Urea import authorisation updated: RCF and NFL designated STEs, IPL allowed temporarily, TGU imports remain free.
The import policy for Urea (Exim Code 31021000) now allows import on Government account through RCF and NFL, and permits IPL to import on Government account until 31 March 2022, subject to paragraph 2.20 of the Foreign Trade Policy, 2015-2020. Technical Grade Urea for non agricultural, industrial use or NPK manufacturing remains free for import. MMTC and STC are de notified as State Trading Enterprises for urea imports.

GST rate amendment removes specified schedule entries and narrows software description, taking effect retrospectively from notification.
The notification amends the Puducherry GST rate schedules by omitting a listed entry in the 6% schedule and deleting the phrase qualifying "Information Technology software" from an entry in the 9% schedule, thereby narrowing the taxable description for that software entry; the amendments take retrospective effect from the date specified in the notification.

Specified pension fund status conditioned on filing, reporting and operational restrictions for investments in India.
Specifies the School Employees Retirement System of Ohio as a specified person for exemption under clause (23FE) for eligible investments in India until the 31st day of March, 2030, subject to conditions: timely filing of income-tax returns, furnishing a compliance certificate in Form No. 10BBC, quarterly investment intimation in Form No. 10BBB, maintenance of segmented accounts, regulation under Ohio law, administration of assets to meet statutory retirement/social security obligations, limitation of non-purpose assets to ten per cent, prohibition on borrowings for Indian investments, restrictions on earnings inuring to private persons, and prohibition on day-to-day participation in investees; violation renders the fund ineligible for exemption.

GST rate amendment removes a listed state-tax entry and deletes software-specific wording from another schedule entry.
The Governor of Mizoram amends the State Tax (Rate) notification to alter rate schedule content: omitting entry number 243 from the 6% schedule and removing the phrase "in respect of Information Technology software" from column (3) of entry number 452P in the 9% schedule, pursuant to the statutory levy and apportionment powers delegated to the Taxation Department.

Common Adjudicating Authority appointment designates a single customs officer to adjudicate a specified show cause notice against Qualcomm India.
The Central Board of Indirect Taxes and Customs appoints the officer named in column (4) to exercise the powers and discharge the duties of the adjudicating officers listed in column (3) for adjudicating Show Cause Notice No. 26/Commr./PBA-/2020 dated 30.12.2020 issued to M/s Qualcomm India Private Limited, consolidating adjudication before a single Common Adjudicating Authority.

Annual return requirement: expanded electronic GST filings and mandatory self certified reconciliation for larger taxpayers.
The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 by 31 December following the financial year, composition taxpayers to use FORM GSTR-9A, and e-commerce operators collecting tax at source to file FORM GSTR-9B. Persons above the turnover threshold must attach a self certified reconciliation statement in FORM GSTR-9C, which is amended to expand disclosure fields, revise Part V to capture additional liability from non-reconciliation and erroneous refunds, update verification to a taxpayer affirmation with accompanying financial statements, and omit Part B Certification.

Commencement of GST amendment provisions: sections 4 and 5 are brought into force, activating amended tax rules.
Commencement of provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2021 is effected by executive notification under the State's enabling power; the Government appoints an operative commencement date for specified amendment provisions, giving legal effect to those provisions from that appointed date, issued by the Finance Department under the authority of sub section (2) of section 1 of the Amendment Act and promulgated in the name of the Governor.

Commencement of section 6 of the GST Amendment Act brought into force by government notification.
Designates the commencement date for a provision of the Gujarat Goods and Services Tax Amendment Act, 2021 by appointing 1 October 2021 as the date on which section 6 of the Amendment Act shall come into force, effected through a Finance Department notification issued under the delegated power in the Amendment Act.

GST rate amendment removes specified schedule entries, narrowing the taxable scope for Information Technology software under notification.
The State Government amends the state GST rate notification by omitting a listed entry from Schedule II (6%) and by deleting the words "in respect of Information Technology software" from the column entry against the listed serial number in Schedule III (9%), thereby altering the classification and descriptive scope of those taxable entries as published on the recommendation of the Council.

e-Settlement procedure: electronic settlement of pending tax applications via Interim Boards with video hearings and digital communications.
The e-Settlement Scheme, 2021 provides an electronic framework for settlement of pending applications transferred to Interim Boards, defining technological terms, authorising randomised automated allocation of cases, and mandating designated portals, registered e-mail communication and digital authentication. The Interim Board will manage proceedings, obtain reports from Principal Commissioners or Commissioners, permit written responses, conduct hearings via video conferencing, and may proceed when reports or responses are not furnished. Proceedings are confidential, personal appearance is not required, additional facts must be verified, and orders may be rectified or published with anonymisation.

Amnesty eligibility extended: applicants who filed willingness by 31.10.2021 may opt under clause 14 until 31.12.2021.
Applicants who submitted willingness on or before 31.10.2021 may choose the option in clause 14 of the procedure notified by the Commissioner, Commercial Taxes in the notification dated 04.03.2021, until 31.12.2021, and all other conditions of the Scheme and that notification shall apply.

Section 35(1)(ii) approval for scientific research granted to Pimpri Chinchwad College of Engineering enabling research-related tax treatment.
Approval granted to Pimpri Chinchwad College of Engineering (PAN: AAATP3981F) as a University, College or Other Institution for scientific research under the Income-tax Act read with the Income-tax Rules; the notification operates from publication in the Official Gazette with retrospective effect to the stated previous year and applies for the listed assessment years, and the explanatory memorandum certifies no person is adversely affected by retrospective application.

Aadhaar authentication requirement now conditions eligibility to file GST refund and revocation applications, with PAN-linked bank account rule applying.
The rules require Aadhaar authentication of specified persons associated with a registered person and linkage of the applicant's bank account to the applicant's Permanent Account Number; this authentication is mandatory to file applications for revocation of cancellation of registration, refund claims in FORM RFD-01, and for refund of integrated tax on goods exported out of India, with alternative identity-document procedures and a thirty-day period to authenticate after Aadhaar allotment.

Notification expanding exemption under section 25 to include an additional subsection, applied retrospectively from a stated effective date.
The notification amends a prior state GST notification by inserting "sub-section (6A) or" into its operative clause to expand the class of persons excluded from specified provisions of section 25 of the Kerala State Goods and Services Tax Act, 2017, on the recommendation of the Council, and declares the amendment to be deemed effective from 24 September 2021.

Aadhaar authentication requirement for registered persons now conditions eligibility for GST refund and revocation filings.
Amendments mandate Aadhaar authentication for specified persons associated with registered entities and require bank accounts used for GST purposes to be in the name of the registered person and obtained on that person's PAN; proprietorships must link proprietor PAN with proprietor Aadhaar. Rule 10B lists filing purposes requiring Aadhaar authentication (revocation of cancellation REG-21, refund RFD-01, refund of integrated tax on exports). Where Aadhaar is unavailable, prescribed identity documents and an enrolment slip suffice temporarily, with authentication required within thirty days of Aadhaar allotment. Rule 96C defines bank account for refund credit as an account in the applicant's name obtained on applicant's PAN.

Arrest procedure under the DGST Act requires criminal procedure compliance, medical examination, prompt magistrate production, and investigation support.
Arrests under section 69 of the DGST Act must follow the Criminal Procedure Code. An arrested person may undergo medical examination at a Government hospital and must be produced before the Chief Metropolitan Magistrate at the earliest. Where same-day production is not possible, the person may be handed over to the nearest police station, with a GSTI-rank officer remaining during police custody. Investigation may involve obtaining IP addresses and telecommunication details, while absconding or untraceable registered persons may be referred to the Economic Offence Wing.

GST enforcement power delegation assigns taxpayer-specific jurisdiction and excludes the regular proper officer for a limited period.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Ram Dayal Sharma, Assistant Commissioner, as Proper Officer for M/s Aggarwal Bullion Company. The taxpayer-specific conferral 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 relation to the identified taxpayer.

Integrated GST enforcement authorization permits one proper officer to investigate, issue notice, adjudicate, recover, and pursue appeals for taxpayer periods.
Commissioner (State Tax) authorises Sh. C. L. Roy, as Proper Officer, to complete GST enforcement proceedings arising from an inspection and search initiated against M/s Swastik Plastics. The delegated process covers investigation, show-cause proceedings, adjudication, recovery and related appellate process. Powers under sections 70, 73, 7.4 and 79 are conferred for the taxpayer's tax periods from 2017-18 to 2021-22.

Exchange rate update: customs notification substitutes the South African rand rates affecting import and export valuation.
Amendment revises the exchange rate entry for the South African rand in Schedule I of the customs notification, substituting the prior serial entry with updated import and export rates to be used for customs valuation and related exchange-rate linked calculations; the substitution is confined to that Schedule row and recorded as a formal notification instrument by the issuing official.

Tariff value fixation sets import valuation for edible oils, brass scrap, areca nut, gold and silver under customs rules.
Pursuant to delegated statutory power, the Central Board of Indirect Taxes and Customs substitutes TABLE 1, TABLE 2 and TABLE 3 in the principal customs notification to fix tariff values in US dollars for specified edible oils, brass scrap and areca nut per metric tonne, and to prescribe unit tariff values for specified categories of gold and silver and related articles, thereby providing the operative valuation figures to be applied under the customs valuation framework.