Customs concessional import procedure: importers and recipients must follow the Import of Goods at Concessional Rate of Duty Rules, ensuring compliance.
Importers and exporters receiving supplies of gold, silver, platinum and their alloys imported by nominated agencies and status holders must follow the procedural requirements in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, as amended, thereby making compliance with the Rules' documentation, certification and verification processes mandatory for entitlement to the concession under Notification No. 56/2000.

GST exemption powers are corrected to rely solely on section 11(1), removing the reference to section 16(1).
Correction of the enabling provision for the amendment to the State GST notification dated 14 November 2017 removes the reference to section 16(1). The amendment is to be read as made solely in exercise of powers under section 11(1), on the recommendations of the Council.

SGST notification rescission is clarified by replacing amendment wording with an express rescission formulation.
Madhya Pradesh SGST corrigendum corrects the wording in Notification No. F-A-3-81-2017-1-V(53), dated 26 July 2022. The phrase "Following further amendments in this" is substituted with "rescinds the", clarifying that the relevant regulatory action is rescission.

Specified income notification grants tax-exempt status for regulator fees and interest subject to non commerciality and compliance.
Central Government notifies Haryana Electricity Regulatory Commission as entitled to specified income treatment for fees received under the Electricity Act and interest on government grants and loans and fees; subject to conditions that the Commission shall not engage in commercial activity, that activities and the nature of specified income remain unchanged across the relevant financial years, and that the Commission files its return of income as required under the Income-tax Act.

Specified income exemption for the Central Registry permits tax treatment of certain fees and related interest subject to non commercial conditions.
The Government notifies the Central Registry of Securitisation Asset Reconstruction and Security Interest of India as eligible for specified income treatment, limited to fees from security interest transactions, CKYC transactions, RTI application fees, and interest on these amounts and on fixed deposits, subject to conditions that the Registry not undertake commercial activity, maintain unchanged activities and income nature, and file returns as required; the notification is retrospective for specified earlier financial years and applies to the 2022-2023 year.

Appointment of Additional Commissioner (Appeals) confers authority to exercise appellate powers under section 107 for state GST appeals.
The Governor, invoking section 3 of the Himachal Pradesh GST Act and rule 109A, appoints Sh. Hitesh Sharma as Additional Commissioner (Appeals) for all zones to carry out the purposes of section 107; he shall exercise the powers of the Additional Commissioner (Appeals) in addition to his existing assignments.

SEZ de-notification rescinds prior notification and allows redevelopment as integrated township following state NOC and developer.
The Central Government rescinds the prior notification designating the Hinjewadi sector-specific SEZ for Electronic Hardware and Software including IT and ITES, withdrawing SEZ status for the entire identified area following the developer's proposal, the State Government's No Objection Certificate and redevelopment intent under its Integrated Township Policy, and the Development Commissioner's recommendation; the rescission is subject to a savings clause preserving prior actions or omissions.

Turnover threshold reduction for GST registration: state lowers taxable turnover threshold modifying eligibility and compliance from October.
Amendment to the Bihar GST notification substitutes the previously stated turnover threshold with a lower figure in Notification No. S.O. 110 (dated 6 May 2020), effective 1 October 2022, thereby changing the turnover threshold that determines registration and compliance applicability under the Bihar Goods and Services Tax Rules pursuant to subrule (4) of rule 48.

Control of income-tax authorities establishes supervisory subordination of commissioners while preserving appellate discretion.
The notification establishes administrative subordination: specified Chief Commissioners of Income-tax are subordinate to designated Principal Chief Commissioners, and specified Commissioners of Income-tax (Appeals) Units are subordinate to those Chief Commissioners or, as listed in a second schedule, to Principal Chief Commissioners; schedules list the precise headquarters-based mappings. It expressly preserves the discretion of Commissioners of Income-tax (Appeals) in exercising appellate functions. The notification is effective from publication in the official Gazette and notes subsequent textual amendments to the schedules.

Due date extension for FORM GST PMT-06 allowed for April returns until the extended deadline.
The Commissioner, under the first proviso to sub rule (3) of rule 61 of the Delhi GST Rules, extended the due date to deposit tax required under the proviso to sub section (7) of section 39 for payments made in FORM GST PMT-06 for the month of April 2022, thereby establishing an alternative deadline for that specific deposit obligation.

Exchange rate determination: notified conversion rates for specified foreign currencies for import and export goods, effective early September.
The Central Board of Indirect Taxes and Customs determines distinct rates of exchange for specified foreign currencies to be used for imported goods and export goods, superseding the earlier notification except as to prior actions, and sets those operative rates in two annexed schedules with an effective date.

Proper-officer function assignment authorises return scrutiny and assessment for specified taxpayers through the Scrutiny Module under GST procedures.
Assignment of proper-officer functions under the Telangana Goods and Services Tax Act, 2017 is made to the Deputy Commissioner (STU-1), Abids Division, for specified taxpayers. The functions include assessment under section 73 and scrutiny of returns under section 61 for the identified financial years, including issuance relating to GSTR-9 and ASMT-10. Assessments must be undertaken only through the Scrutiny Module following the prescribed procedure under the TGST and CGST Acts, 2017.

Exclusion from Rule 114BB: central and state governments and consular offices exempted from specified reporting, retrospective effect.
Proviso added to rule 114BB of the Income-tax Rules, 1962 excluding deposits, withdrawals and opening of current or cash credit accounts from the sub-rule when the transacting person is the Central Government, the State Government or a Consular Office; the Income-tax (29th Amendment) Rules, 2022 are given retrospective effect from 9 July 2022 and accompanied by an explanatory memorandum stating no person will be adversely affected.

Extension of GST notification deadline: phased compliance dates substituted to effect an immediate deadline extension.
The State Government, under sub section (2A) of section 174 of the Rajasthan GST Act, amends its earlier notification to substitute the previously specified deadline in sub clause (2) of clause 1 with a later deadline and to substitute the previously specified date against Phase III in the Table under definition (n) of clause 3 with the same later date, extending the operative timelines with immediate effect.

Tariff value fixation updates: revised import valuation set for edible oils, metals and areca nut, affecting customs assessment.
The Central Board substitutes new Tables in the principal customs notification fixing tariff values in foreign currency for specified edible oils, brass scrap, areca nut, and specified forms of gold and silver, including explanatory scope notes; the amendment takes effect from the stated commencement date and updates the tariff valuation schedule used for customs assessment.

Concessional import duties extended for specified edible oils, amending notifications to continue reduced duty treatment.
Amends prior customs exemption notifications to extend concessional import duty coverage for specified edible oils by substituting a later expiry date in paragraph 2 of Notification No. 48/2021 and by omitting the proviso in paragraph 2 of Notification No. 49/2021 that would have excluded three specified items after the earlier cutoff, thereby maintaining reduced duty treatment for those goods under the amended notifications.

Exemption amendment narrows designated airlines list and alters scheduled entries affecting customs duty exemptions.
Amendment revises the principal customs exemption schedule by omitting specified items and serial entries and by substituting the Column (3) entries for one serial with two named carriers, thereby changing the list of designated airlines and the scope of exemptions for specified imported goods while leaving the rest of the principal notification intact.

Road and Infrastructure Cess increased on diesel exports, amending the prior notification and taking effect in September.
Increase in the Road and Infrastructure Cess on diesel exports by substituting the Table entry in Notification No. 10/2022 Central Excise with a revised cess per litre; the amendment takes effect from the first day of September, 2022.

Additional excise duty on diesel exports increased under section 5A, amendment effective from 1 September.
Central Government amends Notification No. 04/2022-Central Excise by substituting the entry in column (4) against S. No. 2 of the Table to revise the Special Additional Excise Duty on diesel exports. The amendment is issued under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, by Notification No. 27/2022-Central Excise and comes into force on 1st September 2022.

Anti-dumping duty extension on jute imports preserved, maintaining customs protection against dumped jute products from specified origins.
The Central Government amended the principal notification to substitute paragraph 3, thereby continuing the anti-dumping duty on specified jute products originating in or exported from Bangladesh and Nepal for a further prescribed period unless earlier revoked, superseded, or amended, following a review initiated by the designated authority under the Customs Tariff Act and the anti-dumping rules.