Late fee waiver for delayed GSTR-4 filing under GST for the specified period in Uttar Pradesh.
Late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the Financial Year 2021-22 was waived for the period from 1 May 2022 to 30 June 2022. The waiver was inserted as an additional proviso in the existing Uttar Pradesh GST late-fee notification, and the amendment was given deemed effect from 26 May 2022.

Input tax credit conditioned on supplier filing and GSTR-2B communication, tightening refund and recovery controls.
Rule 36 conditions input tax credit on supplier furnishing of outward supply details in FORM GSTR-1 or via the invoice furnishing facility and on communication to recipients through FORM GSTR-2B; rule 95 requires an attested invoice copy where the applicant's Unique Identity Number is omitted for refund claims; new rule 144A establishes auction-based sale procedures for goods or conveyances detained or seized in transit with provisions for inventory, valuation, pre-bid deposits, bidder notices and transfer certificates, and rule 154 prescribes hierarchical appropriation of sale proceeds.

GST exemption for specified medical drugs limits state tax liability to listed capped rates, altering applicable levy for those goods.
Notification under section 11(1) of the Delhi Goods and Services Tax Act caps the amount of central tax leviable on specified pharmaceutical goods at the rates shown in the Table (Nil or 2.5%), thereby exempting state GST to the extent the central tax exceeds those capped rates for goods classified per the First Schedule to the Customs Tariff Act. The exemption applies for the period from 1 October 2021 to 31 December 2021.

Tax threshold reduction in Delhi GST notification: lower turnover limit substituted, reducing eligibility for existing threshold effective April.
Amendment substitutes the words "fifty crore rupees" in the first paragraph of Notification No. 13/2020 - State Tax with the words "twenty crore rupees", effective 1 April 2022, made under the Delhi Goods and Services Tax Rules on the Council's recommendation and issued by the Lieutenant Governor.

Higher TDS/TCS on specified persons: portal-based compliance check verifies PAN status and Aadhaar linkage for withholding agents.
Higher withholding applies to specified persons who have not filed the relevant return and meet the tax-deduction/collection threshold; CBDT authorised the Director General of Income-tax (Systems) to provide identification through a Reporting Portal functionality "Compliance Check for Section 206AB & 206CCA." Registered tax deductors/collectors using TAN-linked e-filing credentials and a designated principal officer can perform PAN Search or Bulk Search to obtain masked name, PAN allotment date, PAN-Aadhaar link status, specified person status and determination date, with supporting guidance and time-limited CSV outputs for bulk queries.

Correction to Customs Tariff Notification replaces wording 'against' with 'after' in the English text, per Gazette corrigendum.
Corrigendum to Notification No. 27/2022-Customs (G.S.R. 379(E)) published as G.S.R. 431(E) directs that in the English version, at page 4 line 19, the word 'against' be read as 'after', effecting a textual correction to the cited Gazette notification.

Late fee waiver under Section 47 for delayed GSTR-4 filings, providing temporary relief for a specified filing period.
The Government of Andhra Pradesh amends the earlier notification to insert a proviso waiving the late fee under Section 47 for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the period from 1 May 2022 to 30 June 2022. The waiver is issued under section 128 of the Andhra Pradesh GST Act on the recommendation of the GST Council and takes effect as an additional proviso to G.O.Ms.No.033 (Revenue (Commercial Taxes-II)).

Interest waiver for e-commerce operators where portal glitches prevented GSTR 8 filing, provided tax was deposited in ledger.
Notification sets the interest rate at Nil for listed electronic commerce operators who, due to a portal technical glitch, could not file FORM GSTR-8 for specified months despite depositing the tax collected under section 52(1) in the electronic cash ledger; the waiver covers the period from deposit of the tax until filing of the statement under section 52(4).

Late fee waiver for delayed GSTR-4 filing applies for the specified May-June 2022 period under statutory amendment.
An additional proviso waives the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 under section 47, covering the period from 1 May 2022 to 30 June 2022; the amendment is made under Section 128 and is deemed effective from 26 May 2022.

Late fee waiver for GSTR-4 filing: delayed returns for the May-June filing window are exempt from late fee.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22, applicable to returns filed in the May-June filing window; the amendment is deemed effective from 26th May, 2022.

Anti-dumping duty sunset extension: duty on specified pneumatic radial tyres from China remains in force until 17 December 2022.
The Central Government amended Notification No. 45/2017 Customs (ADD) to insert a paragraph providing that the anti-dumping duty on new/unused pneumatic radial tyres for buses and lorries/trucks originating in or exported from China shall remain in force up to and inclusive of 17th December 2022, unless revoked, superseded or amended earlier, following a review initiation under the Customs Tariff Act and the anti-dumping rules.

Pre-verification of business premises required before GST registration when Aadhaar-authenticated details match cancelled registrations.
Notification delegates jurisdictional Proper Officers - Assistant Commissioner, State Tax Officer, Deputy State Tax Officer - to undertake pre-verification of place of business before granting new GST registration where Aadhaar authentication is used and any one of these parameters matches cancelled registration data: place of business, PAN, mobile number, e-mail ID, authorised signatory, or bank account number; effective immediately.

Amendment under section 50 adjusts prescribed figure in a listed notification entry, with retrospective effect applying from notified date.
An amendment under sub-section (3) of section 50 of the Goa Goods and Services Tax Act, 2017 substitutes the figures "24" by "18" in the Table against serial number 2, column (3) of the cited notification; the amendment is deemed to have come into force from the first day of July of the relevant year.

Amendment to GST notification expands functions under Goa GST Rules, provides retrospective effect and preserves specified exceptions.
Amendment under section 146 substitutes the description of functions in the earlier notification to read that, besides furnishing of returns and computation and settlement of integrated tax, all functions provided under the Goa Goods and Services Tax Rules, 2017 are included, subject to the savings in the separately referenced notification; the amendment is deemed effective retrospectively from 22nd June 2017.

Retrospective notification effect: notification treated as in force from commencement date, denying refunds of taxes collected.
The Government of Goa notifies that the earlier rate notification dated 01-10-2019 is deemed to have been in force from 1 July 2017 for all purposes, and that no refund shall be made of tax which has been collected but would not have been so collected had that notification been in force at all material times.

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.