Gujarat SGST rate classification moves low-value footwear to the 6% Schedule and removes a textile-products entry.
Gujarat SGST rate classification is amended from 1 January 2022. The earlier notification relating to textile products is superseded, and the entry for specified textile products in the 2.5% Schedule is omitted. Footwear of sale value not exceeding Rs. 1,000 per pair is inserted in the 6% Schedule.

GST exemption classifications were updated to align specified tariff entries with revised Harmonised System codes.
Gujarat amended classification entries in the GST exemption table issued under section 11 of the Gujarat Goods and Services Tax Act, 2017, following changes in Harmonised System codes under the Customs Tariff Act, 1975. The tariff entries against serial numbers 4 and 29 were substituted with "4414" and "7419 80" respectively, effective 1 January 2022.

GST rate amendment: schedule substitutions and a new branded tender coconut water entry with annexure conditions.
The State GST rate notification is amended to substitute certain Schedule commodity entries and descriptions, insert a new entry for tender coconut water not in unit containers limited to products bearing a registered brand name or a brand name with an actionable claim/enforceable right (subject to annexure conditions), and omit a specified existing Schedule entry. The amendment becomes effective on the first day of January, 2022.

GST rate amendments update: state notification revises tariff entries across four schedules, effective start of year.
Amendment to the State GST rate notification substitutes, inserts and omits tariff headings and product descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including reclassifications for dairy, fats and oils, ores and concentrates, machinery, electronic components, nicotine and tobacco-related inhalation products, and certain aircraft and parts; the amendments take effect on 1 January 2022.

Input tax credit limited to supplier-filed invoices communicated via GSTR-2B; auction-based penalty recovery for detained goods introduced.
Input tax credit is restricted to invoices or debit notes furnished by the supplier in the outward supplies statement or invoice furnishing facility and communicated to the recipient via FORM GSTR-2B. Annual return and reconciliation for 2020-2021 are extended to 28 February 2022. Refunds where UID is missing require an attested invoice copy with FORM GST RFD-10. Timeframes for detention/seizure proceedings are tied to notices under section 129. A new rule permits recovery of unpaid penalty by auctioning seized or detained goods or conveyance with specified notice, auction procedures, payment, transfer of ownership and exceptions for perishable or hazardous goods. Sale proceeds are to be appropriated first to administrative costs, then dues and penalties, then other GST dues, with balances credited to the owner's ledger or bank account.

Amendment to GST notification narrows recipient category and removes conditions for certain services, effective start of year
Supersession of an earlier notification effects targeted amendments to the TABLE against serial number 3 by substituting the phrase "Union territory or a local authority" for the broader phrase that included Governmental Authority and Government Entity in specified items of the Description of Service column, and by omitting the Condition column entries for those specified items, with effect from the first day of January, 2022.

GST rate change: footwear of limited sale value reclassified under a different schedule, effective January first, 2022.
The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, supersedes a 2021 notification and amends the 2017 notification by omitting a serial entry in Schedule I (lower rate) and inserting a new serial entry in Schedule II (higher rate) to cover footwear of limited sale value per pair; the amendment takes effect from 1 January 2022.

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.