GST rate schedule amendment updates textile and tariff classifications, altering entries and descriptions with an announced effective date.
The notification amends Madhya Pradesh SGST rate schedules by omitting specified serial entries and inserting numerous new tariff items and descriptions largely relating to textile products, yarns, fabrics, sewing threads, monofilaments, nets, pile and narrow woven fabrics, ornamental trimmings and related articles; certain entries are substituted with revised wording. The changes alter classification entries across Schedule I (2.5%), Schedule II (6%) and Schedule III (9%) and prescribe an effective date for these amendments.

GST exemption amendment narrows eligible public bodies and excludes dyeing or printing services from specified coverage.
The notification amends the table of an earlier State GST notification by (i) substituting phrases in item descriptions at serial number 3 to limit recipients to Union territory or a local authority, and omitting specific condition entries against listed items; and (ii) inserting in the description at serial number 26 an exclusion stating that services by way of dyeing or printing of textile and textile products are excluded from the referenced Customs Tariff provision. These textual changes take effect from the first day of January, 2022.

Exchange rate determination for customs: notified conversion rates for specified foreign currencies effective mid-December, affecting import and export valuation.
The Board prescribes rupee equivalence rates for specified foreign currencies for customs valuation, with distinct rates for imported and export goods set out in Schedule I (per unit) and Schedule II (per 100 units). The notification takes effect from 17th December, 2021, supersedes the prior notification while preserving prior acts, and records serial substitutions to particular currency entries maintained through subsequent notifications.

Notification amendment under section 96: substitution of the designated Joint Excise and Taxation Commissioner in the Haryana GST notification.
Amendment under section 96 of the Haryana Goods and Services Tax Act, 2017 replaces serial 1 in Notification No.112/ST-2 dated 18 October 2017 by substituting the entry with the designation and name: Sh. Ravinder Kaushik, Joint Excise and Taxation Commissioner, Haryana, effected through Notification No. 67/GST-2 dated 16 December 2021.

Compensation cess amendment replaces specified Tamil Nadu enactment reference in GST compensation notification to align statutory reference on levy
Pursuant to sub-section (4) of Section 5 of the Goods and Services Tax (Compensation to States) Act, 2017, Notification No. 1/2021 substitutes in the Table to Notification No. 1/2018, under Tamil Nadu at serial number 99, the reference "Tamil Nadu Sugar Cane Cess (Validation) Act, 1963" with "Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)", thereby altering the statutory citation in the GST compensation notification.

Tariff Value Fixation updates import valuation for edible oils, scrap, areca nut, gold and silver effective mid-December.
Amendment of the customs notification under section 14(2) of the Customs Act, 1962 substitutes revised tables fixing tariff values in US dollars for specified imported goods including various edible oils, brass scrap, areca nuts, and distinct entries for gold and silver in prescribed forms, with explanatory notes and an effective mid-December commencement date.

Annual return exemption grants filing relief to registered persons below prescribed turnover for the 2020-21 fiscal, effective August.
Exempts registered persons whose aggregate turnover in the financial year 2020 21 is up to two crore rupees from filing the annual return for that year; the exemption is made by the Commissioner under the first proviso to the annual return provision on the Council's recommendation and is effective from 1 August 2021.

GST registration revocation applications receive an extended filing deadline where the original limitation period fell during the specified period.
Revocation of cancellation of GST registration is permitted up to 30 September 2021 where registration was cancelled for the specified grounds and the statutory period for applying for revocation fell between 1 March 2020 and 31 August 2021. The extension operates under the Telangana Goods and Services Tax Act, 2017, modifies earlier time-limit extensions, and is effective from 29 August 2021.

Limitation period for GST recovery extended to five years and FORM GST DRC-03 reporting requirements expanded.
Limitation period for tax recovery is extended from four to five years by amending rule 137. FORM GST DRC-03 is substantively revised: the heading now references intimation via FORM GST DRC-01A; item 3 expands to include audit, inspection or investigation, scrutiny, intimation through DRC-01A and specific mismatch categories; item 5 adds scrutiny and DRC-01A intimation among triggering timelines; and the table at serial number 7 is replaced to require detailed entries for tax period, place of supply, tax components, ledger utilised and debit entry particulars.

GST compliance forms updated: DRC-03 now includes DRC-01A intimations and expanded audit, scrutiny and mismatch categories.
Amendments to FORM GST DRC-03 insert a reference to intimation of tax ascertained through FORM GST DRC-01A, expand item 3 to include audit, inspection or investigation, scrutiny, DRC-01A intimations and mismatch categories, and add scrutiny, DRC-01A intimations, audit and inspection references to item 5's timeline. The table at serial number 7 is replaced with a detailed tabular format listing tax period, act, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilised (cash/credit), debit entry number and date.

Extension of GST compliance timelines: June return to include cumulative input tax credit adjustments; IFF filing window extended.
Amendments under the Delhi GST (Fifth Amendment) Rules, 2021 (effective 1 June 2021) extend the date in rule 26(1) fourth proviso, require the condition in rule 36(4) to apply cumulatively for April-June 2021 with FORM GSTR 3B for June 2021 furnished reflecting cumulative input tax credit adjustments, and allow submission of May 2021 details via IFF between 1 June 2021 and 28 June 2021.

Conferral of powers under DGST Act: designated officer empowered for a specified taxpayer; jurisdictional officer restrained temporarily.
The Commissioner delegates powers under the Delhi GST Act to a named Proper Officer to exercise specified investigatory and enforcement authorities in respect of a particular taxpayer, for a limited period from the date of notification or until further orders, and during that period the jurisdictional Proper Officer is prohibited from exercising those powers in relation to that taxpayer.

Delegation of GST enforcement powers: specific officer authorized to exercise specified investigative powers over a named taxpayer with temporary exclusivity.
Notification confers delegation of investigatory and enforcement powers under the Delhi GST framework to a named Proper Officer for a specified taxpayer, based on authority under section 167 read with relevant definitions and grant provisions; the delegation is time-limited to 120 days or until further orders and prevents the jurisdictional Proper Officer from exercising the same powers over that taxpayer during the period.

Delegation of inspection and enforcement powers under DGST sections 69-74 to a specified proper officer, with exclusive jurisdiction for a limited period.
The Commissioner delegates powers under section 69, section 70, section 71, section 73 & section 74 of the Delhi GST Act, 2017 to a specified Proper Officer for exercise in relation to M/s Shri Ganesh Enterprises (GSTIN 07ADUFS9185M1ZT), naming the officer and limiting the delegation to a fixed period; during that period the jurisdictional Proper Officer is barred from exercising those powers in respect of the specified taxpayer.

Anti-dumping duty extension on CKD/SKD axle imports to prevent circumvention by low value addition imports.
Imposition of anti-dumping duty on axle assemblies in CKD/SKD form from the People's Republic of China extends existing measures to address circumvention. The designated authority found altered trade patterns, insufficient value addition during local assembly, and dumped import prices, and recommended extending the prior duty to CKD/SKD imports. The Central Government prescribes covered goods, origins, producers/exporters and differentiated per-unit duty rates, with collection in Indian currency and exchange rate determination tied to bill of entry presentation.

Amendment to FORM GST DRC-03 expands grounds and fields for issuance and reporting of tax demand notices.
Amendment to FORM GST DRC-03 revises the form heading to include intimation from FORM GST DRC-01A, expands grounds for demand to add audit, inspection or investigation, scrutiny and specified mismatch categories between returns, inserts scrutiny and DRC-01A intimation into the timing/contextual language for responses, and substitutes the serial number 7 table to capture tax period, place of supply, tax/cess, interest, penalty, fee, other amounts, total, ledger utilisation and debit entry details.

e-Verification Scheme enables automated electronic collection and risk-based verification of tax information, streamlining follow-up and closure.
The e-Verification Scheme, 2021 establishes an electronic framework for collecting and initially verifying tax information, using automated communications and Board-approved risk management to close no or low risk matters. Remaining information is allocated by an automated allocation system to Prescribed Authorities for verification, using digitally signed notices and prescribed electronic response formats; verified information is returned as preliminary and final verification reports, matched with electronic returns, and either routed to assessing officers for pending scrutiny or processed under the Act. The Scheme mandates electronic communications, authentication by digital signature or registered electronic contact, and empowers Director Generals to specify procedures and operational facilities.

Aadhaar authentication and verified bank accounts become central conditions for registration revocation, refund applications, and export tax refunds.
Aadhaar authentication is required for designated representatives of registered persons seeking revocation of cancelled registration, filing refund applications, or claiming export-related integrated-tax refunds. Bank accounts furnished for registration and refund credit must be in the applicant's name and obtained on the applicant's Permanent Account Number, with Aadhaar linkage for proprietors. The amendments also establish a refund application mechanism for tax paid on transactions initially treated as intra-State but subsequently treated as inter-State, subject to a two-year limitation period.

Limitation period extension expands assessment timeframe and broadens DRC-03 triggers to include scrutiny, audit and return mismatches.
Rule 137 is amended to extend the limitation period from four years to five years effective 30 November 2021. FORM GST DRC-03 is revised: its heading now includes intimation of tax ascertained through FORM GST DRC-01A; item 3 expands triggers to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds scrutiny, DRC-01A intimations, audit and inspection to response contexts; and the table at serial number 7 is replaced with a detailed ledger-style layout capturing tax period, POS, tax/cess, interest, penalties, fees, ledger utilisation and debit entry particulars.

COVID-19 medicine tax exemption grants concessional GST treatment for specified medicines and related antiviral and antibody drugs.
Exemption from central tax is granted for specified medicines used in COVID-19 treatment under the Uttarakhand Goods and Services Tax Act, 2017. Tocilizumab and Amphotericin B are exempted at nil rate, while Remdesivir, Heparin, Itolizumab, Posaconazole, Infliximab, Bamlanivimab & Etesevimab, Casirivimab & Imdevimab, 2-Deoxy-D-Glucose, and Favipiravir are taxable at 2.5%. The notification applies to Chapter 30 goods and operates from 1 October 2021 to 31 December 2021.