Input tax credit eligibility limited: supplier filing and communication via GSTR-1 and GSTR-2B required for claiming credit.
Input tax credit is permitted only for invoices or debit notes whose details the supplier has furnished in the statement of outward supplies or via the invoice furnishing facility and which have been communicated to the recipient through FORM GSTR-2B; recovery procedures for goods or conveyance detained or seized in transit are codified to permit sale by auction after inventory and valuation, with specified notice, bidding, pre-bid deposit, payment, transfer and re-auction processes and priorities for appropriation of sale proceeds.

GST rate amendment updates tariff classifications for handicraft goods by substituting specified HS codes, effective from start of year
Amendment to West Bengal GST notification No. 1037-F.T. substitutes the TABLE entries: at S. No. 4 column (2) replace with 4414, and at S. No. 29 column (2) replace with 7419 80; promulgated under section 11(1) of the West Bengal GST Act, 2017 and effective from the first day of January of the stated year.

GST exemption amendment updates exempted goods list and adds branding condition for tender coconut water.
Amendments alter the Schedule of exempted goods by substituting and omitting specified tariff and descriptive entries, and by inserting a new entry for tender coconut water not in unit containers. The tender coconut water exemption applies where the product bears a registered brand name or a brand name in respect of which an actionable claim or enforceable right in a court of law exists, subject to Annexure I conditions. The notification is deemed effective from 1 January 2022.

Rates of tax reclassification: notification revises tariff entries to clarify taxable goods and applicable GST rates.
Further amendment to Notification No. 1125 F.T. revises tariff codes and descriptions across Schedules I-IV, substituting, inserting and omitting serial numbers and entries to clarify which goods attract the Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%) rates of tax, with the changes effective retrospectively from 1 January 2022.

Securities Transaction Tax compliance: managing directors now responsible for collection and electronic filing obligations.
The amendment designates the managing director or a whole-time director of an insurance company, duly authorised by its Board, as the person responsible for collection and payment of securities transaction tax; mandates payment via authorised banks with prescribed challan; inserts Form No. 2A as the return for insurance companies; requires electronic filing of Forms 1, 2 and 2A under digital signature or electronic verification code; and assigns the Principal Director-General/Director-General of Income tax (Systems) responsibility for specifying secure procedures, formats, standards and archival policies for electronic return submission.

Computation of capital gains for specified ULIPs: taxable gain equals amount received (including bonus) minus premiums paid, adjusted for prior taxation.
New Rule 8AD prescribes that capital gains on amounts received under a specified unit linked insurance policy are computed on first receipt as the amount received including bonuses less aggregate premiums paid to that date; for subsequent receipts, taxable gain is the amount received excluding portions already taxed less aggregate premiums paid to date reduced by premiums previously considered. These computed gains are deemed to be gains from transfer of units of an equity oriented fund under an insurance company scheme.

E-advance rulings enable electronic processing and randomized allocation of advance ruling applications with hearings via video conferencing.
The Scheme establishes an electronic framework for advance rulings where the Board for Advance Rulings pronounces e-advance rulings, applications are randomly allocated via an automated allocation system, communications and filings occur through a designated portal and registered e-mail addresses, requisitions for records are made to relevant tax authorities or Joint Secretary (Foreign Tax and Tax Research), hearings may be conducted by video conferencing, and the Board and its Secretary exercise specified procedural, record and civil-court powers.

Service description amendment narrows eligible recipients to union territory or local authority, removing certain conditions and entities.
The notification substitutes recipient descriptions in specified table entries, replacing phrases that included governmental authorities and government entities with "Union territory or a local authority" for items (iii), (vi), (vii), (ix) and (x), thereby narrowing eligible recipients; it also omits the entries in the table column "Condition" for those same items.

GST rate amendment adds footwear under a specified tax bracket and removes a reduced-rate entry, effective from January.
Amendment to Haryana SGST notification removes the Schedule I entry at serial 225 taxed at 2.5% and inserts in Schedule II (6% rate) a new serial after serial 171 covering footwear of sale value not exceeding Rs. 1000 per pair; the amendment is made under the Haryana Goods and Services Tax Act, 2017 and takes effect from 1 January 2022.

Customs duty exemption for specified tournament imports subject to certificate, re export obligation, and utilisation certificate requirements.
Exempts specified goods imported for organising the AFC Women's Asian Cup India, 2022, from the whole of the duty of customs and from the whole of the integrated tax under the Customs Tariff Act, where imports are made by the event organiser, subject to production of a certificate from the Director or Deputy Secretary (Sports) at clearance and an undertaking that goods (excluding gift items, souvenirs and mementoes) will be re exported within three months and a utilisation certificate for consumed goods will be furnished within three months of the event's conclusion.

Appointment of tax officers: two Additional Commissioners designated under a Punjab GST notification, replacing prior entries.
Amendment under Section 96 of the Punjab Goods and Services Tax Act substitutes serial Nos. 1 and 2 of Notification No. S.O. 31/P.A.5/2017/S.96/2021 by appointing Smt. Varinder Kaur as Additional Commissioner, Goods and Services Tax Commissionerate, Ludhiana (appointed by the Central Government) and Sh. Showkat Ahmad Parray as Additional Commissioner of State Tax (Administration), Punjab (appointed by the Government of Punjab).

De-notification of SEZ land reduces the notified SEZ area after statutory clearance, state approval and official recommendation.
Central Government, exercising powers under the Special Economic Zones Act and rule 8 of the SEZ Rules, de-notifies 9.255 hectares from the SIPCOT Perundurai SEZ following the promoter's proposal, State Government approval and Development Commissioner recommendation, thereby reducing the SEZ's total notified area to 69.783 hectares and listing the S.F. numbers and hectare allocations for the de-notified parcels.

Input tax credit restrictions require supplier filing and invoice communication before credit can be availed.
Amendments condition input tax credit on supplier furnishing outward supply details and communication via FORM GSTR 2B (effective 1 January 2022); extend filing deadlines for 2020-2021 annual return and reconciliation statement to 28 February 2022; require attested invoice copy for refunds where Unique Identity Number is absent (deemed effective 1 April 2021); introduce rule 144A establishing auction based recovery of penalty for goods/conveyances detained or seized with tailored timelines for perishable/hazardous goods; substitute rule 154 to prioritise appropriation of sale proceeds and require deposit of unpayable balances to the Fund; and update attachment procedures and multiple GST recovery and attachment forms.

Commencement of GST amendment provisions: specified sub-rules of rule 2 are brought into force, with deemed earlier effectiveness.
Notification brings sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Andhra Pradesh Goods and Services Tax (Eighth Amendment) Rules into force, stating those provisions shall come into force on 1 January 2022 and that the notification shall be deemed to have come into force with effect from 21.12.2021.

Limitation period extension and GST notice form revisions broaden assessment grounds and reporting fields under state GST rules.
The amendment extends the limitation under rule 137 from four to five years effective end-November 2021 and updates FORM GST DRC-03 to include intimation via FORM GST DRC-01A. It broadens the reasons for issuance to include inspection, scrutiny, DRC-01A intimations and specified mismatches between return forms, inserts additional qualifiers in item 5, and substitutes the serial number 7 table to expand reporting columns for tax period, place of supply, tax/cess, interest, penalty, fee, ledger utilisation and debit entry details.

Input tax credit restriction: ITC only after supplier furnishes outward supplies and details are communicated to recipient.
The amendments condition availment of Input Tax Credit on supplier furnishing invoice details in the statement of outward supplies or via the invoice furnishing facility and on communication of those details to the recipient in FORM GSTR-2B. They introduce rule 144A establishing a detailed auction based procedure for recovery of penalty by sale or disposal of goods or conveyance detained or seized in transit, including notice in FORM GST DRC-10, bidder qualification, FORM GST DRC-11 notice to successful bidder, transfer via FORM GST DRC-12, and stay of recovery where a statutory appeal is pending (with exceptions for perishable or hazardous goods). Rule 154 prescribes the order of appropriation of sale proceeds: administrative costs, recovered amount/penalty, other dues under the Act, and balance credited to the owner.

Commencement of amendment: specified provisions of the Mizoram GST Amendment appointed into force under proviso to section one.
Under the proviso to section one of the Mizoram GST (Amendment) Act, 2021, the Governor of Mizoram appoints the first day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Amendment Act shall come into force, by notification issued through the Taxation Department.

Commencement of specified GST amendment provisions notified, bringing select sub rules of the Eighth Amendment into force.
Notification brings sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2021 into force, issued under sub-rule (2) of rule 1 of those Amendment Rules and recorded as No. 38/2021-State Tax by the Taxation Department.

Aadhaar authentication required for registered persons to file revocation and refund claims and to receive refund credits.
A new rule mandates Aadhaar authentication of proprietors, partners, directors, trustees or authorized signatories to be eligible to file revocation of cancellation applications and refund claims (including integrated tax on exports). If Aadhaar is unavailable the enrolment ID plus prescribed identity documents may be furnished and Aadhaar must be authenticated within thirty days of allotment. Refund credit will be made only to a bank account in the applicant's name obtained on the applicant's PAN, and proprietorship PAN must be linked with the proprietor's Aadhaar.

GST notification amendment narrows eligible recipients and deletes specified conditional entries, altering applicability from January.
The notification amends the TABLE against serial number 3 by substituting the phrases in Description of Service for specified items to replace references to "a Governmental Authority" and "a Government Entity" with "Union territory or a local authority," and by omitting the Condition column entries against items (iii), (vi), (vii), (ix) and (x); the amendment supersedes an earlier notification and takes effect from the first day of January, 2022.