Time-limit extension for Benami Act order completion extends original deadline to a later specified date.
The notification specifies that, for purposes of the Relaxation Act, where the action is the passing of an order under the Benami Act, the original end date for completion is fixed as 30 June 2021 and the time for completion is extended to 30 September 2022, by partial modification of earlier notifications.

Faceless jurisdiction: automated allocation of tax functions enables faceless assessments, appeals, penalties, and electronic dispute resolution.
Faceless exercise of powers and performance of functions under the Income-tax Act shall be conducted through automated allocation, applying faceless procedures to assessments, appeals, penalties, electronic information collection and inspection powers, settlement of pending applications, and electronic advance rulings for eligible persons, with automated allocation defined to include algorithmic tools such as artificial intelligence and machine learning to randomise and optimise case allocation.

Substitution of tariff entries changes classification of specified goods under state GST, effective from start of calendar year.
The Governor, under section 11 of the Punjab Goods and Services Tax Act, 2017, amends Notification No. S.O.141/P.A.5/2017/S.11/2018 by substituting in the Table the entry in column (2) against Serial No. 4 with "4414" and the entry in column (2) against Serial No. 29 with "7419 80"; the amendment is effective from the 1st day of January, 2022.

GST schedule amendment revises tariff descriptions and adds branded tender coconut water eligibility subject to brand rights.
Amendment revises Schedule entries by substituting tariff codes and product descriptions, inserts a new Schedule entry for tender coconut water limited to products bearing a registered brand name or a brand name with an actionable or enforceable right (subject to annexure conditions), and omits a specified serial entry; the changes take effect from the stated effective date and are issued under powers conferred by the GST Act on Council recommendation.

Supply of restaurant service: exclusion extended for services at specified high tariff premises, and vehicle definitions broadened.
The notification broadens vehicle references to include motor cycle, omnibus and other motor vehicles; inserts an exclusion for supply of restaurant service except those supplied by restaurants and eating joints located at specified premises; and revises the Explanation to expand vehicle-definition cross-references and to define specified premises as hotel accommodation units with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.

Electronic commerce operator exclusion: supplies via e commerce operators now explicitly exempted from specified notification items.
The notification amends earlier table entries by omitting "or a Governmental authority or a Government Entity" from description entries at serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Punjab Goods and Services Tax Act; the amendment is effective from the first day of January of the stated year.

GST notification amendment limits recipient class to union territory or local authority and excludes dyeing or printing services.
The notification amends the TABLE to restrict beneficiary wording in specified service descriptions by replacing broader recipient phrases with "Union territory or a local authority", omitting the related Condition entries for those items, and adds an exclusion in a textile services entry to except services by way of dyeing or printing of the said textile and textile products from the referenced Customs Tariff Act entry.

GST schedule amendment reclassifies textile and related goods across multiple tax categories and refines tariff descriptions.
Amendment to the Punjab GST notification revises Schedules I, II and III by omitting specified serial entries, substituting textual descriptions for several existing items, and inserting a comprehensive series of new serial numbers and tariff descriptions principally covering woven, knitted, filament and staple textile products, sewing threads, monofilaments, narrow fabrics, made-up textile articles and related goods. The changes reorganise classifications within Schedule II and remove certain entries from Schedule I and Schedule III; the notification states the amendments take effect from the prescribed commencement date under the Punjab GST Act.

Tax schedule amendment removes specified taxable entries and reclassifies items, applying retrospectively to prior assessments.
The notification omits Serial No. 243 from Schedule II and removes the qualifying words for Serial No. 452P in Schedule III, thereby altering the taxable classification of those entries in the State GST schedules; the amendment is made effective retrospectively from 27th October, 2021 under powers conferred by the State GST Act.

E-invoicing threshold reduced, expanding mandatory e-invoicing to more taxpayers effective from the designated April implementation date.
Amendment to the Kerala GST notification substitutes the prior higher aggregate turnover benchmark with a lower benchmark for mandatory e-invoicing, extending the requirement to a broader class of registered persons. The substitution is effected under the Kerala GST Rules and takes effect from the first day of April following the amendment, implementing e-invoicing for taxpayers whose aggregate turnover now exceeds the revised threshold on the recommendation of the GST Council.

Delegation of GST powers to designated proper officer; jurisdictional officer barred during temporary specified period.
Commissioner of State Tax confers powers under the Delhi GST Act (sections 69, 70, 71, 73 and 74) on a named Proper Officer in respect of a specified taxpayer (identified by name and GSTIN), superseding an earlier notification; the conferment is effective for 120 days or until further orders and the jurisdictional Proper Officer is barred from exercising those powers over that taxpayer during the period.

Delegation of investigatory powers under GST Act permits a designated proper officer to exercise specified enforcement powers temporarily.
The Commissioner has conferred powers under sections 69, 70, 71, 73 and 74 of the Goods and Services Tax Act, 2017 on a specified Proper Officer for a named taxpayer, with the delegation effective for a limited period and the jurisdictional Proper Officer barred from exercising those same powers in respect of that taxpayer during the notification's operative period.

Input tax credit and GST recovery procedure updated through amendments to credit matching, auction sale, provisional attachment, and return filing rules.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revised input tax credit conditions, annual return timelines, refund requirements, recovery by sale of detained or seized goods or conveyance, provisional attachment procedure, and related GST forms. The changes require matching of invoice details with GSTR-1 and GSTR-2B before availing credit, prescribe filing dates for the 2020-2021 annual return and reconciliation statement, and set out an auction-based mechanism for recovery of penalty under detention or seizure provisions. The rules also update the disposal of sale proceeds, attachment objections, and appellate pre-deposit forms.

Performance Review Committee oversight establishes annual reviews of legal compliance, governance transparency, and institutional risk management.
The Performance Review Committee reviews the Authority's functioning annually for legal compliance, transparency and governance practices, and risk management. Its compliance review assesses whether regulations conform to applicable law, reduce stakeholder compliance burden, are fair, non-discriminatory and accessible, and provide clear and predictable guidance. Risk review assesses monitoring measures, risk identification, categorisation, mitigation, and records of breaches. The Committee may access relevant records, require employee attendance, examine registered complaints, submit findings, and provide a consolidated annual report for action.

Appointment of Part-time Members: NFRA composition updated to include specified ex officio and institutional representatives for regulatory oversight.
The National Financial Reporting Authority appointment of Part-time members, Rules, 2022, made under the Central Government's rulemaking power, commence on publication in the Official Gazette and specify the Authority's Part-time members by office: senior officials from the Ministry of Corporate Affairs, Comptroller and Auditor General, Reserve Bank of India, Securities and Exchange Board of India, and the President and Chairpersons of the accounting and auditing standards boards of the Institute of Chartered Accountants of India.

Annual Improvements to Ind AS (2021) update recognition, transition and measurement rules across multiple accounting standards.
The rules implement Annual Improvements to Ind AS (2021) across multiple standards, effective for annual reporting periods beginning on or after 1st April, 2022. Key amendments permit a subsidiary/associate/joint venture election on cumulative translation differences under Ind AS 101; clarify acquisition-date recognition and treatment of contingent liabilities and assets under Ind AS 103; set transition and modification guidance and a 10% threshold for substantially different financial liability terms under Ind AS 109; clarify treatment of proceeds from testing under Ind AS 16; define cost of fulfilling a contract and related transition relief under Ind AS 37; and amend Ind AS 41 cash flow exclusions.

GST threshold reduction: state notification lowers turnover benchmark for applicability effective from the stated fiscal start.
The State amends its prior GST notification by substituting the previously specified turnover benchmark with a lower benchmark, thereby changing the threshold for applicability of the original notification. The substitution takes effect from the stated operative date and is made under the rulemaking power conferred by the state GST Rules.

E-way bill requirement for intra-state goods movement under Rule 138 framework; limited intra-district exemptions retained.
The Commissioner requires generation of an e-way bill for intra-state movement of goods except where movements fall within four specified intra-district categories: (1) intra-district movement of all goods in one named category without value restriction; (2) intra-district movement of most goods subject to a consignment-value ceiling; (3) intra-district movement of tobacco and pan masala subject to a lower consignment-value ceiling; and (4) intra-district movement of certain medicines and APIs irrespective of value. Rules 138-138E apply mutatis mutandis.

Export restriction of Hydrofluorocarbons now requires export authorisation subject to an environmental NOC, replacing prior free exports.
Export of specified Hydrofluorocarbons (HFCs) has been reclassified from Free to Restricted under ITC (HS), 2018; exports are permitted only with an export authorization subject to a No Objection Certificate (NOC) from the designated ozone/environmental authority, and authorisations will be issued based on that NOC with immediate effect.

Certificate of Inspection requirement for rice exports to specified European countries now mandated by policy.
Amendment requires a Certificate of Inspection by the Export Inspection Council / Export Inspection Agency for exports of Basmati and Non-Basmati rice to EU member states and the European countries identified as United Kingdom, Iceland, Liechtenstein, Norway and Switzerland, with the certificate requirement becoming mandatory for exports to remaining European countries from 1 July, 2022; this revises the policy conditions for the relevant tariff items in Chapter 10, Schedule 2 of the ITC(HS) Export Policy.