Customs amendment: removal of specified ICD entry for Gujarat, altering permitted ICD and LCS listings.
Amendment under powers of clause (aa), sub-section (1), section 7 of the Customs Act removes item (ix) in column (3) of the Table against serial number 4 for the State of Gujarat in Notification No.12/97-Customs (N.T.) and deletes the corresponding entry in column (4), thereby excising a listed Inland Container Depot/Land Customs Station/port entry from the schedule of locations authorized for loading and unloading under the principal notification.

Exchange rate determination for foreign currencies set for customs conversions, effective from early March; supersedes prior notification.
Determination of exchange rates under section 14 of the Customs Act, 1962, by Notification No.13/2022 - Customs (N.T.), effective 4 March 2022, superseding Notification No.10/2022; Schedule I prescribes per unit exchange rates for specified foreign currencies with separate columns for imported and export goods, and Schedule II prescribes rates per 100 units for specified currencies; the notification notes a substitution in the Turkish Lira entry and records subsequent supersession by Notification No.18/2022.

GST threshold reduction: state lowers turnover threshold, changing registration and compliance obligations effective April.
Pursuant to powers under sub rule (4) of rule 48 of the Karnataka Goods and Services Tax Rules, 2017, the Government of Karnataka substitutes the words "fifty crore rupees" with "twenty crore rupees" in the first paragraph of Notification (07/2020) No. FD 03 CSL 2020(e), effective from the first day of April, 2022, thereby reducing the turnover threshold specified in that notification.

E invoicing threshold change expands the class of taxpayers subject to mandatory e invoicing from April 2022.
Substitutes the existing higher aggregate turnover benchmark with a lower benchmark for applicability of mandatory e invoicing, expanding the class of taxpayers required to comply under the CGST Rules; the change is effected under sub rule (4) of rule 48 and takes effect from 1 April 2022 by amendment of the earlier State Tax notification.

Salary and allowances option: Chairperson and members may choose consolidated pay or government pay scale, affecting benefits.
Amendment provides that the Chairperson and full time Members may opt for a consolidated monthly salary or pay and allowances comparable to Secretary/Additional Secretary pay; where government pay is chosen any pension received will be deducted from pay. Transitional fixation for appointments advertised 12 July 2021 permits prior Secretary level pay to be preserved up to a specified cap. Entitlements to house rent allowance and staff car facilities apply only to those who opt for government pay and, where not expressly provided, service conditions follow those of Central Government Group 'A' officers of equivalent pay.

E-invoicing threshold reduction expands applicability to more taxpayers, requiring compliance from the specified turnover class from April first.
The Government amends the state notification (Go.Ms.No.141) to reduce the turnover threshold for mandatory e-invoicing, substituting the earlier higher limit with a lower limit so that additional registered persons become subject to the e-invoicing requirement. The amendment is made under sub-rule (4) of rule 48 of the Andhra Pradesh GST Rules on the GST Council's recommendation and takes effect from 1 April 2022.

Tariff values fixed for edible oils, metals and agricultural commodities, updating customs reference import valuation.
Amendment substitutes three tariff tables in the principal customs notification to fix US dollar reference values for specified imports, listing values for edible oils, brass scrap, categorized gold and silver entries, and areca nuts; these tariff values serve as customs reference import values and the substitution takes effect from the stated commencement date.

GST threshold reduction lowers aggregate turnover requirement for registration under Tamil Nadu GST rules, effective from the specified date.
Amendment substitutes the earlier monetary threshold in Notification No. II(2)/CTR/232(h-5)/2020 with a lower threshold, effective from the 1st day of April, 2022, under the powers conferred by sub-rule (4) of rule 48 of the Tamil Nadu GST Rules, thereby changing the turnover-based eligibility criterion tied to that notification.

GST threshold reduction lowers the turnover limit for state registration and compliance, effective from the specified commencement date.
The Government of Nagaland amends the earlier Finance Department notification under sub rule (4) of rule 48 of the Nagaland GST Rules, 2017 by substituting the words "fifty crore rupees" with "twenty crore rupees" in the first paragraph of that notification, effective from 1 April 2022, thereby lowering the turnover limit specified for GST applicability under the state's notification.

Intra-city e-way Bill exemption for low-value consignments within same municipal area, but documentation must be carried.
The amendment creates an intra-city e-way Bill exemption for consignments whose movement both begins and ends within the same municipal city area, excluding certain goods (tobacco and related products, pan masala, wood and articles of wood, and iron and steel) and subject to a consignment value cap. It requires that exempted consignments nonetheless carry the applicable document (tax invoice, bill of supply, voucher, delivery challan or bill of entry). "City" is defined as the municipal area notified under the Rajasthan Municipalities Act, 2009, with multi corporation cities treated as a single city area.

GST turnover threshold reduced under amendment to rule 48 provisions, effective from 1 April 2022.
The Government of Meghalaya, under the relevant sub rule of rule 48 of the Meghalaya GST Rules, 2017, substitutes the higher turnover threshold wording in Notification No.13/2020 - State Tax with a lower turnover threshold, the substitution to take effect from 1 April 2022.

Export policy change: Remdesivir, Amphotericin B, Enoxaparin and IVIG exports now permitted freely with immediate effect.
Export policy amended to reclassify Injection Remdesivir and Remdesivir API, Amphotericin B injections, Enoxaparin (formulation and API), and IVIG (formulation and API) from Restricted to Free. The change applies to the specified HS codes and any other HS codes covering the same goods, and is effective immediately, removing prior export restrictions.

Import policy change: selected Chapter 85 ITC(HS) items reclassified from restricted to free, effective immediately.
Amendment reclassifies specified tariff lines under Chapter 85 (ITC(HS) 8524 and 8525 89 00) by changing their import policy from Restricted to Free. The change is made under powers conferred by the Foreign Trade (Development and Regulation) Act, 1992 and relevant Foreign Trade Policy provisions. The notification takes effect immediately and permits imports of the listed items without the prior restrictions.

Anti-dumping duty extension on jute imports from Nepal and Bangladesh continues under amended notification order.
The Central Government amended the principal notification imposing anti-dumping duty on Jute Yarn/Twine, Hessian fabric and Jute sacking bags originating in or exported from Bangladesh and Nepal, substituting paragraph 3 to provide that the anti-dumping duty shall remain in force up to and inclusive of the revised terminal date unless revoked, superseded or amended earlier, pursuant to sub-sections (1) and (5) of section 9A of the Customs Tariff Act and relevant rules.

Anti dumping duty continuation on low absorption porcelain and vitrified tiles preserves measures against dumped imports.
Anti-dumping duties are continued on Glazed/Unglazed Porcelain/Vitrified tiles with less than 3% water absorption from the People's Republic of China, after a review finding continued dumping and likelihood of recurrence. The notification supersedes the 2017 order and prescribes differentiated rates: named producers in China attract nil duty, while other producers or imports routed through other countries attract a specified duty per square metre in US Dollars. The measure excludes micro-crystal tiles, full body tiles and thin panels below 5 mm. Duty is effective for five years and payable in Indian currency with exchange rates as per customs notifications.

E invoicing threshold change expands applicability to more taxpayers, requiring e invoices from April under amended SGST rules.
Amends the State GST notification by substituting the previously prescribed higher aggregate turnover limit with a reduced turnover limit, thereby requiring taxpayers whose aggregate turnover exceeds the newly prescribed threshold to generate electronic invoices; the substitution takes effect from the first day of April, 2022 as notified by the Commercial Taxes Division.

E invoice threshold reduced, expanding applicability to more registered persons effective April 2022 under amended central tax notification.
The Government amends Notification No. 13/2020 Central Tax to substitute the turnover threshold in the first paragraph, reducing the e invoice applicability limit to twenty crore rupees, effective from the 1st day of April, 2022, under sub rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017.

Networth requirement for stock brokers increased in staged timelines; self clearing members meeting stock broker networth rules eligible to register.
Amendment replaces provisos in regulation 35(a)(viii) to require staged increases in networth for stock brokers registering as depository participants, and confirms that a self-clearing member meeting the networth requirements under the Stock Brokers Regulations is eligible to register as a depository participant.

Networth and deposit framework revised; electronic gold receipt segment and professional clearing member introduced, affecting capital and client fund treatment.
The amendments create a defined category of professional clearing member, add an electronic gold receipt segment with specified transactional fee treatment, and replace Schedule provisions to set base and variable networth and deposit requirements for trading members, self-clearing members, clearing members and professional clearing members. Members must meet either base or variable networth, client funds deposited downstream are excluded or included in variable networth computations as specified, and explanations clarify permissible components and exclusions from base networth and free reserves, with Board discretion preserved.

Notification amendment: substitution of appointment under state GST notification, replacing entry with Additional Commissioner, CGST Panchkula.
The Excise and Taxation Department amends notification No.112/ST-2, dated 18th October, 2017, substituting serial 2 with the appointment specification: Sh. Sunder Lal, Additional Commissioner, CGST Panchkula, effected under the state GST regulatory powers.