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.

Goods and Services Tax exemption entry broadened for food preparations and fortified rice kernel supplies under approved welfare schemes.
Goods and Services Tax exemption entry under the Uttarakhand State tax notification was amended to expand the specified supplies covered against S. No. 1. The substituted description now covers food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme, and Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. The corresponding wording in the table was also revised by replacing "food preparations" with "goods" wherever it occurred in the relevant column. The amendment is deemed to have come into force on 1 October 2021.

GST notification amendment inserts a new entry for specified essential oils and applies it retrospectively from October 2021.
Amendment to the Uttarakhand GST notification inserts entry 3A for specified essential oils other than citrus fruit, including peppermint oil and oils of other mints, under the listed HSN codes. The notification is made effective from 1 October 2021 and operates within the existing GST rate table structure.

GST exemption for sowing seeds is refined by substituting the schedule entry and excluding non-sowing seed uses.
Amendment to the Uttarakhand GST exemption schedule substitutes the entry at S. No. 86 to cover seeds, fruit and spores of a kind used for sowing. The explanation excludes seeds meant for uses other than sowing, thereby limiting the exemption framework to sowing-related seed supplies. The amendment is stated to have been deemed effective from 1 October 2021.

GST rate notification amendments revise tariff entries for bio-diesel, renewable energy devices, ores, railway goods and carbonated beverages.
Amends the Uttarakhand GST rate notification by revising entries across multiple schedules and rate slabs. It inserts specified goods such as tamarind seeds, bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel, Pembrolizumab (Keytruda), retrofitment kits for vehicles used by the disabled, renewable energy devices and parts, metal ores and concentrates, waste and scrap of plastics, paper products, railway and tramway equipment, and carbonated beverages of fruit drink or with fruit juice, while omitting specified existing entries. The notification is given retrospective effect from 1 October 2021.

GST exemption entries expanded for 12AB registrations, National Permit services, and AFC Women's Asia Cup 2022-related supplies.
Amendment is made to Uttarakhand SGST Notification No. 530/2017 to revise specified exemption entries, including expansion from 12AA to 12AB, substitution of 2022 for 2021 in certain conditions, omission of one entry, and insertion of new nil-rated entries for National Permit services and AFC Women's Asia Cup 2022-related services. The amendment also extends nil-rate treatment to right to admission to AFC Women's Asia Cup 2022 events and updates an existing entry to cover rescheduled events, with retrospective effect from 1 October 2021.

GST rate and service classification amendments revise intellectual property, job work, admission services, and multimodal transport entries.
The Uttarakhand SGST notification amends specified service entries by inserting reference to 12AB, revising the treatment of intellectual property rights, adding job work in relation to manufacture of alcoholic liquor for human consumption, and substituting entries for other manufacturing, publishing, printing, reproduction, material recovery, and admission services. It also inserts an explanatory note for a service entry and adds new classification entries for multimodal transport of goods from one place in India to another place in India, with effect from 1 October 2021.

Notification amendment: GST notification dates substituted and amendments deemed effective from specified retrospective date for compliance.
Amendment substitutes specified date references in the proviso to clause (i) of the principal GST notification by replacing two original dates with later dates, thereby altering the temporal scope of that proviso. The amendment is made under delegated authority on the Council's recommendation and is deemed to have effect from 1st December, 2020, so the revised date references operate from that deemed commencement date.

Limitation period extension in GST rules extends retention period and revises FORM GST DRC 03 to include DRC 01A intimations.
The amendment increases the record-retention period under Rule 137 from four to five years and revises FORM GST DRC-03 to add intimations arising from FORM GST DRC-01A, expand cause classifications (including audit, inspection, scrutiny and mismatch categories), update item 5 to include these triggers, and replace the serial 7 table with a detailed multi-column table capturing tax period, place of supply, dues components, ledger utilisation and debit entry particulars.

Supply of restaurant service clarified: exclusion tied to specified premises and vehicle definitions expanded for GST coverage.
The notification widens defined transport terms to include motor cycle, omnibus and other motor vehicles, inserts clause excluding certain restaurant services supplied outside restaurants and eating joints located at specified premises, and adds a definition of specified premises as hotel accommodation with a declared tariff above the stated threshold per unit per day; the amendment takes effect from 1 January 2022.

Exemption scope narrowed: services supplied through electronic commerce operators excluded from certain intra State GST exemptions.
The notification amends the Odisha GST exemption schedule by removing the phrase "or a Governmental authority or a Government Entity" from specified entries and by inserting provisos excluding services supplied through an electronic commerce operator and notified under sub section (5) of Section 9 of the Odisha GST Act from specified exemption items in the TABLE; the amendment is made under provisions of the Act and indicates an operative commencement date.

Exemption scope narrowed: certain public entities removed and textile dyeing/printing services excluded from concession.
Amends the Odisha GST notification by substituting "Union territory or a local authority" for broader references to public recipients in specified items of serial number 3 and omitting the corresponding conditions for those items; and by inserting an exception excluding services by way of dyeing or printing of the specified textile and textile products after the reference to the Customs Tariff Act, 1975 in serial number 26, clause (b). The amendments take effect from 1 January 2022.

GST form amendment expands grounds for demands and adds intimation route through DRC-01A, updating disclosure fields.
The rules amend FORM GST DRC-03 by inserting reference to intimations under FORM GST DRC-01A in the heading; expanding item 3 to add audit, inspection or investigation, scrutiny, DRC-01A intimations, and specific GSTR mismatches as grounds for demand; inserting corresponding descriptors in item 5 to include scrutiny and DRC-01A intimations; and substituting the table at serial number 7 with a detailed format capturing tax period, place of supply, tax/cess, interest, penalty, fee, other components, total, ledger utilisation (cash/credit), and debit entry particulars.

Appointment of Appellate Authority: amended appeal routes and specified time limits for GST appeal filings.
The substituted rule 109A prescribes the Appointment of Appellate Authority by mapping appeal routes to the rank of the officer who passed the decision: Additional Commissioner Special Commissioner (Appeals); Senior Joint Commissioner Additional Commissioner (Appeals); Joint Commissioner officer not below Senior Joint Commissioner (Appeals); Deputy Commissioner/Assistant Commissioner/State Tax Officer officer not below Joint Commissioner (Appeals). Appeals by aggrieved persons must be filed within three months of communication; appeals by an officer directed to appeal must be filed within six months. The notification deems the amendment effective retrospectively.

Exemption for non-deliverable forward contracts requires OBU registration and no involvement of the taxpayer's permanent establishment.
Exemption under clause (4E) of section 10 applies only to income of a non-resident from transfer of non-deliverable forward contracts entered into with an offshore banking unit of an International Financial Services Centre holding a valid registration certificate from the International Financial Services Centres Authority, provided the contract is not entered into through or on behalf of the non-resident's permanent establishment in India, and the offshore banking unit must ensure compliance.