Delegation of investigative powers under DGST Act: Proper Officer authorised for specified taxpayer; jurisdictional officer barred temporarily.
Commissioner of State Tax authorises a named Proper Officer to exercise specified enforcement and investigatory powers under the Delhi Goods and Services Tax Act, 2017 in relation to a named taxpayer, while expressly restraining the jurisdictional Proper Officer from exercising those powers for the same taxpayer for a time limited period of 120 days or until further orders.

Conferment of powers under DGST Act: officer empowered for specified taxpayer while jurisdictional officers barred from exercising listed sections.
The Commissioner delegates investigative and enforcement powers under sections 69, 70, 71, 73 and 74 of the Delhi GST Act to a named Proper Officer for a specific taxpayer, imposing a temporal and exclusive restriction preventing the jurisdictional Proper Officer from exercising those powers with respect to that taxpayer during the notification period or until further orders.

Scope of notified registered persons amended to exclude government departments and local authorities from specified provisions.
Amendment inserts the words "a government department, a local authority," into the first paragraph of Notification No.13/2020 - State Tax after the words "notifies registered person, other than", modifying the textual scope of persons referenced in that paragraph. The change is effected under the rulemaking powers conferred by sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 and promulgated by the Lt. Governor on the Council's recommendation via Notification No. 23/2021 - State Tax dated 11 March 2022.

Exchange rate adjustment for Turkish Lira: updated import and export rates under Customs Act notification.
Amendment substitutes serial No. 18 in Schedule I of Notification No.13/2022-CUSTOMS (N.T.), specifying revised rupee conversion rates for one unit of Turkish Lira separately for imported goods and for exported goods; issued under section 14 of the Customs Act, 1962 and effective from 12th March, 2022.

Delegation of powers to Additional/Joint Commissioners to decide on enforcement notices nationwide under specified GST provisions.
The notification amends the principal notification by inserting a provision vesting Additional Commissioners and Joint Commissioners, subordinate to specified Principal Commissioners or Commissioners, with powers to pass orders or decisions on notices issued by the enforcement wing under the Central Goods and Services Tax framework, as specified in an inserted Table V, exercisable throughout India.

GST threshold reduction alters turnover trigger for applicability via a notification, effective from the statute's designated commencement.
The notification amends a prior Jammu and Kashmir GST notification by substituting the earlier higher turnover words with lower turnover words for the statutory threshold that determines applicability under the referenced rule, acting on the Council's recommendation and issued under the Act's enabling provision; the substitution takes effect from 1 April 2022.

Aadhaar authentication: voluntary identity validation authorised for FINnet system users under the Aadhaar Rules.
Use of Aadhaar authentication services is authorised for validating the identity of FINnet system users on a voluntary basis, pursuant to powers conferred by the Aadhaar Act and in terms of the Aadhaar Authentication for Good Governance Rules, 2020, thereby enabling FINnet to employ Aadhaar-based authentication for identity verification under the rule-based framework.

Reimbursement of State Tax allows eligible hotels and tour operators partial SGST refund subject to conditions and recovery rules.
Registered hotels, heritage hotels, resorts and tour operators (excluding stand-alone restaurants and clubs) may claim partial reimbursement of State Tax paid by debit from the electronic cash ledger after exhausting SGST and IGST input tax credits; reimbursement excludes SGST on rental or leasing of non residential property, is denied for prior year evaders, is recoverable with interest and equal penalty if wrongly availed, is reduced by benefits under applicable RIPS schemes, and will be governed by guidelines issued by the Chief Commissioner with the State empowered to review or modify the order.

Amendment to State GST notification extends specified deadline dates, applying retrospectively from an earlier effective date.
Amendment to a State GST notification substitutes specified June cutoff dates in the first paragraph with later August dates. It is issued under powers conferred by the Delhi GST Act and references the Integrated GST and Union Territory GST Acts. The amendment states the notification shall come into force with retrospective effect from an earlier June date and records its issuance on the recommendation of the Council and in the name of the Lieutenant Governor.

Extension of notification deadline moves proviso date from earlier date to later date under state GST amendment.
The amendment, issued under authority of the Delhi Goods and Services Tax Act, 2017, directs that in the ninth and tenth provisos of Notification No. 76/2018-State Tax the figures, letters and words constituting the previously specified date shall be substituted by the newly specified date, as published by the Finance Department on the recommendations of the Council.

GST amendment clarifies goods covered for welfare distribution and ICDS supplies, substituting 'food preparations' with 'goods'.
The notification substitutes the Schedule entry at Serial No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government approved schemes; and replaces the term "food preparations" with "goods" in column (4). The amendment is effective from 1st October 2021 as a modification to the earlier State Tax (Rate) notification.

GST rate amendment adds essential mint oils to the State Tax (Rate) schedule, applying to registered and unregistered suppliers.
Amendment inserts entry 3A into the State Tax (Rate) notification adding specified tariff codes and a description of essential oils other than citrus-including peppermint and other mint oils-and applies the notification's tax treatment to both unregistered and registered persons under the Delhi Goods and Services Tax Act.

GST rate amendment revises schedule classifications and valuation rules to change tax treatment for listed goods and bundled supplies.
Amendment to the Delhi GST rate notification revises Schedules I-IV by inserting, omitting and substituting specified tariff entries and descriptions to adjust GST treatment for listed goods, including distinct treatment for biodiesel supplied for blending, renewable energy devices (with a deemed valuation rule when bundled with a taxable service), specified ores and concentrates, certain medical and printed goods, railway stock and parts, and carbonated fruit beverages, with the changes effective from the stated commencement date.

Tax exemption expansion for specified sporting-event services and national permit services under state GST, subject to certification.
The notification amends the State GST rate schedule by inserting references to 12AB alongside 12AA, adding nil-rated entries for services related to the AFC Women's Asia Cup 2022 (including services by and to the AFC and rights of admission) subject to certification by the Director (Sports), inserting a nil-rated entry for National Permit grant services for goods carriages, omitting a prior serial, modifying a percentage eligibility phrase to "75% or more," and updating certain year references; these changes take effect from the specified effective date.

GST rate amendments expand taxable services to include IP transfers and reclassify admissions and manufacturing services.
Amendments to the State GST rate schedule revise taxable service classifications and State-tax rates by adding "or 12AB" to a registration-related entry, reclassifying and substituting service items to include transfers or permitting use of Intellectual Property rights as a taxable service, adding job work for manufacture of alcoholic liquor, restating manufacturing/publishing/material recovery services, differentiating admission services between theme/joy-ride venues and casinos/race clubs/sporting events, substituting an Explanation reference to another Schedule provision, and inserting Multimodal Transport of goods entries; effective from 1 October 2021.

GST threshold reduction lowers turnover limit for State GST applicability under amended notification, changing prior higher limit.
The notification amends Notification No. 13/2020 - State Tax by substituting the words "one hundred crore rupees" with "fifty crore rupees" in its first paragraph, effective 1 April 2021, under the authority of sub rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017, on the recommendations of the Council; promulgated as Notification No. 05/2021 State Tax dated 10 March 2022.

Certificate of Inspection requirement for rice exports to European destinations tightened; mandatory for remaining European countries from mid-year.
Amendment requires issuance of a Certificate of Inspection by the Export Inspection Council or an Export Inspection Agency for exports of rice (Basmati and Non Basmati) to EU Member States and the European countries Iceland, Liechtenstein, Norway and Switzerland; the date for mandatory Certificates for exports to the remaining European countries has been deferred to a later effective date specified in the notification, and the earlier notification is amended accordingly.

Import control on hydrofluorocarbons now restricted and subject to environmental authority recommendation for import authorization.
Specified Hydrofluorocarbons and HFC containing products listed in Chapters 29 and 38 of ITC (HS), 2022, Schedule I are reclassified from 'Free' to Restricted import policy. Imports are permitted only on import authorization issued subject to recommendation of the Ozone Cell, Ministry of Environment, Forest and Climate Change, thereby conditioning authorizations on the environmental authority's recommendation.

E-invoicing requirement expanded: reduced turnover threshold now mandates e-invoicing for additional registered taxpayers from April.
Amendment lowers the aggregate turnover threshold triggering mandatory e-invoicing, substituting the prior higher limit with a reduced limit effective from the stated implementation date. The change, issued under the rule permitting notification-based adjustments to e-invoicing applicability, expands the class of registered taxpayers required to comply and creates a statutory compliance obligation for those whose aggregate turnover now exceeds the reduced threshold.

Government nomination of SEBI member: Secretary, Ministry of Corporate Affairs appointed to SEBI replacing previous nominee.
Exercising powers under Section 4 of the Securities and Exchange Board of India Act, 1992, the Central Government appoints Shri Rajesh Verma, Secretary, Ministry of Corporate Affairs, as Member, SEBI, replacing Shri K. V. R. Murty, Joint Secretary, Ministry of Corporate Affairs, by way of amendment to notification S.O. 195(E) dated 09.03.1992.