GST nil-rating for services linked to AFC Women's Asia Cup with required certification for exemption eligibility.
Amendment modifies the West Bengal GST notification to add nil-rated entries: (1) services by and to the Asian Football Confederation and its subsidiaries related to AFC Women's Asia Cup events hosted in India, subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports; (2) services granting National Permit to goods carriages to operate throughout India/contiguous States; and (3) right-to-admission services for AFC Women's Asia Cup events, with the amendments effective from 1 October 2021.

GST service classification amendment revises taxable service categories, adds job work and multimodal transport entries, and updates admission services rates.
Amendment modifies the notification governing classification and rates of taxable services by altering entries, inserting categories and prescribing rates for specific services. It adds "or 12AB" after "12AA", substitutes an explicit entry for temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property right, inserts a job-work item for manufacture of alcoholic liquor for human consumption, reclassifies manufacturing and related services, distinguishes admissions to parks and casinos/sporting events with differing rates, updates explanatory cross-references, and adds multimodal transport of goods within India to the Scheme of Classification of Services. The notification is effective from the stated commencement date.

Aadhaar authentication exemption expanded to include an additional subsection, altering the notification's textual scope effective retrospectively.
Amendment inserts sub-section (6A) or into the first paragraph of Notification No. 440-F.T. after the words "hereby notifies that the provisions of", thereby expanding the statutory provisions covered by the Aadhaar authentication exemption. The amendment is made under powers of section 25(6D) of the West Bengal GST Act and is stated to have come into force on the 24th day of September, 2021.

Aadhaar authentication required for GST refund and revocation filings; PAN linked bank accounts mandated for refund credits.
The amendment mandates Aadhaar authentication for proprietors, partners, directors, trustees or authorized signatories of registered persons as an eligibility condition to file revocation of cancellation, refund applications in FORM RFD-01, and refunds of integrated tax on exports; allows temporary use of Aadhaar enrolment ID or specified identity documents pending Aadhaar allotment with a thirty day authentication deadline; requires refund credit bank accounts to be in the applicant's name and obtained on the applicant's PAN, and mandates PAN-Aadhaar linkage for proprietorships.

Anti dumping duty revocation on phenol: rescinds prior ADD notification for specified origins, restoring duty-free imports.
Revokes the anti dumping duty on Phenol (tariff item 2907 11 10) originating in or exported from the European Union, Singapore and Korea RP and imported into India, rescinding Notification No. 06/2016 Customs (ADD) dated 8 March 2016, except as to things done or omitted before such rescission.

Administrative amendment under State GST notification: substitution of the designated officer name in the departmental gazette entry.
Governor, exercising powers under section 96 of the Bihar Goods and Services Tax Act, 2017, issues an amending notification substituting the entry at serial number (i) in S.O. No. 173 of 21 September 2017 with the figure and words identifying Shri Ashish Kumar, Joint Commissioner, CGST & CX, Patna-1, thereby effecting an administrative personnel change in the departmental notification as recorded in the Bihar Gazette.

Amendment to notification: insertion of sub-section (6A) reference alters applicability of section 25 provisions under GST law.
Amendment inserts the words "sub-section (6A) or" into the first paragraph of the earlier SGST notification after the phrase "hereby notifies that the provisions of", thereby expanding the statutory provisions referenced in that notification under the enabling power of section 25(6D) of the Goods and Services Tax Act.

Aadhaar authentication now required for specified GST refunds and revocation filings; refunds must use PAN-linked bank accounts.
The amendment mandates Aadhaar authentication of designated persons associated with a registered person for filing revocation applications, refund claims (FORM RFD-01), and integrated tax refunds on exported goods; provides alternative identity documents and a thirty-day rule to complete Aadhaar authentication after allotment; links rule 10B authentication to rule 23, rule 89, and rule 96 refund provisions; allows filing of refund claims for supplies recharacterised as inter-State within a two-year window; and requires refund credits to be made to a PAN-linked bank account in the applicant's name, with proprietors' PAN linked to Aadhaar.

Insurance intermediary registration in financial centres requires eligibility, capital, indemnity cover, controlled operations, and continuing policyholder safeguards.
Insurance intermediary operations in an International Financial Services Centre require a certificate of registration for brokers, corporate agents, surveyors and loss assessors, or third-party administrators. Eligibility depends on valid domestic or home-jurisdiction registration where applicable, FATF-compliant and tax-treaty jurisdiction criteria for foreign applicants, capital or net-worth requirements, fit-and-proper management, infrastructure and policyholder interests. Grant follows in-principle approval and completion of capital, training and professional indemnity conditions. Registrants must conduct only authorised business, comply with KYC and anti-money-laundering obligations, maintain grievance redressal and records, prohibit multi-level marketing, and transact financial business in freely convertible foreign currency other than Indian rupees.

IFSC insurance registration requires capital, solvency, governance and compliance safeguards for insurers, reinsurers, Lloyd's participants and managing general agents.
Registration is mandatory before insurance or reinsurance business may commence through an International Financial Services Centre Insurance Office. Eligibility requires appropriate domestic or home-jurisdiction authorisation, regulatory compliance, fit-and-proper governance, FATF-compliant jurisdictional status, and applicable capital, Net Owned Fund and solvency compliance. Registered IIOs may undertake permitted life, general, health or reinsurance business in freely convertible foreign currency, subject to restrictions on Domestic Tariff Area business. They must maintain resident key personnel, records, KYC and AML compliance, prudential standards and regulatory reporting. The Authority may inspect, investigate, suspend or cancel registration after giving an opportunity for submissions.

Annual return requirement: specified registered persons must file prescribed GST annual and reconciliation forms by December deadline.
Rule 80 is substituted to require specified registered persons to file annual returns electronically in FORM GSTR-9 by 31 December; composition taxpayers to use FORM GSTR-9A; e commerce operators collecting tax at source to file FORM GSTR-9B; and registered persons exceeding the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with the annual return. Filing may be direct or via Commissioner notified Facilitation Centres, and forms and instructions are amended to capture adjustments, reversals and cross period input tax credit events, with revised verification text and omission of Part B Certification in GSTR 9C.

Restriction on furnishing outward-supply details: GSTR-1 and invoice facility barred unless prior GSTR-3B return filed.
The amendment inserts a provision in rule 59 preventing a registered person from furnishing details of outward supplies in FORM GSTR-1 or via the invoice furnishing facility if the person has not furnished FORM GSTR-3B for the relevant preceding filing period; this applies to monthly filers (preceding two months), quarterly filers (preceding tax period), and persons subject to the electronic credit ledger usage restriction under the existing rule.

Restriction on Input Tax Credit usage limits ledger credit for high-value monthly supplies, subject to specified exemptions and commissioner review
The amendments require biometric Aadhaar authentication or biometric KYC at designated Facilitation Centres for registration completion; extend officer action timelines from three to seven working days or thirty days where Aadhaar authentication is absent or physical verification is needed; deem applications approved on officer inaction. They expand grounds for suspension and cancellation based on reconciliations between FORM GSTR-1, returns under section 39 and inward-supply data, insert FORM GST REG-31 for suspension notices with a thirty-day reply window, bar refunds during suspension, tighten GSTR-1 filing eligibility linked to GSTR-3B compliance, and introduce rule 86B restricting electronic credit ledger use for high-value suppliers subject to specified exceptions and Commissioner review.

Supply between non individuals and members treated as taxable supplies; penalty, attachment and return rules tightened under GST.
The Act treats transactions between a non individual person and its members or constituents as supplies between distinct persons with effect from 1 July 2017; conditions input tax credit on supplier furnishing invoice/debit note details in the statement of outward supplies and communication to the recipient; substitutes section 44 to mandate annual returns (with possible reconciliation) for most registered persons while exempting specified categories; revises interest, self assessed tax inclusion for outward supplies, provisional attachment and detention/penalty procedures, and consolidates information call and procedural provisions.

Taxpayer-specific proper officer jurisdiction centralises enforcement powers while restraining concurrent exercise by the jurisdictional officer temporarily.
Commissioner, State Tax has conferred powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon a specified Assistant Commissioner for an identified taxpayer. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier, and restrains the jurisdictional Proper Officer from exercising powers under those provisions during that period.

GST enforcement powers are assigned for a specified taxpayer, with jurisdictional action restricted during the assignment period.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Bhupendra Kumar, Assistant Commissioner, in relation to M/s UNI LIFEKIND. The conferred jurisdiction remains operative for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the specified taxpayer.

Tariff value fixation updated: customs values for edible oils, metals and areca nut revised, affecting import valuation practice.
Revision of tariff values replaces TABLE-1, TABLE-2 and TABLE-3 of the principal notification, setting updated tariff values for specified edible oils, brass scrap, areca nut and specified forms of gold and silver, under the statutory authority of the Customs Act, to operate from the notified commencement date and to serve as the customs valuation benchmarks for import assessment.

Annual return and reconciliation statement rules revised under Uttarakhand GST to update filing requirements and FY 2020-21 disclosures.
The Uttarakhand Goods and Services Tax Rules were amended with retrospective effect from 1 August 2021 to revise annual return and reconciliation statement requirements. Rule 80 was substituted to restate the persons required to furnish FORM GSTR-9, FORM GSTR-9B and FORM GSTR-9C, and to require electronic filing by 31 December following the end of the financial year. The forms and instructions were updated for FY 2020-21, including disclosure of supplies, input tax credit reversals and reclaims, additional liability due to non-reconciliation, self-certification in FORM GSTR-9C, and omission of Part B Certification.

Anti-dumping duty on arylides imports from China PR applies at differentiated CIF-based rates for specified producers.
Anti-dumping duty is imposed on Aceto Acetyl Derivatives of aromatic or heterocyclic compounds, also known as Arylides, originating in or exported from China PR and imported into India. The duty applies at differentiated CIF-based rates for specified Chinese producers and a residual rate for other producers, with coverage limited to identified forms of arylides and other forms excluded.

Insertion of a subsection reference widens the notified statutory provisions under the delegated tax notification power.
The state authority amends Notification No.08/GST-2 dated 22 March 2021 by inserting the words, brackets, figure and letter "sub-section (6A) or" after the phrase "hereby notifies that the provisions of" in the first paragraph, thereby modifying which statutory sub-provisions are treated as notified under the relevant goods and services tax notification.