Aadhaar authentication required for GST refund and revocation filings; PAN-linked bank accounts mandated for refund credit.
The amendment mandates Aadhaar authentication for specified registered persons and links refund and revocation filing eligibility to such authentication. Bank accounts used for refund credits must be in the applicant's name and obtained on the applicant's PAN; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar. The rules add a two-year electronic time bar for refund claims where supplies are recharacterised as inter-State, revise periodicity language to a defined specified period for large principals, and adjust return-period wording in Rule 59.

Aadhaar authentication requirement now conditions eligibility for filing certain GST revocation and refund applications.
Registered persons must undergo Aadhaar authentication of the relevant individual (proprietor, partner, karta, director, authorized signatory, managing committee member, or trustee) to be eligible to file revocation of cancellation applications, refund claims (FORM RFD-01), and export-related integrated tax refunds; where Aadhaar is not assigned, specified identity documents or an enrolment ID may be furnished and Aadhaar authenticated within thirty days of allotment. Bank account details must be in the name of the registered person and obtained on the registered person's PAN; proprietorships require the proprietor's PAN to be linked with the proprietor's Aadhaar.

Penalty waiver for non-compliance with specified notification provisions; registered persons relieved for the covered period under state GST.
The State Government waives penalties otherwise payable under the Act for registered persons for non-compliance with the cited notification issued 31 March 2020, covering the period from 1 December 2020 to 30 September 2021, superseding the earlier waiver notification subject to prior actions; the notification is deemed effective from 30 June 2021.

Tax exemption for COVID-19 medicines reduces state GST rates for specified drugs as temporary public health relief.
Exemption and reduced state GST rates are applied to specified Chapter 30 pharmaceutical goods used for COVID 19 treatment under the Bihar GST Act: certain drugs are exempted (nil rate) while others are subject to reduced state tax rates as listed. The notification operates from 1 October 2021 to 31 December 2021 and implements the changes by identifying goods by tariff classification and prescribing applicable state tax rates.

GST exemption on specified COVID 19 medicines reduces State tax liability for a temporary specified period under notification.
Notification limits State GST on listed COVID 19 medicines by prescribing concessional rates by tariff classification: selected biologics and drugs are exempt (nil) while other specified medicines attract a concessional rate of 2.5%. The measure is issued under section 11(1) of the Gujarat GST Act on GST Council recommendations and is effective from the first of October, 2021 until the end of December, 2021.

GST exemption on specified COVID medicines reduces Union territory tax rates for listed drugs during a limited relief period.
The Central Government exempts specified COVID medicines from Union territory tax to the extent tax exceeds the reduced rates listed; the schedule names each medicine and prescribes either a nil or a reduced rate, and the exemption operates for a defined limited period stated in the notification.

GST exemption on COVID 19 medicines: specified drugs exempted or subject to reduced IGST rates for a limited period.
Exempts specified COVID 19 medicines from Integrated Goods and Services Tax under section 6(1) of the IGST Act on Council recommendation and public interest; the notification lists tariff entries and medicines with either nil or specified reduced IGST rates and applies to goods as classified in the First Schedule to the Customs Tariff Act, 1975 for the period 1 October 2021 through 31 December 2021.

GST exemption on specified COVID-related medicines reduces central tax rates for listed drugs for a limited period.
The Central Government exempts the goods listed in the notification from so much of central tax as is in excess of the amount calculated at the rates set out in the Table accompanying the notification; the Table identifies individual pharmaceutical products and specifies the applicable central tax rate for each listed product, with certain medicines Nil rated and others assigned a reduced central tax rate for the temporary period of the notification.

GST exemption on COVID-19 medicines reduces SGST rates for listed antiviral and biologic treatments listed.
Exempts specified medicinal products used for COVID-19 from a portion of State GST by prescribing reduced rates for listed Chapter 30 tariff items at either Nil or 2.5 percent. The notification lists Tocilizumab and Amphotericin B at Nil rate and several antiviral, biologic and adjunct therapies at 2.5 percent. The exemption is effective from 1 October 2021 through 31 December 2021 as a time limited State tax relief.

GST rate amendment substitutes food-related notification entries, reclassifying 'food preparations' as 'goods' and changing scope.
Substitution of entries against S. No. 1 in Notification No. 39/2017 replaces column (3) with two categories: (a) unit container food preparations intended for free distribution to economically weaker sections under approved programmes; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. Column (4) replaces the term "food preparations" with "goods" throughout, changing the classification terminology; the amendment is effected under sub section (1) of section 9 of the Bihar GST Act and has the stated commencement date.

GST rate amendment: substitutes specified food-distribution and fortified rice kernel entries and replaces 'food preparations' with 'goods'.
The notification amends the Table at S. No. 1 by substituting column (3) to specify (a) food preparations in unit containers intended for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and by substituting the word goods for the words food preparations in column (4). The amendment takes effect on the first day of October, 2021 under section 9(1) of the Gujarat GST Act.

GST welfare-supply entry expands coverage to fortified rice kernel and replaces food-preparation terminology with goods.
Arunachal Pradesh State GST revises the Serial No. 1 entry for specified supplies distributed through government-approved welfare programmes. The entry covers unit-container food preparations for free distribution to economically weaker sections and Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes. The related condition replaces "food preparations" with "goods", and the amendments take effect from 1 October 2021.

GST rate amendment: substitutes targeted food-distribution provisions and replaces 'food preparations' with 'goods' under GST law.
Amendment substitutes the entry in column (3) at S. No. 1 to specify (a) food preparations packaged for free distribution to economically weaker sections under approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and directs that in column (4) the words "food preparations" be replaced with the word "goods".

GST rate amendment: goods for free distribution to economically weaker sections and fortified rice kernel for ICDS reclassified.
Amendment to Notification No. 39/2017 substitutes the Table entry at S. No. 1 to specify: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a programme duly approved by the Central Government or any State Government; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. It also substitutes the words "food preparations" with "goods" in column (4). The amendment takes effect from the first day of October, 2021.

IGST rate amendment narrows scope to goods for free distribution and fortified rice kernel supply under approved schemes.
Amendment to the IGST rate notification substitutes S. No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under programmes approved by the Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and substitutes the word "goods" for "food preparations" in column (4). The amendment is made under section 5(1) of the IGST Act and is effective from 1 October 2021.

UTGST amendment: substitution of specified exemptions and replacement of 'food preparations' with 'goods' effective October first.
The notification substitutes the Table entry at S. No. 1, column (3) to specify (a) food preparations packaged for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) for ICDS or similar approved schemes, and replaces the phrase "food preparations" with "goods" in column (4); the amendment is effective from 1 October 2021 under section 7(1) of the Union Territory GST Act.

GST rate amendment: specified mint essential oils added to the state tax schedule, applicable to registered and unregistered persons.
Amendment inserts Serial No. 3A into the State Tax (Rate) notification to add specified tariff codes and describe "Following essential oils other than those of citrus fruit"-specifically oils of peppermint and other mints (spearmint, water mint, horsemint and bergamot)-and indicates applicability to both unregistered and registered persons under the State Tax (Rate) framework.

GST rate amendment adds essential peppermint and other mint oils to the taxable schedule, operative from October first.
The State GST rate notification is amended to insert a new schedule entry (3A) covering HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus - including peppermint and specified mint oils - with applicability noted for registered and unregistered persons.

Reverse charge on specified mint oils shifts GST liability to registered recipients for supplies by unregistered persons.
Reverse-charge GST coverage is extended to supplies of specified essential oils, other than citrus-fruit oils, where an unregistered person supplies them to a registered person. The category covers peppermint oil and other mint oils, including spearmint, water mint, horsemint and bergamot oil. Entry 3A is inserted into the existing reverse-charge schedule, identifying the registered recipient for reverse-charge purposes.

IGST Rate amendment adds specified essential oils to the tariff schedule, applying to registered and unregistered persons.
Inserts tariff entry 3A into the Integrated Tax (Rate) notification to classify specified essential oils (codes 33012400, 33012510, 33012520, 33012530, 33012540) as "Following essential oils other than those of citrus fruit," listing peppermint and various mint oils; the entry applies to both Unregistered Person and Registered Person and comes into force on the first day of October, 2021.