Forward charge option for authors requires registration and prescribed invoice declaration to pay State tax on literary copyright supplies.
The notification amends the Assam SGST rate table by substituting the entry for copyright-related services to music companies and inserting 9A to cover authors supplying copyright in original literary works to publishers, permitting authors to elect registration and file Annexure I to pay State tax under forward charge and to make the Annexure II invoice declaration when exercising the option. It also adds entries for rental of motor vehicles to body corporates where non-corporate suppliers pay Assam GST with restricted input service credit, and for securities lending under SEBI's scheme identifying lender and borrower.

GST registration threshold tied to statutory exemption; new nil-rate exemptions for FIFA event services and specified storage services.
The notification amends Assam SGST Notification No. FTX.56/2017/25 by replacing fixed monetary registration thresholds with the functional phrase tying exemption to the amount that renders a person eligible for exemption under the Assam GST Act, inserting nil-rate service entries for FIFA U-17 Women's World Cup 2020 related services (subject to Ministry certification), storage/warehousing of specified agricultural commodities, CAPF Group Insurance Fund life insurance services, adding "Bangla Shasya Bima," and substituting the year "2019" with "2020" in certain entries; effective from 1 October 2019.

GST classification changes for hotel and catering services impose differentiated tax rates and add specific definitions and credit conditions.
The amendment revises schedule entries to create tiered classifications and specified central tax rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies, conditions the allowance of input tax credit for those services, inserts new job-work subcategories with distinct rates, modifies leasing and rental service descriptions, and adds statutory definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; the notification is effective from 1 October 2019.

Tax exemption for FAO supplies: goods for specified projects exempt from state GST subject to certification requirement.
Exempts supplies of goods to the Food and Agricultural Organization of the United Nations for the projects listed in the Annexure from State GST, subject to certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare confirming the quantity and description of goods, that they are intended for execution of the listed projects, and recommending the grant of exemption; exemption deemed effective from the first day of October, 2019.

GST notification amendment adds tariff entry for aerated water, altering state tax classification and applicability.
The notification amends the Annexure to Notification No. 2/2019 State Tax (Rate) by inserting Sl. No. 2A with tariff classification 2202 10 10 described as "Aerated Water", thereby modifying the list of goods subject to state tax rates under the existing notification; the amendment is made by executive order under the State's taxation powers and is given an identified commencement date.

Classification of precious metals updated to include silver and platinum, and tariff heading reference amended.
Amendment revises a State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the opening reference to heading 7108 with Chapter 71, and substituting clause (d) in the Explanation so that "Chapter" means the heading as specified in the First Schedule to the Customs Tariff Act, 1975; the changes are deemed effective from 1 October 2019.

GST Schedule amendment adds dried tamarind and leaf based plates and cups to the state tax schedule.
Amendment to the Assam State GST rate notification adds two Schedule entries: one for dried tamarind and another for plates and cups made of leaves, flowers, or bark, thereby expanding the list of goods subject to the state tax rate framework. The insertions modify Notification No. FTX.56/2017/15 and take effect from the stated effective date, aligning tariff classification of these items within the existing state GST notification.

Aadhaar authentication requirement affects GST registration eligibility and validity, with alternatives and registration consequences for taxpayers.
The Act recognises the National Appellate Authority for Advance Ruling as the national forum for conflicting advance rulings, prescribes appeal procedures and binding effect of its rulings; creates a capped composition-like option for certain small registered persons with specified disqualifications and related turnover computation rules; mandates Aadhaar-based authentication or alternate identification for registration and authorises electronic payment mode requirements; permits transfers among electronic cash ledgers and corresponding State-Central account transfers, modifies return periodicity and payment timelines, and adds a profiteering penalty for failure to pass on tax or input credit benefits.

GST rate amendments alter schedule entries and product classifications under state SGST notification, revising rates and insertions.
Amendments to the Assam State GST notification revise tariff schedules I-VI by inserting, substituting and omitting specified entries to change product classifications and applicable state GST rates, including new inclusions for marine fuel, wet grinders, packing bags, a series of rail locomotives and parts, caffeinated beverages, and revised treatments for certain precious and synthetic stones; the changes also redefine beverage exclusions and vehicle eligibility for persons with orthopedic disability subject to certification. The notification makes these amendments effective from the stated operative date.

Retrospective GST exemption amendment replaces the scheduled entry with Uranium Ore Concentrate and bars refunds on collected tax.
Exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 is amended to substitute the entry against serial no. 103A in the Schedule with Uranium Ore Concentrate. The amendment is given retrospective effect, with no refund of tax already collected where such tax would not have been collected if the amended notification had been in force throughout. It is deemed to have come into force from 1 July 2017.

Limitation for GST tribunal appeals starts from the later of order communication or tribunal head assumption of office.
The Order clarifies the commencement of limitation periods for appeals and applications under section 112 of the Uttarakhand Goods and Services Tax Act, 2017, where the Appellate Tribunal has not yet been constituted under section 109. The three-month period for an appeal and the six-month period for an application will begin from the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal enters office after constitution of the Tribunal.

PAN Aadhaar linking deadline extended by administrative amendment under Section 139AA, changing national taxpayer compliance timeline.
The Central Government, under sub section (2) of Section 139AA, amends the earlier notification by substituting the previously prescribed deadline for PAN Aadhaar linkage with a later date, thereby extending the statutory compliance timeframe for taxpayers to complete the mandatory linkage.

Specification of authorized agency: Director General, Anti-Corruption Bureau designated to receive tax information, subject to relevance and confidentiality.
Specification under section 138(1) designates the Director General, Anti-Corruption Bureau, Government of Rajasthan as a notified authority and clarifies that the income-tax authority shall furnish only relevant and precise information after forming an opinion that such furnishing is necessary to enable the notified authority to perform its functions, and shall convey to the notified authority the obligation to maintain absolute confidentiality in respect of information furnished.

Electronic payment mandate requires qualifying businesses to accept RuPay debit, UPI and UPI QR Code payments.
Enterprises whose total sales, turnover or gross receipts in the immediately preceding year exceed the prescribed turnover threshold must provide facilities to accept payments by Debit Card powered by RuPay, Unified Payments Interface (UPI) and Unified Payments Interface Quick Response Code (UPI QR Code) in addition to any other electronic payment modes they offer.

Aadhaar authentication requirement for GST registration introduced, with alternate identification and invalidation on non compliance.
The Act amends the Himachal Pradesh GST Act to insert a composition style option for small registered persons with prescribed turnover limits and specified exclusions, require Aadhaar authentication or alternate identification for grant and validity of registration, integrate the National Appellate Authority for Advance Ruling into the advance ruling framework with binding effect on distinct applicants and persons sharing a PAN, mandate prescribed electronic payment modes for certain suppliers, revise return filing and payment timings, permit transfers among electronic cash ledgers with deemed deposit treatment, clarify intergovernmental refund transfers, and impose a profiteering penalty with a limited waiver.

GST registration, composition and compliance reforms introduce Aadhaar authentication, digital payments, revised returns, cash ledger transfers and anti-profiteering penalties.
Composition levy provisions exclude interest or discount on deposits, loans or advances from specified turnover computations. A separate concessional tax option is introduced for registered persons not eligible for the existing composition scheme, subject to turnover eligibility and exclusions for inter-State outward supplies, specified electronic-commerce supplies, and casual or non-resident taxable persons. Registered persons must undergo Aadhaar authentication or furnish proof of Aadhaar possession, with alternate viable identification where Aadhaar has not been assigned. Failure to comply may render registration invalid.

Definition of bus body building clarified to include building on chassis of vehicles under customs tariff, amending GST notification.
Amendment inserts an Explanation to the notification entry clarifying that "bus body building" includes building of body on chassis of any vehicle falling under chapter 87 of the First Schedule to the Customs Tariff Act, 1975; the amendment is made to the notification issued under G.O.(P) No.72/2017/TAXES and is deemed effective from 22nd November, 2019.

Pre Notice Intimation of Proposed Tax Liability: standardized communication and response mechanism introduced before show cause notices.
Amendments clarify that suspended registrants shall not issue tax invoices or charge tax and, upon revocation, invoice provisions apply; cap input tax credit for supplier-unreported invoices at 20 percent of eligible uploaded credit; require electronic furnishing of FORM GSTR-3B where extensions apply; mandate practitioner examination within prescribed time; authorize refund disbursement on consolidated payment advice; allocate 50 percent of Fund receipts for GST publicity subject to consumer welfare floor; extend specified timelines; introduce FORM GST DRC-01A to communicate ascertained tax, interest and penalty before issuing show cause notices and permit Part B submissions or partial payment.

Extension of annual GST return deadline for affected registered persons due to technical filing issues; new deadline provided.
The Order amends the Explanation to section 44 of the Manipur GST Act to extend the statutory deadline for furnishing the annual return electronically, acknowledging technical problems that prevented certain registered persons (other than specified excluded categories) from filing for the period 1 July 2017 to 31 March 2018, and does so under the State Government's powers conferred by section 172 to remove the resulting difficulties.

Annual return deadline extension granted to address filing technical issues, altering prescribed due date and making it retroactively effective.
Substitutes the previously prescribed annual return due date in the Explanation to section 44 of the Gujarat GST Act, 2017 with a later date to address technical problems that prevented filing for the period 1 July 2017 to 31 March 2018; made under powers of section 172 as a Removal of Difficulties order and deemed effective from 26 December 2019.