Notified country designation under section 89A establishes specified jurisdictions for cross-border tax treatment upon Gazette publication.
Designation of certain foreign jurisdictions as notified country under the Income-tax Act, 1961 is effected by executive notification listing named jurisdictions; the notification takes effect on publication in the Official Gazette and creates a statutory category whose application depends on the referenced provision.

Taxation of retirement benefits: option to include foreign retirement account income when taxed on withdrawal, subject to Form 10-EE.
Rule 21AAA permits a specified person to elect to include income from retirement benefit accounts in a notified foreign country in the previous year when such income is taxed on withdrawal or redemption in that country. The election must be made for all specified accounts via electronic Form No. 10-EE by the return due date, applies to subsequent years and is generally irrevocable. Amounts already taxed in earlier years or not taxable in India when accrued (due to non-resident status or DTAA) are excluded, with foreign tax on such excluded amounts ignored for foreign tax credit under rule 128. Becoming non-resident causes the earlier election to be treated as never exercised from the relevant previous year.

GST notification amendment adds specific brick and tile classifications under state GST, effective from April.
Amendment inserts four tariff entries into the earlier notification to classify fly ash bricks and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles under specified tariff codes; enacted under state GST delegated powers and effective from the commencement date in April 2022.

Concessional rate on intra-state brick supplies conditioned on foregoing input tax credit and reversal requirements.
Provides a concessional State tax rate for specified intra state supplies of fly ash bricks, certain siliceous bricks, building bricks and earthen or roofing tiles by exempting tax in excess of the rate specified in the table, contingent on conditions that prohibit taking input tax credit for goods or services used exclusively for those supplies and require reversal of partly claimed credits as if the supply were exempt.

GST notification amendment adds fly ash, building bricks and roofing tiles to the notified goods, altering regulatory coverage.
The amendment inserts new serial entries into the notification's Table, listing specific HSN-classified goods: fly ash bricks or fly ash aggregate with high fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. Promulgated under the proviso to sub-section (1) of section 10 of the Tamil Nadu GST Act on the Council's recommendations, the amendment modifies Notification No. II(2)/CTR/212(g-4)/2019 and declares its commencement on the stated date.

GST rate amendment: specified brick and tile products reclassified between rate schedules, effective from April.
The Governor amends the Tamil Nadu GST notification by omitting serial numbers 225B, 226, 227 and 228 from Schedule I and inserting four new entries (176B-176E) into Schedule II after 176A, classifying fly ash bricks/blocks, bricks of fossil meals, building bricks and earthen or roofing tiles under specified HSN codes; the amendment is effective from the first day of April, 2022.

Registration threshold for brick manufacturers revised, altering registration coverage and classification of brick products under state GST.
Notification amends Tripura State GST rules to set a registration threshold applicable to brick manufacturers and to specify covered brick product categories-fly ash bricks/aggregate, fly ash blocks, bricks of siliceous earths, building bricks, and earthen or roofing tiles-thereby clarifying classification and applicability; the amendment, issued under state GST authority on Council recommendation, takes effect from 1 April 2022.

Composition scheme exclusion for suppliers of specified brick products removes eligibility for composition registration and benefits.
The Tripura State GST notification amends the composition-scheme exclusion table by inserting four entries for specified brick and tile goods-fly ash bricks/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-thereby excluding suppliers of these listed goods from eligibility for the composition scheme under the proviso to section 10(1) of the Tripura SGST Act, with effect from the first day of April, 2022.

IGST and Compensation Cess Exemption extended for Advance Authorisation, EPCG and EOU schemes under FTP.
Extension of IGST and Compensation Cess exemption for Advance Authorisation, EPCG and EOU schemes by amending the relevant paragraphs of the Foreign Trade Policy 2015-20, preserving the entitlement to integrated tax and compensation cess relief for inputs used in export production under those schemes.

Import policy amendment: extension of urea imports through designated agency; technical grade urea remains free for industrial use.
The import policy for Urea [EXIM code 31021000] is amended to extend the temporary allowance permitting imports on government account through Indian Potash Limited (IPL) until 31.03.2023, subject to paragraph 2.20 of the Foreign Trade Policy, 2015 2020; imports via RCF and NFL continue under State Trading Enterprise arrangements and existing Foreign Trade Policy conditions. Technical Grade Urea (TGU) intended for non agricultural, industrial use and NPK manufacture remains exempted as "Free" for import.

Recovery by sale of seized goods: new procedural framework enables auction based disposal and prioritized appropriation of proceeds.
Input tax credit is restricted unless suppliers furnish invoice details in FORM GSTR 1 or via the invoice furnishing facility and such details are communicated in FORM GSTR 2B (effective 1 January 2022). A new Rule 144A establishes an auction based recovery procedure for unpaid penalties on detained or seized goods or conveyances, prescribing inventory, e auction notice (FORM GST DRC 10), pre bid deposits, timelines (reduced for perishables), successful bidder notice (FORM GST DRC 11), transfer of ownership with FORM GST DRC 12, re auction and stay rules. Rule 154 prescribes prioritized appropriation of sale proceeds.

Commencement of Amendment Provisions: specified sections of the Chhattisgarh GST amendment are deemed in force from January first.
The State Government, invoking its commencement power under the Amendment Act, appoints the first day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021 shall be deemed to have come into force, by notification issued in the name of the Governor and signed by the principal secretary.

Annual return exemption for small taxpayers removes filing obligation for the specified financial year, effective retrospectively.
Exempts registered persons with aggregate turnover up to two crore rupees in financial year 2020-21 from furnishing the annual return for that year, under the provisional authority of the GST framework; notification is effective retrospectively from 1 August 2021 and issued by the State Government of Chhattisgarh on the Council's recommendation.

Annual return requirement expanded to include specific reconciliation and form updates for a prior fiscal year.
The amendment requires most registered persons to file annual returns electronically in FORM GSTR-9 (composition taxpayers in FORM GSTR-9A) and e-commerce operators to file FORM GSTR-9B; taxpayers above the turnover threshold must submit a self-certified reconciliation in FORM GSTR-9C with the annual return. It inserts the prior disrupted fiscal year into multiple form instructions, expands reporting for additions, amendments and ITC reversals reclaimed in subsequent returns, revises Part V to address additional liability from non-reconciliation, updates verification to a registered-person declaration, and omits Part B Certification.

Commencement of amendment provisions: sections 4 and 5 deemed in force from 1 August 2021 by state notification.
The State Government, invoking sub section (2) of section 1 of Chhattisgarh Act No. 2 of 2022, appoints 1 August 2021 as the date on which sections 4 and 5 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021 shall be deemed to have come into force, thereby giving retrospective commencement effect to those amendment provisions by state notification.

Income tax (5th Amendment) Rules, 2022: New ITR 7 form substituted, effective 1 April 2022, with expanded disclosure schedules.
The CBITD, under section 139 read with section 295, substitutes Form ITR 7 effective 1 April 2022. The revised ITR 7 prescribes identification, registration and exemption claim fields for persons filing under sections 139(4A)/(4B)/(4C)/(4D), requires disclosure of projects/activities and changes affecting registration, and embeds comprehensive schedules for accumulation/application of income, corpus and investment modes, Foreign Assets and DTAA tax relief, Capital Gains, Political/ Electoral Trust reporting, audit particulars, anonymous donation taxation and accreted income computations.

Commencement of Amendment Act: provisions of section six deemed operative from 1 June 2021 under delegated power.
The State Government, exercising power under sub section (2) of section 1 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021, notifies that the provision identified as section 6 of the Act shall be deemed to have come into force on 1 June 2021, as a State Tax notification issued by the Commercial Tax Department.

Concessional GST rate on bricks: intrastate supplies taxed at a reduced rate where input tax credit is not availed.
Concessional state GST rate of 3% applies to specified intra-state supplies of fly ash bricks, certain fossil meal bricks, building bricks and earthen or roofing tiles, conditional on not availing input tax credit; where inputs are partly used for these supplies and partly for other taxable supplies the input tax credit must be reversed as if the supply were exempt, with tariff classification governed by the Customs Tariff Schedule interpretation rules; effective from 1 April 2022.

GST rate amendment reclassifies various brick and tile products, shifting them between tax rate schedules accordingly.
The Tripura State GST rate notification omits serial numbers 225B, 226, 227 and 228 from Schedule I (2.5%) and inserts new entries 176B-176E into Schedule II (6%), specifying tariff headings and descriptions for fly ash bricks/aggregate and blocks (6815), bricks of fossil meals (6901 00 10), building bricks (6904 10 00) and earthen or roofing tiles (6905 10 00); the amendment is effective from the 1st April, 2022.

Turnover threshold reduced for composition eligibility, altering state GST notification effect from specified effective date.
The State Government, invoking sub rule (4) of rule 48 of the Chhattisgarh GST Rules, amends Notification No. 13/2020 State Tax by substituting the words "fifty crore rupees" with the words "twenty crore rupees", with effect from the 1st day of April, 2022, thereby lowering the turnover threshold specified in the original notification.