Vault manager registration and operational rules require infrastructure, gold standard compliance and controlled creation of Electronic Gold Receipts.
These regulations create a framework for registration and supervision of Vault Managers providing vaulting services for trading in Electronic Gold Receipts, specifying eligibility (corporate form, minimum net worth, financial security deposit, infrastructure and insurance), detailed operational duties (acceptance through accredited refineries, adherence to gold standard, storage in recognised vaults, creation of Electronic Gold Receipts only against physical gold, recordkeeping and reconciliation), procedures for creation and withdrawal of Electronic Gold Receipts via depositories, indemnity for depositor loss, inspection and audit powers of the Board, and enforcement under the intermediaries' regulatory provisions.

Tax rate modification: Kerala reclassifies certain footwear under GST, shifting its schedule and applicable rate.
Amendment to the State GST notification omits serial number 225 from Schedule I and inserts a new serial entry in Schedule II reclassifying specified footwear to a different tax rate; the Government exercises powers under the Kerala State Goods and Services Tax Act to supersede an earlier notification and gives the amendment effect from the first day of January, 2022.

Tariff classification correction narrows taxable items by excluding specific woven and non-woven polyethylene and polypropylene packing bags.
Corrigendum amends clause (b), sub clause (xx) of the earlier notification by qualifying the tariff entry to read 6305 [other than 6305 3200] and by revising the description of sacks and bags used for packing to exclude woven and non woven polyethylene or polypropylene bags and sacks, whether or not laminated, and flexible intermediate bulk containers.

Commencement of Section 8 provisions: specified subsections of the Kerala Finance Act come into force from 1 January 2022.
The Government, exercising powers under clause (b) of sub section (2) of section 1 of the Kerala Finance Act, 2021, appoints the 1st day of January, 2022 as the date on which sub section (1), sub section (2), and sub sections (6) to (14) of section 8 of the Act shall come into force; the notification notes this is made following the Goods and Services Tax Council's recommendation.

Commencement of GST amendment provisions: specified sub rules of rule two to come into force from January first.
The Government notifies that sub-rule (2), sub-rule (3), clause (1) of sub-rule (6) and sub-rule (7) of rule 2 of the Kerala Goods and Services Tax (Ninth Amendment) Rules, 2021 shall come into force on the first day of January, 2022, acting pursuant to the earlier enabling notification and following the recommendation of the Goods and Services Tax Council.

Amendment to FORM GST DRC-03 expands grounds for demand and adds intimation via FORM GST DRC-01A.
The Tenth Amendment revises FORM GST DRC-03 to insert reference to intimation of tax ascertained through FORM GST DRC-01A, expands itemised reasons for issuance to include audit, inspection or investigation, scrutiny, specified mismatches between return forms and other categories, appends procedural descriptors to item 5 after the existing timeline, and substitutes the table at serial number 7 with a detailed columnar format covering tax period, place of supply, tax/cess, interest, penalty, fee, other amounts, total and ledger utilisation with debit entry details.

GST notification amendment narrows beneficiary entities and removes specified conditions under SGST law, effective 1 January 2022.
The notification amends the table in the State GST notification by substituting references to "a Governmental Authority or a Government Entity" with "Union territory or a local authority" in specified items and omits the conditions previously attached to those items; the amendment is effected under the cited State GST Act powers and takes effect from 1 January 2022.

Service of notices and orders: expanded authorised modes including electronic delivery; failure triggers affixture and newspaper publication.
Amendment broadens authorised modes for service of notices and orders to include personal delivery, fax, electronic mail, electronic instant messaging services, courier, speed post and registered post; electronic communications must be digitally signed and bounced mail does not constitute valid service, while fax transmissions must note page count. If service cannot be effected, notices or orders may be affixed to the outer door or a conspicuous part of premises with a written report in the presence of two witnesses; failing that, notice must be published in at least two newspapers including an English national daily and a regional language paper in the relevant area.

Service of notices expanded to include electronic delivery with digital signature, affixture and newspaper publication as alternatives.
Rule 7 prescribes service of notices and orders by personal delivery, authorised agent, fax, electronic mail or instant messaging, courier, speed post or registered post to residence, last known residence, place of business or work; electronic communications must be digitally signed and bounced email is not valid service. Failing service by those modes, notices may be affixed on the premises with a written report in presence of two witnesses, and if affixture fails, notices shall be published in two newspapers including an English daily and a regional paper in the local language.

Service of notices: amended to permit electronic delivery with digital signature and alternative affixture and newspaper publication.
Amendment replaces rule on service to allow personal delivery or to an authorised agent, and service by fax, electronic mail, electronic instant messaging services, courier, speed post, or registered post to the person's residence, last known residence, or place of business or employment; fax must note transmission and page count for annexures; electronic communications must be digitally signed and an email bounce does not constitute valid service. Failing these modes, a notice may be affixed at the premises with a written report in presence of two witnesses, and if affixture fails, the notice must be published in two newspapers including a nationwide English daily and a regional language paper where the person was last known to reside or carry on business.

Commencement of amended GST provisions: specified sections of Puducherry GST Amendment Act come into force on appointed date.
The Lieutenant Governor, under clause (b) of sub section (2) of section 1 of the Puducherry Goods and Services Tax (Amendment) Act, 2021, appoints the commencement date for sections 2, 3, 7 to 12 and 14 to 16, bringing those provisions into force by Government notification issued by the Commercial Taxes Secretariat and signed by the Development Commissioner cum Principal Secretary (Finance).

Commencement of specified Puducherry GST amendment provisions notified to take effect from the prescribed commencement date.
Notification designates the commencement date for specific provisions of the Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2021, bringing into force sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the amendment rules by notifying the prescribed commencement date as effective for those provisions.

GST notification amendment revises tariff classifications for specified items, substituting HS codes and effective from announced date.
Amendment to a Puducherry GST rate notification substitutes specified tariff classification codes in the schedule: serial number 4 is replaced with "4414" and serial number 29 is replaced with "7419 80". The Government, exercising powers under the Puducherry Goods and Services Tax Act, issues the substitution and specifies its commencement at the start of the following calendar period.

GST schedule amendment: reclassification and new branded tender coconut water entry effective from the notified date.
The notification amends the Puducherry GST (Rate) Schedule by substituting specified tariff codes and descriptive entries, inserting a new serial entry classifying tender coconut water not in unit containers when bearing a registered brand name or where an actionable brand right exists (subject to annexure conditions), and omitting one existing serial entry. The amendment is effected through substitution, insertion and omission in the Schedule under powers of section 11(1) of the Puducherry GST Act and takes effect from the stated effective date.

GST rate amendments: Revised tariff classifications and descriptive entries reallocating goods across multiple rate schedules.
Amendments to the Puducherry GST rate notification revise tariff entries and descriptions across Schedules I-IV, effecting substitutions, insertions and omissions of specific HS headings and descriptive entries - including foodstuffs, fats and oils, prepared meats and juices, nicotine and tobacco inhalation products, various ores and concentrates, machinery, electronic and optical goods, aircraft components, and tender coconut water with registered brand qualifications - thereby reallocating goods among the 2.5%, 6%, 9% and 14% rate schedules; effective 1 January 2022.

Input tax credit condition: supplier must file outward supplies and details must appear in Form GSTR 2B.
The amendment conditions input tax credit on supplier compliance: no credit for invoices or debit notes whose details are required under section 37 unless the supplier furnishes those details in FORM GSTR 1 or via the invoice furnishing facility and those details are communicated to the recipient in FORM GSTR 2B. The rules also introduce a structured auction process for recovery of penalties on detained or seized goods or conveyances, prescribe appropriation priorities for sale proceeds, and substitute and insert multiple forms and timelines.

GST schedule amendment reallocates low-value footwear into a higher-rated category, superseding earlier notification and taking effect soon.
The State Government supersedes the notification of 18th November 2021 and amends the 30th June 2017 notification by omitting serial number 225 from Schedule I (2.5% category) and inserting serial number 171A1 into Schedule II (6% category) to cover footwear of sale value not exceeding the prescribed low value threshold per pair; the amendment takes effect from 1 January 2022.

GST recipient definition narrowed, replacing broader governmental references and removing linked condition entries.
The State government amends the specified notification by substituting the phrases identifying recipients in serial number 3 of the TABLE with "Union territory or a local authority" for listed items, and omits the corresponding entries in the Condition column for those items; the amendment supersedes the earlier notification and takes effect from the notified commencement date.

GST notification amendment narrows recipient scope and removes conditions for specified service entries, effective January onward.
The notification narrows recipient descriptions in specified items by substituting "Union territory or a local authority" for broader phrases that included "Governmental Authority" and "Government Entity," and omits the Condition column entries for items (iii), (vi), (vii), (ix) and (x); these amendments take effect from 1 January 2022.

GST rate amendment: low-value footwear moved into a reduced-rate schedule, altering taxable classification under the State GST.
The State Government, exercising powers under section 9(1) and section 15(5) of the Rajasthan GST Act, amends the earlier notification by omitting a specified entry from the lower-rate Schedule I and inserting a new serial entry in Schedule II addressing footwear by sale value per pair; the insertion is placed after an existing serial number and identified by a new serial number and tariff description, with the amendment taking effect from the commencement date stated in the notification.