Limitation period extension under GST: extended assessment windows and revised FORM GST DRC 03 to capture new recovery categories.
Amendments extend assessment limitation periods by substituting two year and four year references with four year and five year periods respectively, and revise FORM GST DRC 03 to add intimation via FORM GST DRC 01A, expand triggering categories (including audit, inspection or investigation, scrutiny and specific return mismatches), and substitute a detailed table for tax period, place of supply, tax/cess, interest, penalty, ledger utilisation and debit entry particulars.

Proper officer powers for investigation, inspection and tax determination are assigned exclusively to a specified officer for a named taxpayer.
Proper-officer powers relating to arrest, summoning, access to business premises, and determination of tax or input tax credit issues are conferred on Sh. Nagesh Kumar Mallah, Assistant Commissioner, for M/s Jindal Wax. The conferment covers sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017, and operates for 120 days from 9 January 2022 or until further orders, whichever is earlier. The jurisdictional proper officer cannot exercise those powers against the specified taxpayer during that period.

Annual return filing exemption extends to registered persons below the prescribed turnover threshold for the 2020-21 year.
Registered persons whose aggregate turnover in financial year 2020-21 did not exceed the prescribed threshold are exempted from filing the annual return for that financial year under the Uttar Pradesh Goods and Services Tax regime. The exemption is issued under the Commissioner's power under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The notification is stated to take effect retrospectively from 1 August 2021.

Service description amendment under SGST narrows eligible recipients and removes listed conditions, altering compliance and applicability.
The amendment substitutes wording in the TABLE at serial number 3 to narrow recipient descriptions to "Union territory or a local authority" in specified items and omits the corresponding entries in the Condition column for those items, thereby removing prior conditional qualifiers; it supersedes the earlier notification and takes effect from the stated operative date.

GST rate amendment: footwear under prescribed value reclassified into a higher state tax bracket, changing applicable levy.
The notification omits the 2.5% Schedule I entry (serial 225) and inserts a new Schedule II 6% entry for "Footwear of sale value not exceeding Rs. 1000 per pair," reclassifying that footwear into the 6% rate bracket. The amendment is issued under provisions of the State GST Act and supersedes an earlier December notification; it is effective from the first day of January, 2022.

Aadhaar authentication and GST return rules updated for registration, refunds, annual returns, and reconciliation compliance.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revise registration, refund, annual return, reconciliation, e-way bill restriction, and form-based compliance provisions. The changes introduce bank account linkage with the registered person's Permanent Account Number and, for proprietorship concerns, the proprietor's Aadhaar number, and add an Aadhaar authentication requirement for specified registered persons for revocation, refund, and export refund procedures. The notification also updates annual return and reconciliation requirements in FORM GSTR-9 and FORM GSTR-9C, and revises several prescribed forms and instructions.

GST exemption notification amended to narrow recipient categories for specified services and remove related conditions.
Amends the Uttar Pradesh GST notification for specified services by substituting the recipient description in items (iii), (vi), (ix), (x) and item (vii) so that the relevant service descriptions refer only to a "Union territory or a local authority". It also omits the conditions in column (5) against items (iii), (vi), (vii), (ix) and (x), and is deemed to have come into force from 1 January 2022.

Digital signature requirement for Commissioner of Income tax (Appeals) to authenticate specified appeal orders under listed sub paragraphs.
The corrigendum clarifies that the Commissioner of Income-tax (Appeals) shall authenticate orders passed under the specified sub paragraphs of paragraphs 5-7 by affixing a digital signature, amending clause (i) of paragraph 10 of the earlier notification.

Corrigendum corrects a notification rule reference, replacing insertion wording to reflect the proper rule numbering.
Corrigendum corrects the rule 9 phrasing in the published notification by replacing "Insertion of new rule 96B" with Insertion of new rule 96C, an administrative textual amendment to the notification as published in the official gazette.

Commencement of GST amendment: specified amendment provisions brought into force by executive commencement notification.
The State Government, invoking clause (b) of sub section (2) of Section 1 of the Amendment Act, designates the first day of January, 2022 as the date on which provisions of sections 2, 3 and 7 to 15 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2021 shall come into force by executive notification issued by the Commercial Tax Department.

Commencement of specified GST amendment provisions notified, bringing targeted subrules of rule 2 into force under state notification.
The notification, issued under sub rule (2) of rule 1 of the Madhya Pradesh GST (Amendment) Rules, 2021, declares that sub rule (2), sub rule (3), clause (i) of sub rule (6) and sub rule (7) of rule 2 of those Amendment Rules shall come into force from the date specified in the notification, and is issued by the state tax administration under the Governor's authority.

Taxation of seeds for sowing reclassified; new entry limits coverage to seeds for sowing, effective from October first.
An amendment substitutes the Schedule entry for S. No. 86 to classify seeds used for sowing under tariff heading 1209, expressly excluding seeds intended for any use other than sowing. The substitution modifies the State Tax (Rate) notification and takes effect from 1 October 2021 as an update to the principal notification.

Commencement of Maharashtra GST Amendment: specified sections brought into force under statutory commencement power by government notification.
The Finance Department, exercising powers under sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2021, by Notification No. 39/2021 State Tax dated 6 January 2022, appoints a single effective date for the coming into force of sections 2, 3 and 8 to 16 of the Amendment Act, thereby bringing those specified amendment provisions into effect under the Maharashtra GST framework.

Commencement of GST rule amendments: specified sub rules of Rule 2 to come into force from 1 January 2022.
Notification designates the 1st day of January, 2022 as the date from which sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force under the Maharashtra Goods and Services Tax Act, 2017.

Compliance deadline extension alters provisos and grants return-related restriction relief where returns were not filed.
Seventh Amendment to the Delhi GST Rules adjusts transitional deadlines by extending a proviso date in rule 26 and omitting all provisos thereafter; provides an exception to the restriction in rule 138E for a prior period where specified returns or statements were not furnished for certain months; and amends FORM GST ASMT-14 to add an order reference line, remove wording about conducting business without registration, and insert an address field after designation.

GST notification amendment alters HSN classifications, substituting two table entries and taking effect Jan 1, 2022.
Pursuant to powers under section 11(1) of the Goods and Services Tax Act, the Government substitutes the table entries so that column (2) at S. No. 4 is replaced by "4414" and column (2) at S. No. 29 is replaced by "7419 80"; the amendment takes effect on the 1st day of January, 2022.

GST classification changes: branded tender coconut water newly defined and multiple tariff entries revised, effective from January start.
The notification amends the Maharashtra GST Schedule by substituting entries at S. No. 22, revising descriptions at S. Nos. 43B and 49, inserting S. No. 97A to classify tender coconut water not in unit containers when bearing a registered brand name or a brand with an actionable or enforceable claim (subject to Annexure I), omitting S. No. 101, and substituting the tariff heading at S. No. 141 with "8807," effective 1 January 2022.

GST rate amendments reclassify goods by substituting and inserting schedule entries, changing applicable tax rate buckets.
Revises the Maharashtra State GST rate notification by substituting, inserting and omitting specific schedule entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), amending tariff headings, commodity descriptions and Sl. Nos., adding new product categories and refining product scope to reclassify various goods into their applicable State GST rate buckets.

Commencement notification fixes the effective date for GST amendment to the Uttar Pradesh tax law.
Appointment of 1 June 2021 as the date on which section 6 of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021 shall be deemed to have come into force, thereby bringing into operation the amendment to section 50 of the Uttar Pradesh GST Act, 2017 from that specified date. The notification is issued in exercise of the power conferred by section 1 of the 2021 Amendment Act and fixes the commencement date for the specified amendment provision.

GST amendment commencement notified for Uttar Pradesh, bringing sections 4 and 5 into force from the appointed date.
Commencement of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021 was notified by appointing 1 August 2021 as the date on which sections 4 and 5 of the Act shall be deemed to have come into force. The notification exercises the power under section 1 of the Amendment Act and gives operative effect to those provisions from the specified date.