FinTech grant framework supports product development, sandbox testing, sustainable finance, acceleration and listing subject to eligibility and milestones.
Eligible FinTech entities may receive grants for product development, proof-of-concept activities, sandbox experimentation, sustainable-finance solutions, accelerator capacity-building and listing support. Applications undergo eligibility and regulatory due diligence, including KYC-AML, disclosure and corporate-governance compliance, followed by Evaluation Committee recommendations and grant-specific sanction conditions. Disbursement is linked to agreed milestones and ordinarily made on a reimbursement basis. Recipients must operate from the IFSC during relevant programmes, meet applicable incorporation and authorisation requirements after successful completion, and comply with end-use and implementation restrictions.

Commencement of GST amendment provisions: specified sections appointed to commence on a nominated date to take effect.
The Governor, under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appoints the 1st day of August, 2021 as the date on which the provisions identified as section 35 at Sl. No. 4 and section 44 at Sl. No. 5 of the Assam Goods and Services Tax (Amendment) Act, 2021 shall come into force.

Commencement of Section 50 appointed; provisions take effect from 1 June 2021 under Assam GST Act.
The State appointed 1 June 2021 as the date on which the amended provision identified as section 50 at Sl. No. 6 of the Assam Goods and Services Tax (Amendment) Act, 2021 shall come into force, invoking the power to appoint commencement dates under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 by a notification issued by the Finance (Taxation) Department.

GST classification change alters schedule entries, omitting one item and adding low-value footwear to another rate.
The State Government amends GST schedule entries by omitting a specified entry from Schedule I and inserting a new serial entry in Schedule II classifying footwear of sale value not exceeding the specified threshold per pair under a distinct entry number; the amendment supersedes the earlier departmental notification and takes effect from the stated commencement date.

Amendment to GST notification narrows eligible service recipients to union territory or local authority, removing broader government entity references.
The state GST notification narrows eligible recipients in specified service descriptions by replacing broad references to "Governmental Authority" and "Government Entity" with "Union territory or a local authority" in multiple table items, and omits the corresponding conditions entries for those items; the amendment supersedes an earlier departmental notification and takes effect on the stated commencement date.

Amendment to GST notification updates tariff code entries and takes effect on 1 January 2022.
Amendment substitutes specified tariff code entries in an existing GST notification under Section 11(1) of the Madhya Pradesh Goods and Services Tax Act, 2017: S. No. 4 (column (2)) is replaced with "4414" and S. No. 29 (column (2)) is replaced with "7419 80" in notification No. F A-3-23-2018-1-V(69). The amendment takes effect on 1 January 2022 and is issued on the recommendation of the Council.

Tariff classification amendments: substitution and insertion of HS codes and descriptions altering GST treatment for specified goods.
The notification amends the Madhya Pradesh SGST Schedule by substituting commodity codes and product descriptions at specified serial numbers, omitting one prior entry, and inserting a new entry 97A for tender coconut water not in unit containers that qualifies only when bearing a registered brand name or an enforceable brand right, subject to annexure conditions; the amendments take effect from 1 January 2022.

GST schedule amendments revise tariff entries and product classifications, changing descriptions and adding new taxable categories.
Amendments substitute, insert and omit specific tariff headings and descriptive entries across Schedules I-IV of the Madhya Pradesh SGST notification, revising product classifications (including foodstuffs, fats and oils, aircraft and parts, machinery, electronic components, ores and concentrates, and certain tobacco/nicotine products) by textual replacement of serial numbers, HS codes and column descriptions, and by adding new Sl. Nos. with corresponding headings, thereby altering the descriptive scope of goods subject to the stated GST rate bands.

Input tax credit conditions tightened requiring supplier filing and GSTR-2B communication before credit can be claimed.
Amendments condition claiming input tax credit on supplier furnishing of outward supply details and communication via FORM GSTR-2B; extend filing deadlines for the 2020-2021 annual return and reconciliation statement; require attested invoice copies for refunds where the applicant's Unique Identity Number is missing; shorten certain detention/seizure timelines; introduce procedures for penalty recovery by sale of detained or seized goods or conveyance by auction with specified notice, bidding, payment and transfer processes; prescribe prioritized appropriation of sale proceeds; and revise attachment and objection forms and related procedural cross-references.

Specified premises definition expanded; altered GST treatment for restaurant services at high tariff hotels under state SGST amendment.
The notification expands vehicle-related language to include motor cycle, omnibus or any other motor vehicle, inserts an exclusion for supply of restaurant service other than services supplied by restaurants or eating joints located at specified premises, and amends the Explanation to align vehicle definitions with additional clauses of the Motor Vehicle Act and to define specified premises as hotel accommodation with declared tariff above a prescribed threshold per unit per day. The amendments are effective from 1 January 2022.

E commerce operator exclusion clarified: certain listed service provisions do not apply to services supplied through e commerce operators.
The amendment deletes the phrase "or a Governmental authority or a Government Entity" from specified service descriptions and inserts provisos excluding services supplied through an electronic commerce operator from certain listed items; these changes are effective from 1 January 2022.

State tax amendment narrows recipient categories and excludes dyeing or printing services from concession, effective from start of year.
Amendment narrows the recipient categories in serial number 3 by substituting broader references to government entities with the narrower phrase "Union territory or a local authority" for specified items and omits the related conditions; and amends serial number 26 to insert an exclusion for services by way of dyeing or printing of the specified textile and textile products. The amendments are effective from the first day of January, 2022.

State tax rate amendment updates GST schedule entries for textiles and related goods, changing classifications and operative rates.
Amendments to the State GST rate notification delete specified entries in Schedule I, omit and replace entries in Schedule II with numerous detailed textile-related tariff classifications and substitute descriptive wording for several items, and omit listed entries in Schedule III; the notification sets the effective date of these changes as 1 January 2022 under the State GST taxing and apportionment powers.

Amendment to State GST rate notification deletes specified schedule entries and revises software classification, with retrospective effect.
Amendment to the State GST rate notification deletes an entry from the 6% schedule and removes the qualifying phrase concerning Information Technology software from the 9% schedule, thereby changing the scope and classification of taxable supplies under those rate entries; the textual deletions amend the principal rate notification and are given retrospective effect from the date specified in the notification.

Appeal jurisdiction under Haryana GST Rules clarified: appellate forum allocation, appeal timelines, and Commissioner transfer powers.
Allocation of appellate forum is prescribed by officer rank: appeals from Additional Commissioner orders go to the Commissioner of State Tax, and appeals from officers up to Deputy Commissioner go to the Joint Commissioner of State Tax (Appeals); the Rules set distinct filing periods for affected appellants. The Commissioner of State Tax may transfer appeals between appellate authorities for recorded administrative reasons and may club multiple appeals with substantially similar grounds and assign them to one appellate authority.

Appointment of Joint Commissioners of State Tax (Appeals) to exercise powers and duties under the HGST Act.
Appointment of Joint Commissioners of State Tax (Appeals) to perform functions under the Haryana Goods and Services Tax Act, 2017 by executive notification, vesting them with the statutory powers and those prescribed by rules to enable administration and adjudicatory functions relating to state GST appeals.

Input tax credit eligibility requires supplier GSTR 1 reporting and GSTR 2B communication under amended GST rules.
Amendments condition input tax credit on supplier reporting in the outward supplies statement or invoice furnishing facility and communication via FORM GSTR-2B; set extended deadlines for FY2020-21 annual return and reconciliation statement; require attested invoice copies for refunds where UIN is absent; revise detention/seizure timelines and clarify penalty wording; insert rule 144A establishing auction based recovery procedures for detained or seized goods/conveyances with related forms; and substitute rule 154 prescribing the hierarchy for appropriation of sale proceeds.

Delegation of enforcement powers under DGST Act conferred to designated officer; temporary exclusive authority imposed.
Powers under the Delhi Goods and Services Tax Act, 2017 relating to assessment, inspection, search, seizure and provisional attachment are delegated to a specified Proper Officer for a listed taxpayer, and the jurisdictional Proper Officer is precluded from exercising those powers for a period of 120 days from issuance or until further orders.

Delegation of investigation powers: designated officer authorised under GST provisions; jurisdictional officer barred from exercising those powers temporarily.
The Commissioner delegates specified GST enforcement powers to a named Proper Officer for a particular taxpayer, subject to a time limit of 120 days or until further order. During this period the jurisdictional Proper Officer is barred from exercising those same powers in relation to that taxpayer, creating exclusive authority for the designated officer.

Deadline extension for scrip based export incentives fixes final filing cutoff and preserves revised late cut regime.
Extension of the Last Date of Submitting Applications for specified scrip based export incentive schemes sets a final online filing deadline for claims under MEIS, SEIS, the ad hoc 2% incentive, ROSCTL and ROSL; applications after the deadline will be time barred and late cut provisions will not permit later submissions. The notification also prescribes a revised Late Cut schedule applicable to applications filed on or before the final date, superseding earlier Handbook of Procedures provisions and confirming the finality of the revised filing and entitlement reduction regime.