Power delegation for Deputy Commissioners assigns audit and investigation jurisdictions covering Mumbai, Greater Mumbai, Thane, Raigad and statewide.
The Commissioner, invoking sub-section (2) of section 4, amends Notification PWR-GST/2017/01/ADM-8 to substitute schedule entries that allocate offices and code ranges for Deputy Commissioners of State Tax for Business Audit, Issue Based Business Audit, Refund Audit (limited to Greater Mumbai and revenue districts of Thane and Raigad) and Investigation postings at Mumbai, Bhayander and Raigad, the latter expressly carrying jurisdiction over the whole of the State.

Sovereign Gold Bond Scheme 2022-23 issues gram-denominated government bonds with 2.5% interest, 8-year maturity, and defined investment limits.
The Sovereign Gold Bond Scheme 2022-23 issues Government of India Stock in gram-denominated bonds to resident individuals, HUFs, trusts, charitable institutions and universities, with minimum one gram and annual ceilings of 4 kg (individuals/HUF) and 20 kg (trusts). Nominal value is fixed by a three-day simple average of 999 purity gold prices; online digital payments receive a Rs.50/gram discount. Bonds pay 2.50% p.a. interest half-yearly, mature in eight years with premature redemption after year five, are tradable, transferable, may be used as loan collateral subject to LTV norms, and feature specified tax treatment for interest and capital gains.

Interest waiver for e-commerce operators: Nil interest where tax collected was deposited but GSTR-8 filing was delayed due to portal glitch.
Notification prescribes a Nil interest rate for specified electronic commerce operators who failed to file FORM GSTR-8 for December 2020 by the due date due to a portal technical glitch, provided they had deposited the tax collected in the electronic cash ledger; the waiver covers the period from deposit of the collected tax until filing of the statement and applies only to the GSTINs and period listed in the notification table.

Delegation of GST investigative powers: specific posts authorised to exercise section 67 functions under administrative conditions.
Delegation authorises specified posts to perform functions under the Maharashtra GST Act: subsections (1), (2), (4) and (5) of section 67 are delegated to any officer/authorized officer and subsections (11) and (12) to the proper officer. An appended schedule lists designated posts with administrative codes to whom these functions are assigned. The order supersedes an earlier 2017 delegation insofar as inconsistent and mandates that delegated powers be exercised subject to conditions the Commissioner may impose.

Delegation of investigation powers assigned to specified deputy commissioners, exercisable while holding office subject to commissioner conditions.
The Commissioner delegates and assigns to the officers holding the listed Deputy Commissioner investigation and vigilance posts the duties of a proper officer in relation to the investigatory provisions of the Maharashtra GST Act, for the period they hold the post; the delegation supersedes the prior October 2017 order and is exercisable subject to conditions and restrictions the Commissioner may impose.

Transfer of capital asset exemption under section 47(viiaf): NTPC Limited to NTPC Green Energy notified following approved plan.
Notification invokes the transfer of a capital asset between public sector companies under clause (viiaf) of section 47: NTPC Limited as transferor transferred a capital asset to NTPC Green Energy Limited pursuant to a Central Government-approved restructuring plan, with effect from publication in the Official Gazette.

GST notification amendment revises serial entries for vegetable oils, coal, lignite and peat under the Uttarakhand SGST framework.
Amendment to the Uttarakhand SGST notification substitutes the reference to serial numbers 1 with serial numbers 1AA, re-numbers S. No. 1 as S. No. 1AA, and inserts new serial entries for specified vegetable oils and fractions, processed vegetable fats and oils, and coal, lignite and peat. The notification is deemed to have come into force on 18 July 2022.

Tariff value fixation for edible oils, brass scrap, areca nut, gold and silver; substitution of customs tariff tables.
Fixes tariff values by substituting TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) under the power of sub-section (2) of section 14 of the Customs Act, 1962, with revised values effective from 16th June, 2022. TABLE-1 sets US$ per metric tonne values for specified edible oils and brass scrap; TABLE-2 sets unit US$ values and definitions for specified forms of gold and silver; TABLE-3 sets the US$ per metric tonne value for areca nuts.

Anti-dumping duty on Fluoro Backsheet imposed with producer- and export-origin specific rates, payable in Indian currency.
Anti-dumping duty is imposed on Fluoro Backsheet excluding transparent backsheet under tariff headings 3920 and 3921 for imports originating in or exported from China PR and for goods exported from China PR though originating elsewhere, with producer specific rates for Jolywood (Suzhou) Sunwatt Co. Ltd. and other producers. Duties are specified per unit in a foreign currency but payable in Indian currency, levied for five years from Gazette publication unless earlier changed, and the exchange rate for conversion is the Government notified rate with the relevant date being the bill of entry presentation date.

Interim orders on material available permit the disciplinary committee to issue immediate directions upon prima facie Code violations.
The amendments substitute "stakeholder" for "clients" and treat processing of complaints or grievance material under the Grievance Regulations as an investigation, equating processing papers with the investigation report. They establish that, where material on record prima facie shows violation of the Code or subordinate instruments, the Board may refer the matter to the Disciplinary Committee which may pass interim orders and directions. Show cause procedure is tightened: notices must specify alleged violations and consequences, be served electronically (with registered post copy), allow a reduced response period, and the Disciplinary Committee must endeavour to dispose of matters within a short prescribed period; orders are to be published and, if an insolvency professional is involved, notified to relevant bodies and creditors.

Grievance filing procedure now mandates portal submission and accelerates Board and agency disposal and investigation timelines.
All grievances must be filed on the Board's dedicated portal. The Board's disposal and investigation timelines are shortened, with an allowance for a limited additional extension on request of the service provider. The Board may forward grievances against an insolvency professional to the relevant insolvency professional agency for disposal under its bye laws and must be informed of the agency's disposal within a prescribed period. If the Board forms a prima facie opinion of a case within the expedited timeline, it may issue a show cause notice or order an investigation under the Inspection and Investigation Regulations.

Authentication of default framework revised for insolvency filings, with record of default, repository checks, and updated disclosure forms.
The amendments introduce a defined record of default and require a creditor, before filing an application under section 7 or section 9, to file information of default with the information utility for authentication and issuance of a record of default. The revised framework replaces information of default with authentication of default, prescribes status outcomes such as authenticated, disputed, or deemed to be authenticated, and requires communication of the authenticated status to relevant registered users. The regulations also add repository requirements, align disciplinary proceedings with inspection and investigation regulations, require the latest acknowledgment of debt in Form C, and insert Form D as the prescribed record of default format.

GST evidence requirement: operational creditors must furnish GST return extracts and e way bills when filing insolvency applications.
Operational creditors must submit relevant extracts of Form GSTR 1, Form GSTR 3B and e way bills, where applicable, with a section 9 application; creditors filing under sections 7 or 9 must also provide Permanent Account Number and email ID. Creditors and corporate debtor personnel must supply information and documents (valuation reports, stock and receivables statements, inspection and audit reports, bank statements and other financial information) to enable preparation of the information memorandum and valuation. A third registered valuer may be appointed where two valuations differ by twenty five per cent in liquidation value.

Late fee waiver for GSTR-4 non-filing permits specified relief for FY2021-22 delayed returns within a prescribed window.
Amendment inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22, by adding a time limited proviso to the existing notification under the Puducherry Goods and Services Tax Act, 2017.

Appellate Authority appointment confers statutory appellate powers on a designated tax officer for the specified division.
Appointment of an Appellate Authority by state executive order, naming the Joint Commissioner of State Tax as the designated appellate officer for the specified divisional territorial jurisdiction and conferring all powers and duties of an appellate authority under the applicable State GST rules.

Cost Inflation Index revised, altering indexed capital gains computation and applying to the corresponding assessment year going forward.
The Central Government, under the Explanation to section 48 of the Income-tax Act, inserts the Cost Inflation Index for the financial year 2022-23 into the notification table, thereby updating the indexation basis used for computing indexed cost of acquisition and capital gains. The notification is effective from 1 April and applies to the corresponding assessment year and subsequent years as an amendment to the principal notification.

Late fee waiver for delayed filing of GSTR-4 grants temporary relief under a state GST notification.
State notification inserts a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for financial year 2021-22, creating a temporary exemption from late fee liability for the specified filing period while leaving other statutory obligations under the Maharashtra Goods and Services Tax framework intact.

Extension of tax payment due date: GST PMT form deposits may be deferred under specified rule to a later date.
The Commissioner, relying on the first proviso to sub-rule (3) of rule 61 of the Jharkhand GST Rules, 2017 and on the Council's recommendation, extends the due date for deposit of tax payable under the proviso to sub-section (7) of section 39 in FORM GST PMT-06 for April 2022 to the 27th day of May, 2022, and declares the notification effective from the 17th day of May, 2022.

Return filing extension: due date for FORM GSTR-3B extended, shifting the compliance deadline and declaring an effective date.
Extension of the due date for furnishing FORM GSTR-3B for the month of April 2022 is authorized under the Jharkhand GST statutory framework by the Commissioner on the Council's recommendation, extending the filing deadline into May and declaring the extension effective from an earlier date in May to provide procedural relief for taxpayers.

QRMP tax payment deadline for April 2022 was extended for deposits through FORM GST PMT-06.
QRMP scheme taxpayers received an extension for depositing April 2022 tax liability through FORM GST PMT-06 until 27 May 2022. The extension applies with effect from 17 May 2022 and concerns tax payable under the quarterly return and monthly payment framework.