Deposit exemption for specified customs payments where automated systems are absent or for accompanied baggage, easing payment obligations.
Exempts specified deposits from section 51A(4) where goods are imported or exported at customs stations without an automated system, and for accompanied baggage; also exempts deposits not used for electronic payment of customs duty, integrated tax, GST Compensation Cess, and interest, penalty, fees or other amounts payable under the Customs Act or the Customs Tariff Act.

Faceless inquiry enables notices, assessment inquiries, audit directions and valuations through automated allocation.
The Scheme provides that issuance of notices under section 142(1), inquiries before assessment under section 142(2), directions for audit under section 142(2A), and valuation of assets by a Valuation Officer under section 142A shall be conducted in a faceless manner through automated allocation, using technological tools including artificial intelligence and machine learning, and aligns these processes with the faceless assessment framework in the Act.

GSTR-3B filing conditions require TRAN-1 linkage, initial cash deposit, and ledger-based payment with interest for shortfalls.
Specifies conditions for furnishing FORM GSTR-3B for July 2017: taxpayers opting to file FORM GST TRAN-1 must compute and deposit tax payable in cash by the earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax declared in GSTR-3B in cash by the later deadline with interest from the day after the initial deposit deadline; all GSTR-3B filers must discharge liabilities by debiting the electronic cash or credit ledger.

Import policy extension: Free import status for Urad and Tur extended under foreign trade policy authority until further notice.
The Government has amended Schedule I (Import Policy) to extend the Free import status for Urad (Vigna mungo) and Tur/Pigeon Peas (Cajanus cajan) under the ITC (HS) classification, exercising powers under the Foreign Trade Act and Foreign Trade Policy; the notification records ministerial approval and formalizes continued Free import treatment for the specified tariff lines.

Automated allocation for income-escape assessments enables faceless, risk based issuance and conduct of reassessment and notice processes.
Establishes the e-Assessment of Income Escaping Assessment Scheme, 2022, effective from publication, defining automated allocation as algorithmic randomised allocation using technological tools including AI and machine learning. The Scheme requires that assessment, reassessment or recomputation for income escaping assessment and issuance of reassessment notices be conducted through automated allocation in accordance with a Board-formulated risk management strategy, and carried out in a faceless manner consistent with the statutory faceless assessment framework.

Aadhaar-PAN linking now attracts a late fee on delayed intimations, with tiered penalties depending on delay.
A new sub-rule requires any person who fails to intimate their Aadhaar by the prescribed date to pay a fee when subsequently intimating the Aadhaar to the prescribed authority: a specified lower fee where intimation is within three months of the deadline and a specified higher fee in all other cases; related amendments update temporal references, make certain sub-rule effects subject to a Board-specified commencement date, and tie a related sub-rule's operation to payment of the fee.

Correction of notification date replaces the incorrectly stated February date with the corresponding March date in Rajasthan GST notification.
The Rajasthan Commercial Taxes Department corrects the date appearing in line 4 of its notification dated 24 March 2022. The date "February 24, 2022" is substituted with "March 24, 2022."

Appointment of Additional Commissioner (Appeals) - officers designated to exercise appeals powers under Section 107 of GST law.
Appointment of officers as Additional Commissioner (Appeals) to exercise statutory appellate powers under the GST framework, with two incumbent Additional Commissioners designated to cover specified administrative zones. The appointees will perform appeals functions in addition to existing duties, exercising the powers and responsibilities attached to the office as provided in the governing enactment and rules, and this notification supersedes earlier inconsistent notifications.

Time-limit extension for Benami Act order completion extends original deadline to a later specified date.
The notification specifies that, for purposes of the Relaxation Act, where the action is the passing of an order under the Benami Act, the original end date for completion is fixed as 30 June 2021 and the time for completion is extended to 30 September 2022, by partial modification of earlier notifications.

Faceless jurisdiction: automated allocation of tax functions enables faceless assessments, appeals, penalties, and electronic dispute resolution.
Faceless exercise of powers and performance of functions under the Income-tax Act shall be conducted through automated allocation, applying faceless procedures to assessments, appeals, penalties, electronic information collection and inspection powers, settlement of pending applications, and electronic advance rulings for eligible persons, with automated allocation defined to include algorithmic tools such as artificial intelligence and machine learning to randomise and optimise case allocation.

Substitution of tariff entries changes classification of specified goods under state GST, effective from start of calendar year.
The Governor, under section 11 of the Punjab Goods and Services Tax Act, 2017, amends Notification No. S.O.141/P.A.5/2017/S.11/2018 by substituting in the Table the entry in column (2) against Serial No. 4 with "4414" and the entry in column (2) against Serial No. 29 with "7419 80"; the amendment is effective from the 1st day of January, 2022.

GST schedule amendment revises tariff descriptions and adds branded tender coconut water eligibility subject to brand rights.
Amendment revises Schedule entries by substituting tariff codes and product descriptions, inserts a new Schedule entry for tender coconut water limited to products bearing a registered brand name or a brand name with an actionable or enforceable right (subject to annexure conditions), and omits a specified serial entry; the changes take effect from the stated effective date and are issued under powers conferred by the GST Act on Council recommendation.

Supply of restaurant service: exclusion extended for services at specified high tariff premises, and vehicle definitions broadened.
The notification broadens vehicle references to include motor cycle, omnibus and other motor vehicles; inserts an exclusion for supply of restaurant service except those supplied by restaurants and eating joints located at specified premises; and revises the Explanation to expand vehicle-definition cross-references and to define specified premises as hotel accommodation units with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.

Electronic commerce operator exclusion: supplies via e commerce operators now explicitly exempted from specified notification items.
The notification amends earlier table entries by omitting "or a Governmental authority or a Government Entity" from description entries at serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Punjab Goods and Services Tax Act; the amendment is effective from the first day of January of the stated year.

GST notification amendment limits recipient class to union territory or local authority and excludes dyeing or printing services.
The notification amends the TABLE to restrict beneficiary wording in specified service descriptions by replacing broader recipient phrases with "Union territory or a local authority", omitting the related Condition entries for those items, and adds an exclusion in a textile services entry to except services by way of dyeing or printing of the said textile and textile products from the referenced Customs Tariff Act entry.

GST schedule amendment reclassifies textile and related goods across multiple tax categories and refines tariff descriptions.
Amendment to the Punjab GST notification revises Schedules I, II and III by omitting specified serial entries, substituting textual descriptions for several existing items, and inserting a comprehensive series of new serial numbers and tariff descriptions principally covering woven, knitted, filament and staple textile products, sewing threads, monofilaments, narrow fabrics, made-up textile articles and related goods. The changes reorganise classifications within Schedule II and remove certain entries from Schedule I and Schedule III; the notification states the amendments take effect from the prescribed commencement date under the Punjab GST Act.

Tax schedule amendment removes specified taxable entries and reclassifies items, applying retrospectively to prior assessments.
The notification omits Serial No. 243 from Schedule II and removes the qualifying words for Serial No. 452P in Schedule III, thereby altering the taxable classification of those entries in the State GST schedules; the amendment is made effective retrospectively from 27th October, 2021 under powers conferred by the State GST Act.

E-invoicing threshold reduced, expanding mandatory e-invoicing to more taxpayers effective from the designated April implementation date.
Amendment to the Kerala GST notification substitutes the prior higher aggregate turnover benchmark with a lower benchmark for mandatory e-invoicing, extending the requirement to a broader class of registered persons. The substitution is effected under the Kerala GST Rules and takes effect from the first day of April following the amendment, implementing e-invoicing for taxpayers whose aggregate turnover now exceeds the revised threshold on the recommendation of the GST Council.

Delegation of GST powers to designated proper officer; jurisdictional officer barred during temporary specified period.
Commissioner of State Tax confers powers under the Delhi GST Act (sections 69, 70, 71, 73 and 74) on a named Proper Officer in respect of a specified taxpayer (identified by name and GSTIN), superseding an earlier notification; the conferment is effective for 120 days or until further orders and the jurisdictional Proper Officer is barred from exercising those powers over that taxpayer during the period.

Delegation of investigatory powers under GST Act permits a designated proper officer to exercise specified enforcement powers temporarily.
The Commissioner has conferred powers under sections 69, 70, 71, 73 and 74 of the Goods and Services Tax Act, 2017 on a specified Proper Officer for a named taxpayer, with the delegation effective for a limited period and the jurisdictional Proper Officer barred from exercising those same powers in respect of that taxpayer during the notification's operative period.