GST rate reclassification: schedules amended to reclassify goods and alter tax rates and item entries.
The notification amends the principal State GST schedule by omitting specified serial entries and inserting new serial numbers and tariff headings to reclassify numerous textile and related goods into revised tax-rate groupings, substitutes certain column descriptions, omits certain Schedule III entries, and gives the amendment effect from the stated effective date.

Commencement of specified GST rule provisions triggers operation of amended regulatory obligations from the notified effective date.
Notification activates commencement of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Nagaland Goods and Services Tax (Fifty Ninth Amendment) Rules, 2021 by specifying an effective date for those provisions and is issued under sub-rule (2) of rule 1 of the Amendment Rules by the State finance department.

Commencement of Amendment Act provisions brings specified GST amendment sections into force, setting commencement date for implementation.
The Government of Meghalaya, under clause (b) of section 1 of the Meghalaya Goods and Services Tax (Amendment) Act, 2021, appoints the 1st day of January, 2022 as the date on which sections 2, 3 and 7 to 16 of the Act shall come into force, by administrative notification from the Excise, Registration, Taxation and Stamps Department.

Commencement of Meghalaya GST amendments: specified subrules of Rule Two take effect from the notified commencement date.
Designates 1st January, 2022 as the commencement date for sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Meghalaya Goods and Services Tax (Eighth Amendment) Rules, 2021, pursuant to sub-rule (2) of rule 1 of the Amendment Rules and referencing the State Tax notification No. 35/2021 published in the Gazette of Meghalaya dated 11th October, 2021.

Delegation of GST enforcement powers to a designated proper officer for a specified taxpayer, with jurisdictional officer barred.
The Commissioner, State Tax delegated specified enforcement powers under the Delhi GST Act to the named Proper Officer in respect of M/s Prime Polychem Private Ltd., making the delegation taxpayer-specific and identifying the officer by name.

Special GST enforcement powers for investigation, inspection and tax determination are temporarily assigned to a designated proper officer.
Special conferral of powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 authorises Sh. Jagmohan Tyagi, GSTO, to exercise those powers in relation to M/s Bharat Pharma. The authority remains effective for 120 days from issuance or until further orders, whichever occurs earlier. During that period, the jurisdictional Proper Officer cannot exercise powers under the specified provisions in respect of the identified taxpayer.

Commencement of amended State GST provisions activates specified statutory changes from the appointed effective date.
Arunachal Pradesh brings sections 2, 3 and 7 to 15 of the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2022 into force from 1 January 2022. The State Government fixes the appointed date under its statutory power to commence specified provisions of the Amendment Act within the State GST framework.

GST amendment commencement activates specified rule 2 provisions governing the revised state tax framework from the appointed date.
Specified amendments under the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2021 become operative from 1 January 2022. The provisions brought into force are sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2. The commencement is made under sub-rule (2) of rule 1 and applies only to the enumerated portions of rule 2.

Late fee amnesty for FORM GSTR-3B filings was extended by substituting the deadline with a later date.
Late fee amnesty under the FORM GSTR-3B arrangement was extended by amending the earlier Uttar Pradesh GST notification so that, in the ninth and tenth provisos, the date 31 August 2021 was substituted with 30 November 2021. The amendment was issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and was given retrospective effect from 29 August 2021.

Revocation of registration cancellation timeline extended for specified GST cancellations under the Uttar Pradesh tax law.
Extends the time limit for filing an application for revocation of cancellation of registration where registration has been cancelled under clause (b) or clause (c) of section 29(2) and the original time limit falls between 1 March 2020 and 31 August 2021. In such cases, the application may be made up to 30 September 2021. The notification is issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, and is effective from 29 August 2021.

GST notification amendment expands covered motor vehicles and restaurant services at specified hotel premises.
Amendments were made to the Uttar Pradesh GST notification issued under section 9(5) of the Uttar Pradesh Goods and Services Tax Act, 2017, expanding the relevant vehicle category to include motor cycle, omnibus and other motor vehicles, and inserting a clause covering supply of restaurant service other than services supplied by restaurant, eating joints etc. located at specified premises. The explanation was also revised to update the motor vehicle meanings and define specified premises as hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.

GST exemption amendment narrows service entries and excludes specified e-commerce operator supplies from the exemption scope.
Amends the Uttar Pradesh GST exemption notification by omitting the words "or a Governmental authority or a Government Entity" from serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 so that the relevant exemption does not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017. The notification takes effect from 1 January 2022.

GST exemption notification amendment narrows service descriptions, removes conditions for specified entries, and adds a textile dyeing exclusion.
Amends an existing Uttar Pradesh GST exemption notification by narrowing specified service descriptions in serial number 3 to "Union territory or a local authority," omitting the corresponding condition entries for items (iii), (vi), (vii), (ix) and (x), and inserting an exception in serial number 26 for services by way of dyeing or printing of the specified textile and textile products. The amendment is stated to operate from 1 January 2022.

Commencement of amended GST provisions: sections four and five notified in force by the state government.
The State Government, exercising powers under the Fourth Amendment Act, 2021, appoints the first day of August 2021 as the date on which sections four and five of the State Goods and Services Tax (Fourth Amendment) Act, 2021 shall come into force, by notification issued by the Finance Department.

Exemption from annual return filing for eligible small taxpayers applied retroactively to the specified financial year.
Exempts registered persons whose aggregate turnover for the specified financial year is within the prescribed threshold from the obligation to furnish the annual return, invoking the provisional power attached to the annual return requirement; the exemption is effective from the stated effective date and applies only for that financial year.

Commencement of Section 6: Tripura SGST Fourth Amendment Act provisions brought into force from appointed date.
The State Government, under sub section (2) of section 1 of the Tripura State Goods and Services Tax (Fourth Amendment) Act, 2021, appoints the 1st day of June, 2021 as the date on which the provisions of section 6 of the Amendment Act shall come into force by notification of the Finance Department signed by the Joint Secretary.

GST tariff classification for packing sacks and bags excludes specified polypropylene products and flexible intermediate bulk containers.
Arunachal Pradesh State GST rate classification is corrected by limiting tariff heading 6305 to exclude tariff item 63053200. Sacks and bags used for packing goods are correspondingly defined to exclude woven and non-woven polyethylene or polypropylene strip bags and sacks, whether laminated or not, and flexible intermediate bulk containers.

Delegation of DGST Act enforcement powers to a designated proper officer; jurisdictional officer barred temporarily for specified taxpayers.
An administrative notification delegates enforcement powers under the Delhi GST framework to a named Proper Officer in respect of a specified taxpayer, and suspends exercise of those powers by the jurisdictional Proper Officer for a limited period from issuance or until further orders.

Limitation period extension under GST rules expands assessment window and updates DRC-03 to include DRC-01A intimations.
The amendment extends the limitation period in rule 137 from four to five years and revises FORM GST DRC-03: the heading now covers intimation via FORM GST DRC-01A; item 3 expands reasons for demand to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds corresponding categories to response timelines; and serial number 7 is replaced by a detailed table capturing tax period, place of supply, tax/cess, interest, penalty, fees, other amounts, ledger utilisation, debit entry references and dates.

GST rule amendment increases limitation period and revises FORM GST DRC-03 reporting fields and table layout.
Amendment increases the limitation period in rule 137 from four years to five years effective 30 November 2021 and revises FORM GST DRC-03 by expanding the heading to include intimations from FORM GST DRC-01A, broadening item 3 causes to add audit/inspection/investigation, scrutiny, DRC-01A intimations and mismatch categories, inserting additional causes in item 5, and substituting the Table at serial number 7 with a new recovery table capturing tax period, place of supply, tax/cess, interest, penalty, fee, totals, ledger utilised, debit entry number and date.