State GST amendment removes a lower-rate schedule entry and narrows the software-related tax description in notification.
The State Government amends the Telangana GST rate notification by omitting S. No. 243 from Schedule II and removing the words "in respect of Information Technology software" against S. No. 452P in Schedule III, thereby altering the descriptive scope and rate application for those listed supplies. The notification operates from 27th October 2021 and implements the Council's recommended revisions to the State GST rate schedules.

Customs notification amendment extends exemption period and revises tariff entries including Lentil (Mosur) and duty rates.
The amendment substitutes the expiry date in Notification Nos. 48/2021-Customs and 49/2021-Customs from 31st March, 2022 to 30th September, 2022; in Notification No. 49/2021-Customs it further replaces the column (4) entry against Serial No. 2 with a 5% duty rate and inserts a new row for HS code 0713 40 00 (Lentil (Mosur)) with Nil duty. The notification commences on 13th February, 2022.

Import restriction on moong beans: reclassifies imports from free to restricted, imposing immediate regulatory controls on clearance.
The import classification for moong (Vigna radiata) is revised from Free to Restricted with immediate effect; this supersedes the earlier transitional condition that allowed imports only where Bills of Lading were issued by a prescribed cut off and consignments cleared by customs by a subsequent prescribed date. The amendment is notified pursuant to powers under the Foreign Trade Policy and enabling statute.

Delegation of Powers to Regional Directors: LLP Act powers delegated to specified Regional Directors, subject to central government revocation.
The Central Government delegates to specified Regional Directors the powers and functions vested in it under the Limited Liability Partnership Act, 2008, as applied via the Companies Act, subject to the condition that the Central Government may revoke the delegation or itself exercise the powers where necessary in the public interest. The delegation takes effect from the stated commencement date and a later substitutional amendment updates the list of Regional Directors to whom the delegation applies.

Registrar of Companies appointed adjudicating officers under LLP Act; appeals provided; order effective 1 April 2022.
The Central Government appoints specified Registrars of Companies (including Registrars cum Official Liquidators where indicated) as adjudicating officers under the Limited Liability Partnership Act and assigns territorial jurisdictions to each office. Appeals from these adjudicating officers are to be disposed of by the concerned Regional Director in accordance with prior Government notifications and the Limited Liability Partnership Rules, with Sikkim matters allocated to the Eastern Region Regional Director. The appointments and jurisdictional allocations take effect from 1 April 2022.

Commencement of Limited Liability Partnership Amendment provisions: core amendments appointed to commence on the notified commencement date.
The Central Government, exercising the power conferred by the relevant sub section of the Limited Liability Partnership (Amendment) Act, issues a notification appointing a future date as the day on which the amendment provisions up to the specified terminal provision shall come into force, communicated by the Ministry of Corporate Affairs.

Application of company law provisions to limited liability partnerships redefines partner roles, disqualifications, inspection and offence procedures.
The notification applies selected provisions of the Companies Act, 2013 to limited liability partnerships with specified substitutions-replacing terms like "company", "member", "director", and "shares" with "limited liability partnership", "partner", "designated partner", and "contribution"-and prescribes modified rules on disqualification for becoming or continuing as a designated partner, limits on number of designated partner offices with transitional compliance, inspection powers by Central Government-appointed inspectors, substitution of registers and striking-off procedures, and non-cognizability of offences subject to complaint by prescribed authorities.

Limited Liability Partnership amendments impose automatic name-change for noncompliant LLPs and establish adjudication and appeal procedures.
A new rule 19A provides automatic allotment of a new LLP name beginning with "ORDNC" (order of Regional Director not complied) including year, serial number and LLPIN where an LLP fails to comply with a Regional Director's direction within three months, with specified exception for pending e forms; the renamed LLP must state "Order of Regional Director Not Complied (under section 17 of the LLP Act, 2008)" on invoices and correspondence and comply with section 21 unless it subsequently changes name under section 19. The rules also create an adjudication regime (rules 37A-37D) setting appointment, notice, electronic reply, hearing, powers, timelines, penalty payment and appeal procedures to the Regional Director.

Corporate Social Responsibility reporting: companies must file Form CSR-2 as an addendum to annual accounts from FY2020-21.
The amendment inserts sub rule (1B) into Rule 12 requiring companies covered by section 135 to file Form CSR-2 as an addendum to AOC-4 (or its variants) for the preceding financial year (2020-2021 onwards); for 2020-2021 Form CSR-2 may be filed separately by 31 March 2022 after filing the applicable AOC-4. Form CSR-2 prescribes corporate identifiers, financial metrics, CSR committee and website disclosures, impact assessment, calculation of 2% CSR obligation, itemised project spending, unspent CSR transfers, capital asset reporting, required attachments and a director's digital signature declaration.

Amendment to GST notification narrows exempted recipients to union territory or local authority and removes specified conditions.
Amendment narrows the class of recipients for specified entries in the State GST rate notification by substituting "Union territory or a local authority" for earlier broader phrases in the Description of Service for items (iii), (vi), (vii), (ix) and (x), and omits the corresponding entries in the Condition column against those items.

Tax rate amendment: reclassifies certain footwear into a higher SGST bracket and removes it from the lower bracket.
Deletes the Schedule I (2.5%) entry at serial number 225 and inserts a new Schedule II (6%) entry classifying footwear of sale value not exceeding the specified low-value threshold per pair, thereby reclassifying that footwear from the lower rate to the higher rate schedule; the notification is effective from 1 January 2022.

Supersession and amendment: specified service recipients narrowed to union territory or local authority, removing prior conditional qualifications.
The State government supersedes a prior memo and amends Go.Ms.No.259 to replace recurring phrases in the TABLE at serial number 3 with "Union territory or a local authority" for specified items and to omit the related entries in the "Condition" column for those items; the amendment follows GST Council recommendations and is declared effective from the first day of January of the stated year.

GST classification update: footwear below specified sale value shifted into a lower tax bracket, effective retroactively.
The Andhra Pradesh government, exercising powers under sections 9(1) and 15(5) of the AP GST Act and on GST Council recommendations, supersedes Go.Ms.No.377 and amends Go.Ms.No.258 by omitting serial number 225 in Schedule I (2.5%) and inserting serial number 171A1 in Schedule II (6%) for footwear of sale value not exceeding Rs. 1000 per pair; the changes are deemed effective from 1 January 2022.

Input tax credit restriction linked to supplier filing and FORM GSTR 2B communication, affecting claim eligibility and refund documentation.
Input tax credit is conditional on supplier furnishing outward supply details in FORM GSTR-1 or via the invoice furnishing facility and communication to recipients in FORM GSTR-2B. A new auction based recovery mechanism for penalty on goods or conveyance detained or seized in transit requires inventory and valuation, publication of FORM GST DRC 10 notice, pre bid deposit rules, issuance of FORM GST DRC 11 to successful bidders, transfer of ownership on payment and issuance of FORM GST DRC 12, with expedited procedures for perishable or hazardous goods and a stay of proceedings where specified appeals are filed. Sale proceeds are appropriated first to administrative costs, then recovered amounts or penalties, then other dues, with balances credited to the owner.

Commencement of GST Amendment: specified amendment sections notified to come into force, activating amended compliance provisions.
Government notification appoints the 1st day of January, 2022 as the date on which specified provisions of the Jharkhand Goods and Services Tax (Amendment) Act, 2021 (sections 2, 3 and 7 to 15) shall come into force, issued under clause (b) of sub section (2) of section 1 and promulgated by the Commercial Taxes Department.

Commencement of specified GST rule provisions notified, with the listed sub rules of the Eighth Amendment effective from January 1, 2022.
The Government notifies commencement of specified provisions of the Jharkhand 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, and designates the 1st day of January, 2022 as the date from which those provisions shall come into force.

GST procedural amendment expands grounds for tax notices, extends limitation period, and revises FORM DRC-03.
Amendment extends the assessment and recovery limitation in rule 137 and substantially revises FORM GST DRC-03: expanding its heading to include intimations via FORM GST DRC-01A; broadening listed grounds to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; inserting additional timeline and category entries; and replacing the serial 7 table with standardized columns for tax period, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilisation and debit entry details.

Notification correction clarifies gazette citation, updating the official notification designation to ensure accurate administrative reference.
The corrigendum directs that the earlier notification cited as Notification No.11/2022 in the Gazette entry S.O.357(E) shall be read as Notification No.12/2022, effecting an administrative correction to the published designation without changing substantive tax provisions.

Input Tax Credit conditions require supplier filing and GSTR 2B communication; recovery by auction for seized goods under penalty rules.
Input tax credit is restricted: no ITC shall be availed unless the supplier has furnished invoice/debit note details in FORM GSTR 1 or via invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR 2B. Separately, recovery of penalty for goods or conveyance detained or seized in transit is governed by new rule 144A prescribing inventory, valuation, notice in FORM GST DRC 10, auction procedures, payment timelines, issuance of FORM GST DRC 12 on transfer, re auction rules, and exceptions for perishable or hazardous goods.

De-notification of SEZ land restores parcels for industrial infrastructure allocation to the Domestic Tariff Area under SEZ rules.
Central Government, invoking powers under the Special Economic Zones statute and accompanying rules, de-notifies specified surveyed land within the Baikampady SEZ following State concurrence and a recommendation from the Development Commissioner; the de-notified parcels are listed by survey number and are to be used for industrial infrastructure allotment to units in the Domestic Tariff Area, and the notification records the resultant SEZ extent and administrative file reference.