GST notification amendment updates taxable goods list by adding specific brick and tile classifications, altering applicability.
The Governor, under the Assam Goods and Services Tax Act, 2017, amends Notification No. FTX.56/2017/Pt-II/209 by inserting new table entries for specified brick and tile goods: fly ash bricks or fly ash aggregate with ninety percent 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 deemed effective from the first day of April, 2022.

Pecuniary jurisdiction revised: lower-tier officers handle smaller turnovers; higher-tier officers handle larger turnovers for GST assessments.
The order revises pecuniary jurisdiction: Assistant Commissioner of State Tax will have jurisdiction to issue show-cause notices and assessment orders for taxable persons within the lower turnover bracket in the State, while Joint/Deputy Commissioner of State Tax will have jurisdiction for taxable persons in the higher turnover bracket, for purposes of assessment and determination of tax under sections 73 and 74; the order supersedes the prior office order.

Corrigendum to tax notification corrects departmental designations and technical unit references to align official entries.
Corrigendum amends the Schedule of an income-tax notification by revising official designations and technical unit identifiers: the Principal Chief Commissioner designation is restated to include Tamil Nadu & Puducherry (Chennai); multiple items formerly assigned to higher-numbered Technical Units are read as Technical Unit-1 in their respective locations; and the Hindi column wording is changed to substitute the equivalent of "Principal Commissioner of Income-tax."

Late fee waiver for delayed FORM GSTR-4 filings under section 47, covering the May-June 2022 filing window.
The notification amends Notification No. 73/2017-State Tax by inserting a proviso that the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 under section 47 shall be waived for the period from 1 May 2022 to 30 June 2022.

Extension of customs exemption period for raw cotton: deadline moved from end of September to end of October.
The Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962 and section 124 of the Finance Act, 2021, amends Notification No. 21/2022 Customs by substituting the date specified in paragraph 2, thereby extending the period during which the tariff exemption for raw cotton remains available; the amendment is made as necessary in the public interest and does not alter other terms of the original notification.

Import policy amendment: potatoes from Bhutan allowed without import licence, extending the licence-exemption period.
Importation of fresh or chilled potatoes under ITC (HS) code 07019000 from Bhutan is permitted without an import licence, the licence-exemption period having been extended to 30th June 2023 by amendment to the Schedule I (Import Policy) entry for Chapter 07 of the ITC (HS).

Ethanol blended petrol duty exemption expanded to specified blends; high speed diesel with biodiesel blends included under exemption.
The notification inserts two nil duty entries for ethanol blended petrol blends that require specified volume composition of motor spirit and ethanol and conformity with BIS IS 17586, replaces the diesel blending entry with a formulation based description covering high speed diesel blended with bio diesel up to a defined proportion by volume requiring excise duties on diesel and applicable central/state/union territory/integrated tax on bio diesel, and updates the explanatory cross reference to include the new entries.

GST rate notification amendment revises schedules for building materials, including fly ash bricks, and applies from 1 April 2022.
Amends the Assam GST rate notification under section 9(1) of the Assam Goods and Services Tax Act, 2017 by omitting specified entries from Schedule I-2.5% and inserting new entries in Schedule II-6% for 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 deemed to have come into force on 1 April 2022.

Interest waiver for electronic commerce operators: nil interest where GSTR statements were delayed due to portal technical glitch.
Notification designates interest as Nil for specified electronic commerce operators who, due to a portal technical glitch, failed to file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; relief applies from the date of deposit until the date of filing the statement.

Foreign contribution compounding framework specifies competent officers, offence-wise penalties, and filing of applications for compounding.
Specifies the officers competent to compound offences under the Foreign Contribution (Regulation) Act before institution of prosecution, in supersession of the earlier compounding notification, while preserving actions already done or omitted under the superseded instrument. The Director or Deputy Secretary in charge of administration is designated as the compounding authority for the offences listed in the table. The notification prescribes compounding amounts for a range of contraventions involving acceptance, transfer, utilisation, accounting, intimation, and disclosure of foreign contribution.

Finance company registration aligns licensing, capital, permitted activities, and compliance requirements across core and non-core financial services.
Registration is required where an entity intends to undertake permissible activities not covered by its existing registration or authorisation, while fresh registration is not required for the same already authorised permissible activity. Finance Companies and Finance Units must satisfy applicable establishment, home-regulator, and minimum owned-fund conditions. Core activities include lending, investment, derivatives, factoring, financial leasing, and treasury activities; non-core activities include merchant banking, advisory, portfolio management, operating leases, product distribution, and specified support services. Non-core-only entities may make liquidity and balance-sheet management investments without those investments becoming core activities.

Foreign contribution regulation amendments expand thresholds, extend compliance timelines and permit electronic submissions.
The amendment raises the monetary threshold for a specified regulatory trigger, extends multiple statutory time periods for responses and notices, omits one clause of Rule 13, and replaces the "on a plain paper" submission requirement with an enabling provision permitting submissions in forms and manners, including electronic form, as specified by the Central Government.

Appointment of Appellate Authorities under AP GST Act: two Additional Commissioners designated with specific jurisdictions and headquarters.
Two Additional Commissioners of State Tax are appointed as first Appellate Authorities under section 3 read with clause (8) of section 2 of the Andhra Pradesh GST Act, 2017, with headquarters at Tirupathi and Vijayawada and specified Commercial Taxes Division jurisdictions; Vijayawada Authority shall maintain a Camp Office at Visakhapatnam until a separate Authority is established. They shall also continue to act as Appellate Deputy Commissioners under the Andhra Pradesh VAT Act. Registered persons must file appeals before their jurisdictional Appellate Authority; unregistered persons before the Authority with jurisdiction over the assessing authority. The notification is effective from 1st July, 2022.

Andhra Pradesh Commercial Taxes reorganized territorial jurisdictions: 109 circles, 16 divisions, 6 nodal divisions effective July 1.
The Government, approving the Chief Commissioner of State Tax's proposals, notifies the territorial jurisdictions of 109 reorganized Circles, 16 reorganized Divisions and 6 Nodal Divisions of the Commercial Taxes Department as set out in the annexures; the Chief Commissioner may issue necessary orders for transitional matters until the reorganized offices become functional, and the notification takes effect from 1st July, 2022.

Exchange reporting obligation: exchanges must disclose amounts paid or credited where tax was not deducted in quarterly statements.
The corrigendum corrects typographical errors and clarifies that the Exchange must, when preparing the quarterly statement in Form No. 26QF, furnish particulars of amounts paid or credited on which tax was not deducted in accordance with the rules, thereby imposing a reporting duty on exchanges for instances where tax deduction at source was not effected.

Integrated Tax and Compensation Cess exemption extends to Advance Authorisation, EPCG and EOU schemes under Foreign Trade Policy.
Integrated Tax and Compensation Cess is exempted for Advance Authorisation, EPCG and EOU schemes by amendment to the specified paragraphs of the Foreign Trade Policy, in accordance with the Department of Revenue's customs notification referenced in the instrument and under the Government's amendment authority.

Extension of MEIS application deadline allows extra time for specified 2020 export claims; no submissions accepted after final cut off.
Amendment to para 3.13A of the Foreign Trade Policy extends the last date for online submission of MEIS applications for exports made in the period September 2020-December 2020, provides that such claims filed by the extended last date will not attract any late cut, and states that any applications filed after the prescribed final date will be time barred and ineligible for late cut relief.

Extension of Tax Payment Deadline for GST PMT-06 filings; due date moved to allow delayed deposit.
The State government extends the due date for deposit of tax using FORM GST PMT-06 for April 2022 to the 27th day of May, 2022, pursuant to powers conferred by the proviso to the GST rules, and declares the extension effective from the 17th day of May, 2022.

Extension of return filing deadline for GSTR-3B, moving due date and easing compliance obligations for taxpayers.
The State Government, exercising its statutory power under the Chhattisgarh GST framework and on council recommendation, extends the due date for furnishing FORM GSTR-3B for the relevant month to a later date specified in the notification, with the extension operating from the notification's stated commencement date and thereby altering the compliance timetable for affected taxpayers.

Late fee waiver for delayed GSTR-4 filing under section 47 allowed for a specified filing period.
An amendment inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year under section 47, specifying that the late fee for delay in submission of FORM GSTR-4 for that financial year shall be waived for the stated waiver period.