Corrigendum to customs notification corrects internal numbering and a typographical rule reference, updating several line references.
Corrigendum to Notification No. 83/2021-Customs(N.T.) effects targeted textual corrections: replaces '24' with '28' (page 3, line 27), '25' with '29' (page 3, line 28), '26' with '30' (page 4, line 1), changes 'pf rule 25' to 'of rule 29', replaces '27' with '31' (page 4, lines 18 and 27), and replaces '26' with '30' (page 4, lines 30 and 34).

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.

Exchange rate update for Turkish Lira adjusts customs valuation for imports and exports, effective from the notified date.
Amendment replaces serial number 18 in SCHEDULE-I of Notification No.98/2021-CUSTOMS (N.T.) to update the Turkish Lira entry and the corresponding rupee equivalents applicable separately to imported goods and export goods, under section 14 of the Customs Act, 1962, with effect from the notified date for customs valuation and related calculations.

Anti-dumping duty on calcined gypsum powder applies through a reference-price mechanism to counter injurious dumped imports.
Definitive anti-dumping duty applies to calcined gypsum powder or gypsum plaster imported from or exported through Iran, Oman, Saudi Arabia and the United Arab Emirates. Duty is payable when landed value falls below the applicable reference price and equals the difference between landed value and that price. Reference prices vary by origin, export route and, for specified Iranian goods, producer. Landed value is based on customs assessable value with specified exclusions, and exchange rates are determined under the customs exchange-rate framework. The duty remains effective through 16 March 2027 unless earlier revoked, superseded or amended.

Provisional anti dumping assessment imposed on hydrogen peroxide imports pending a new shipper review, with security and liability provisions.
Provisional anti dumping assessment ordered on hydrogen peroxide imports by M/s. Al Razi Chemical Complex Limited (Bangladesh) pending a new shipper review; provisional assessment may be subject to security or guarantee to cover any deficiency and, if anti dumping duty is recommended on review, the importer will be liable to pay such duty on all imports by the named exporter from the date of initiation of the review.

Anti-dumping duty on sodium hydrosulphite imposed to offset injury from dumped imports; specific per-unit duties prescribed.
The Central Government, under section 9A of the Customs Tariff Act and applicable anti-dumping rules, imposes definitive anti-dumping duty on sodium hydrosulphite (headings 2831 and 2832) originating in or exported from China PR and Korea RP, with differentiated per-unit rates specified by combinations of country of origin and country of export. The duties are effective for five years unless earlier altered and are payable in Indian currency, with the applicable exchange rate determined by Finance Ministry notifications and based on the bill-of-entry presentation date.

Anti-dumping duty exporter name amendment: notification updated to substitute the exporter name under Customs Tariff Act.
Amendment substitutes the exporter name for "Natural Mica based Pearl Industrial Pigments excluding cosmetic grade" in the definitive anti dumping duty notification, replacing "Nanyang Lingbao Pearl Pigment Company Limited Materials" with "Henan Lingbao New Materials Technology Co., Ltd". The change follows the designated authority's determination that the request was a mere name change without alteration of the business's nature, and is effected by the Central Government under the powers conferred by the Customs Tariff Act and the anti dumping procedural rules.

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.

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.

Exchange rate determination for customs: notified conversion rates for specified foreign currencies effective mid-December, affecting import and export valuation.
The Board prescribes rupee equivalence rates for specified foreign currencies for customs valuation, with distinct rates for imported and export goods set out in Schedule I (per unit) and Schedule II (per 100 units). The notification takes effect from 17th December, 2021, supersedes the prior notification while preserving prior acts, and records serial substitutions to particular currency entries maintained through subsequent notifications.

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.

Compensation cess amendment replaces specified Tamil Nadu enactment reference in GST compensation notification to align statutory reference on levy
Pursuant to sub-section (4) of Section 5 of the Goods and Services Tax (Compensation to States) Act, 2017, Notification No. 1/2021 substitutes in the Table to Notification No. 1/2018, under Tamil Nadu at serial number 99, the reference "Tamil Nadu Sugar Cane Cess (Validation) Act, 1963" with "Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)", thereby altering the statutory citation in the GST compensation notification.

Tariff Value Fixation updates import valuation for edible oils, scrap, areca nut, gold and silver effective mid-December.
Amendment of the customs notification under section 14(2) of the Customs Act, 1962 substitutes revised tables fixing tariff values in US dollars for specified imported goods including various edible oils, brass scrap, areca nuts, and distinct entries for gold and silver in prescribed forms, with explanatory notes and an effective mid-December commencement date.

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.