Post-export conversion of shipping bills allowed under instrument-based schemes with procedural limits and conditional approval.
Post-export conversion of shipping bills to an instrument based scheme is permitted subject to a time-limited written application, discretions for jurisdictional Commissioners to extend filing periods, and payment of prescribed fees. Conversion is allowed only where all conditions of the target instrument based scheme are met, the exporter has not already availed benefit of the originating scheme, customs automated system presentation requirements are complied with, no contraventions or investigations are pending in respect of the export, and documentary evidence existing at the time of export supports the conversion.

Input tax credit restricted to supplier-filed details; auction procedures for penalty recovery and amended attachment forms.
Amendments condition input tax credit on supplier filing in FORM GSTR-1 or via the invoice furnishing facility and receipt of FORM GSTR-2B; extend annual return and reconciliation timelines for FY2020-21; require attested invoice copies for refunds where applicant identity is absent; shorten certain detention notice timelines; introduce rule 144A prescribing auction procedure for recovery of penalty on detained or seized goods or conveyances; and specify appropriation order of sale proceeds and revised attachment and auction forms including FORM GST DRC-10, DRC-11, DRC-12, DRC-22 and DRC-22A.

Commencement of GST Amendment provisions appointed effective 1 January 2022, bringing specified sections into force under empowering provision.
The Government appoints 1 January 2022 as the date on which sections 2, 3 and 7 to 15 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2021 shall come into force, issued under sub section (2) of section 1 of the Amendment Act and published by notification in the State Gazette.

Commencement of GST amendment: sections 4 and 5 appointed effective from August first under state notification.
The Government of Andhra Pradesh appoints 1 August 2021 as the date on which sections 4 and 5 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2021 shall come into force, issued under the commencement power and ordered for publication in the Andhra Pradesh Gazette.

Commencement of amendment to Section 50: provisions deemed in force from 1 June 2021 by government.
Appoints 1 June 2021 as the date on which the provisions of Section 6 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2021 shall come into force, and directs publication of a notification in an extraordinary issue of the Andhra Pradesh Gazette under the powers conferred by sub section (2) of section 1 of the Amendment Act.

Amendment to Service Notification: removes "Governmental Authority or Government Entity" from specified service descriptions and omits related conditions.
The notification amends the TABLE at serial number 3 by substituting "Union territory or a local authority" for earlier broader phrases in specified items of the "Description of Service" column, and by omitting the entries in the "Condition" column against those items, thereby narrowing service recipient references and removing related conditions.

GST rate amendment: footwear below specified sale value moved into a 6% schedule, changing applicable tax treatment.
The notification amends a prior GST schedule by omitting the 2.5% Schedule I entry (serial 225) and inserting into Schedule II (6%) a new entry 171A1/64 classifying footwear of sale value not exceeding the specified per-pair threshold under the 6% rate; the amendment is effective from 1 January 2022 under powers of Sections 9(1) and 15(5) of the Tamil Nadu GST Act, 2017.

Specified premises definition expanded; high tariff hotel accommodation and motor vehicle terms broadened under Tamil Nadu GST.
The notification amends the prior departmental notification by expanding vehicle terminology to include "motor cycle, motor vehicle and omnibus" with cross references to the Motor Vehicle Act, inserting an exclusion for restaurant services except those supplied at specified premises, and defining specified premises as hotel accommodation premises with a declared tariff above a stated per unit per day threshold; the amendment is declared effective from the first day of January of the stated year.

Electronic commerce operator exclusion: services supplied through e commerce operators are carved out from specified notification items.
The notification deletes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serials 3 and 3A, and inserts provisos at serials 15 and 17 stating that the listed items do not apply to services supplied through an electronic commerce operator and notified under the relevant GST enactment; the amendments operate from 1 January 2022.

Exchange rate determination for customs: prescribed conversion rates set for import and export goods, replacing prior notification.
The Central Board of Indirect Taxes and Customs, exercising its authority under the Customs Act, prescribes the rate of exchange for specified foreign currencies for customs purposes and supersedes the earlier notification; distinct rates are set in Schedule I for per unit conversions (with separate imported and export columns) and in Schedule II for per 100 unit conversions, these rates applying for import and export goods from the stated effective date.

Fixation of tariff values: updated import benchmark values for edible oils, gold, silver, brass scrap and areca nut take effect.
The Central Board of Indirect Taxes & Customs, exercising powers under the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal notification to prescribe specific US dollar tariff benchmark values for imports. The tables specify per-metric-tonne values for crude palm oil, RBD palm oil, palmolein variants, crude soybean oil and brass scrap; per-unit values for gold and silver under applicable notification entries; and a per-metric-tonne value for areca nuts, with an effective commencement date stated in the notification.

GST payment reporting expands DRC-03 disclosures for tax intimation, scrutiny, inspections, return mismatches, and ledger debit details.
Rule 137 is amended retrospectively from 30 November 2021 by extending the prescribed period from four years to five years. FORM GST DRC-03 is revised from 1 December 2021 to cover tax intimation through FORM GST DRC-01A, scrutiny, inspection, and specified return mismatches. Its payment table is replaced to capture tax period, applicable Act, place of supply, tax liabilities, interest, penalty, fee, ledger utilisation, and debit-entry particulars.

Applicability of section 25 provisions expanded by inserting an additional subsection, made effective retrospectively.
The Government amends the earlier notification G.O. Ms. No. 67 by inserting the words "sub-section (6A) or" after the phrase "hereby notifies that the provisions of" in the first paragraph, thereby expanding the subsections treated as not applicable to specified persons; this amendment is deemed to have taken effect from September 24, 2021.

Anti-dumping duty on aluminium foil extended to remain in force until mid June 2022 under Customs Tariff authority.
The amendment keeps the anti-dumping duty on aluminium foil originating in or exported from the People's Republic of China in force up to and inclusive of 15th June, 2022, by inserting a paragraph into the principal notification providing that the duty remains effective notwithstanding paragraph 2, unless revoked, superseded or amended earlier.

State GST amendment removes a lower-rate schedule entry and narrows the software-related tax description in notification.
The State Government amends the Telangana GST rate notification by omitting S. No. 243 from Schedule II and removing the words "in respect of Information Technology software" against S. No. 452P in Schedule III, thereby altering the descriptive scope and rate application for those listed supplies. The notification operates from 27th October 2021 and implements the Council's recommended revisions to the State GST rate schedules.

Customs notification amendment extends exemption period and revises tariff entries including Lentil (Mosur) and duty rates.
The amendment substitutes the expiry date in Notification Nos. 48/2021-Customs and 49/2021-Customs from 31st March, 2022 to 30th September, 2022; in Notification No. 49/2021-Customs it further replaces the column (4) entry against Serial No. 2 with a 5% duty rate and inserts a new row for HS code 0713 40 00 (Lentil (Mosur)) with Nil duty. The notification commences on 13th February, 2022.

Import restriction on moong beans: reclassifies imports from free to restricted, imposing immediate regulatory controls on clearance.
The import classification for moong (Vigna radiata) is revised from Free to Restricted with immediate effect; this supersedes the earlier transitional condition that allowed imports only where Bills of Lading were issued by a prescribed cut off and consignments cleared by customs by a subsequent prescribed date. The amendment is notified pursuant to powers under the Foreign Trade Policy and enabling statute.

Delegation of Powers to Regional Directors: LLP Act powers delegated to specified Regional Directors, subject to central government revocation.
The Central Government delegates to specified Regional Directors the powers and functions vested in it under the Limited Liability Partnership Act, 2008, as applied via the Companies Act, subject to the condition that the Central Government may revoke the delegation or itself exercise the powers where necessary in the public interest. The delegation takes effect from the stated commencement date and a later substitutional amendment updates the list of Regional Directors to whom the delegation applies.

Registrar of Companies appointed adjudicating officers under LLP Act; appeals provided; order effective 1 April 2022.
The Central Government appoints specified Registrars of Companies (including Registrars cum Official Liquidators where indicated) as adjudicating officers under the Limited Liability Partnership Act and assigns territorial jurisdictions to each office. Appeals from these adjudicating officers are to be disposed of by the concerned Regional Director in accordance with prior Government notifications and the Limited Liability Partnership Rules, with Sikkim matters allocated to the Eastern Region Regional Director. The appointments and jurisdictional allocations take effect from 1 April 2022.

Commencement of Limited Liability Partnership Amendment provisions: core amendments appointed to commence on the notified commencement date.
The Central Government, exercising the power conferred by the relevant sub section of the Limited Liability Partnership (Amendment) Act, issues a notification appointing a future date as the day on which the amendment provisions up to the specified terminal provision shall come into force, communicated by the Ministry of Corporate Affairs.