Exemption of unintended fish meal production waste granted for a specified retrospective period; previously collected tax not refundable.
Exempts supplies of unintended waste generated during production of fish meal (heading 2301), excluding fish oil, for the period 1 July 2017 to 30 September 2019, exercised under the Goa Goods and Services Tax Act; no refund shall be made of tax already collected which would not have been collected had the exemption been in force throughout that period.

Extension of security validity and certificate furnishing period for provisional mega power projects; regulatory timelines lengthened.
Amendment lengthens specified regulatory timelines in Condition No. 95, clause (ii)(a) of the ANNEXURE to Notification No. 50/2017-Customs by substituting the prior durations with extended durations, thereby extending the validity period of security in the form of Fixed Deposit Receipt or Bank Guarantee and separately extending the period allowed for furnishing the final Mega power project certificate for provisional mega power projects.

Anti-dumping duty revocation on hydrogen peroxide from specified origins removes prior import measure, subject to past actions.
Revokes the anti-dumping duty on hydrogen peroxide under tariff item 2847 00 00 imported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand by rescinding Notification No. 28/2017 Customs (ADD), removing the import-specific anti-dumping measure while preserving the legal effect of acts or omissions that occurred before the rescission.

Waiver of interest for e commerce operators unable to file GSTR 8 due to portal glitch, interest set to nil until filing.
Nil interest is notified for specified electronic commerce operators who, owing to a portal technical glitch, failed to furnish FORM GSTR-8 by the due date though they had deposited the tax collected in the electronic cash ledger; the waiver covers listed GSTINs for December 2020 and for September 2020-January 2021, and applies from the date of deposit of tax collected under section 52(1) until the date of filing under section 52(4).

Eligible investment fund conditions relaxed: monitoring and director appointments not treated as day-to-day participation.
The Central Government relaxes specified compliance conditions for an eligible investment fund under section 9A(8A), excluding certain clauses and clarifying that monitoring mechanisms, including the right to appoint directors or an executive director, do not constitute participation in day-to-day operations; it also permits an eligible fund manager to be registered as a portfolio manager or investment advisor under the IFSCA (Capital Market Intermediaries) Regulation, 2021 or other IFSCA regulations, effective on publication in the Official Gazette.

Late fee waiver for delayed GSTR-4 filings: waiver covers a specified filing window and relieves section 47 late fees.
A finance department notification amends an earlier state GST notification to insert a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period from 1 May 2022 to 30 June 2022, under the State Government's statutory notification power.

Late fee waiver for delayed filing of FORM GSTR-4; relief granted for the specified filing window.
Late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the Financial Year 2021-22 is waived for the period from 1 May 2022 to 30 June 2022 by insertion of an additional proviso in the existing state tax notification.

Anti-dumping duty extension for Toluene Di Isocyanate maintains levy on imports from specified countries until further action.
Extension of anti-dumping levy on Toluene Di Isocyanate (TDI) originating in or exported from specified countries by amending the principal customs notification; the designated authority initiated a review under the Customs Tariff Act and anti-dumping rules, and the Central Government inserted a provision preserving the levy for a further limited period subject to earlier revocation, supersession or amendment.

Late fee waiver for delayed GSTR-4 filing grants temporary relief for the specified financial year within a notified compliance window.
Amendment inserts a proviso under section 128 waiving the late fee under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year; the waiver is limited to a notified compliance window and does not affect other filing or substantive tax obligations under the Act.

Aadhaar authentication permitted for anti-money-laundering compliance by specified reporting entities following regulator consultations and privacy assurances
Central Government authorises specified reporting entities to perform Aadhaar authentication for purposes of the Prevention of Money laundering Act, having been satisfied they comply with privacy and security standards under the Aadhaar Act, and after consultation with the Unique Identification Authority of India and the Reserve Bank of India; the authorisation applies to the fourteen named financial and fintech entities listed in the notification.

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.