IGST and Compensation Cess Exemption extended for Advance Authorisation, EPCG and EOU schemes under FTP.
Extension of IGST and Compensation Cess exemption for Advance Authorisation, EPCG and EOU schemes by amending the relevant paragraphs of the Foreign Trade Policy 2015-20, preserving the entitlement to integrated tax and compensation cess relief for inputs used in export production under those schemes.

Import policy amendment: extension of urea imports through designated agency; technical grade urea remains free for industrial use.
The import policy for Urea [EXIM code 31021000] is amended to extend the temporary allowance permitting imports on government account through Indian Potash Limited (IPL) until 31.03.2023, subject to paragraph 2.20 of the Foreign Trade Policy, 2015 2020; imports via RCF and NFL continue under State Trading Enterprise arrangements and existing Foreign Trade Policy conditions. Technical Grade Urea (TGU) intended for non agricultural, industrial use and NPK manufacture remains exempted as "Free" for import.

Recovery by sale of seized goods: new procedural framework enables auction based disposal and prioritized appropriation of proceeds.
Input tax credit is restricted unless suppliers furnish invoice details in FORM GSTR 1 or via the invoice furnishing facility and such details are communicated in FORM GSTR 2B (effective 1 January 2022). A new Rule 144A establishes an auction based recovery procedure for unpaid penalties on detained or seized goods or conveyances, prescribing inventory, e auction notice (FORM GST DRC 10), pre bid deposits, timelines (reduced for perishables), successful bidder notice (FORM GST DRC 11), transfer of ownership with FORM GST DRC 12, re auction and stay rules. Rule 154 prescribes prioritized appropriation of sale proceeds.

Commencement of Amendment Provisions: specified sections of the Chhattisgarh GST amendment are deemed in force from January first.
The State Government, invoking its commencement power under the Amendment Act, appoints the first day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021 shall be deemed to have come into force, by notification issued in the name of the Governor and signed by the principal secretary.

Annual return exemption for small taxpayers removes filing obligation for the specified financial year, effective retrospectively.
Exempts registered persons with aggregate turnover up to two crore rupees in financial year 2020-21 from furnishing the annual return for that year, under the provisional authority of the GST framework; notification is effective retrospectively from 1 August 2021 and issued by the State Government of Chhattisgarh on the Council's recommendation.

Annual return requirement expanded to include specific reconciliation and form updates for a prior fiscal year.
The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) and e-commerce operators to file FORM GSTR-9B; taxpayers above the turnover threshold must submit a self-certified reconciliation in FORM GSTR-9C with the annual return. It inserts the prior disrupted fiscal year into multiple form instructions, expands reporting for additions, amendments and ITC reversals reclaimed in subsequent returns, revises Part V to address additional liability from non-reconciliation, updates verification to a registered-person declaration, and omits Part B Certification.

Commencement of amendment provisions: sections 4 and 5 deemed in force from 1 August 2021 by state notification.
The State Government, invoking sub section (2) of section 1 of Chhattisgarh Act No. 2 of 2022, appoints 1 August 2021 as the date on which sections 4 and 5 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021 shall be deemed to have come into force, thereby giving retrospective commencement effect to those amendment provisions by state notification.

Income tax (5th Amendment) Rules, 2022: New ITR 7 form substituted, effective 1 April 2022, with expanded disclosure schedules.
The CBITD, under section 139 read with section 295, substitutes Form ITR 7 effective 1 April 2022. The revised ITR 7 prescribes identification, registration and exemption claim fields for persons filing under sections 139(4A)/(4B)/(4C)/(4D), requires disclosure of projects/activities and changes affecting registration, and embeds comprehensive schedules for accumulation/application of income, corpus and investment modes, Foreign Assets and DTAA tax relief, Capital Gains, Political/ Electoral Trust reporting, audit particulars, anonymous donation taxation and accreted income computations.

Commencement of Amendment Act: provisions of section six deemed operative from 1 June 2021 under delegated power.
The State Government, exercising power under sub section (2) of section 1 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021, notifies that the provision identified as section 6 of the Act shall be deemed to have come into force on 1 June 2021, as a State Tax notification issued by the Commercial Tax Department.

Concessional GST rate on bricks: intrastate supplies taxed at a reduced rate where input tax credit is not availed.
Concessional state GST rate of 3% applies to specified intra-state supplies of fly ash bricks, certain fossil meal bricks, building bricks and earthen or roofing tiles, conditional on not availing input tax credit; where inputs are partly used for these supplies and partly for other taxable supplies the input tax credit must be reversed as if the supply were exempt, with tariff classification governed by the Customs Tariff Schedule interpretation rules; effective from 1 April 2022.

GST rate amendment reclassifies various brick and tile products, shifting them between tax rate schedules accordingly.
The Tripura State GST rate notification omits serial numbers 225B, 226, 227 and 228 from Schedule I (2.5%) and inserts new entries 176B-176E into Schedule II (6%), specifying tariff headings and descriptions for fly ash bricks/aggregate and blocks (6815), bricks of fossil meals (6901 00 10), building bricks (6904 10 00) and earthen or roofing tiles (6905 10 00); the amendment is effective from the 1st April, 2022.

Turnover threshold reduced for composition eligibility, altering state GST notification effect from specified effective date.
The State Government, invoking sub rule (4) of rule 48 of the Chhattisgarh GST Rules, amends Notification No. 13/2020 State Tax by substituting the words "fifty crore rupees" with the words "twenty crore rupees", with effect from the 1st day of April, 2022, thereby lowering the turnover threshold specified in the original notification.

GST notification amendment adds specified fly ash bricks, building bricks and tiles to the notified goods list under GST.
Amendment to Notification S.O. 52 inserts four Table entries identifying fly ash bricks or fly ash aggregate (with ninety percent or more fly ash), fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles under specified HSN headings; the amendment is made under the proviso to the Bihar GST provision on Council recommendation and comes into force on the first day of April, 2022.

GST notification amendment inserts specified brick and tile goods into the notified table, altering goods classification.
Amendment to Notification No. S.O. 48 (7 March 2019) inserts four entries into the notification's Table adding: fly ash bricks or fly ash aggregate and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is issued under section 23(2) of the Bihar Goods and Services Tax Act, 2017 and takes effect from the commencement date specified in the notification.

Concessional state tax on bricks for intra state supplies, conditioned on non availment or reversal of input tax credit.
A concessional state tax rate is prescribed for specified intra state supplies of bricks and related items falling under listed tariff items, subject to the annexed condition that input tax credit on goods or services used exclusively for those supplies has not been taken and that any partly used credits be reversed as if the supply were exempt under sub section (2) of section 17 of the Bihar Goods and Services Tax Act, 2017.

Composition levy ineligibility extended to manufacturers of specified fly ash bricks, building bricks and earthen roofing tiles.
The Government amends the earlier notification to specify that manufacturers of fly ash bricks or fly ash aggregate and fly ash blocks with ninety per cent or more fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles are not eligible to opt for the composition levy under the composition levy provisions, with the amendment taking effect from the first day of April.

Registration liability expanded to include suppliers of specified fly ash and brick products, requiring registration when turnover exceeds threshold.
The notification amends the prior exemption table to add fly ash bricks or fly ash aggregate (90%+ fly ash) and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. Effective 1 April 2022, suppliers exclusively dealing in these listed goods are classified as persons liable to take registration if their aggregate turnover in the financial year exceeds the lower registration threshold, implementing the Goods and Services Tax Council's recommendation.

Concessional GST rate for specified brick supplies subject to prohibition on availing input tax credit and mandatory reversal.
A concessional state GST rate of 3% is applied to specified brick and tile products for intra State supplies, conditional on not availing input tax credit. Exclusively used inputs must not have credit claimed; partial credits must be reversed as if the supplies were exempt under sub section (2) of section 17 and relevant rules.

GST rate change reclassifies specific bricks and tiles into a higher tax bracket, removing older lower-rated entries.
Amendment effects a GST rate amendment by omitting certain entries from Schedule I and inserting specified building-material entries into Schedule II, naming fly ash bricks or fly ash aggregate with high fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the changes are made under section 9(1) and section 15(5) of the Kerala State GST Act and take effect from the commencement date stated in the notification.

Amendment to Accounts Rules postpones applicability date and extends a transitional compliance deadline accordingly.
Amendment to the Companies (Accounts) Rules, 2014 defers the applicability date in the proviso to sub rule (1) of rule 3 from "1st day of April, 2022" to "1st day of April, 2023," and alters the deadline in the proviso to sub rule (1B) of rule 12 from "31st March, 2022" to "31st May, 2022." The rules are titled Companies (Accounts) Second Amendment Rules, 2022 and commence on publication in the Official Gazette.