Due date extension for GST PMT-06 deposits under QRMP scheme allows taxpayers extra time to pay April liabilities.
The Commissioner, under rule 61(3) and on the Council's recommendation, extends the due date for depositing tax in FORM GST PMT-06 for April 2022 by taxpayers under the QRMP scheme until 27 May 2022, pursuant to the proviso to the return-filing provision applicable to section 39.

Extension of return filing deadline: GSTR-3B April returns deadline extended to 24 May under statutory extension power.
The Commissioner, exercising powers under section 39(6) of the Central Goods and Services Tax Act read with rule 61, on the Council's recommendation, extends the due date for furnishing FORM GSTR-3B for April 2022 to 24 May 2022 by Central Tax notification.

Concessional GST rate for bricks with conditions on input tax credit claims and mandatory ITC reversal.
Concessional treatment grants a reduced state tax rate on specified intra-state supplies of bricks and tiles, subject to conditions limiting the claim of input tax credit: credit on inputs or services used exclusively for such supplies must not be claimed, and where inputs or services are used partly for these supplies and partly for other supplies, the credit must be reversed as if the supply were an exempt supply under the reversal rules of section 17(2).

GST rate reclassification shifts specific brick and tile items into a different tax rate category, changing their tax treatment.
The Telangana GST notification amends tax schedules by removing serial numbers 225B-228 from the 2.5% Schedule I and inserting Schedule II entries 176B-176E to classify fly ash bricks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles under the 6% category, identified by HSN codes 6815, 69010010, 69041000 and 69051000. The amendment is effective from the 1st day of April, 2022.

Tariff value fixation sets customs valuation benchmarks for edible oils, metals and areca nut after amending NT notification.
CBIC, exercising powers under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification to fix tariff values for specified imported goods-edible oils, brass scrap, areca nut, and defined forms of gold and silver-setting unit values for customs valuation and including scope explanations; the amendment takes effect the day after publication.

Wheat export prohibition implemented, allowing only pre-issued ILC shipments or government-to-government food security permissions.
Export of wheat under the specified ITC (HS) codes is prohibited with immediate effect to protect food security; however, exports are permitted for (a) shipments backed by an Irrevocable Letter of Credit issued on or before the notification date subject to prescribed documentary evidence, and (b) shipments authorized by the Government of India to meet other countries' food security needs upon governmental request, subject to the procedure in Para 1.05(b) of the Foreign Trade Policy 2015-2020.

Export policy change: Onion seeds reclassified as restricted, imposing licensing and compliance obligations on exporters.
Export regulation for onion seeds (ITC HS 12099130) has been amended by DGFT Notification No. 05/2015-20 dated 13 May 2022, reclassifying the item from Prohibited to Restricted. The change brings onion seeds within the regulatory framework for restricted exports, imposing the licensing, clearance and compliance obligations applicable to restricted-category commodities under the Foreign Trade Policy, with immediate effect.

SEZ Authority membership change: substitution of two SEEPZ SEZ Authority members updating the authority's composition.
Amendment to Notification S.O.2175(E) substitutes the individuals listed at entries 5 and 6 with two newly named members, thereby updating the composition of the SEEPZ SEZ Authority; the Department of Commerce issues this administrative notification under powers conferred by the Special Economic Zones Act, 2005.

Revocation of anti-dumping duty removes the trade remedy on Amoxycillin imports from China PR and rescinds the prior notification.
The Central Government revokes the anti-dumping duty on Amoxycillin (Amoxycillin Trihydrate) originating in or exported from China PR and rescinds the earlier notification that imposed that duty, while preserving the effect of things done or omitted before rescission.

RoDTEP schedule aligned with Finance Act 2021; new Appendix 4R notified effective 01.01.2022, details on DGFT portal.
The Central Government has notified a revised Appendix 4R aligned with the Finance Act, 2021, effecting a new RoDTEP schedule that lists eligible export items by tariff item, prescribes applicable RoDTEP rates and, where applicable, per unit value caps or fixed rebate amounts, and is effective from the implementation date stated in the notification; the full Appendix 4R is published on the DGFT portal under Regulatory Updates > RoDTEP.

Collective investment regulations tightened: enhanced eligibility, ownership limits, faster refunds, demat units and expense caps.
Amendments update definitions including auditor and designated employees, tighten fit and proper eligibility by prescribing business tenure, net worth and profitability conditions, and impose ownership and board representation restrictions to prevent promoters, associates or group companies from holding substantial interests in other Collective Investment Management Companies or trustee companies. Operational changes limit offer periods with one extension, require prompt refunds and dematerialized unit issuance within specified short timelines, mandate minimum subscription, investor count and concentration thresholds, restrict related party investments by schemes, cap initial and recurring expenses, prohibit incentive fees, and require granular expense disclosure and full trail commission models.

Constitution of Authority for Advance Ruling established with named members; supersedes prior notification and takes effect accordingly.
Constitution of a Tripura Authority for Advance Ruling under Section 96 of the Tripura State GST Act by notification of two specified members - an Additional Commissioner of State Tax and an Additional Commissioner of Central GST - issued by the Finance Department, superseding an earlier notification and specifying the commencement of the reconstituted Authority.

PAN and Aadhaar quoting requirement: authentication mandated for cash transactions and current account openings to ensure compliance.
The rules require pre-transaction notice in certain cases and identify specific transactions-cash deposits, cash withdrawals, and opening of current or cash credit accounts with banks or Post Office-that trigger compulsory quoting and authentication of PAN or Aadhaar. Banks, cooperative banks and the Post Master General must ensure the quoted identifier is authenticated; demographic or biometric details must be submitted to the Income-tax systems authority which will prescribe formats and procedures for authentication.

One-Time Settlement of legacy tax arrears permits reduced disputed-tax payment, subject to full and unconditional withdrawal of pending appeals.
Telangana State One-Time Settlement Scheme, 2022 enables settlement of disputed legacy tax arrears, with each assessment year treated separately. Undisputed tax is payable in full, while prescribed portions of disputed tax are payable for different tax categories; interest and penalties are waived and no refund is available. Applications undergo committee scrutiny, followed by payment and withdrawal of applicable appeals. Final settlement follows realisation of the full payable amount and disposal of the matter as withdrawn. Eligible higher-value liabilities may be paid through limited interest-free instalments, with bank interest applicable for further instalments.

Authorization of Director of Income Tax narrows designated officers by removing the Commissioner of Income tax (Exemption) Bengaluru.
The Central Board of Direct Taxes amends Notification No. 30 of 2021 by removing the words Commissioner of Income tax (Exemption), Bengaluru from the opening paragraph, thereby altering the list of officers authorized under specified provisions of the Income tax Rules, 1962; the principal notification remains published in the Gazette and otherwise unamended.

Enhanced disclosure requirements mandate detailed beneficial owner, research asset and donor information in income tax registration forms.
Amendment revises Forms 3CF, 10A, 10AB, 10BD and 10BE to require detailed beneficial owner information for non individual applicants, expanded disclosure of research assets and intellectual property, insertion of total assets and liabilities fields, standardised donor identification and donation certificates, and specified documentary attachments including formation instruments, registration evidence, audited accounts or NIL declarations, prior registration or rejection orders, and Foreign Contribution registration where applicable.

Export conditions for guar gum: official certificate and specified laboratory reports required to confirm PCP and ETO limits compliance.
Amendment substitutes a Health Certificate with an Official Certificate for guar gum exports to the EU and UK, requiring the Official Certificate issued by the authorized representative and original analytical reports from designated laboratories certifying PCP below 0.01 mg/kg and ETO below 0.02 mg/kg, with sampling conducted by the authorized representative.

FORM GSTR-3B filing deadline for April 2022 was extended under the Telangana Goods and Services Tax framework.
FORM GSTR-3B filing deadline for April 2022 under the Telangana Goods and Services Tax framework was extended to 24 May 2022. The extension was issued by the Commissioner of State Tax, Telangana, on the Council's recommendations, under the statutory return-filing power and the prescribed rule governing FORM GSTR-3B. The extended deadline took effect from 17 May 2022.

Minimum investment thresholds for tax exemption clarified; formulas and mandatory electronic reporting introduced for qualifying investments.
Rule 2DCA prescribes arithmetic formulas and defined aggregation conventions to compute minimum investment percentages and exempt income under clause (23FE) of section 10, using aggregated eligible investments/lendings across specified financial years; defines "eligible investment" and related terms; provides transitional and deeming provisions for initial investment years and for the 2024-25 reference year; allocates methods to attribute AIF income to specified persons; and mandates electronic filing and verification of Form No. 10BBD by AIFs, domestic companies and NBFCs, with system standards to be specified by tax systems authorities.

Speedy trial designation ensures expedited trials for corporate offences punishable by imprisonment of two years or more.
The Central Government, with concurrence of the High Court of Jharkhand, designates the Court of Additional Judicial Commissioner-III, Ranchi as a Special Court under section 435 of the Companies Act, 2013 to provide speedy trial of offences punishable with imprisonment of two years or more; the notification also records a later substitution in the court's designation.