Commencement of specified GST amendment provisions brings selected subrules of the Eighth Amendment into force under state notification.
The State Government notifies that sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Manipur Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force with effect from the first day of January, 2022, by Notification No. 20/2021 - State Tax dated 23 December 2021, issued pursuant to sub-rule (2) of rule 1 of the cited amendment rules.

Intimation of tax through FORM GST DRC-01A added to demand notice categories and notice table fields.
The West Bengal GST rules amend FORM GST DRC-03 to insert reference to intimation of tax ascertained through FORM GST DRC-01A in the heading; expand item 3 to include audit, inspection or investigation, scrutiny, intimations from DRC-01A and specific mismatch categories; add scrutiny and DRC-01A intimation to item 5 descriptors; and substitute the table at serial number 7 with a detailed schema listing tax period, place of supply, tax/cess, interest, penalty, fee, others, total, ledger utilised (cash/credit), debit entry number and date.

GST notification amendment expands the referenced provision and applies with deemed effect from 24 September 2021.
Amends a prior Uttar Pradesh GST notification issued under section 25(6D) by inserting the words "sub-section (6A) or" in the first paragraph after the phrase "hereby notifies that the provisions of", thereby expanding the textual reference used in that notification. The amendment is made on the recommendations of the Council and is given deemed effect from 24 September 2021.

Limitation period extended; recovery notice form expanded to include DRC 01A intimations and mismatch categories.
Rule 137's retention/limitation period is amended from four years to five years. FORM GST DRC-03 is revised to add intimation of tax ascertained through FORM GST DRC-01A in its heading, expand itemised grounds to include inspection, scrutiny, DRC-01A intimations and mismatch categories, amend item 5 to add scrutiny and related contexts, and substitute the table at serial number 7 to reflect updated reporting columns including tax period, place of supply, tax/cess, interest, penalty, fees, others and ledger utilisation.

Electronic commerce operator liability extended to additional intrastate services including restaurant services and motor vehicle supplies.
Amendment broadens the intrastate services for which the electronic commerce operator must pay tax to include supplies involving motor cycle, omnibus or any other motor vehicle and adds restaurant services except those supplied at specified premises. It also expands vehicle-related definitions to correspond with clauses of the Motor Vehicle Act, 1988 and defines specified premises as hotel accommodation with declared tariff above seven thousand five hundred rupees per unit per day or equivalent; effective 1 January 2022.

Commencement of Tamil Nadu GST amendment provisions appointed to take effect on a specified date to enable enforcement.
Under the Governor's authority in clause (iii) of sub section (2) of section 1 of the Tamil Nadu Goods and Services Tax (Second Amendment) Act, 2021, the notification appoints the 1st day of January, 2022 as the date on which the provisions of sections 3 and 7 to 14 of that Act shall come into force.

Commencement of GST rule provisions: specified sub-rules are brought into force by government notification.
The notification brings into force specified provisions of rule 2 of the Tamil Nadu Goods and Services Tax (Seventh Amendment) Rules, 2021-sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7)-by gubernatorial notification published under the Commercial Taxes and Registration Department, identifying the operative commencement date for those sub-rules.

Specified proper-officer powers enable statutory action for an identified taxpayer while excluding concurrent jurisdiction during the authorised period.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on Sh. Sandeep Kumar, GSTO, in respect of M/s Kailashpati Poly Plast Private Limited. The conferment remains effective for 120 days from issuance or until further orders, whichever occurs earlier. During that period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to the identified taxpayer.

Proper-officer powers confer exclusive GST enforcement jurisdiction over a designated taxpayer for a limited period temporarily.
State Tax Commissioner confers powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon Sh. C.L. Roy, Assistant Commissioner, as Proper Officer for M/s Agson Global Pvt. Ltd. The taxpayer-specific conferment operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise powers under those provisions in respect of the designated taxpayer.

Proper officer powers under Delhi GST are conferred exclusively for investigation and demand proceedings concerning a specified taxpayer.
Proper officer powers under the Delhi Goods and Services Tax Act, 2017 are conferred upon a specified GST officer in relation to M/s Royal Swastik Marbles. The powers cover arrest-related action, summons, access to business premises, and tax determination proceedings, including matters involving fraud, wilful misstatement, or suppression of facts. The conferral remains effective for 120 days from issuance or until further orders, whichever is earlier, and prevents the jurisdictional proper officer from exercising those powers for the specified taxpayer during that period.

Proper officer powers for a specified taxpayer temporarily displace the jurisdictional officer's authority under designated GST provisions.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on the specified Proper Officer for M/s Brilliant Metals Private Limited. The conferment remains operative for 120 days from issuance or until further orders, whichever is earlier. During this period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to that taxpayer.

Proper-officer jurisdiction over a designated taxpayer is temporarily reassigned, excluding the jurisdictional officer from concurrent statutory powers.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon a named GSTO as Proper Officer for a specified registered taxpayer. The taxpayer-specific delegation operates for 120 days from issuance or until further orders, whichever is earlier. During its operation, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to that taxpayer.

Special conferral of GST enforcement powers authorises a designated proper officer for a specified taxpayer, temporarily excluding jurisdictional powers.
The Commissioner, State Tax, confers powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon Sh. Gopinath P, GSTO, as Proper Officer for M/s Augmont Enterprises Pvt. Ltd. The conferral remains effective for 120 days from 22 December 2021 or until further orders, whichever is earlier. The jurisdictional Proper Officer cannot exercise powers under those provisions for the specified taxpayer during that period.

Anti-dumping duty on hydrofluorocarbon blends imposed, applying producer-specific rates and payable in domestic currency for a limited period.
Imposition of anti-dumping duty on Hydrofluorocarbon (HFC) Blends (excluding blends 407 and 410) originating in or exported from China PR, based on findings of dumping, material injury, and causal link; producer-specific per-metric-ton duties in US dollars are prescribed for named producers and other consignments, applicable to goods originating in China PR or exported from any country when origin is China PR. The duty is levied for five years from publication, payable in Indian currency, with exchange-rate determination as specified by Finance Ministry notifications and the bill of entry date as the relevant date.

Exchange rate amendment updates Turkish Lira conversion for imports and exports, effective from late December.
The Central Board of Indirect Taxes and Customs, under the Customs Act, substitutes serial No.18 in Schedule I of Notification No.98/2021 CUSTOMS (N.T.) to revise the rate of exchange for the Turkish Lira, specifying distinct notified rupee equivalents for imported goods and for export goods, effective from 23rd December, 2021.

Electronic Commerce Operator exclusion: specified service notifications amended so certain provisions do not apply to e commerce supplied services.
The notification amends an earlier state GST notification by removing the phrase "or a Governmental authority or a Government Entity" from two service descriptions and by inserting provisos in two other entries clarifying that specified items do not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the State Goods and Services Tax Act; the amendments take effect from the commencement date stated in the notification.

GST notification amendment narrows eligible recipient categories and excludes dyeing or printing of textile products from exemption.
The notification amends the description of services at serial number 3 by replacing "Union territory, a local authority, a Governmental Authority or a Government Entity" with "Union territory or a local authority" and omits the corresponding condition entries for items (iii),(vi),(vii),(ix) and (x). It also amends serial number 26 to insert an exclusion for services by way of dyeing or printing of textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments are effective 1 January 2022.

GST rate reclassification: schedules amended to reclassify goods and alter tax rates and item entries.
The notification amends the principal State GST schedule by omitting specified serial entries and inserting new serial numbers and tariff headings to reclassify numerous textile and related goods into revised tax-rate groupings, substitutes certain column descriptions, omits certain Schedule III entries, and gives the amendment effect from the stated effective date.

Commencement of specified GST rule provisions triggers operation of amended regulatory obligations from the notified effective date.
Notification activates commencement of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Nagaland Goods and Services Tax (Fifty Ninth Amendment) Rules, 2021 by specifying an effective date for those provisions and is issued under sub-rule (2) of rule 1 of the Amendment Rules by the State finance department.

Commencement of Amendment Act provisions brings specified GST amendment sections into force, setting commencement date for implementation.
The Government of Meghalaya, under clause (b) of section 1 of the Meghalaya Goods and Services Tax (Amendment) Act, 2021, appoints the 1st day of January, 2022 as the date on which sections 2, 3 and 7 to 16 of the Act shall come into force, by administrative notification from the Excise, Registration, Taxation and Stamps Department.