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.

GST notification amendment substitutes tariff codes in the TABLE, altering specified entries and taking effect from January.
Amendment substitutes specified TABLE entries in the earlier GST notification by replacing the entry at S. No. 4 with "4414" and the entry at S. No. 29 with "7419 80" under powers conferred by sub sections (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017; the amendment takes effect on 1 January 2022.

GST schedule amendment adds tender coconut water with brand-based eligibility and substitutes several tariff descriptions.
Amendment alters schedule tariff entries by substituting certain commodity codes and descriptions, omitting S. No. 101, and replacing S. No.141's code with 8807. It inserts S. No. 97A to cover tender coconut water not in unit containers, conditioned on bearing a registered brand name or a brand subject to an actionable or enforceable right, subject to ANNEXURE I conditions. The amendment is effected under section 11 and comes into force on the notification's commencement date.

GST schedule amendments update taxable classifications and tariff entries, altering rates and inserting and omitting specific goods.
Amendments modify Schedules I-IV of the Rajasthan GST notification by substituting, inserting and omitting specific tariff headings and commodity descriptions, adding new entries (including nicotine/tobacco inhalation products, tender coconut water with branded packaging, ores, machinery and additive manufacturing machines), reclassifying aircraft and parts, and clarifying exclusions and conditional treatments for various goods; the notification specifies its commencement as set in the instrument.

Input tax credit eligibility conditioned on supplier filing outward supply details and recipient receipt of automated FORM GSTR 2B.
Amendments condition input tax credit on supplier filing outward supply details in FORM GSTR-1 or via the invoice furnishing facility and on communication of those invoice details to the recipient in FORM GSTR-2B. They extend deadlines for a specified annual return and reconciliation statement, require attested invoice copies with refund applications when Unique Identity Numbers are missing, and introduce rule 144A prescribing inventory, notice, auction procedures, bidder pre deposit, payment notices and transfer of ownership for sale of detained or seized goods or conveyances, along with appropriation rules for sale proceeds.

GST notification amendment narrows beneficiary description to 'Union territory or a local authority' and removes conditions.
Amendment supersedes an earlier State Tax (Rate) notification and substitutes, in specified table entries, the phrase "Union territory or a local authority" for broader descriptions that included Governmental Authority or Government Entity, and omits the table column entries under "Condition" against the corresponding items. The amendment is effected under relevant provisions of the state GST Act and has a notified commencement date.

GST rate amendment reallocates low-value footwear to a higher state tax rate, changing its rate category effective next fiscal.
Amendment removes the Schedule I entry at serial number 225 (2.5% rate) and inserts a new Schedule II entry in the 6% column after serial number 171 for "footwear of sale value not exceeding Rs. 1000 per pair." The change is effected under the Meghalaya GST Act, 2017 and takes effect on 1 January 2022, thereby reclassifying these goods between the specified SGST rate schedules.

Commencement of amendments appointed: specified Haryana GST amendment provisions to come into force by gubernatorial notification.
The Governor, under the authority conferred by subsection (2) of section 1 of the Haryana Goods and Services Tax (Second Amendment) Act, 2021, appoints 1 January 2022 as the date on which the provisions of sections 2, 3 and sections 7 to 15 of the Act shall come into force, by notification issued through the Excise and Taxation Department and authenticated by the Additional Chief Secretary to Government, Haryana.

Section 164 notification activates specified HGST Eighth Amendment Rules into force effective start of January.
Notification under Section 164 appoints 1 January 2022 as the date on which rule 2, rule 3, clause (i) of rule 6 and rule 7 of the Haryana Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force, thereby fixing the effective date for implementation of those amendment provisions.

Tariff classification amendment excludes specified polyethylene and polypropylene packing bags and flexible bulk containers from a heading.
Corrigendum narrows the scope of heading 6305 by replacing it with 6305 [other than 63053200] and amends the description of "Sacks and bags, of a kind used for the packing of goods" to exclude specified woven and non-woven polyethylene or polypropylene bags and sacks (whether or not laminated) and flexible intermediate bulk containers through a bracketed exclusion.

Extension of notification validity: Customs exemption notification's operative period extended under statutory authority for an additional term.
The Central Government, exercising powers under the Customs Act in the public interest, amends Notification No. 45/2021-Customs by substituting in paragraph 2 the earlier terminal date with a later terminal date, thereby extending the operative period of the exemption contained in that notification.

Extension of last date for scrip-based scheme applications, with time-bar and revised late-cut consequences for filings.
Extension of the final date for online submission of claims under scrip-based export incentive schemes to 31 January 2022, superseding Handbook of Procedures provisions; applications after the revised cut-off are time-barred and late filing will not be permitted. The amendment revises para 3.13A to admit online claims for MEIS, SEIS, the 2% ad hoc incentive under para 3.25, ROSCTL and ROSL only up to the revised cut-off and prescribes specific late-cut percentages for applications filed on or before that date.

Input tax credit conditioned on supplier filings and Form GSTR 2B communication before recipients may claim credit.
Amendments condition input tax credit on supplier filing in FORM GSTR 1 or invoice furnishing and on communication via FORM GSTR 2B; extend filing dates for the 2020-2021 annual return and reconciliation statement; require attested invoice copy for refunds when Unique Identity Number is omitted; introduce rule 144A to permit recovery of penalties by auction/sale of detained or seized goods or conveyances with prescribed notice, bidding, payment and transfer procedures; and prescribe appropriation order for sale proceeds and updated forms and formats for attachment and auction processes.

Notification amendment limits eligible recipients to union territory or local authority and removes specified service conditions.
Amendment notification narrows recipient wording in the TABLE against serial number 3 by substituting "Union territory or a local authority" for longer phrases in items (iii), (vi), (vii), (ix) and (x), and omits the corresponding entries in the "Condition" column for those items, with the change taking effect on the stated commencement date.

GST rate amendment adds a new taxable entry for low value footwear and removes a prior lower rate exemption.
The Government of Goa, under the Goa Goods and Services Tax Act, 2017, supersedes an earlier notification and amends the rates notification by omitting serial number 225 in Schedule I (2.5%) and inserting a new entry after serial number 171 in Schedule II (6%) for footwear of sale value not exceeding Rs. 1000 per pair; the amendment takes effect on 1 January 2022.

Tariff code amendment: substitution of specified tariff entries under Goa GST notification, effective from the start of next year.
Amendment of a Goa GST notification substitutes specified tariff headings in the notification's schedule, replacing the table entries at S. No. 4 and S. No. 29 with revised tariff codes, and takes effect on the first day of January following publication.