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.

Anti-dumping duty extension on CKD/SKD axle imports to prevent circumvention by low value addition imports.
Imposition of anti-dumping duty on axle assemblies in CKD/SKD form from the People's Republic of China extends existing measures to address circumvention. The designated authority found altered trade patterns, insufficient value addition during local assembly, and dumped import prices, and recommended extending the prior duty to CKD/SKD imports. The Central Government prescribes covered goods, origins, producers/exporters and differentiated per-unit duty rates, with collection in Indian currency and exchange rate determination tied to bill of entry presentation.

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.

e-Verification Scheme enables automated electronic collection and risk-based verification of tax information, streamlining follow-up and closure.
The e-Verification Scheme, 2021 establishes an electronic framework for collecting and initially verifying tax information, using automated communications and Board-approved risk management to close no or low risk matters. Remaining information is allocated by an automated allocation system to Prescribed Authorities for verification, using digitally signed notices and prescribed electronic response formats; verified information is returned as preliminary and final verification reports, matched with electronic returns, and either routed to assessing officers for pending scrutiny or processed under the Act. The Scheme mandates electronic communications, authentication by digital signature or registered electronic contact, and empowers Director Generals to specify procedures and operational facilities.

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.

GST rate notification amendments revise tariff entries for bio-diesel, renewable energy devices, ores, railway goods and carbonated beverages.
Amends the Uttarakhand GST rate notification by revising entries across multiple schedules and rate slabs. It inserts specified goods such as tamarind seeds, bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel, Pembrolizumab (Keytruda), retrofitment kits for vehicles used by the disabled, renewable energy devices and parts, metal ores and concentrates, waste and scrap of plastics, paper products, railway and tramway equipment, and carbonated beverages of fruit drink or with fruit juice, while omitting specified existing entries. The notification is given retrospective effect from 1 October 2021.

GST exemption entries expanded for 12AB registrations, National Permit services, and AFC Women's Asia Cup 2022-related supplies.
Amendment is made to Uttarakhand SGST Notification No. 530/2017 to revise specified exemption entries, including expansion from 12AA to 12AB, substitution of 2022 for 2021 in certain conditions, omission of one entry, and insertion of new nil-rated entries for National Permit services and AFC Women's Asia Cup 2022-related services. The amendment also extends nil-rate treatment to right to admission to AFC Women's Asia Cup 2022 events and updates an existing entry to cover rescheduled events, with retrospective effect from 1 October 2021.

GST rate and service classification amendments revise intellectual property, job work, admission services, and multimodal transport entries.
The Uttarakhand SGST notification amends specified service entries by inserting reference to 12AB, revising the treatment of intellectual property rights, adding job work in relation to manufacture of alcoholic liquor for human consumption, and substituting entries for other manufacturing, publishing, printing, reproduction, material recovery, and admission services. It also inserts an explanatory note for a service entry and adds new classification entries for multimodal transport of goods from one place in India to another place in India, with effect from 1 October 2021.

Notification amendment: GST notification dates substituted and amendments deemed effective from specified retrospective date for compliance.
Amendment substitutes specified date references in the proviso to clause (i) of the principal GST notification by replacing two original dates with later dates, thereby altering the temporal scope of that proviso. The amendment is made under delegated authority on the Council's recommendation and is deemed to have effect from 1st December, 2020, so the revised date references operate from that deemed commencement date.

Limitation period extension in GST rules extends retention period and revises FORM GST DRC 03 to include DRC 01A intimations.
The amendment increases the record-retention period under Rule 137 from four to five years and revises FORM GST DRC-03 to add intimations arising from FORM GST DRC-01A, expand cause classifications (including audit, inspection, scrutiny and mismatch categories), update item 5 to include these triggers, and replace the serial 7 table with a detailed multi-column table capturing tax period, place of supply, dues components, ledger utilisation and debit entry particulars.

Supply of restaurant service clarified: exclusion tied to specified premises and vehicle definitions expanded for GST coverage.
The notification widens defined transport terms to include motor cycle, omnibus and other motor vehicles, inserts clause excluding certain restaurant services supplied outside restaurants and eating joints located at specified premises, and adds a definition of specified premises as hotel accommodation with a declared tariff above the stated threshold per unit per day; the amendment takes effect from 1 January 2022.