Provisions to be applicable from 1st January 2022

The list of provisions to be applicable with effect from 1st January 2022 are given below:

RBI:

• Applicable Average Base Rate to be charged by NBFC-MFIs for the Quarter Beginning January 1, 2022- Read More.

Customs:

• Amendment in the Schedule for Drawback on exports of goods- Notification No. 108/2021 – CUSTOMS (N.T.)- Read More
• Seeks to amend FTA/PTA notification to align with HSN 2022 w.e.f. 1.1.2022- Notification No. 60/2021-Customs- Read More
• Seeks to amend notification no. 53/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022- Read More
• Seeks to amend notification no. 11/2018-Customs to align with HSN 2022 w.e.f. 1.1.2022- Read More
• Seeks to amend various notifications giving exemption to electronic and defense equipment to align with HSN 2022 w.e.f. 1.1.2022- Read More
• Seeks to amend notification no. 82/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022- Read More
• Seeks to amend notification no. 50/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022- Read More
• Seeks to amend the various anti-dumping duty (ADD) notifications to align with HSN 2022 w.e.f. 1.1.2022- Read More
• 13th tranche of preferential tariff as per ASEAN India Trade in Goods Agreement (AITIGA)- Read More

ESI:

• Implementation of the provisions of ESI Act 1948 in 21 districts of Assam- Read More

GST:

• Mandatory Aadhaar authentication for registered person- Read More
• Applicability of the provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021- Read More
• Sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021- Read More
• GST on service supplied by restaurants through e-commerce operators- Read More
• Hotel accommodation service having declared tariff of any unit of accommodation above Rs. 7,500 (seven thousand five hundred rupees) per unit per day or equivalent.“- Read More
• Amendment in exemptions on supply of services under CGST Act- Read More
• Amendment in the notification of the rates for supply of services under CGST Act- Read More
• Amendment in CGST rate schedule notified under section 9- Read More
• Amendment in CGST Rate Schedule notified under section 9 (1)- Notification No. 18/2021-Central Tax (Rate)- Read More
• Amendment in CGST exempt goods notified under section 11 (1)- Notification No. 19/2021-Central Tax (Rate)- Read More
• Amendment in concessional CGST rate on the specified handicraft items- Notification No. 20/2021-Central Tax (Rate)- Read More
• Amendment in the rates of the goods and services tax (GST) compensation cess under Goods and Services Tax (Compensation to States) Act, 2017- Notification No. 2/2021-Compensation Cess (Rate)- Read More
• The Central Goods and Services Tax (Tenth Amendment) Rules, 2021:
  • Input Tax Credit
  • Amendment in Rule 142
  • Amendment in Rule 159
  • Amendment in FORM GST DRC-11
  • Amendment in FORM GST DRC-12
  • Amendment in FORM GST DRC-23
  • Amendment in FORM APL-01
  • New Rule – 144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit.
  • Amended Rule 154 – Disposal of proceeds of sale of goods or conveyance and movable or immovable property.
  • Amended FORM GST DRC-10
  • Amended FORM GST DRC-22
  • New FORM GST DRC – 22A
    Read More
• Amendment in the CGST rate schedule notified under section 9 (1)- Notification No.21/2021-Central Tax (Rate)- Read More
• GST Notification No. 22/2021- Central Tax (Rate)- Read More

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