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No. G.O.Ms No. 60 - Dated: 24-06-2022 - Telangana SGST GST - States
Amendments in notification G.O.Ms.No.104, Revenue (CT-II) Department, Dt. 04.09.2019
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Composition levy eligibility extends to specified fly ash products, building bricks, fossil-meal bricks, and earthen or roofing tiles.
Telangana SGST composition levy eligibility is extended by inserting specified goods into the notified table under the proviso to section 10(1) of the Telangana Goods and Services Tax Act, 2017. The added goods are fly ash bricks, fly ash aggregate containing at least 90 per cent fly ash, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment takes effect from 1 April 2022.
No. G. O. Ms. No. 59 - Dated: 24-06-2022 - Telangana SGST GST - States
Amendment in Notification G.O. Ms. No. 103, Revenue (CT-II) Department, Dated 04.09.2019
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GST notification amendment adds specified brick and tile tariff entries, effective from the stated effective date.
The notification amends G.O. Ms. No. 103 by inserting, after serial number 3, new entries covering fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen or roofing tiles (6905 10 00). The amendment is made under powers conferred by the GST Act and takes effect on 1 April 2022.
No. FTX.56/2017/Pt-III/671-State Tax - Dated: 24-06-2022 - Assam SGST GST - States
Date of coming into force on certain provisions of the Assam Goods and Services Tax (Amendment) Act, 2021
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Commencement date set: Assam GST amendments take effect on January first, with the notification deemed issued earlier.
The Governor, exercising the power under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appointed 1 January 2022 as the date on which specified provisions and Schedule II of the Assam Goods and Services Tax (Amendment) Act, 2021 shall come into force, and the notification is deemed to have been issued on 21 December 2021.
No. FTX.56/2017/Pt-III/649 - Dated: 24-06-2022 - Assam SGST GST - States
Seeks to amend notification No. FTX.56/2017/Pt-III/146 dated the 24th September, 2018(Notification No.21/2018)
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State tax rate notification amended to update tariff classifications and apply the changes retrospectively from January 2022.
Assam revises its State tax rate notification under the Assam Goods and Services Tax framework by amending the table in the earlier notification. The amendment substitutes the existing entry in Sl. No. 4 with tariff heading 4414 and the existing entry in Sl. No. 29 with tariff heading 7419 80, updating the goods classification covered by the notification. The amendment is given retrospective effect from 1 January 2022.
No. FTX.56/2017/Pt-III/647 - Dated: 24-06-2022 - Assam SGST GST - States
Seeks to further amend notification No. FTX.56/2017/15 dtd. 29/06/2017
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GST rate schedule amendment updates commodity classifications, branded tender coconut water entry, and retrospective effect from January 2022.
Amends the Assam State GST rate notification by revising Schedule entries for specified goods and commodity classifications, including fish and aquatic products, vegetables provisionally preserved, fresh nuts, and aircraft parts. It inserts a new entry for tender coconut water not put up in unit containers when supplied under a registered brand name or a brand name with an actionable claim or enforceable right, subject to the condition of voluntarily foregone rights under Annexure I. One existing entry is omitted, and the amendments take effect from 1 January 2022.
No. FTX. 56/2017/Pt-I/527-State Tax - Dated: 24-06-2022 - Assam SGST GST - States
Supersession of Notification No, FTX.56/2017/Pt-II/618 dated the 26th February, 2021
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Penalty waiver under Assam GST law for non-compliance of specified notification applies for the designated prior period.
The notification waives the amount of penalty payable by any registered person under section 125 of the Assam Goods and Services Tax Act, 2017 for non-compliance of Notification No. FTX.56/2017/Pt II/546 dated 22 May 2020, for the period from 1 December 2020 to 30 September 2021, and supersedes Notification No. FTX.56/2017/Pt II/618 dated 26 February 2021; the waiver is deemed effective from 30 June 2021.
No. 68/2022 - Dated: 24-06-2022 - Inc.Tax Act 1961 Income Tax
U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Uttarakhand designates Special Court in the Uttarakhand
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Special Court designation for income-tax and black money offences assigns territorial jurisdiction to specified magistrate courts.
Designation of Special Courts under section 280A of the Income-tax Act, 1961 and section 84 of the Black Money Act assigns specified Chief Judicial Magistrate courts in Uttarakhand to serve as Special Courts, with territorial jurisdiction allocated across listed districts to enable those courts to conduct prosecutions, trials and related proceedings under the two statutes.
No. 52/2022 - Dated: 24-06-2022 - Cus (NT) Customs
Customs Brokers Licensing (Amendment) Regulations, 2022
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Customs Broker association membership requires jurisdictional enrolment, while compliance deadlines may be extended for reasons beyond control.
Customs Brokers must enrol in the recognised Customs Brokers' Association in every jurisdiction where they operate, where such an association exists at the Customs Station. They cannot hold membership in more than one association simultaneously in a particular jurisdiction. The Board may extend the period for compliance with prescribed duties or obligations where an applicant, Customs Broker, or NACIN demonstrates reasons beyond its control and fulfils other applicable conditions, with reasons recorded in writing.
No. 22/2021-State Tax (Rate) - Dated: 24-06-2022 - Assam SGST GST - States
Rate of tax on intra-State supply of certain services (Assam)
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GST rate notification amendment narrows eligible recipients and removes specified conditions, effective from January first, 2022.
Amendment to the Assam SGST rate notification substitutes the phrase "Union territory or a local authority" for broader recipient descriptions in specified service items and omits the Condition column entries for items (iii), (vi), (vii), (ix) and (x), with the changes declared effective from January 1, 2022.
No. 21/2021-STATE TAX (RATE) - Dated: 24-06-2022 - Assam SGST GST - States
Seeks to further amend Notification No. FTX.56/2017/14 dtd. 29/06/2017 in order to adhere to the recommendations of 46th GST Council meeting
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GST rate schedule amendment shifts footwear up to a specified sale value into the six percent slab.
Further amendment to the Assam GST rate notification realigns the rate schedules in accordance with the recommendations of the GST Council. Serial number 225 in Schedule I-2.5% is omitted, and in Schedule II-6% a new entry is inserted for footwear of sale value not exceeding Rs. 1000 per pair, with effect from 1 January 2022.
No. 2 of 2022 - Dated: 24-06-2022 - Inc.Tax Act 1961 Income Tax
Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT)
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Securities Transaction Tax reporting requires electronic filing of prescribed forms and SFTP submission by reporting institutions.
Mandates electronic submission of Securities Transaction Tax returns by the specified classes of persons, introducing Form No. 2A for insurance companies and empowering the DGIT (Systems) to prescribe formats and security standards. Reporting institutions must register (Annexure A), prepare data files per Annexure C specifications (ASCII, pipe-delimited, header and detail records), and submit via SFTP using supplied credentials. Returns must be signed, verified and furnished by the responsible person and filed on or before the 30th June following the financial year; Annexure B contains the Form No. 1, Form No. 2 and Form No. 2A templates.
No. 1/2022 - Dated: 24-06-2022 - GST CESS GST
Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
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Compensation cess period for levy and collection defined under the GST compensation framework with a statutory terminal date.
These rules, effective 1 July 2022, prescribe the framework for imposition and collection of the compensation cess under the Goods and Services Tax (Compensation to States) Act, 2017 and specify that the period for levy and collection of the cess shall be up to 31 March 2026.
No. SEBI/LAD-NRO/GN/2022/87 - Dated: 22-06-2022 - SEBI SEBI
Securities and Exchange Board of India (Employees' Service) (Second Amendment) Regulations, 2022
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Eligibility for IT Stream amended: broader educational qualifications now accepted for officers in Information Technology Stream.
The amendment replaces the prior specified list of acceptable technical qualifications with a broader requirement for the Information Technology Stream, allowing either a Bachelor's Degree in Engineering in any discipline or a Bachelor's Degree in any discipline combined with a minimum two year postgraduate qualification in computer application or information technology from a recognized university or institute.
No. S.O. 58/P.A.5/2017/S.172/2022 - Dated: 22-06-2022 - Punjab SGST GST - States
Punjab Goods and Services Tax (Eighth Removal of Difficulties) Order, 2022
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Revocation of registration period extended for electronically notified taxpayers; later of service date or cutoff governs filing window.
The Order clarifies that for registrations cancelled up to 12 June 2020 and served electronically under section 169(1)(c)/(d), the thirty day period to apply for revocation under section 30(1) shall be calculated from the later of the date of service of the cancellation order or 31 August 2020.
No. S.O. 57/P.A.5/2017/S.172/2022 - Dated: 22-06-2022 - Punjab SGST GST - States
Punjab Goods and Services Tax (Seventh Removal of Difficulties) Order, 2022
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Limitation period for GST appeals runs from the later of order communication or tribunal president assuming office.
The Order clarifies that for appeals under section 112(1) the three month limitation period begins on the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal enters office; likewise, for Commissioner references under section 112(3) the six month period begins on the later of the date of communication or the President/State President's assumption of office. The Order is issued under section 172 and is deemed effective from 3rd December, 2019.
No. S.O. 56/P.A.5/2017/S.172/2022 - Dated: 22-06-2022 - Punjab SGST GST - States
Punjab Goods and Services Tax (Sixth Removal of Difficulties) Order, 2022
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Annual return extension: Punjab GST clarifies delayed filing timelines for affected financial years due to technical difficulties.
The Order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020; the substitution is made under the power to remove difficulties and the Order is deemed effective from 14 November 2019.
No. S.O. 55/P.A.5/2017/S.172/2022 - Dated: 22-06-2022 - Punjab SGST GST - States
Punjab Goods and Services Tax (Fifth Removal of Difficulties) Order, 2022
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Annual return deadline extended to a later prescribed date to address electronic filing difficulties for affected taxpayers.
Substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017 by replacing "31st August, 2019" with "30th November, 2019" and declares the Order effective from 26th August, 2019, thereby adjusting the statutory deadline for furnishing the annual return electronically for affected registered persons.
No. S.O. 54/P.A.5/2017/S.172/2022 - Dated: 22-06-2022 - Punjab SGST GST - States
Punjab Goods and Services Tax (Fourth Removal of Difficulties) Order, 2022.
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Revocation of cancellation: extension allows registrants served electronically to apply for revocation despite elapsed statutory periods.
The Order inserts a proviso to sub-section (1) of section 30 of the Punjab GST Act permitting registered persons who were served cancellation notices by e-mail or via the common portal under clause (c) or (d) of section 169, and who thereby could not reply and suffered cancellation, to file applications for revocation of cancellation of registration in respect of orders passed up to 31st March, 2019, within an extended period ending on 22nd July, 2019.
No. S.O. 53/P.A.5/2017/S.172/2022 - Dated: 22-06-2022 - Punjab SGST GST - States
Punjab Goods and Services Tax (Third Removal of Difficulties) Order, 2022.
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Bill of supply requirement extended to persons covered by specified tax notification, changing invoice obligation retrospectively.
The Order clarifies that the billing rule requiring a bill of supply in lieu of a tax invoice for suppliers of exempted goods or services and for persons paying tax under the composition-like notification issued on 8 April 2019 applies to those persons; it provides retrospective effect from 8 March 2019 and is made under the removal-of-difficulties power to settle invoice-form obligations for the covered taxpayers.
No. S.O. 52/P.A.5/2017/S.172/2022 - Dated: 22-06-2022 - Punjab SGST GST - States
Punjab Goods and Services Tax (Second Removal of Difficulties) Order, 2022
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Input tax credit extension permits late claims until the March 2019 return deadline if supplier uploaded details by that deadline.
The Order permits Input Tax Credit claims for supplies made in 2017 18 after the September return deadline until the March return due date where the supplier uploaded invoice details by that March deadline, and allows rectification of unmatched or erroneous details beyond the September deadline up to the March deadline (including the January-March quarter); the Order is retrospective to 31 December, 2018 and issued to remove transitional difficulties.

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Control of income-tax authorities - U/s 118 of IT ACT 1961 - 60/2022 - Income Tax Act, 1961

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Control of income-tax authorities: notification prescribes hierarchical subordination and reallocation of assessment and technical units.
Directs an administrative hierarchy among income-tax authorities by prescribing subordination relationships between Principal Chief Commissioners, Chief ... Summary

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