GST product classification amendments update tax-schedule coverage for nicotine products, unmanned aircraft, branded coconut water, and additive manufacturing machines.
Arunachal Pradesh revises State GST rate-schedule classifications across the 2.5%, 6%, 9%, and 14% schedules. The changes update tariff headings and product descriptions; add branded tender coconut water subject to brand-right conditions, nicotine and tobacco inhalation products, ores, additive manufacturing machines, flat panel display modules, and specified unmanned aircraft; and revise entries for aircraft, oils, food products, machinery, lighting goods, and electrical equipment. The revised entries operate from 1 January 2022.

IGST rate schedule amendment revises tariff classifications and commodity descriptions, altering applicability and rate coverage effective on the stated commencement date.
The notification amends the IGST rate schedules by substituting HS headings and descriptive entries, inserting new serial numbers, omitting certain items and modifying column entries across the 5%, 12%, 18% and 28% Schedules; it adds product-specific descriptions (including inhalation products, ores, certain machinery, display and camera modules, additive manufacturing machines and specified fuels), provides conditional brand-related treatment for packaged tender coconut water, and reorganises select schedule entries, with the amendment coming into force on the commencement date specified in the notification.

UTGST rate amendments update tariff classifications and substitute entries across Schedules I to IV, altering taxable goods treatment.
Substitutes, inserts and omits specific tariff entries and descriptions across Schedules I to IV of the Union Territory GST Rate notification, revising classifications for multiple goods categories including tobacco and nicotine products, animal and microbial fats and oils, food and beverage items, machinery and electronic components, and certain mineral and transport headings, thereby updating tariff headings, serial entries and descriptive language to align UTGST treatment with current nomenclature and policy.

GST rate amendments update tariff classifications and product entries, altering tax treatment and coming into force early next year.
Amendments substitute, insert and omit specified tariff codes and descriptive entries in Schedules I-IV of the Central GST rate notification, reclassifying goods and adjusting their GST rate bands; they add new serial entries for particular products (including certain inhalation tobacco/nicotine products, bio-diesel for blending, machines for additive manufacturing, flat panel display modules, CCTV and related transmission apparatus, and branded tender coconut water subject to qualifying conditions) and refine descriptions across foodstuffs, fats and oils, ores, glass and electrical/electronic goods. The changes take effect on 1 January 2022.

Faceless appeals centralise e-appeal proceedings with digital communication, automated allocation and video hearings for tax appeals.
The Scheme centralises appellate proceedings under sections 246A and 248 into an electronic e-appeal system administered by a National Faceless Appeal Centre and appeal units, using an automated allocation system to assign appeals, requiring all communications and submissions to be exchanged electronically, authenticated by digital signatures or electronic verification, delivered via registered accounts, email or mobile app with real time alerts, and providing for written digital orders, admission procedures for additional grounds and evidence, video conferencing hearings, penalty initiation for non-compliance, and rectification and transfer mechanisms under the Act.

Exchange rate adjusted for Turkish Lira, changing import and export conversion values effective late December under statutory customs powers.
Amendment to the customs notification revises SCHEDULE I to replace the Turkish Lira entry, establishing distinct exchange rates to be applied for imported goods and for export goods, and sets the amendment's effective date as specified in the notification.

Compensation cess rate: substitutes tariff classification entries for specified items and takes effect in January.
Substitutes Schedule column (2) entries: S. No. 25 with "2403 91 00 or 2404 11 00"; S. No. 37 with "2403 99 90 or 2404 11 00 or 2404 19 00"; S. No. 38 with "2403 99 90 or 2404 11 00 or 2404 19 00"; S. No. 54 with "8802 or 8806"; the substitutions take effect on the first day of January following publication.

FORM GSTR-3B late-fee waiver amnesty deadline extends, allowing delayed return filing until the revised cut-off date.
Telangana extends the late-fee waiver amnesty for delayed furnishing of FORM GSTR-3B until 30 November 2021, replacing the earlier deadline of 31 August 2021 in the relevant provisos to the existing late-fee notification. The extension operates under the Telangana Goods and Services Tax Act, 2017 and is deemed effective from 29 August 2021.

Anti-dumping duty on decor paper imports applies producer-specific rates and continues for the prescribed validity period.
Anti-dumping duty applies to De cor Paper imported into India when originating in or exported from the People's Republic of China. The levy covers specified uncoated decorative base papers and excludes printed de cor paper classifiable under tariff item 4811. Producer-specific rates apply to Chinese-origin goods, while goods originating elsewhere but exported from China attract the residual rate. Duty is payable in Indian currency using the customs exchange rate applicable on the bill-of-entry date and remains in force through 26 March 2027, unless earlier changed.

Exempt capital gains computation requires specified funds to file an annual statement and obtain accountant certification for attribution.
Exempt income for a specified fund under clause (23FF) of section 10 is computed by apportioning capital gains attributable to transfers of shares of an Indian resident company according to the ratio of aggregate daily assets under management held by non-resident unit holders to the aggregate daily total assets under management for the acquisition-to-transfer period. The fund must file Form No. 10-II electronically by the due date; absent filing, exempt income is nil. The annual Form 10-II must be certified by an accountant in Form No. 10-IJ and filed electronically under digital signature.

State GST compliance and detention rules revised through amendments to supply, credit, annual return, and penalty provisions.
The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2021 updates the State GST law to align with Central GST amendments and revises provisions on supply, input tax credit, annual return filing, interest on delayed tax payment, provisional attachment, appeals, detention and seizure of goods, information calls, and disclosure restrictions. It also omits a Schedule II entry, repeals the earlier Ordinance, and preserves actions taken under it through a saving clause.

Exchange rate policy: Turkish Lira rupee conversion updated, changing import and export rates effective at end of December.
Amends Schedule I of Notification No.98/2021-CUSTOMS (N.T.) by substituting Serial No.18 to update the Turkish Lira entry with new rupee equivalents for imports and exports, effective from 28th December, 2021, under the authority of the Customs Act, 1962, as issued in Notification No.104/2021-Customs (N.T.).

Electronic Gold Receipt declared securities, bringing receipts based on deposited physical gold into securities regulation.
Declaration that Electronic Gold Receipt constitutes securities under the Securities Contracts (Regulation) Act, defined as electronic receipts issued on the basis of deposit of underlying physical gold in accordance with regulations made by the Securities and Exchange Board of India.

Preferential tariff amendment implements specified tariff substitutions for selected schedule entries, effective from the stated commencement date.
Provides specified substitutions to column (5) tariff entries for serial numbers 80, 81, 83, 124 and 125 in the Table of Notification No. 46/2011-Customs, implementing the 13th tranche of preferential tariff under the ASEAN India Trade in Goods Agreement; effective 1 January 2022 under section 25(1) of the Customs Act, 1962.

Amendment to notification adds sub section provision expanding applicability of GST rules, effective retrospectively from earlier date under Jharkhand law
The notification amends Notification No. 03/2021 State Tax by inserting the words, brackets, figure and letter "sub section (6A) or" in the first paragraph, thereby expanding the sub sections covered by the principal notification. The amendment is made under the statutory power in section 25(6D) of the Jharkhand GST Act and is declared effective retrospectively from 24th September, 2021.

Aadhaar authentication requirement introduced for GST refund and revocation filings and for bank account-PAN linkage eligibility.
Mandatory Aadhaar authentication is required for specified persons linked to a registered person to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and refunds of integrated tax on exported goods; where Aadhaar is unavailable, prescribed identity documents and subsequent Aadhaar authentication within thirty days of allotment are required. Bank account for refund credit must be in the applicant's name and obtained on the applicant's PAN, with proprietorships required to link the proprietor's PAN to the proprietor's Aadhaar.

Extension of time for revocation of cancelled GST registrations grants an extra unified filing deadline for affected applicants.
Where registration was cancelled under clause (b) or (c) of the cancellation provision and the time to apply for revocation fell between 1 March 2020 and 31 August 2021, the time limit to make the application is extended until 30 September 2021; the notification is issued under the government's statutory notification power and is deemed effective from 29 August 2021.

Proviso date substitution extends SGST compliance deadline to a later month and makes the amendment effective retrospectively.
The notification amends Notification No. 76/2018 by substituting the figures, letters and words in the ninth and tenth provisos to replace the earlier deadline with a later deadline, thereby extending the period for compliance under those provisos. The Government, invoking powers under section 128 of the Jharkhand GST Act, declares the amendment to be deemed effective retrospectively from the earlier effective date, and confines the change to the date substitutions in the specified provisos of the principal notification.

GST deadline extensions and temporary suspension of restriction where returns for March-May were not filed.
The Jharkhand GST (Seventh Amendment) Rules, 2021, effective from 29th August, 2021, amend rule 26 by extending and then omitting provisos, insert a proviso in rule 138E excluding the restriction for the period from 1st May until 18th August, 2021 where returns or statements for March-May, 2021 were not furnished, and modify FORM GST ASMT 14 by adding an order reference insertion, removing a phrase on conducting business without registration, and adding an Address field after Designation.

Exemption from annual return for FY2020 21: registered persons below notified turnover threshold exempted from filing, effective August.
Exemption from the obligation to furnish the annual GST return is granted for the covered financial year to registered persons whose aggregate turnover does not exceed the prescribed threshold, the exemption being issued under the first proviso to section 44 and made effective from the first day of August of the applicable year.