Input tax credit and GST recovery procedure updated through amendments to credit matching, auction sale, provisional attachment, and return filing rules.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revised input tax credit conditions, annual return timelines, refund requirements, recovery by sale of detained or seized goods or conveyance, provisional attachment procedure, and related GST forms. The changes require matching of invoice details with GSTR-1 and GSTR-2B before availing credit, prescribe filing dates for the 2020-2021 annual return and reconciliation statement, and set out an auction-based mechanism for recovery of penalty under detention or seizure provisions. The rules also update the disposal of sale proceeds, attachment objections, and appellate pre-deposit forms.

Performance Review Committee oversight establishes annual reviews of legal compliance, governance transparency, and institutional risk management.
The Performance Review Committee reviews the Authority's functioning annually for legal compliance, transparency and governance practices, and risk management. Its compliance review assesses whether regulations conform to applicable law, reduce stakeholder compliance burden, are fair, non-discriminatory and accessible, and provide clear and predictable guidance. Risk review assesses monitoring measures, risk identification, categorisation, mitigation, and records of breaches. The Committee may access relevant records, require employee attendance, examine registered complaints, submit findings, and provide a consolidated annual report for action.

Appointment of Part-time Members: NFRA composition updated to include specified ex officio and institutional representatives for regulatory oversight.
The National Financial Reporting Authority appointment of Part-time members, Rules, 2022, made under the Central Government's rulemaking power, commence on publication in the Official Gazette and specify the Authority's Part-time members by office: senior officials from the Ministry of Corporate Affairs, Comptroller and Auditor General, Reserve Bank of India, Securities and Exchange Board of India, and the President and Chairpersons of the accounting and auditing standards boards of the Institute of Chartered Accountants of India.

Annual Improvements to Ind AS (2021) update recognition, transition and measurement rules across multiple accounting standards.
The rules implement Annual Improvements to Ind AS (2021) across multiple standards, effective for annual reporting periods beginning on or after 1st April, 2022. Key amendments permit a subsidiary/associate/joint venture election on cumulative translation differences under Ind AS 101; clarify acquisition-date recognition and treatment of contingent liabilities and assets under Ind AS 103; set transition and modification guidance and a 10% threshold for substantially different financial liability terms under Ind AS 109; clarify treatment of proceeds from testing under Ind AS 16; define cost of fulfilling a contract and related transition relief under Ind AS 37; and amend Ind AS 41 cash flow exclusions.

GST threshold reduction: state notification lowers turnover benchmark for applicability effective from the stated fiscal start.
The State amends its prior GST notification by substituting the previously specified turnover benchmark with a lower benchmark, thereby changing the threshold for applicability of the original notification. The substitution takes effect from the stated operative date and is made under the rulemaking power conferred by the state GST Rules.

E-way bill requirement for intra-state goods movement under Rule 138 framework; limited intra-district exemptions retained.
The Commissioner requires generation of an e-way bill for intra-state movement of goods except where movements fall within four specified intra-district categories: (1) intra-district movement of all goods in one named category without value restriction; (2) intra-district movement of most goods subject to a consignment-value ceiling; (3) intra-district movement of tobacco and pan masala subject to a lower consignment-value ceiling; and (4) intra-district movement of certain medicines and APIs irrespective of value. Rules 138-138E apply mutatis mutandis.

Export restriction of Hydrofluorocarbons now requires export authorisation subject to an environmental NOC, replacing prior free exports.
Export of specified Hydrofluorocarbons (HFCs) has been reclassified from Free to Restricted under ITC (HS), 2018; exports are permitted only with an export authorization subject to a No Objection Certificate (NOC) from the designated ozone/environmental authority, and authorisations will be issued based on that NOC with immediate effect.

Certificate of Inspection requirement for rice exports to specified European countries now mandated by policy.
Amendment requires a Certificate of Inspection by the Export Inspection Council / Export Inspection Agency for exports of Basmati and Non-Basmati rice to EU member states and the European countries identified as United Kingdom, Iceland, Liechtenstein, Norway and Switzerland, with the certificate requirement becoming mandatory for exports to remaining European countries from 1 July, 2022; this revises the policy conditions for the relevant tariff items in Chapter 10, Schedule 2 of the ITC(HS) Export Policy.

GST rate amendment removes a lower-rate entry and adds a low-value footwear entry, effective from the start of the year.
The notification amends the Delhi State GST rate schedules by omitting a listed entry from Schedule I (lower rate) and inserting a new Schedule II entry classifying footwear of sale value not exceeding the specified retail threshold per pair under the higher-rate column; the amendment supersedes an earlier notification and comes into force on the first day of January.

Separation of Chairperson and CEO roles: Chairperson must be non-executive and not related to the MD/CEO.
The amendment mandates appointment of separate persons to the posts of Chairperson and Managing Director or Chief Executive Officer: the Chairperson must be a non executive director and must not be related to the Managing Director or Chief Executive Officer as per the statutory definition of "relative." It also omits a sub regulatory provision of Regulation 17 and inserts the new clause into the schedule governing board composition, thereby imposing a separation of leadership roles in listed entities.

Annual return requirement strengthened; specified GSTR forms and mandatory reconciliation statements clarified for registered taxpayers.
The amendment substitutes Rule 80 to require most registered persons to furnish an annual return electronically in Form GSTR-9 (composition taxpayers in Form GSTR-9A), prescribes Form GSTR-9B for e commerce operators collecting tax at source, and mandates a self certified reconciliation statement in Form GSTR-9C to be filed along with the annual return by registrants exceeding the specified turnover threshold, while updating GSTR 9 and GSTR 9C tables, instructions, verification text and omitting Part B certification.

Commencement of GST Amendment provisions: specified sections brought into force from January first by official notification.
Under the empowering provision in subsection (ii) of section 1 of the Amendment Act, the Lieutenant Governor appointed 1 January 2022 as the date on which sections 2, 3 and 7 to 16 of the Delhi Goods and Services Tax (Amendment) Act, 2021 shall come into force by official notification issued on 22 March 2022, thereby bringing the listed amendment provisions into operational effect.

Commencement of GST rule provisions: specified sub-rules of Rule 2 brought into force from the notified effective date.
Commencement notification fixes 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 Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 shall come into force, citing prior publication details and issued by the finance department's delegated authority.

Commencement of GST amendment provisions appointed; specified sections commence from the first day of January two thousand twenty-two.
Under powers conferred by clause (c) of sub section (2) of section 1 of the Uttarakhand Goods and Services Tax (Amendment) Act, 2021, the Governor, satisfied of public interest, has appointed the 1st 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 state notification issued by the Finance Department.

GST rule commencement notification fixes the effective date for specified amendment provisions under the Uttarakhand tax rules.
The State Government notified 1 January 2022 as the date on which rule 3, rule 4, clause (i) of rule 7 and rule 8 of the Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2021, would come into force. The notification was issued under the enabling provision in rule 1(2) of the amending rules and fixes the commencement date in public interest.

GST rule amendments expand tax intimation reporting, revise fund-sharing for consumer awareness, and replace Central references with State authority.
The amendment rules update the Uttarakhand GST Rules, 2017 from 01 December 2021, with specified retrospective effect for rule 97. They substitute references from "Central" to "State," revise the fund-sharing mechanism for GST publicity and consumer awareness, and require availability of consumer welfare funds as a condition. The rules also expand FORM GST DRC-03 to cover intimation through FORM GST DRC-01A, scrutiny, inspection, investigation, and mismatch cases, while revising the debit-entry table particulars.

GST notification amendment narrows eligible recipients to union territory or local authority, removing specified condition entries and applying retrospectively.
The notification amends the TABLE at serial number 3 of the State Tax (Rate) schedule: it substitutes the phrases identifying eligible recipients in items (iii), (vi), (vii), (ix) and (x) to read "Union territory or a local authority" and omits the corresponding entries in the "Condition" column for those items. The amendment supersedes the earlier notification and is effective from 1 January 2022.

Tariff code amendment: substitution of HS codes in State GST rate notification, effective from start of year.
The State GST rate notification is amended to substitute tariff entries in the TABLE: at S. No. 4, column (2) is replaced by "4414"; at S. No. 29, column (2) is replaced by "7419 80". The amendment is made under section 11(1) of the Delhi GST Act, 2017, on Council recommendations and takes effect from the first day of January, 2022.

State tax rate amendment revises tariff classifications and adds tender coconut water with brand based eligibility conditions.
The notification amends the State GST rate Schedule by substituting tariff codes and product descriptions at specified Schedule entries, omitting S. No. 101, and inserting a new entry for tender coconut water not in unit containers which is covered when bearing a registered brand name or a brand name with an actionable claim or enforceable right, subject to annexure conditions; the amendments are effective from 1 January 2022.

GST rate amendment: Delhi revises SGST tariff entries and commodity classifications, changing schedule allocations effective January first.
Amends the Delhi GST rate notification by substituting and inserting tariff codes and descriptive entries across Schedules I-IV to reclassify commodities (including foodstuffs, fats and oils, animal products, minerals and ores, machinery, electronics, tobacco- and nicotine-related inhalation products, and aviation items), omitting certain entries and specifying carve-outs and exclusions; these classification and schedule reallocations take effect from 1st day of January, 2022.