Commencement of GST amendment provisions appointed; specified sections commence from the first day of January two thousand twenty-two.
Under powers conferred by clause (c) of sub section (2) of section 1 of the Uttarakhand Goods and Services Tax (Amendment) Act, 2021, the Governor, satisfied of public interest, has appointed the 1st day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Amendment Act shall come into force by state notification issued by the Finance Department.

GST rule commencement notification fixes the effective date for specified amendment provisions under the Uttarakhand tax rules.
The State Government notified 1 January 2022 as the date on which rule 3, rule 4, clause (i) of rule 7 and rule 8 of the Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2021, would come into force. The notification was issued under the enabling provision in rule 1(2) of the amending rules and fixes the commencement date in public interest.

GST rule amendments expand tax intimation reporting, revise fund-sharing for consumer awareness, and replace Central references with State authority.
The amendment rules update the Uttarakhand GST Rules, 2017 from 01 December 2021, with specified retrospective effect for rule 97. They substitute references from "Central" to "State," revise the fund-sharing mechanism for GST publicity and consumer awareness, and require availability of consumer welfare funds as a condition. The rules also expand FORM GST DRC-03 to cover intimation through FORM GST DRC-01A, scrutiny, inspection, investigation, and mismatch cases, while revising the debit-entry table particulars.

GST notification amendment narrows eligible recipients to union territory or local authority, removing specified condition entries and applying retrospectively.
The notification amends the TABLE at serial number 3 of the State Tax (Rate) schedule: it substitutes the phrases identifying eligible recipients in items (iii), (vi), (vii), (ix) and (x) to read "Union territory or a local authority" and omits the corresponding entries in the "Condition" column for those items. The amendment supersedes the earlier notification and is effective from 1 January 2022.

Tariff code amendment: substitution of HS codes in State GST rate notification, effective from start of year.
The State GST rate notification is amended to substitute tariff entries in the TABLE: at S. No. 4, column (2) is replaced by "4414"; at S. No. 29, column (2) is replaced by "7419 80". The amendment is made under section 11(1) of the Delhi GST Act, 2017, on Council recommendations and takes effect from the first day of January, 2022.

State tax rate amendment revises tariff classifications and adds tender coconut water with brand based eligibility conditions.
The notification amends the State GST rate Schedule by substituting tariff codes and product descriptions at specified Schedule entries, omitting S. No. 101, and inserting a new entry for tender coconut water not in unit containers which is covered when bearing a registered brand name or a brand name with an actionable claim or enforceable right, subject to annexure conditions; the amendments are effective from 1 January 2022.

GST rate amendment: Delhi revises SGST tariff entries and commodity classifications, changing schedule allocations effective January first.
Amends the Delhi GST rate notification by substituting and inserting tariff codes and descriptive entries across Schedules I-IV to reclassify commodities (including foodstuffs, fats and oils, animal products, minerals and ores, machinery, electronics, tobacco- and nicotine-related inhalation products, and aviation items), omitting certain entries and specifying carve-outs and exclusions; these classification and schedule reallocations take effect from 1st day of January, 2022.

GST threshold change reduces the aggregate turnover requirement for registration, altering the qualifying limit effective from the stated date.
The Governor of Mizoram, under sub rule (4) of rule 48 of the Mizoram GST Rules, 2017, amends Notification No. 13/2020 - State Tax by substituting the previously specified monetary threshold in its first paragraph with a lower monetary threshold, effective from 1 April 2022, thereby changing the aggregate turnover criterion for the notification's applicability.

Authority for Advance Ruling composition amended: member substituted, altering UTGST authority roster upon publication now.
The Central Government amends the notification constituting the Authority for Advance Ruling in Union territories by substituting, at Sl. No. 2 in the Table, item (i) in column (3) with: Dr. Manjot Kaur, Joint Commissioner, Central Goods and Services Tax Commissionerate, Chandigarh Zone. The amendment takes effect from the date of publication in the Official Gazette.

Turnover threshold for GST composition reduced, narrowing applicability and altering taxpayer eligibility from the stated effective date.
The amendment modifies the first paragraph of the earlier state commercial taxes notification by substituting the previously stated higher turnover threshold with a lower turnover threshold, narrowing the class of taxpayers to which that notification applies; the substitution is made under the state SGST rule empowering amendments on the Council's recommendation and takes effect from the specified effective date.

Exchange rate determination for customs conversions establishing separate import and export rates for listed foreign currencies.
Determination under the Customs Act sets specific exchange rates for conversion between Indian rupees and listed foreign currencies for customs valuation, effective from 18th March, 2022, superseding the prior notification; Schedule I provides per unit import and export rates and Schedule II provides rates per one hundred units for designated currencies.

GST rate revisions: amendments to State Tax (Rate) notification reclassify textile and related goods across revised State tax schedules.
The notification amends the State Tax (Rate) schedule classifications: it omits specified entries from Schedule I (2.5%) and Schedule III (9%), and restructures Schedule II (6%) by omitting certain serial numbers and inserting numerous new serial numbers with detailed tariff headings and commodity descriptions covering woven, knitted and crocheted fabrics, yarns, threads, staple and filament fibres, made-up textile articles and related goods. Several schedule descriptions are substituted and new serial entries for textile and furnishing articles are added. The notification takes effect on 1 January 2022.

GST threshold reduction for state registration narrows applicability, altering turnover criterion for taxpayer registration and compliance.
Under sub-rule(4) of rule 48 of the Himachal Pradesh Goods and Services Tax Rules, 2017, Notification No. 13/2020 State Tax is amended: in the first paragraph, with effect from the 1st day of April, 2022, the words "fifty crore rupess" are substituted by the words "twenty crore rupees", effecting a reduction in the turnover threshold governing the notification's applicability.

Investment concentration limits for Category III AIFs revised, with higher threshold for large-value accredited-investor funds.
Amendment substitutes clause (d) of sub-regulation (1) of regulation 15 to restrict Category III AIFs to a capped share of investable funds in any single Investee Company, by direct investment or through units of other AIFs, while permitting large value funds for accredited investors a higher allowable concentration; for listed equity the applicable cap may be calculated on either investable funds or the scheme's net asset value, subject to conditions specified by the Board.

Extension of exemption validity under Competition Act increases notification period by substituting five years with ten years.
The Central Government, exercising powers under clause (a) of section 54 of the Competition Act, amended the Ministry of Corporate Affairs notification S.O. 2039(E) dated 29 June 2017 by substituting the words "five years" with "ten years" to extend the temporal validity of the exemption, the amendment being declared in the public interest.

Commencement of GST amendment rules sets 1 January 2022 as the effective date for specified provisions.
The Uttar Pradesh Goods and Services Tax (Fifty Third Amendment) Rules, 2021 are brought into force in part from 1 January 2022. The notified operative provisions include sub-rule (2) of rule 2, rule 3, clause (i) of rule 8, and rule 9, which are deemed to have commenced from that date. The notification functions as a commencement order and fixes the effective date for the specified amendments under the Uttar Pradesh GST Rules, 2017.

Exemption from annual return filing for registered persons below specified turnover threshold for the 2020-21 financial year.
Registered persons with aggregate turnover up to the stated threshold in the 2020-21 financial year are exempted from furnishing the annual return for that year under the proviso to the return-filing provision of the Assam GST framework; the exemption is notified on the Council's recommendation and is deemed effective from 1 August 2021.

GST payment disclosure procedures expand Form DRC-03 to cover tax intimation, scrutiny, mismatches, and ledger-use particulars.
Rule 137 extends the period for retaining specified accounts and records from four years to five years. FORM GST DRC-03 is expanded to cover payments following tax intimation through FORM GST DRC-01A, scrutiny, inspection, and mismatches between return forms. Its payment table is replaced with a detailed format requiring tax-period, place-of-supply, payment-component, ledger-utilisation, and debit-entry particulars.

Amendment of customs notification replaces the table of show cause notices to record updated issuers and tribunal orders.
Amendment substitutes the existing table in Notification No. 18/2020 Customs (N.T./CAA/DRI) dated 03.03.2020 with a revised table listing two show cause notices, specifying each notice number and date, the addressees, the issuing officer or office, and the corresponding tribunal order cited alongside.

State GST rate amendment expands vehicle definitions and adds restaurant-service exclusion for high tariff hotel premises.
The notification amends State GST rate provisions by expanding transport category wording to include motor cycle, omnibus and any other motor vehicle; inserting a clause that brings within the notification supply of restaurant service other than those supplied by restaurants and eating joints located at specified premises; revising the Explanation to define motor cycle, motor vehicle and omnibus by reference to specified clauses of the Motor Vehicle Act; and defining specified premises as hotel accommodation units with a declared tariff above the prescribed per unit per day threshold.