Faceless penalty procedure centralises decision-making, redefines penalty units and mandates digital authentication and video hearings.
The Scheme centralises faceless penalty functions by redefining penalty unit and penalty review unit as Assessing Officers designated by the Board, removes references to regional centres, and prescribes a procedural flow whereby the penalty unit proposes imposition or non-imposition, the National Faceless Penalty Centre may direct imposition, dropping, or assignment to a penalty review unit, the review unit prepares a report and the originating penalty unit issues the final order or intimation; electronic authentication and exclusive video hearings through the National Faceless Penalty Centre are mandated.

Late fee waiver for delayed GSTR-4 filing grants temporary relief from late fees under amended state GST notification.
Waiver of the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is provided for a specified relief period by inserting a proviso in the existing notification, thereby relieving taxpayers from late fee charges for delays within that period.

Waiver of late fee for delayed filing of Form GSTR-4 provides temporary relief under a state GST amendment.
A proviso was inserted into the existing notification to waive the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the financial-year return, the exemption applying only for the specified relief window and thereby altering late-fee liability for that return type.

Disallowance of fraudulent input tax credit debits in electronic credit ledger authorised to assistant commissioners to prevent refunds.
The amendment substitutes the Table in Notification No. 4 of 2020 effective 25.05.2022 to empower specified Assistant Commissioners and designated divisional officers to disallow or allow debits equivalent to fraudulent input tax credit in the electronic credit ledger when used to discharge tax liabilities or to claim refunds of unutilized amounts, including cases identified as bill trading by the intelligence wing.

Cancellation or suspension of registration: Assistant Commissioner in Divisional Intelligence Wing authorised for bill trading enforcement immediately.
The Assistant Commissioner (Adjudication/Investigation) in the Divisional Intelligence Wing is designated as the proper officer authorised to exercise powers and perform functions under the GST provisions relating to cancellation or suspension of registration and revocation of cancellation of registration in respect of registered persons found to be indulging in bill trading activities; the notification is effective immediately.

Composition tax goods list expanded to include fly ash bricks, building bricks, and earthen or roofing tiles.
Expansion of the composition tax goods list under the Uttarakhand Goods and Services Tax framework by inserting additional specified goods into the relevant table of the earlier notification. The added entries cover fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment is given deemed effect from 1 April 2022.

Concessional State GST rate for specified bricks and tiles is subject to input tax credit reversal conditions.
Concessional State GST rate of 3% is prescribed for specified intra-State supplies, including fly ash bricks, building bricks, and roofing tiles, subject to the annexed condition on input tax credit. The condition bars credit on inputs or input services used exclusively for such supplies and requires reversal of proportionate credit where inputs or services are used partly for such supplies and partly for other eligible supplies. Tariff classifications are to be interpreted under the Customs Tariff Act, 1975.

GST rate amendment reclassifies bricks, fly ash products and roofing tiles into the higher tax schedule.
Uttarakhand SGST rate structure was amended by omitting specified entries from Schedule I carrying 2.5% tax and inserting new entries into Schedule II carrying 6% tax. The amendments covered fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification was deemed to come into force from 1 April 2022.

Late fee waiver for delay in furnishing FORM GSTR-4 granted for the May-June filing window under GST notification amendment.
The Central Government, under section 128 of the Central Goods and Services Tax Act, 2017, amended Notification No. 73/2017 Central Tax by inserting a proviso that the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the relevant financial year shall stand waived for the designated filing window.

Extension of GST payment due date for QRMP taxpayers - April payment in FORM GST PMT-06 permitted until the extended deadline.
The Chief Commissioner, under the first proviso to sub-rule (3) of rule 61 of the Andhra Pradesh GST Rules and on GST Council recommendations, extends the due date for taxpayers under the QRMP Scheme to deposit tax in FORM GST PMT-06 for April 2022 until 27 May 2022.

Due date extension for GSTR-3B filing under AP GST Act granted following GST Council recommendation and rule-based authority.
Extension of the due date for furnishing returns in FORM GSTR-3B for April 2022 is authorised by the Chief Commissioner of State Tax for Andhra Pradesh on the recommendation of the Goods and Services Tax Council, exercising powers under section 39(6) of the Andhra Pradesh GST Act, 2017 read with rule 61(1) of the Andhra Pradesh GST Rules, 2017, and referencing a central government notification.

Appointment of Part time Members amended to substitute the first member and insert two additional part time members.
The Central Government, under sub section (3) of section 132, amends the rules on appointment of part time members to the National Financial Reporting Authority by substituting the first serial entry with a named official and inserting two additional named part time members after the seventh serial entry; the amendment is titled as the National Financial Reporting Authority appointment of Part time members (Amendment), Rules, 2022, and takes effect on publication in the Official Gazette.

Import registration requirement under Paper Import Monitoring System mandates online registration and registration number entry for paper imports.
Import policy for specified tariff lines of Chapter 48 is revised from Free to Free subject to compulsory registration under the Paper Import Monitoring System (PIMS). Importers must submit advance information online, obtain an automatic Registration Number upon payment of a registration fee, and enter that Registration Number in the Bill of Entry to enable customs clearance; multiple Bills of Entry are allowed against the same Registration Number within its validity for permitted quantity.

Aadhaar authentication exemption covers non citizens, government departments, local authorities, statutory bodies and public sector undertakings.
Notification exempts specified classes from sub-section (6B) and sub-section (6C) of section 25 of the Delhi GST Act, superseding the 2020 notification and applying prospectively. Exempted categories are non citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's specified registration provision.

Special Economic Zone expansion: additional area notified for biotechnology SEZ, increasing total SEZ area and updating survey parcels.
Under the Special Economic Zones Act and rule 8, the Central Government notified inclusion of an additional 1.1400 hectares into the Biotechnology SEZ at Manjari Budruk, Pune, increasing the total notified SEZ area to 22.4226 hectares and specifying the survey numbers and hectare allocations for the added parcels.

Extension of GST payment deadline: FORM GST PMT-06 for April now payable until 27 May under section 39 proviso.
The due date for deposit of tax payable in FORM GST PMT-06 for April 2022 is extended until 27 May 2022. The extension covers tax payable under the proviso to sub section (7) of section 39 of the Mizoram GST Act, 2017 and is made under the first proviso to sub rule (3) of rule 61 of the Mizoram GST Rules, 2017, on the recommendation of the Council.

Inland Container Depot designation expanded to include Village Kheda, Pithampur for unloading imports and loading exports.
The Central Board of Indirect Taxes and Customs, exercising powers under clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962, amends Notification No. 12/97-Customs (N.T.) by inserting an item designating Village Kheda, Pithampur as an inland container depot for the unloading of imported goods and the loading of export goods against the entry for Madhya Pradesh in the Table.

Tariff Rate Quota for crude oil imports exempts customs duty and AIDC for allocated quota under DGFT authorization.
Provides a global Tariff Rate Quota for crude soybean oil and crude sunflower seed oil, exempting the TRQ quantities from customs duty and the Agriculture Infrastructure and Development Cess, subject to allocation under the Handbook of Procedures, electronic TRQ authorizations containing importer details and validity, transmission into the customs electronic system, and imports permitted only upon electronic debiting; effective 25 May 2022 and applicable for the listed goods until 31 March 2023.

Anti-dumping duty on ceramic tableware and kitchenware from China expanded to cover circumvention and Malaysia-origin imports.
The Central Government continues imposition of anti-dumping duty on "Ceramic Tableware and Kitchenware, excluding knives and toilet items" from the People's Republic of China and on goods declared as originating in Malaysia, following findings of continued dumping, injury and circumvention. Duties are prescribed per metric tonne in US Dollars as set out in the Table, payable in Indian currency, effective for five years from Gazette publication, with exchange rate for computation determined by notified Customs Act rates and the bill of entry date as the relevant date.

Anti-dumping duty on decor paper from China updated to specify producer-specific duties and defined product scope.
The Central Government substituted the duty table in Notification No. 77/2021-Customs(ADD), specifying anti-dumping duties on Decor Paper imported into India, identifying tariff headings, country of origin/export, named Chinese producers with producer-specific duty rates in US dollars per metric ton, and residual rates for other producers or exports from other countries; the product is defined by physical characteristics, included product types and uses, and expressly excludes printed ready-to-use decor paper.