UTGST schedule amendment adds specific brick and tile tariff entries, altering taxable classification under Union Territory GST.
Amendment inserts new tariff entries into the UTGST notification Table, adding fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles under specified tariff codes, and provides an effective commencement date for the amendment.

GST notification amendment adds brick and tile product codes to the notified goods list, changing their tax classification.
Government amends the prior GST notification under the proviso to sub-section (1) of section 10 of the Karnataka GST Act by inserting four new table entries with HSN codes 6815, 69010010, 69041000 and 69051000 describing fly ash bricks/aggregate and various brick and tile products; the amendment takes effect on the first day of April, 2022.

Concessional GST rate on bricks conditioned on non availment of input tax credit, with compliance and reversal obligations.
Concessional GST rate of 3% is applied to specified intra state supplies of bricks and related products provided suppliers do not claim input tax credit; any partly claimed credit must be reversed as if the supply were exempt under sub section (2) of section 17 of the Karnataka Goods and Services Tax Act, 2017, with tariff classification governed by the First Schedule to the Customs Tariff Act, 1975, effective from 1 April 2022.

GST notification amendment adds specified fly ash and building brick entries to the state tax schedule, changing classification.
The notification amends the state GST notification by inserting new tariff entries for specified building materials-fly ash bricks or fly ash aggregate and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-each tied to designated tariff codes, and provides that these insertions take effect from the prescribed commencement date.

GST rate reclassification moves specified bricks and tiles into a different tax schedule, effective April first.
The Government amends Notification (01/2017) to omit specified entries from the lower-rate Schedule I and to insert four entries into Schedule II naming: fly ash bricks or fly ash aggregate (including fly ash blocks) with ninety percent or more fly ash content; bricks of fossil meals or similar siliceous earths (HSN 69010010); building bricks (HSN 69041000); and earthen or roofing tiles (HSN 69051000). The amendment is made under the taxing powers of the GST Act and takes effect on 1 April 2022.

Revisional Authority designation allows Additional Commissioner to exercise revisional powers over subordinate tax orders under GST.
Authorises the Additional Commissioner of State Tax to function as the Revisional Authority under section 108 of the Punjab Goods and Services Tax Act, 2017 for decisions or orders passed by the Deputy Commissioner of State Tax, Joint Director Enforcement, Assistant Commissioner of State Tax and State Tax Officer, empowering the Additional Commissioner to exercise revisional scrutiny and action as permissible under that provision.

Electronic cash ledger requirement mandates customs duty, interest and penalty payments through an electronic cash ledger from the appointed commencement.
The Central Government appoints 1st June, 2022 as the date for insertion of Chapter VIIA into the Customs Act, 1962, activating a provision that payments of duty, interest and penalty under the Act are to be made through an electronic cash ledger, pursuant to the Government's enabling finance authority.

Turnover threshold change reduces the taxable person benchmark under Puducherry GST notification.
Amendment to the Puducherry GST notification issued vide G.O.Ms.No. 9/2020 substitutes, with effect from 1st April 2022, the words "fifty crore rupees" in the first paragraph with the words "twenty crore rupees," under the authority of sub rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017.

Turnover threshold under Rajasthan GST reduced, lowering the taxable turnover limit and altering applicability criteria.
The notification amends an earlier Rajasthan GST notification by substituting the previously prescribed higher monetary expression in the first paragraph with a lower monetary expression, thereby reducing the turnover threshold that determines which taxpayers fall within the relevant regulatory category; the change is made under the relevant rule of the Rajasthan GST Rules and specifies the date from which the new monetary expression takes effect.

Income tax rules amended - substitution of multiple ITR forms and related rule updates, effective 1 April 2022.
Notification amends the Income tax Rules, 1962 effective 1 April 2022: updates year references in rule 12 and substitutes, in Appendix II, revised Forms SAHAJ ITR 1, ITR 2, ITR 3, SUGAM ITR 4, ITR 5, ITR 6, ITR V and ITR Ack for Assessment Year 2022 23, under powers conferred by section 139 read with section 295 of the Income tax Act.

Exemption for visiting non-residents from sub-section (1G) of section 206C removes that provision's applicability to non-resident visitors.
The notification excludes from the operation of sub-section (1G) of section 206C individuals who are not residents in India under the relevant residency clauses and who are visiting India, and states that the exclusion takes effect from the date of publication in the Official Gazette.

Electronic cash ledger for customs payments enabling portal deposits, unique transaction IDs, auto debit and refund procedures.
Establishes an electronic cash ledger on a common portal for persons to deposit and use amounts for customs duties and related liabilities, requiring prescribed forms, generation of unique transaction identifiers and bank Challan Identification Numbers on successful credit; specifies permitted payment modes, non accrual of interest on deposits, procedures for auto debit where consent and sufficient balance exist, and a portal based refund application process with suspension of the applied balance until refund determination.

Deposit exemption for specified customs payments where automated systems are absent or for accompanied baggage, easing payment obligations.
Exempts specified deposits from section 51A(4) where goods are imported or exported at customs stations without an automated system, and for accompanied baggage; also exempts deposits not used for electronic payment of customs duty, integrated tax, GST Compensation Cess, and interest, penalty, fees or other amounts payable under the Customs Act or the Customs Tariff Act.

Faceless inquiry enables notices, assessment inquiries, audit directions and valuations through automated allocation.
The Scheme provides that issuance of notices under section 142(1), inquiries before assessment under section 142(2), directions for audit under section 142(2A), and valuation of assets by a Valuation Officer under section 142A shall be conducted in a faceless manner through automated allocation, using technological tools including artificial intelligence and machine learning, and aligns these processes with the faceless assessment framework in the Act.

GSTR-3B filing conditions require TRAN-1 linkage, initial cash deposit, and ledger-based payment with interest for shortfalls.
Specifies conditions for furnishing FORM GSTR-3B for July 2017: taxpayers opting to file FORM GST TRAN-1 must compute and deposit tax payable in cash by the earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax declared in GSTR-3B in cash by the later deadline with interest from the day after the initial deposit deadline; all GSTR-3B filers must discharge liabilities by debiting the electronic cash or credit ledger.

Import policy extension: Free import status for Urad and Tur extended under foreign trade policy authority until further notice.
The Government has amended Schedule I (Import Policy) to extend the Free import status for Urad (Vigna mungo) and Tur/Pigeon Peas (Cajanus cajan) under the ITC (HS) classification, exercising powers under the Foreign Trade Act and Foreign Trade Policy; the notification records ministerial approval and formalizes continued Free import treatment for the specified tariff lines.

Automated allocation for income-escape assessments enables faceless, risk based issuance and conduct of reassessment and notice processes.
Establishes the e-Assessment of Income Escaping Assessment Scheme, 2022, effective from publication, defining automated allocation as algorithmic randomised allocation using technological tools including AI and machine learning. The Scheme requires that assessment, reassessment or recomputation for income escaping assessment and issuance of reassessment notices be conducted through automated allocation in accordance with a Board-formulated risk management strategy, and carried out in a faceless manner consistent with the statutory faceless assessment framework.

Aadhaar-PAN linking now attracts a late fee on delayed intimations, with tiered penalties depending on delay.
A new sub-rule requires any person who fails to intimate their Aadhaar by the prescribed date to pay a fee when subsequently intimating the Aadhaar to the prescribed authority: a specified lower fee where intimation is within three months of the deadline and a specified higher fee in all other cases; related amendments update temporal references, make certain sub-rule effects subject to a Board-specified commencement date, and tie a related sub-rule's operation to payment of the fee.

Correction of notification date replaces the incorrectly stated February date with the corresponding March date in Rajasthan GST notification.
The Rajasthan Commercial Taxes Department corrects the date appearing in line 4 of its notification dated 24 March 2022. The date "February 24, 2022" is substituted with "March 24, 2022."

Appointment of Additional Commissioner (Appeals) - officers designated to exercise appeals powers under Section 107 of GST law.
Appointment of officers as Additional Commissioner (Appeals) to exercise statutory appellate powers under the GST framework, with two incumbent Additional Commissioners designated to cover specified administrative zones. The appointees will perform appeals functions in addition to existing duties, exercising the powers and responsibilities attached to the office as provided in the governing enactment and rules, and this notification supersedes earlier inconsistent notifications.