Late fee waiver for GSTR-4 filings under section 47 extends relief for delayed returns during the specified May-June period.
Late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 under section 47 is waived for the period from 1 May 2022 to 30 June 2022 by insertion of a proviso into the existing Finance Department notification, effected under section 128 of the Tripura State GST Rules, 2017.

Exchange rate determination: notified import and export conversion rates for specified foreign currencies, superseding the prior notification.
Under the Customs Act authority, the Board fixes conversion rates for specified foreign currencies for customs valuation, prescribing distinct import and export rates in Schedule I and Schedule II (per unit and per hundred units respectively), and superseding the prior exchange rate notification while preserving prior actions; these rates operate from the notification's effective date for purposes relating to imported and exported goods.

Provisional assessment of saccharin imports from Thailand pending anti circumvention investigation, with possible retrospective countervailing duty.
Provisional assessment is ordered on all imports of Saccharin from Thailand pending an anti circumvention investigation into alleged circumvention of countervailing duty on Saccharin from China PR; such provisional assessment may be secured by a security or guarantee to cover any deficiency, and importers will be liable to pay any subsequently imposed countervailing duty retrospectively from the investigation's initiation.

Remuneration amendment empowers Chairperson to revise consolidated pay and permits contract extensions up to a five year term.
The amendment authorises the Chairperson to amend consolidated remuneration in Schedule II for reasons recorded in writing, substitutes Schedule II to prescribe graded consolidated monthly pay with an annual increment, and provides that candidates are engaged contractually for one to three years with Chairperson authority to extend the term one year at a time up to a maximum aggregate of five years, effective on publication in the Official Gazette.

Security clearance for directors: nationals of bordering countries must attach MHA clearance before appointment or DIN generation.
The amendment requires nationals of countries sharing a land border with India to obtain and attach security clearance from the Ministry of Home Affairs before appointment as a director or before generation of a Director Identification Number; absence of such clearance prevents acceptance of appointment documents or generation of a DIN application number. Forms DIR-2 and DIR-3 are revised to include a declaration and a verification respectively, whereby applicants must state whether security clearance is required and confirm attachment when applicable.

Late fee waiver for GSTR-4 delays under section 47 grants relief for FY2021 22 filings between May and June.
Amendment inserts a proviso waiving the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021 22, effective for the period from 1 May 2022 to 30 June 2022, made under the statutory rule making power on the Council's recommendation.

Export rebate schedule Appendix 4R aligned with Finance Act 2022: updated RoDTEP rates, UQCs and per unit caps published.
Notification aligns Appendix 4R with the Finance Act, 2022 and notifies a revised RoDTEP schedule effective from the stated date. The schedule lists eligible export tariff items with specified remission rates, unit quantity codes and per unit monetary caps (where applicable), and is made available on the DGFT portal under Regulatory Updates > RoDTEP for implementation consistent with changes to the Customs Tariff Schedule.

Commencement of Section 109 deemed effective from 1 May 2022 under a statutory notification appointing its date of force.
Appoints 1 May 2022 as the date on which Section 109 of the Jammu and Kashmir Goods and Services Tax Act, 2017 shall be deemed to have come into force by notification S.O. 262 dated 31 May 2022, issued under section 1A of the Act read with S.O.-3466 (E) dated 5 October 2020.

CSR filing deadline updated: Form CSR-2 must be filed separately after AOC-4 is filed, with new deadlines enforced.
The Companies (Accounts) Third Amendment Rules, 2022 amend rule 12(1B) to substitute the deadline of 31st May, 2022 with 30th June, 2022 so that Form CSR-2 for the preceding financial year shall be filed separately on or before that date after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), and inserts a proviso requiring Form CSR-2 for financial year 2021-2022 to be filed separately on or before 31st March, 2023 after filing the applicable AOC-4 form.

Tax exemption under section 10(46): National Biodiversity Authority's specified income exempt subject to non commercial and filing conditions.
Central Government notifies National Biodiversity Authority as exempt under section 10(46) for specified income: grant in aid, benefit sharing fee and royalty, application fees, and interest on those receipts, subject to conditions that the Authority shall not engage in commercial activity, its activities and the nature of specified income remain unchanged, and it files returns as required by clause (g) of sub section (4C) of section 139; notification effective for 2021-2022 and applicable through 2025-2026.

Appeal to the High Court: appeals against Board for Advance Rulings must follow jurisdictional High Court filing procedure.
A new rule 44FA prescribes that appeals to the High Court against rulings or orders of the Board for Advance Rulings, brought by the assessee or by the Assessing Officer on directions of the Principal Commissioner or Commissioner, must be filed in the same form and manner as provided in the applicable procedure of the jurisdictional High Court.

Customs deposit exemption under Section 51A(4) - effective date deferred to 30th November 2022 by notification amendment.
The Central Board of Indirect Taxes and Customs amends Notification No.19/2022 Customs (N.T.) by substituting the date "1st June, 2022" with "30th November, 2022" in clause 2, thereby deferring the effective commencement of the exemption for deposits under Section 51A(4) of the Customs Act, 1962 for payments made through the electronic cash ledger.

Exemption from electronic ledger payments: deposits for all persons and goods suspended from ledger payment obligations temporarily.
The notification exempts deposits for all classes of persons and all categories of goods from the obligation to make payments through the electronic cash ledger and the electronic duty credit ledger under the relevant provision of the Customs Act, suspending the ledger-based payment requirement and applying universally for the specified effective period.

Fixation of tariff values for imports under Customs law updates valuation for oils, metals and areca nut.
Fixation of tariff values by exercise of powers under section 14(2) of the Customs Act, 1962, substituting TABLE-1, TABLE-2 and TABLE-3 in the principal Customs (N.T.) notification to specify US dollar tariff values per metric tonne for edible oils, brass scrap and areca nut, and per weight unit for defined forms of gold and silver, with effectiveness from 1 June 2022.

GST notification amendment adds specific brick and tile tariff entries to the state schedule, effective from the stated date.
Amendment inserts four new table entries into Notification No.14/2019 State Tax covering 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, identified by tariff headings for inclusion in the notification's schedule.

GST notification amendment adds specific bricks and tiles to the notified goods list, altering state GST coverage.
Insertion into Notification No. 10/2019 State Tax adds specified goods to the notification Table: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment modifies the Table by inserting these entries after serial number 3 and is deemed effective from the 1st day of April, 2022, under the powers conferred by sub section (2) of section 23 of the Jharkhand GST Act.

Anti-dumping duty extension on jute imports from Bangladesh and Nepal maintained under Customs Tariff Act, prolonging duty period.
Extension of anti-dumping duty is ordered on specified jute products from Nepal and Bangladesh by substituting the operative paragraph of the principal notification to continue the levy; this follows a continuation review initiated under the Customs Tariff Act and relevant anti-dumping rules and preserves the regulatory effect of duties on enumerated jute goods pending revocation, supersession, or amendment.

Foreign approval requirement: Cross-border mergers with companies from land-bordering countries require Form CAA-16 declaration at application stage.
A mandatory declaration under Rule 25A must be submitted in Form No. CAA-16 with the application under section 230 where a compromise, arrangement, merger or demerger involves a company incorporated in a country sharing a land border with India. The declaration must state whether prior approval under the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 is not required or, if required, confirm that such approval has been obtained and is enclosed.

Late fee waiver for delayed GSTR-4 filing in a limited compliance window, easing penalty for specific financial year submissions.
Waiver of the late fee payable under section 47 is granted for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the specified limited period by insertion of a proviso amending Notification No. F.12(46)FD/Tax/2017-Pt.III-153.

Anti-dumping duty extension on Styrene Butadiene Rubber remains in force unless revoked, superseded, or amended by authorities.
The Central Government amended Notification No. 43/2017-Customs(ADD) to extend the anti-dumping duty on Styrene Butadiene Rubber (1500 and 1700 series) originating in or exported from the European Union, Korea RP and Thailand, maintaining the duty in force up to and inclusive of 31st October, 2022, unless revoked, superseded or amended earlier, following initiation of a continuation review under the Customs Tariff Act and Anti dumping Rules.