Input tax credit restriction: supplier details must be furnished; auction and attachment procedures for penalty recovery clarified.
Amendments restrict input tax credit until suppliers furnish outward supply details and recipients receive FORM GSTR-2B; extend filing dates for the 2020-2021 annual return and reconciliation statement; require attested invoices for refunds when Unique Identity Number is absent; introduce rule 144A enabling sale by auction of goods or conveyance for recovery of unpaid penalties with specified auction procedures and exceptions for perishable or hazardous goods; and prescribe appropriation of sale proceeds and updated forms and attachment/objection procedures.

GST amendment: service descriptions narrowed and prior conditional requirements removed for specified Schedule entries under state notification.
The Government amends the Schedule at serial number 3 by substituting the words "Union territory or a local authority" for longer descriptions in items (iii), (vi), (ix), (x) and item (vii), and omits the entries in the "Condition" column for items (iii), (vi), (vii), (ix) and (x), thereby removing the prior conditional requirements applicable to those services.

Tax rate amendment: low-value footwear included at specified state rate; prior reduced rate entry omitted.
The Government omits a Schedule I entry under the 2.5% rate and inserts a new Schedule II entry imposing the 6% rate on footwear of sale value not exceeding a low-value threshold per pair; these changes amend Notification No. 1/2017-State Tax (Rate) and take effect from the first day of January, 2022.

GST exemption on specified COVID-19 medicines reduces state tax liability for listed drugs during a defined retrospective period.
Exemption from state goods and services tax is granted for specified COVID-19 medicines by notification under the Chhattisgarh GST Act, 2017, listing drugs by tariff classification and prescribing nil or reduced state tax rates as specified. The exemption operates by relieving state tax to the extent it exceeds the rate shown in the Table and is declared necessary in the public interest on the Council's recommendation.

GST rate amendment: substitutes provisions on free-distributed food and fortified rice kernel; replaces 'food preparations' with 'goods'.
Amendment to the State GST rate schedule substitutes the entry at Serial No.1 to cover (a) unit packaged food preparations for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, and replaces the term "food preparations" with "goods" in the corresponding column; the amendment is declared to have retrospective effect to the earlier date stated in the notification.

GST rate amendment adds peppermint and other mint essential oils to the taxable notification, applying to registered and unregistered persons.
Inserts entry 3A into the State Tax (Rate) notification to include specified essential oils other than citrus fruit-peppermint and other mint oils (spearmint, water mint, horse mint, bergamot oil)-and states the amendment applies to both registered and unregistered persons, deemed effective from 1st October, 2021.

GST exemption for specified sports event and national permit services expanded, with procedural certification and notification amendments.
The notification amends the State GST rate table to add "or 12AB" in multiple entries, insert "whenever rescheduled" for events hosted in India, introduce nil-rate exemptions for services related to the AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports) and for admission-rights to Cup events, add a nil-rate entry for National Permit granting services for goods carriages, omit a prior entry, adjust an eligibility threshold by inserting "75% or more of the", and updates certain year references.

GST rate amendments reclassify service categories and add multimodal transport entries, altering tariff descriptions and cross-references.
Amendment to the State GST rate notification revises tariff entries by adding "or 12AB" to a registration clause, omitting and substituting specified items across several serial numbers to recast service categories (including job work for manufacture of alcoholic liquor and reclassification of admission and entertainment services), adjusts an Explanation to refer to Schedule II, and inserts new Annexure entries for multimodal transport of goods within India; the changes are deemed effective from 1st October, 2021.

Tax exemption for IFSC Authority: specified public receipts exempted subject to non commercial and return filing conditions.
Notification designates the International Financial Services Centres Authority, Gandhinagar, as exempt under section 10(46) for specified incomes: grant-in-aid from the Central Government; fees and charges under the Authority Act; other sums as decided by the Central Government; and interest on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and specified income composition during the stated financial years, and filing its return of income under the relevant income-tax provision.

Export restrictions on enoxaparin and IVIG formulations and APIs imposed under amended foreign trade policy.
Export restrictions have been imposed with immediate effect on Enoxaparin and Intra Venous Immunoglobulin (IVIG), including formulations and APIs, by reclassifying specified ITC (HS) entries from free to restricted in Schedule 2 of the ITC(HS) Export Policy 2018, thereby subjecting such exports to regulatory controls and any applicable licensing requirements under the Foreign Trade Policy.

GST rate amendment: new concessional 6% entry introduced for low-value footwear, effective from the start of 2022.
The Government amends Notification No. 1125-F.T. (28.06.2017) by omitting the 2.5% entry at serial number 225 in Schedule I and by inserting a new Schedule II entry under 6% as serial number 171A1 for footwear of sale value not exceeding a specified threshold per pair, with effect from 1 January 2022.

Tax payable by Electronic Commerce Operator expanded to cover additional transport and specified restaurant services, effective from stipulated date.
Amendment expands the scope of tax payable by an Electronic Commerce Operator under section 9(5) by adding motor cycle, omnibus or any other motor vehicle and by inserting supply of restaurant service (excluding restaurants at specified premises) into the taxable categories; it revises Motor Vehicle Act cross-references for vehicle definitions and defines specified premises by reference to a declared tariff threshold, with the notification deemed effective from the start of January 2022.

Nil-rated services: removal of governmental entity references and exclusion for services supplied through electronic commerce operators.
The notification amends the nil-rated services table by omitting the phrase "or a Governmental authority or a Government Entity" from specified entries and by inserting provisos that the exemptions in specified items do not apply to services supplied through an electronic commerce operator and notified under the Act.

Commencement of Finance Act provisions: specified subsections of section 3 are appointed operative from the notified effective date.
The Governor, exercising the power under sub-section (2) of section 1 of the Finance Act, 2021, appointed 1st January 2022 as the date on which sub-section (2) and sub-sections (6) to (13) of section 3 of the Act shall be deemed to have come into force by formal state notification.

Commencement of Amendment Rules: specified WBGST amendment sub rules notified as effective from 1 January.
Notification deems certain provisions of the West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2021-specifically sub rule (2), sub rule (3), clause (i) of sub rule (6) and sub rule (7) of rule 2-as having come into force on 1 January 2022, issued pursuant to sub rule (2) of rule 1 of the Amendment Rules (Notification No. 1231 F.T., dated 21 October 2021) and recorded by Notification No. 36 F.T., dated 10 January 2022.

Limitation period extension under GST: extended assessment windows and revised FORM GST DRC 03 to capture new recovery categories.
Amendments extend assessment limitation periods by substituting two year and four year references with four year and five year periods respectively, and revise FORM GST DRC 03 to add intimation via FORM GST DRC 01A, expand triggering categories (including audit, inspection or investigation, scrutiny and specific return mismatches), and substitute a detailed table for tax period, place of supply, tax/cess, interest, penalty, ledger utilisation and debit entry particulars.

Proper officer powers for investigation, inspection and tax determination are assigned exclusively to a specified officer for a named taxpayer.
Proper-officer powers relating to arrest, summoning, access to business premises, and determination of tax or input tax credit issues are conferred on Sh. Nagesh Kumar Mallah, Assistant Commissioner, for M/s Jindal Wax. The conferment covers sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017, and operates for 120 days from 9 January 2022 or until further orders, whichever is earlier. The jurisdictional proper officer cannot exercise those powers against the specified taxpayer during that period.

Annual return filing exemption extends to registered persons below the prescribed turnover threshold for the 2020-21 year.
Registered persons whose aggregate turnover in financial year 2020-21 did not exceed the prescribed threshold are exempted from filing the annual return for that financial year under the Uttar Pradesh Goods and Services Tax regime. The exemption is issued under the Commissioner's power under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The notification is stated to take effect retrospectively from 1 August 2021.

Service description amendment under SGST narrows eligible recipients and removes listed conditions, altering compliance and applicability.
The amendment substitutes wording in the TABLE at serial number 3 to narrow recipient descriptions to "Union territory or a local authority" in specified items and omits the corresponding entries in the Condition column for those items, thereby removing prior conditional qualifiers; it supersedes the earlier notification and takes effect from the stated operative date.

GST rate amendment: footwear under prescribed value reclassified into a higher state tax bracket, changing applicable levy.
The notification omits the 2.5% Schedule I entry (serial 225) and inserts a new Schedule II 6% entry for "Footwear of sale value not exceeding Rs. 1000 per pair," reclassifying that footwear into the 6% rate bracket. The amendment is issued under provisions of the State GST Act and supersedes an earlier December notification; it is effective from the first day of January, 2022.