GST notification amendment broadens vehicle definitions and excludes certain restaurant services based on hotel tariff thresholds.
Amendment broadens vehicle terminology to include motor cycle, omnibus and other motor vehicles, revises the Explanation to reference corresponding clauses of the Motor Vehicle Act, and inserts an exclusion for supply of restaurant service by restaurants or eating joints located at specified premises. It defines specified premises as hotel accommodation with declared tariffs above a prescribed per-unit daily threshold, and fixes the amendment's commencement at the start of the prescribed implementation period.

Electronic commerce operator exclusion clarified: specified service items do not apply to services supplied through e commerce operators.
The notification amends table entries by removing the words "or a Governmental authority or a Government Entity" from descriptions at serial numbers 3 and 3A, and inserts provisos for serial numbers 15 and 17 excluding application of specified items to services supplied through an electronic commerce operator and notified under sub-section (5) of Section 9 of the State GST Act; the amendments take effect from 1 January 2022.

GST rate schedule amendment updates textile and tariff classifications, altering entries and descriptions with an announced effective date.
The notification amends Madhya Pradesh SGST rate schedules by omitting specified serial entries and inserting numerous new tariff items and descriptions largely relating to textile products, yarns, fabrics, sewing threads, monofilaments, nets, pile and narrow woven fabrics, ornamental trimmings and related articles; certain entries are substituted with revised wording. The changes alter classification entries across Schedule I (2.5%), Schedule II (6%) and Schedule III (9%) and prescribe an effective date for these amendments.

GST exemption amendment narrows eligible public bodies and excludes dyeing or printing services from specified coverage.
The notification amends the table of an earlier State GST notification by (i) substituting phrases in item descriptions at serial number 3 to limit recipients to Union territory or a local authority, and omitting specific condition entries against listed items; and (ii) inserting in the description at serial number 26 an exclusion stating that services by way of dyeing or printing of textile and textile products are excluded from the referenced Customs Tariff provision. These textual changes take effect from the first day of January, 2022.

Notification amendment under section 96: substitution of the designated Joint Excise and Taxation Commissioner in the Haryana GST notification.
Amendment under section 96 of the Haryana Goods and Services Tax Act, 2017 replaces serial 1 in Notification No.112/ST-2 dated 18 October 2017 by substituting the entry with the designation and name: Sh. Ravinder Kaushik, Joint Excise and Taxation Commissioner, Haryana, effected through Notification No. 67/GST-2 dated 16 December 2021.

Annual return exemption grants filing relief to registered persons below prescribed turnover for the 2020-21 fiscal, effective August.
Exempts registered persons whose aggregate turnover in the financial year 2020 21 is up to two crore rupees from filing the annual return for that year; the exemption is made by the Commissioner under the first proviso to the annual return provision on the Council's recommendation and is effective from 1 August 2021.

GST registration revocation applications receive an extended filing deadline where the original limitation period fell during the specified period.
Revocation of cancellation of GST registration is permitted up to 30 September 2021 where registration was cancelled for the specified grounds and the statutory period for applying for revocation fell between 1 March 2020 and 31 August 2021. The extension operates under the Telangana Goods and Services Tax Act, 2017, modifies earlier time-limit extensions, and is effective from 29 August 2021.

Limitation period for GST recovery extended to five years and FORM GST DRC-03 reporting requirements expanded.
Limitation period for tax recovery is extended from four to five years by amending rule 137. FORM GST DRC-03 is substantively revised: the heading now references intimation via FORM GST DRC-01A; item 3 expands to include audit, inspection or investigation, scrutiny, intimation through DRC-01A and specific mismatch categories; item 5 adds scrutiny and DRC-01A intimation among triggering timelines; and the table at serial number 7 is replaced to require detailed entries for tax period, place of supply, tax components, ledger utilised and debit entry particulars.

GST compliance forms updated: DRC-03 now includes DRC-01A intimations and expanded audit, scrutiny and mismatch categories.
Amendments to FORM GST DRC-03 insert a reference to intimation of tax ascertained through FORM GST DRC-01A, expand item 3 to include audit, inspection or investigation, scrutiny, DRC-01A intimations and mismatch categories, and add scrutiny, DRC-01A intimations, audit and inspection references to item 5's timeline. The table at serial number 7 is replaced with a detailed tabular format listing tax period, act, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilised (cash/credit), debit entry number and date.

Extension of GST compliance timelines: June return to include cumulative input tax credit adjustments; IFF filing window extended.
Amendments under the Delhi GST (Fifth Amendment) Rules, 2021 (effective 1 June 2021) extend the date in rule 26(1) fourth proviso, require the condition in rule 36(4) to apply cumulatively for April-June 2021 with FORM GSTR 3B for June 2021 furnished reflecting cumulative input tax credit adjustments, and allow submission of May 2021 details via IFF between 1 June 2021 and 28 June 2021.

Conferral of powers under DGST Act: designated officer empowered for a specified taxpayer; jurisdictional officer restrained temporarily.
The Commissioner delegates powers under the Delhi GST Act to a named Proper Officer to exercise specified investigatory and enforcement authorities in respect of a particular taxpayer, for a limited period from the date of notification or until further orders, and during that period the jurisdictional Proper Officer is prohibited from exercising those powers in relation to that taxpayer.

Delegation of GST enforcement powers: specific officer authorized to exercise specified investigative powers over a named taxpayer with temporary exclusivity.
Notification confers delegation of investigatory and enforcement powers under the Delhi GST framework to a named Proper Officer for a specified taxpayer, based on authority under section 167 read with relevant definitions and grant provisions; the delegation is time-limited to 120 days or until further orders and prevents the jurisdictional Proper Officer from exercising the same powers over that taxpayer during the period.

Delegation of inspection and enforcement powers under DGST sections 69-74 to a specified proper officer, with exclusive jurisdiction for a limited period.
The Commissioner delegates powers under section 69, section 70, section 71, section 73 & section 74 of the Delhi GST Act, 2017 to a specified Proper Officer for exercise in relation to M/s Shri Ganesh Enterprises (GSTIN 07ADUFS9185M1ZT), naming the officer and limiting the delegation to a fixed period; during that period the jurisdictional Proper Officer is barred from exercising those powers in respect of the specified taxpayer.

Amendment to FORM GST DRC-03 expands grounds and fields for issuance and reporting of tax demand notices.
Amendment to FORM GST DRC-03 revises the form heading to include intimation from FORM GST DRC-01A, expands grounds for demand to add audit, inspection or investigation, scrutiny and specified mismatch categories between returns, inserts scrutiny and DRC-01A intimation into the timing/contextual language for responses, and substitutes the serial number 7 table to capture tax period, place of supply, tax/cess, interest, penalty, fee, other amounts, total, ledger utilisation and debit entry details.

Aadhaar authentication and verified bank accounts become central conditions for registration revocation, refund applications, and export tax refunds.
Aadhaar authentication is required for designated representatives of registered persons seeking revocation of cancelled registration, filing refund applications, or claiming export-related integrated-tax refunds. Bank accounts furnished for registration and refund credit must be in the applicant's name and obtained on the applicant's Permanent Account Number, with Aadhaar linkage for proprietors. The amendments also establish a refund application mechanism for tax paid on transactions initially treated as intra-State but subsequently treated as inter-State, subject to a two-year limitation period.

Limitation period extension expands assessment timeframe and broadens DRC-03 triggers to include scrutiny, audit and return mismatches.
Rule 137 is amended to extend the limitation period from four years to five years effective 30 November 2021. FORM GST DRC-03 is revised: its heading now includes intimation of tax ascertained through FORM GST DRC-01A; item 3 expands triggers to include audit, inspection or investigation, scrutiny, DRC-01A intimations and specified return mismatches; item 5 adds scrutiny, DRC-01A intimations, audit and inspection to response contexts; and the table at serial number 7 is replaced with a detailed ledger-style layout capturing tax period, POS, tax/cess, interest, penalties, fees, ledger utilisation and debit entry particulars.

COVID-19 medicine tax exemption grants concessional GST treatment for specified medicines and related antiviral and antibody drugs.
Exemption from central tax is granted for specified medicines used in COVID-19 treatment under the Uttarakhand Goods and Services Tax Act, 2017. Tocilizumab and Amphotericin B are exempted at nil rate, while Remdesivir, Heparin, Itolizumab, Posaconazole, Infliximab, Bamlanivimab & Etesevimab, Casirivimab & Imdevimab, 2-Deoxy-D-Glucose, and Favipiravir are taxable at 2.5%. The notification applies to Chapter 30 goods and operates from 1 October 2021 to 31 December 2021.

Goods and Services Tax exemption entry broadened for food preparations and fortified rice kernel supplies under approved welfare schemes.
Goods and Services Tax exemption entry under the Uttarakhand State tax notification was amended to expand the specified supplies covered against S. No. 1. The substituted description now covers food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme, and Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. The corresponding wording in the table was also revised by replacing "food preparations" with "goods" wherever it occurred in the relevant column. The amendment is deemed to have come into force on 1 October 2021.

GST notification amendment inserts a new entry for specified essential oils and applies it retrospectively from October 2021.
Amendment to the Uttarakhand GST notification inserts entry 3A for specified essential oils other than citrus fruit, including peppermint oil and oils of other mints, under the listed HSN codes. The notification is made effective from 1 October 2021 and operates within the existing GST rate table structure.

GST exemption for sowing seeds is refined by substituting the schedule entry and excluding non-sowing seed uses.
Amendment to the Uttarakhand GST exemption schedule substitutes the entry at S. No. 86 to cover seeds, fruit and spores of a kind used for sowing. The explanation excludes seeds meant for uses other than sowing, thereby limiting the exemption framework to sowing-related seed supplies. The amendment is stated to have been deemed effective from 1 October 2021.