Limitation period extension and expanded GST DRC-03 categories adding DRC-01A intimations and mismatch grounds rules
The amendment extends the limitation period in rule 137 from four years to five years (effective 30 November 2021) and amends FORM GST DRC-03 to add intimation of tax ascertained through FORM GST DRC-01A. FORM GST DRC-03's item 3 is expanded to include audit, inspection or investigation, scrutiny, DRC-01A intimations and mismatch categories, item 5 inserts additional procedural triggers, and the table at serial number 7 is replaced with a detailed ledger-reporting table.

Gold import policy: qualified IFSC jewellers may import specified gold through the India International Bullion Exchange.
Amendment permits qualified jewellers notified by IFSCA to import specified gold tariff lines through the India International Bullion Exchange in IFSC while maintaining that imports of gold under listed ITC(HS) codes remain restricted to nominated agencies as notified by RBI and DGFT; refineries may import gold dore against an import licence with an AU condition. Imports under Advance Authorisation and direct supply by foreign buyers to exporters remain governed by existing FTP provisions. "Gold in any form" includes gold above twenty-two carats for Chapter 71 controls.

Extension of time for revocation of cancelled GST registration grants additional filing period for affected taxpayers.
Where registration has been cancelled under clause (b) or (c) of sub section (2) of section 29 of the Delhi GST Act and the time limit for filing an application for revocation under sub section (1) of section 30 falls during 1 March 2020 to 31 August 2021, the time limit for making such application is extended up to 30 September 2021.

Annual return requirement: registered persons must file GSTR-9 and a self certified reconciliation statement when turnover crosses the threshold.
The rules substitute the annual return provision requiring registered persons, except specified exclusions, to furnish FORM GSTR-9 electronically, composition taxpayers to use FORM GSTR-9A, and e commerce operators to furnish FORM GSTR-9B; persons exceeding the prescribed turnover threshold must also file a self certified reconciliation statement in FORM GSTR-9C with the annual return. The amendment updates FORM GSTR-9 and FORM GSTR-9C instructions and tables to incorporate specified annual and return period reporting, clarifies treatment of amended supplies and input tax credit reversals/reclaims, revises verification into a self declaration, and omits Part B Certification in GSTR-9C.

Service description amendment narrows beneficiary references and removes associated conditions under state GST notification.
The notification amends the TABLE against serial number 3 of the State Tax (Rate) schedule by substituting references to "Governmental Authority" and "Government Entity" with "Union territory or a local authority" in specified description items and by omitting the corresponding entries in the Condition column for those items; the amendment supersedes an earlier notification and is declared effective from the stated commencement of the tax period.

GST rate amendment adds low-value footwear to a mid-rate schedule, deletes a lower-rate entry and applies from January.
The State government, under the Manipur Goods and Services Tax Act, 2017, supersedes an earlier notification and amends the principal rate notification by omitting serial number 225 from Schedule I (2.5%) and inserting a new serial entry after serial number 171 in Schedule II (6%) to include footwear of sale value not exceeding a prescribed low-value per pair; the amendment is effective from the first day of January, 2022.

Aadhaar authentication permission granted for use in anti money laundering verification by a reporting entity.
Central Government permits M/s. PNB Housing Finance Limited to perform Aadhaar authentication under the Aadhaar Act for purposes of section 11A of the Prevention of Money laundering Act, 2002, having been satisfied that the reporting entity complies with the Aadhaar Act's privacy and security standards and after consultation with UIDAI and the Reserve Bank of India.

Delegation of appointment powers to NFRA enables direct filling of specified administrative posts under Companies Act.
Central Government delegates its statutory power to appoint the posts of Chief General Manager, General Manager, Deputy General Manager, Assistant General Manager, Manager, Assistant Manager, Personal or General Assistant, Senior Personal Secretary, Private Secretary and Driver to the designated regulatory body under the Companies Act, enabling that body to make internal appointments to those specified administrative positions under the statutory delegation.

Insurance intermediary compliance certification expands eligible professionals for capital, net-worth, audit and application regulatory confirmations.
Insurance intermediary compliance requirements broaden the categories of professionals who may issue prescribed certificates. An IIIO must submit a paid-up capital and net-worth certificate half-yearly. Insurance intermediaries must also furnish, with audited accounts, a compliance certificate confirming adherence to the regulations. Form B requires an applicant's certificate confirming compliance with applicable regulatory requirements. Certificates may be issued by statutory auditors, practising Chartered Accountants, Company Secretaries, Cost Accountants, or other appropriately qualified persons specified by the Authority.

Insurance business registration compliance certification now requires verification by specified qualified professionals for applicants under the regulatory framework.
Insurance business registration compliance certification is amended in Form B and Form C of the First Schedule. Applicants must submit a certificate from a practising Chartered Accountant, Company Secretary, Cost Accountant in India, or another appropriately qualified person specified by the Authority. The certificate must confirm compliance with the applicable Act, the Registration of Insurance Business Regulations, 2021, and notifications issued under section 2CA of the Act.

Exemption from Central KYC Records Registry obligations for Foreign Portfolio Investors creates a targeted regulatory relief.
The Central Government, in consultation with the Securities and Exchange Board of India and under rule 9A(2)(h)(i) of the Prevention of Money laundering (Maintenance of Records) Rules, 2005, directs that sub rule (1A) of rule 9 shall not apply to the Foreign Portfolio Investor, creating a specific exemption from the Central KYC Records Registry obligation for that regulated entity.

Input tax credit matching and transit detention recovery rules introduce GSTR-2B conditions, auction safeguards, and attachment objections.
Input tax credit may be availed only where supplier-furnished invoice or debit-note details are communicated in FORM GSTR-2B. The amendment creates a procedure for auction or e-auction of goods or conveyance detained or seized in transit where penalty remains unpaid, with safeguards concerning notice, payment, re-auction, appeals, and perishable or hazardous goods. It also prescribes appropriation of sale proceeds, updates provisional attachment procedures, introduces FORM GST DRC-22A for objections, and revises related recovery, attachment, auction, and appeal forms.

Conferment of GST enforcement powers to a designated proper officer, suspending jurisdictional officer action temporarily.
The Commissioner of State Tax vests specified enforcement powers under the Delhi GST Act in the named Proper Officer for the identified taxpayer, with the conferment being time-limited and the jurisdictional Proper Officer prohibited from exercising those powers with respect to that taxpayer during the stated period.

Delegation of GST assessment and enforcement powers to a Proper Officer, temporarily barring jurisdictional officers from acting.
Commissioner of State Tax delegates specified assessment and enforcement powers under the Delhi GST framework to a named Proper Officer for a particular registered taxpayer, identifying both the officer and the taxpayer by name and GSTIN, and establishes that the jurisdictional Proper Officer shall not exercise those powers with respect to that taxpayer during the delegation period.

Delegation of GST investigative powers to a specified proper officer granting exclusive authority over a taxpayer for a limited period.
The Commissioner of State Tax has conferred GST enforcement and investigative powers upon a named Proper Officer in respect of a specified taxpayer (identified by name and GSTIN), for a period of 120 days from issuance or until further orders, and during that period the jurisdictional Proper Officer is barred from exercising those powers in relation to the specified taxpayer.

Amendment to GST notification narrows recipient descriptions and removes specified conditional entries, changing applicability of listed services.
The notification amends a state GST notification to substitute the phrases identifying recipients in specified service items with "Union territory or a local authority" and to omit the entries in the Conditions column for those items, thereby narrowing the recipient description and removing previously stated conditions; the instrument supersedes an earlier S.R.O. and takes effect from the commencement date stated in the notification.

GST rate amendment: footwear of limited sale value reclassified into a higher rate band with retrospective effect from January first.
State notification amends Odisha GST schedules by omitting a specific entry from the 2.5% schedule and inserting a new entry in the 6% schedule classifying footwear of limited sale value per pair within the 6% band; the notification supersedes the immediately prior S.R.O. and is effective from the first day of January, 2022.

Tax Rate Amendment: substitution of tariff entries in state GST notification taking effect from the start of January.
The State Government amends the earlier state GST rate notification by substituting the column (2) entries in the Table: replacing the entry at S. No. 4 with 4414 and the entry at S. No. 29 with 7419 80; the amendment is made under the State Act on the Council's recommendation and is effective from 1 January 2022.

GST rate amendment: tariff reclassifications and new branded tender coconut water condition alter State tax schedule applicability.
The State GST rate schedule is amended by substituting tariff headings and product descriptions for specified Schedule entries, omitting one entry, and inserting a new entry for tender coconut water not in unit containers that bear a registered brand name or bear a brand name with an actionable or enforceable right, subject to conditions; these changes take effect from the stated effective date.

GST rate amendments update tariff classifications and substitute schedule entries, altering state tax rate applicability and product coverage.
Amendment to the Tripura State Tax (Rate) notification substitutes, inserts and omits schedule serial numbers, HS codes and product descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), to reclassify goods-including dairy preparations, edible insects, vegetable and microbial fats and oils, oil-cakes, specific ores and concentrates, nicotine/tobacco inhalation products, machinery and electronic items-and to clarify exclusions and carve outs governing which goods attract each state GST rate.