extraordinary issue of the Odisha Gazette, thereby updating the published references in the specified notification.

Tax exemption notification: specified welfare board income exempted subject to non-commercial activity and return-filing conditions.
Notification under section 10(46) designates Assam Building and Other Construction Workers Welfare Board as entitled to exemption for specified receipts-labour cess, beneficiaries' registration fees, members' contributions, capital gains on sale/redemption of investments, and interest on those receipts-subject to the Board not engaging in commercial activity and filing returns as required under clause (g) of sub section (4C) of section 139; the exemption is time limited to the listed financial years.

GST rate amendment removes specified concessional rate entry and narrows software description, altering taxable scope for affected supplies.
Amendment to the State GST rate notification deletes a specified concessional rate entry from Schedule II and removes the qualifying phrase "in respect of Information Technology Software" from the Schedule III description for the listed serial number, thereby altering the textual basis for applying the rates under sections 9(1) and 15(5) of the Maharashtra GST Act.

Centralised registration for petroleum crude allows single-site registration where centralized billing is maintained.
Exempts manufacturers of Petroleum Crude (tariff heading 2709 00 10) from sub rule (2) of rule 9 of the Central Excise Rules, 2017 by allowing centralised registration where a centralised billing or accounting system is used and the manufacturer opts to register only the unit or office handling such billing; requires prior intimation before starting commercial production at any additional premises after registration.

Value added tax rates for liquor revised to distinguish off premises and on premises supplies with transitional retailer treatment.
Amendment substitutes Serial No. 2 of the Fourth Schedule to change VAT treatment of excisable liquor by distinguishing off premises and on premises consumption, prescribing a reduced levy for wholesaler to retailer supplies, a temporary higher retailer levy during a transitional period, and a reduced retailer levy thereafter; on premises supplies to hotels, clubs and restaurants remain subject to a higher levy.