GST procedural amendment expands assessment categories and updates FORM GST DRC-03 reporting, timelines, and ledger details.
The amendment extends the limitation/retention period from four to five years and revises FORM GST DRC-03 to add intimation via FORM GST DRC-01A, expand assessable event categories to include audit, inspection or investigation, scrutiny and specified mismatch types, amend the ''within 30 days'' response item to cover these categories, and substitute the serial-7 table with columns capturing Tax Period, Place of Supply, Tax/Cess, Interest, Penalty, Fee, Others, Total, Ledger utilised, Debit entry number, and Date of debit entry.

Extension of compliance time for goods sent on approval: deadline extended to 31 October 2020 for affected actions.
Where any time limit for completion or compliance of any action in respect of goods sent or taken out of India on approval for sale or return, specified under the approval provisions and falling during 20 March 2020 to 30 October 2020, was not met, the time limit for such completion or compliance is extended to 31 October 2020.

State GST amendment expands vehicle definitions and carves out high tariff hotel restaurant services from general restaurant classification.
Amendment modifies the State GST rate notification by expanding vehicle-related terminology to include motor cycle, motor vehicle and omnibus, and by inserting a new clause excluding restaurant service supplied at certain high tariff hotel premises from the general restaurant service classification; it also adds a definition of "specified premises" in the Explanation to identify hotel units above the stated tariff threshold, and specifies a future effective date for the changes.

GST notification amendment narrows recipient wording and excludes certain services supplied via electronic commerce operators.
The notification omits the words "or a Governmental authority or a Government Entity" from the Description of Services at serial numbers 3 and 3A, and inserts provisos at serial numbers 15 and 17 that exclude application of specified items to services supplied through an electronic commerce operator and notified under sub section (5) of section 9 of the Tripura Goods and Services Tax Act, 2017; the amendments take effect from 1 January 2022.

GST notification amendment narrows service recipients and excludes dyeing or printing services from a tariff-based exemption.
The notification amends Notification No. 11/2017-State Tax (Rate) by replacing references to "Governmental Authority or Government Entity" with "Union territory or a local authority" in specified items of serial number 3 and omitting the corresponding conditions in column (5) for those items. It also amends serial number 26 by inserting an exclusion: after the Customs Tariff Act, 1975 reference, add "except services by way of dyeing or printing of the said textile and textile products." The amendments take effect from the first day of January following issuance.

GST rate reclassification: Tripura revises state tax schedules to reclassify textile and apparel goods, changes effective soon.
The State Government amends the Tripura State GST rate notification by omitting specified serial entries in Schedule I (2.5%) and Schedule II (6%) and inserting detailed new serial entries and product descriptions for a broad range of textile goods-including yarns, filaments, staple fibres, woven and knitted fabrics, narrow and pile fabrics, made-up textile articles, nets, and related items-while also omitting certain entries in Schedule III (9%); the notification specifies its commencement date for these changes.

Cumulative input tax credit adjustment allowed in subsequent return; previous month's details may be filed via IFF within prescribed window.
The amendment requires that the condition for adjustment of input tax credit apply cumulatively for two consecutive months, and mandates that the subsequent month's FORM GSTR-3B be furnished with the cumulative adjustment of Input Tax Credit for those months. It also permits a registered person to furnish earlier-month details using the Invoice Furnishing Facility during a specified short window in the following month.

Specified premises definition expanded; motor vehicle categories and certain restaurant services brought within notification scope.
The Amendment broadens the notification to include "motor cycle, omnibus or any other motor vehicle", adds supply of certain restaurant services outside those provided at specified premises, updates vehicle definitions by reference to additional clauses of the Motor Vehicle Act, 1988, and inserts a definition of specified premises as hotel accommodation units exceeding a declared tariff threshold. The amendments take effect from the commencement date specified in the notification.

Electronic commerce operator exclusion: specified service provisions in state GST notification do not apply to services supplied through e-commerce operators.
The notification omits the words "or a Governmental authority or a Government Entity" from the Description of Services for serial numbers 3 and 3A and inserts provisos to serial numbers 15 and 17 providing that the referenced items shall not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of Section 9 of the Rajasthan Goods and Services Tax Act, 2017.

Amendment to GST exemptions narrows eligible recipients to union territory or local authority and removes certain conditions.
Amendment narrows beneficiary language in several exempt service descriptions to "Union territory or a local authority", omits the corresponding condition entries for those items, and inserts an exclusion for services by way of dyeing or printing of specified textile products in the description referencing the Customs Tariff Act. The notification is issued under provisions of the Rajasthan GST Act and includes an operative commencement date.

GST rate amendments reclassify textile HSN entries and adjust scheduled classifications, taking effect January implementation.
Amendment to state-level GST notification omits specified serial entries and inserts new HSN-coded textile and related product entries across Schedules I-III, notably extensive revisions to Schedule II to reclassify woven fabrics, yarns, filaments, staple fibres, made-up textile articles and related descriptions; several entries are substituted or newly added to clarify scope. These classificatory changes reallocate specified goods among the notification's tax-rate schedules and take effect from 1 January 2022.

GST rule amendment extends limitation period and revises DRC-03 to include audit, scrutiny, and DRC-01A intimations.
The amendment replaces a four-year limitation with five years effective 30 November 2021 and revises FORM GST DRC-03: inserting intimation via FORM GST DRC-01A in the heading; expanding item 3 to add audit, inspection or investigation, scrutiny, DRC-01A intimations, and specified mismatch categories; inserting additional triggers into item 5; and substituting the serial 7 table with a detailed columnar format for tax, interest, penalty, fees, ledger utilisation and debit entry particulars.

GST record retention and DRC-03 disclosures expand compliance periods and payment-reference categories under state tax rules.
The amendment extends the record-retention period under rule 137 from four years to five years with effect from 30 November 2021. FORM GST DRC-03 is revised to cover tax intimation through FORM GST DRC-01A, scrutiny, inspection, and specified return mismatches. Its payment-entry table is replaced to require particulars of tax period, applicable Act, place of supply, tax or cess, interest, penalty, fee, total amount, ledger utilised, and debit-entry details.

Proper officer powers for arrest, summons, inspection and tax determination are exclusively conferred for a specified taxpayer temporarily.
Powers relating to arrest, summons, inspection, determination of unpaid or short-paid tax, and tax determination involving fraud or suppression are conferred on the specified Proper Officer for M/s R.R. Tools & Equipment under the Delhi Goods and Services Tax Act, 2017. The authority operates 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 identified taxpayer.

Taxpayer-specific delegation of GST enforcement powers temporarily excludes the jurisdictional officer from exercising those powers.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Hemant Kumar, GSTO, as Proper Officer for M/s Global Star Auto LLP. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During this period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to the specified taxpayer.

Covered service categories now include broader vehicle references and restaurant services excluding specified premises under GST.
Goa SGST treatment of listed supplies under section 9(5) is amended by expanding vehicle references in clause (i). Restaurant service, other than restaurant or eating-joint services supplied at specified premises, is added as clause (iv). Specified premises are premises providing hotel accommodation where the declared tariff of any unit exceeds seven thousand five hundred rupees per unit per day or equivalent. These amendments take effect from 1 January 2022.

GST service-entry amendments narrow governmental entity references and exclude specified electronic commerce operator supplies from listed entry conditions.
Goa Goods and Services Tax service-entry amendments remove references to a Governmental authority or Government Entity from the descriptions of services at serial numbers 3 and 3A. Conditions in items 15(b), 15(c) and 17(e) do not apply to supplies made through an electronic commerce operator where the supplies are notified under the reverse-charge mechanism. The changes take effect from 1 January 2022.

Service descriptions are narrowed, while textile dyeing and printing are expressly excluded from specified coverage.
Goa SGST service-rate table amendments revise specified serial number 3 service descriptions by limiting the referenced recipients to a Union territory or local authority and omitting the related conditions. Serial number 26 is also amended to exclude dyeing or printing services relating to specified textile and textile products from the relevant coverage. These changes apply from 1 January 2022.

Textile GST classification recasts coverage of yarns, fabrics, made-up articles and footwear subject to a sale-value ceiling.
Schedule II (6%) is recast through deletion of identified entries and insertion or substitution of granular tariff-heading descriptions. Added classifications cover woven fabrics of silk, wool, cotton, flax, jute and other vegetable fibres; man-made filament and staple-fibre yarns, threads, tow, waste and fabrics; and knitted or crocheted fabrics. Schedule II also covers specified made-up textile articles and footwear subject to a per-pair sale-value ceiling. The amendments take effect on 1 January 2022 unless otherwise stated.

GST notification amendment expands vehicle definitions and includes restaurant services excluding high tariff hotel premises from exemption.
The State GST rate notification is amended to expand vehicle-related wording to include motor cycle, omni bus and any other motor vehicle; to add restaurant services except those supplied at specified premises; to revise Explanation item to reference additional Motor Vehicle Act clauses; and to define specified premises as hotels with declared tariff above seven thousand five hundred rupees per unit per day. The amendment is effective from 1 January 2022.