Constitution of Authority for Advance Ruling established with named members; supersedes prior notification and takes effect accordingly.
Constitution of a Tripura Authority for Advance Ruling under Section 96 of the Tripura State GST Act by notification of two specified members - an Additional Commissioner of State Tax and an Additional Commissioner of Central GST - issued by the Finance Department, superseding an earlier notification and specifying the commencement of the reconstituted Authority.

PAN and Aadhaar quoting requirement: authentication mandated for cash transactions and current account openings to ensure compliance.
The rules require pre-transaction notice in certain cases and identify specific transactions-cash deposits, cash withdrawals, and opening of current or cash credit accounts with banks or Post Office-that trigger compulsory quoting and authentication of PAN or Aadhaar. Banks, cooperative banks and the Post Master General must ensure the quoted identifier is authenticated; demographic or biometric details must be submitted to the Income-tax systems authority which will prescribe formats and procedures for authentication.

One-Time Settlement of legacy tax arrears permits reduced disputed-tax payment, subject to full and unconditional withdrawal of pending appeals.
Telangana State One-Time Settlement Scheme, 2022 enables settlement of disputed legacy tax arrears, with each assessment year treated separately. Undisputed tax is payable in full, while prescribed portions of disputed tax are payable for different tax categories; interest and penalties are waived and no refund is available. Applications undergo committee scrutiny, followed by payment and withdrawal of applicable appeals. Final settlement follows realisation of the full payable amount and disposal of the matter as withdrawn. Eligible higher-value liabilities may be paid through limited interest-free instalments, with bank interest applicable for further instalments.

Authorization of Director of Income Tax narrows designated officers by removing the Commissioner of Income tax (Exemption) Bengaluru.
The Central Board of Direct Taxes amends Notification No. 30 of 2021 by removing the words Commissioner of Income tax (Exemption), Bengaluru from the opening paragraph, thereby altering the list of officers authorized under specified provisions of the Income tax Rules, 1962; the principal notification remains published in the Gazette and otherwise unamended.

Enhanced disclosure requirements mandate detailed beneficial owner, research asset and donor information in income tax registration forms.
Amendment revises Forms 3CF, 10A, 10AB, 10BD and 10BE to require detailed beneficial owner information for non individual applicants, expanded disclosure of research assets and intellectual property, insertion of total assets and liabilities fields, standardised donor identification and donation certificates, and specified documentary attachments including formation instruments, registration evidence, audited accounts or NIL declarations, prior registration or rejection orders, and Foreign Contribution registration where applicable.

Export conditions for guar gum: official certificate and specified laboratory reports required to confirm PCP and ETO limits compliance.
Amendment substitutes a Health Certificate with an Official Certificate for guar gum exports to the EU and UK, requiring the Official Certificate issued by the authorized representative and original analytical reports from designated laboratories certifying PCP below 0.01 mg/kg and ETO below 0.02 mg/kg, with sampling conducted by the authorized representative.

FORM GSTR-3B filing deadline for April 2022 was extended under the Telangana Goods and Services Tax framework.
FORM GSTR-3B filing deadline for April 2022 under the Telangana Goods and Services Tax framework was extended to 24 May 2022. The extension was issued by the Commissioner of State Tax, Telangana, on the Council's recommendations, under the statutory return-filing power and the prescribed rule governing FORM GSTR-3B. The extended deadline took effect from 17 May 2022.

Minimum investment thresholds for tax exemption clarified; formulas and mandatory electronic reporting introduced for qualifying investments.
Rule 2DCA prescribes arithmetic formulas and defined aggregation conventions to compute minimum investment percentages and exempt income under clause (23FE) of section 10, using aggregated eligible investments/lendings across specified financial years; defines "eligible investment" and related terms; provides transitional and deeming provisions for initial investment years and for the 2024-25 reference year; allocates methods to attribute AIF income to specified persons; and mandates electronic filing and verification of Form No. 10BBD by AIFs, domestic companies and NBFCs, with system standards to be specified by tax systems authorities.

Speedy trial designation ensures expedited trials for corporate offences punishable by imprisonment of two years or more.
The Central Government, with concurrence of the High Court of Jharkhand, designates the Court of Additional Judicial Commissioner-III, Ranchi as a Special Court under section 435 of the Companies Act, 2013 to provide speedy trial of offences punishable with imprisonment of two years or more; the notification also records a later substitution in the court's designation.

Government approval requirement for investors from land-border countries now mandatory before private placement subscription under FEMA rules.
No offer or invitation for securities by private placement may be made to a body corporate incorporated in, or a national of, a country sharing a land border with India unless that entity has obtained Government approval under the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 and attached the approval to the private placement offer cum application letter. Form PAS-4 (Part B) is amended to require a declaration whether such Government approval is required and, if required, that it has been obtained and enclosed.

GST threshold reduction alters turnover eligibility for State registration and compliance from the notified effective date.
The State amends an earlier notification under the State Goods and Services Tax rules by substituting the previously stated higher turnover threshold with a reduced turnover threshold, effective from the notified effective date, thereby changing which persons meet the threshold for applicability and compliance under the Telangana SGST framework.

Advance ruling applications now require digital signature or registered-email submission with prescribed signer authorities.
The amendment to rule 44E removes the "in quadruplicate" filing requirement and mandates that applications for advance rulings, their verifications, annexures and accompanying documents be digitally signed where digital signature filing is required, or communicated via the applicant's registered e-mail otherwise. It prescribes who may sign or verify for individuals, HUFs, companies, firms, associations and other persons, and permits authorised signatories with an attached power of attorney. Forms 34C-34EA are substituted to standardize application contents, annexures and verification procedures.

Exchange Rate Determination: notification fixes conversion rates for specified foreign currencies for import and export purposes.
Notification No. 40/2022-Customs (N.T.) fixes the rate of exchange for specified foreign currencies for conversion into Indian rupees under section 14 of the Customs Act, with separate rates for imported and export goods set out in Schedule I and per-100-unit rates for certain currencies in Schedule II, effective from 6th May, 2022, and superseding earlier Notification No. 34/2022-Customs (N.T.).

Recipient eligibility narrowed: services confined to union territory or local authority; prior governmental entities excluded.
The amendment substitutes the phrase "Union territory or a local authority" for earlier wider terms that included "Governmental Authority" or "Government Entity" in items (iii), (vi), (ix), (x) and (vii) of the Description of Service column, and omits the entries in the Condition column against items (iii), (vi), (vii), (ix) and (x). The changes amend Notification No. 11/2017 and take effect from 1st January 2022.

GST rate amendment reclassifies low-value footwear into a different state tax slab and omits a prior entry.
The State Government amends Notification No.1/2017 by omitting serial number 225 from Schedule I (2.5% rate) and inserting a new serial entry in Schedule II (6% rate) for footwear of sale value not exceeding the specified low-value threshold per pair; the amendment supersedes Notification No.14/2021 and is effective from 1st January 2022.

InvIT filing fee framework: privately placed offers must pay non-refundable filing fees based on issue size at filing.
The substituted Schedule II provision requires that a privately placed Infrastructure Investment Trust shall pay non-refundable filing fees calculated as a percentage of the total issue size, including any green shoe option, at the time of filing the draft placement memorandum or letter of offer with the Board, with differentiated rates for initial offers and rights issues.

FEMA approval declaration required in share transfer form; transferee must state whether approval is needed and enclosed.
Amendment requires insertion of a declaration into Form No. SH-4 whereby the transferee must state either that government approval under the Foreign Exchange Management (Non-debt Instruments) Rules is not required prior to transfer, or that such approval is required, has been obtained, and is enclosed.

GST e-invoicing threshold reduced under Uttarakhand rules, substituting the earlier turnover limit from fifty crore rupees to twenty crore rupees.
The Uttarakhand Goods and Services Tax Rules, 2017 were amended to revise the turnover threshold in the earlier notification. With effect from 1 April 2022, the words "fifty crore rupees" in the first paragraph were substituted with "twenty crore rupees". The amendment was made under sub-rule (4) of rule 48 on the recommendation of the Council.

Extension of import relaxation allows remaining permitted quantities to be imported under specified conditions and timelines.
Extension of import relaxation permits import of the remaining authorized quantity provided the Bill of Lading or Lorry Receipt is dated on or before 30th September, 2022 and customs authorise "Out of Charge" on such consignments by 31st December, 2022; imports remain restricted to specified ports and the Department of Animal Husbandry and Dairying must monitor cumulative quantities to prevent breach of the mandated total.

Rules of Origin set eligibility and documentary requirements for preferential trade under the India-UAE CEPA.
The Rules of Origin require that a product be wholly obtained in a Party or satisfy Product Specific Rules via tariff classification change or specified value addition tests calculated on FOB or Ex Works basis, with the last manufacturing step in the exporting Party. Proof of origin is provided by a paper or electronic Certificate of Origin, a digital certificate exchanged by mutual system, or an origin declaration by an approved exporter; certificates follow Annexure E, are valid for twelve months, and issuing authorities must retain supporting records for at least five years.