GST record retention extends to five years, while DRC-03 expands tax-payment reporting for scrutiny, inspections and return mismatches.
The amendment extends the retention period under rule 137 from four years to five years. FORM GST DRC-03 is revised to cover intimation of tax ascertained through FORM GST DRC-01A, scrutiny, inspection, and return mismatches. Its payment-details table is replaced to record the tax period, applicable Act, place of supply, tax, cess, interest, penalty, fee, other amounts, total, ledger utilised, and debit-entry particulars.

Exchange of information: treaty requires mutual tax information sharing with confidentiality and limits on disclosure.
The Protocol replaces Article 26 with a comprehensive Exchange of Information provision requiring competent authorities to exchange foreseeably relevant information, including documents or certified copies, for implementing the Agreement or administering domestic tax laws. Exchanged information is to be treated as secret and disclosed only to specified authorities for assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes unless both States' laws and the supplying authority permit other uses. Limitations prohibit requests that violate domestic law, seek unobtainable documents, or reveal trade secrets or public policy contrary information, but bank secrecy or fiduciary status alone does not permit refusal to supply ownership information.

GST rate notification amendment expands motor vehicle scope and narrows restaurant service exemption to specified premises.
The notification amends the GST rate schedule by substituting vehicle terminology to include "motor cycle, omni bus or any other motor vehicle," inserts a new clause excluding restaurant services except those at specified premises, expands Explanation cross-references to the Motor Vehicle Act for vehicle definitions, and adds an Explanation defining specified premises as hotel accommodation with a declared tariff above a specified per-unit threshold. The amendment is issued under section 9(5) of the Puducherry GST Act and takes effect from 1 January 2022.

GST notification amendment removes 'governmental authority' wording and excludes services supplied through electronic commerce operators from specified entries.
The Puducherry GST rate notification amends the Table in G.O. Ms. No. 12/2017 by omitting the words "or a Governmental authority or a Government Entity" from the Description of Services at serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 that those items shall not apply to services supplied through an electronic commerce operator notified under sub section (5) of Section 9 of the Puducherry Goods and Services Tax Act, 2017. The amendments take effect from the first day of January, 2022.

GST rate amendment narrows eligible public bodies and inserts a textile dyeing and printing service exclusion in notification.
The amendment substitutes specified phraseology under serial number 3 in the Puducherry GST (Rate) notification, limiting referenced entities to "Union Territory or a Local Authority" and omitting the table conditions for the affected items; it also inserts an exclusion at serial number 26 for services by way of dyeing or printing of the specified textile and textile products, with the changes effective from 1 January 2022.

Goods and services tax amendment aligns State law, revising supplies, annual returns, interest, detention, appeal, and information powers.
The Tripura State Goods and Services Tax (Fourth Amendment) Act, 2021 aligns the State GST law with corresponding Central GST amendments and revises multiple compliance and enforcement provisions. It inserts a deeming rule treating transactions between a non-individual entity and its members or constituents as supplies between separate persons, amends input tax credit conditions, substitutes the annual return framework, modifies interest on delayed tax payment, expands the meaning of self-assessed tax, and restates provisional attachment powers. The Act also revises detention, seizure, appeal, information, disclosure, and Schedule II provisions, including altered penalty rules and procedural timelines.

Definition of specified premises revised, altering restaurant service classification and motor vehicle definitions under state GST rules.
Amendment expands vehicle terminology to include motor cycle, omnibus and other motor vehicles, inserts a new clause addressing supply of restaurant service other than those supplied at specified premises, and amends the Explanation by aligning motor cycle, motor vehicle and omnibus with definitions in the Motor Vehicle Act, 1988; it further defines specified premises as hotel accommodation units with declared tariff above a stated threshold. These changes are effective from 1st January, 2022.

GST notification amendment removes governmental-entity wording and excludes services via electronic commerce operators from certain rate provisions.
Amendment deletes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A, and adds provisos excluding specified rate-applicability sub-items from applying to services supplied through an electronic commerce operator notified under the law; the amendments take effect from the first day of January, 2022.

GST rate notification amendment narrows eligible recipients and adds exclusion for dyeing or printing of textiles.
The notification amends the TABLE: for serial number 3, items (iii),(vi),(ix),(x) and (vii) in the Description of Service replace broader recipient wording with "Union territory or a local authority" and omit the corresponding entries in the Condition column for items (iii),(vi),(vii),(ix),(x). For serial number 26, in item (i)(b) the words "except services by way of dyeing or printing of the said textile and textile products" are inserted. The amendments take effect from 1 January 2022.

GST rate amendment: reclassification of textile and related goods changes rate applicability under state tax schedules.
Amendment revises the State GST rate notification by omitting specified serial entries in Schedule I (2.5%), and by deleting, substituting and inserting numerous tariff items and descriptions in Schedule II (6%)-particularly detailed headings for woven fabrics, yarns, staple fibres, narrow and pile knitted fabrics, made-up textile articles and related textile goods-and omits certain serial numbers in Schedule III (9%). The changes reclassify and adjust rate applicability for the listed textile and related products as set out in the schedules.

SGST rate amendment removes specified Schedule entries, altering taxable classification and taking effect in late October.
Amendment modifies Notification No. 1/2017-State Tax (Rate) by omitting serial number 243 from Schedule II (6%) and deleting the words "in respect of Information Technology software" from the column (3) description for serial number 452P in Schedule III (9%), pursuant to section 9(1) and section 15(5) of the Himachal Pradesh GST Act; effective from 27th October, 2021.

GST rate amendment updates schedules to omit and insert detailed textile tariff entries and revises applicable rates and effective date.
Amendment to the Puducherry GST rate notification omits specified serial entries from Schedule I (2.5%) and Schedule III (9%), and comprehensively reconfigures Schedule II (6%) by removing certain serial numbers and inserting multiple new HS-heading level entries for woven fabrics, yarns, staple fibres, monofilaments, narrow and pile fabrics, made-up textile articles and related items, with several descriptive substitutions to clarify scope. The changes refine tariff classification by material, weight and processing status and take effect on 1 January 2022.

Aadhaar authentication required for GST refund and revocation applications, with refunds credited only to PAN-linked bank accounts.
Amendments require Aadhaar authentication of specified persons (proprietor, partner, karta, specified directors, office-bearers, trustees or authorized signatories) to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and integrated tax export refunds; bank accounts for refunds must be in the applicant's name and obtained on the applicant's PAN, and proprietors must link PAN with Aadhaar or provide enrolment ID and specified identity documents until Aadhaar is allotted.

Delisting via open offer: acquirer may seek delisting if intention is declared upfront and regulatory conditions are met.
Amendments permit an acquirer who announces an open offer to also make a delisting offer if the intention is declared upfront; eligible acquirers must not be promoters, persons in control, associated with promoters, or holders above specified thresholds, and must disclose both the open offer price and an indicative delisting price (with rationale and minimum book value). If the delisting threshold is met, tendering shareholders receive the indicative price; if not, they receive the open offer price. Failed delisting, competing offers, withdrawal rights, further delisting attempts when non public holdings exceed limits, scale down options to retain listing, and related disclosure and timing rules are provided.

Anti-dumping duty on aluminium flat rolled products from China imposed with product exclusions and five-year duration.
Imposes anti-dumping duty on certain flat rolled products of aluminium under headings 7606 and 7607 originating in, or exported from, the People's Republic of China, after findings of positive and significant dumping margin, material injury to the domestic industry, and causal link with dumped imports. The notification excludes can-body stock, aluminium foil up to 80 microns, and lithograde aluminium coils of width above 1150 mm, and provides that the duty applies for five years from publication unless revoked, superseded, or amended earlier.

State GST notification amendment expands vehicle and restaurant service scope and defines specified premises for higher tariff hotels.
Amendment broadens vehicle references to include motor cycle, omnibus and other motor vehicles, inserts an exclusion for restaurant services not supplied at specified premises, expands Explanation cross references to Motor Vehicle Act definitions, and defines specified premises as hotels with declared tariff above the prescribed threshold per unit per day. The revised provisions are made effective from the commencement date set in the notification.

Electronic commerce operator exclusion added to specified service exemptions, removing governmental entity wording and limiting applicability.
The notification omits the phrase "or a Governmental authority or a Government Entity" from the Description of Services for specified entries and inserts provisos to provide that certain items shall not apply to services supplied through an electronic commerce operator and notified under the relevant GST statutory provision, thereby excluding such e-commerce-supplied services from those entries; the amendment takes effect on the notification's stated commencement date.

Amendment to SGST rate notification narrows covered recipients and excludes dyeing or printing services, effective next year.
The notification narrows recipient scope in multiple listed service items by substituting "Union territory or a local authority" for broader recipient language and omits the associated conditional entries; it also inserts an exclusion for services by way of dyeing or printing of textile and textile products in a separate service item. These amendments to the State Tax (Rate) notification are effective from the first day of January, 2022.

GST rate schedule amendments reclassify numerous textile and allied goods, altering applicable State tax entries effective from the specified commencement date.
Amendment modifies Notification No. 1/2017-State Tax (Rate) by omitting, substituting and inserting specified serial numbers and tariff entries across Schedule I (2.5%), Schedule II (6%) and Schedule III (9%), with detailed additions chiefly covering textile and related product descriptions under the 6% schedule; the changes take effect on 1 January 2022.

Section 80C deduction: Jeevan Akshay VII designated as qualifying annuity plan for assessment year and subsequent years.
The Government specifies the Jeevan Akshay VII annuity plan, as filed with the regulator, as qualifying under the statutory provision for tax deduction; this specification applies from the assessment year stated in the notification and for subsequent years, making contributions under the named annuity plan eligible for the deduction subject to the provision's conditions.