E-invoicing threshold expanded for Uttar Pradesh GST taxpayers by lowering the turnover limit to twenty crore rupees.
E-invoicing under the Uttar Pradesh Goods and Services Tax Rules was extended to taxpayers having an aggregate turnover exceeding twenty crore rupees by amending the earlier notification that had applied the requirement to taxpayers above fifty crore rupees. The substituted threshold took effect from 1 April 2022 and operates as a further amendment made under rule 48(4) of the Uttar Pradesh GST Rules, 2017.

E invoicing threshold reduced, expanding mandatory applicability and increasing compliance obligations from the coming April effective date.
Amendment to the Haryana Excise and Taxation Department notification substitutes the previously specified higher turnover threshold with a lower turnover threshold for mandatory e invoicing under sub rule (4) of rule 48 of the Haryana GST Rules, expanding the class of taxable persons required to issue e invoices and taking effect from the first day of April of the stated year.

De-notification of SEZ land approved, reducing the notified area and conditioned on state approval and developer commitments.
Central Government de-notified 0.469 hectares of the Phoenix Tech Zone Private Limited IT/ITES Special Economic Zone at Nanakramguda, Telangana, under statutory powers and SEZ Rules, following the Development Commissioner's recommendation, resulting in a revised SEZ area of 5.78 hectares; the de-notified parcel is survey number 138(P).

SEZ membership change: new NSEZ Authority member added replacing previous nominee under the Special Economic Zones Act.
Amendment to a central Government notification under the Special Economic Zones Act substitutes Sl. No. 6 of S.O.1047(E) dated 12.03.2020 to include Sh. Amrit Lal Manwani, Chairman & Managing Director, M/s Sahasra Electronic Solutions Ltd. (unit-2) as a member of the NSEZ Authority, effected by S.O. 1161(E) dated 15-03-2022 with file reference F. No. A.43/1/2021-SEZ.

Tax threshold reduction for state GST lowers turnover limit for registration applicability, changing the prior higher threshold.
Amendment replaces the higher monetary threshold in the first paragraph of Notification No. 441 F.T. (dated 3 April 2020) with a lower monetary threshold, effective from the stated commencement date, made under sub rule (4) of rule 48 of the West Bengal Goods and Services Tax Rules, 2017, thereby altering the aggregate turnover limit for state GST applicability.

Tariff value fixation: new customs tariff values for specified edible oils, metals and areca nut come into effect.
The Central Board of Indirect Taxes and Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal tariff-value notification to fix tariff values for specified imported goods: TABLE-1 for edible oils and brass scrap per metric tonne; TABLE-2 for gold and silver in specified forms with qualifying explanations; and TABLE-3 preserving the tariff value for areca nut. The amendment applies where notification benefits are availed and takes effect from the stated date.

Delegation of investigative powers under DGST Act: Proper Officer authorised for specified taxpayer; jurisdictional officer barred temporarily.
Commissioner of State Tax authorises a named Proper Officer to exercise specified enforcement and investigatory powers under the Delhi Goods and Services Tax Act, 2017 in relation to a named taxpayer, while expressly restraining the jurisdictional Proper Officer from exercising those powers for the same taxpayer for a time limited period of 120 days or until further orders.

Conferment of powers under DGST Act: officer empowered for specified taxpayer while jurisdictional officers barred from exercising listed sections.
The Commissioner delegates investigative and enforcement powers under sections 69, 70, 71, 73 and 74 of the Delhi GST Act to a named Proper Officer for a specific taxpayer, imposing a temporal and exclusive restriction preventing the jurisdictional Proper Officer from exercising those powers with respect to that taxpayer during the notification period or until further orders.

Scope of notified registered persons amended to exclude government departments and local authorities from specified provisions.
Amendment inserts the words "a government department, a local authority," into the first paragraph of Notification No.13/2020 - State Tax after the words "notifies registered person, other than", modifying the textual scope of persons referenced in that paragraph. The change is effected under the rulemaking powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 and promulgated by the Lt. Governor on the Council's recommendation via Notification No. 23/2021 - State Tax dated 11 March 2022.

Exchange rate adjustment for Turkish Lira: updated import and export rates under Customs Act notification.
Amendment substitutes serial No. 18 in Schedule I of Notification No.13/2022-CUSTOMS (N.T.), specifying revised rupee conversion rates for one unit of Turkish Lira separately for imported goods and for exported goods; issued under section 14 of the Customs Act, 1962 and effective from 12th March, 2022.

Delegation of powers to Additional/Joint Commissioners to decide on enforcement notices nationwide under specified GST provisions.
The notification amends the principal notification by inserting a provision vesting Additional Commissioners and Joint Commissioners, subordinate to specified Principal Commissioners or Commissioners, with powers to pass orders or decisions on notices issued by the enforcement wing under the Central Goods and Services Tax framework, as specified in an inserted Table V, exercisable throughout India.

GST threshold reduction alters turnover trigger for applicability via a notification, effective from the statute's designated commencement.
The notification amends a prior Jammu and Kashmir GST notification by substituting the earlier higher turnover words with lower turnover words for the statutory threshold that determines applicability under the referenced rule, acting on the Council's recommendation and issued under the Act's enabling provision; the substitution takes effect from 1 April 2022.

Aadhaar authentication: voluntary identity validation authorised for FINnet system users under the Aadhaar Rules.
Use of Aadhaar authentication services is authorised for validating the identity of FINnet system users on a voluntary basis, pursuant to powers conferred by the Aadhaar Act and in terms of the Aadhaar Authentication for Good Governance Rules, 2020, thereby enabling FINnet to employ Aadhaar-based authentication for identity verification under the rule-based framework.

Reimbursement of State Tax allows eligible hotels and tour operators partial SGST refund subject to conditions and recovery rules.
Registered hotels, heritage hotels, resorts and tour operators (excluding stand-alone restaurants and clubs) may claim partial reimbursement of State Tax paid by debit from the electronic cash ledger after exhausting SGST and IGST input tax credits; reimbursement excludes SGST on rental or leasing of non residential property, is denied for prior year evaders, is recoverable with interest and equal penalty if wrongly availed, is reduced by benefits under applicable RIPS schemes, and will be governed by guidelines issued by the Chief Commissioner with the State empowered to review or modify the order.

Amendment to State GST notification extends specified deadline dates, applying retrospectively from an earlier effective date.
Amendment to a State GST notification substitutes specified June cutoff dates in the first paragraph with later August dates. It is issued under powers conferred by the Delhi GST Act and references the Integrated GST and Union Territory GST Acts. The amendment states the notification shall come into force with retrospective effect from an earlier June date and records its issuance on the recommendation of the Council and in the name of the Lieutenant Governor.

Extension of notification deadline moves proviso date from earlier date to later date under state GST amendment.
The amendment, issued under authority of the Delhi Goods and Services Tax Act, 2017, directs that in the ninth and tenth provisos of Notification No. 76/2018-State Tax the figures, letters and words constituting the previously specified date shall be substituted by the newly specified date, as published by the Finance Department on the recommendations of the Council.

GST amendment clarifies goods covered for welfare distribution and ICDS supplies, substituting 'food preparations' with 'goods'.
The notification substitutes the Schedule entry at Serial No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government approved schemes; and replaces the term "food preparations" with "goods" in column (4). The amendment is effective from 1st October 2021 as a modification to the earlier State Tax (Rate) notification.

GST rate amendment adds essential mint oils to the State Tax (Rate) schedule, applying to registered and unregistered suppliers.
Amendment inserts entry 3A into the State Tax (Rate) notification adding specified tariff codes and a description of essential oils other than citrus-including peppermint and other mint oils-and applies the notification's tax treatment to both unregistered and registered persons under the Delhi Goods and Services Tax Act.

GST rate amendment revises schedule classifications and valuation rules to change tax treatment for listed goods and bundled supplies.
Amendment to the Delhi GST rate notification revises Schedules I-IV by inserting, omitting and substituting specified tariff entries and descriptions to adjust GST treatment for listed goods, including distinct treatment for biodiesel supplied for blending, renewable energy devices (with a deemed valuation rule when bundled with a taxable service), specified ores and concentrates, certain medical and printed goods, railway stock and parts, and carbonated fruit beverages, with the changes effective from the stated commencement date.

Tax exemption expansion for specified sporting-event services and national permit services under state GST, subject to certification.
The notification amends the State GST rate schedule by inserting references to 12AB alongside 12AA, adding nil-rated entries for services related to the AFC Women's Asia Cup 2022 (including services by and to the AFC and rights of admission) subject to certification by the Director (Sports), inserting a nil-rated entry for National Permit grant services for goods carriages, omitting a prior serial, modifying a percentage eligibility phrase to "75% or more," and updating certain year references; these changes take effect from the specified effective date.