Notification amendment under Punjab GST: inserts subsection reference, giving the earlier notification retrospective effect.
Amendment inserts the words, brackets, figure and letter "subsection (6A) or" into the first paragraph of the earlier Punjab GST notification, thereby modifying the provision treated as notified; the amendment is declared to have come into force with effect from 24th September 2021.

Late fee waiver for GSTR-4 returns: excess late fees waived for filings with nil state tax or limited for others.
Amendment waives specified portions of the late fee payable under section 47 for registered persons who fail to furnish FORM GSTR-4 for 2021-22 onwards: where state tax payable is nil, amounts up to a modest threshold are waived; for other registered persons a higher threshold of late fee is waived. The amendment is made effective retrospectively from 1st June 2021.

Interest for delayed GST payment revised to tiered timelines and rates for taxpayers based on turnover, effective retrospectively.
Amendment substitutes the triggering phrase to "liable to pay tax but fail to do so", changes the Table heading from "Tax period" to "Month/Quarter", and replaces serials 4-7 with a tiered interest schedule allocating initial nil or reduced interest windows followed by higher rates for successive delayed periods applicable to specified months and the quarter ending March, 2021; the amendment is effective from 18th May, 2021.

Late fee waiver for delayed GSTR-3B filing grants limited grace periods for specified taxpayer classes and tax periods.
Targeted waiver of the late fee for failure to furnish FORM GSTR-3B is prescribed for specified classes of registered persons, tax periods and limited grace windows; the Table sets distinct waiver periods by class and period, and the amendment is effective retrospectively from a specified date in April 2021.

Tariff classification correction clarifies a statutory commodity code in the Finance Act publication.
A corrigendum to the Finance Act, 2022 directs that in the Gazette publication at the specified page and line the entry "6207 29 20" be read as "6208 29 20," correcting the statutory text to clarify the intended tariff classification.

Inland container depot designation: Balli authorised for unloading imported goods and loading export goods in Goa.
The Central Board of Indirect Taxes and Customs amends Notification No. 12/97-Customs (N.T.) by inserting Balli in the Table for the State of Goa as an inland container depot entry expressly permitting the unloading of imported goods and the loading of export goods, thereby expanding authorised inland container depot locations under the notification.

Custody of silver instruments extended under custodian regulations, with prior Board approval required for providing custodial services to mutual funds.
The amendments extend custody definitions and obligations in the Custodian Regulations, 1996 to include "silver or silver related instruments" alongside gold instruments across regulation 2, regulation 6(1)(ba), regulation 8 and regulation 15. A new sub regulation in regulation 8 requires custodians registered at commencement to obtain prior Board approval before providing custodial services for silver or silver related instruments held by a mutual fund, and textual insertions ensure consistent custody references for silver in provisos and clauses addressing assets and exchange traded fund schemes.

Transmission of securities: new documentary regime for nominee and legal heir claims, with indemnity and threshold safeguards.
Amendment adds transmission to transfer provisions and prescribes documentary requirements for transmission: for single name with nomination, a signed transmission request by the nominee, death certificate (original or attested copy) and nominee's PAN; for single name without nomination, notarized affidavit by legal heirs or applicable succession documents, signed transmission request, death certificate, claimants' PAN, attested succession instrument or equivalent with accompanying notarized indemnity bond and, where applicable, No Objection from non claimants; alternative no objection/family settlement plus indemnity bond allowed for lower value cases; listed entity may raise the value threshold.

Input tax credit matching and detention penalty recovery now require supplier reporting, recipient communication, auction procedures, and attachment objections.
Input tax credit on invoices or debit notes requiring outward-supply reporting may be availed only where the supplier has furnished the details in FORM GSTR-1 or through the invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR-2B. Rule 144A establishes recovery of unpaid detention-related penalty through auction or e-auction of detained or seized goods or conveyances, subject to release on payment before auction notice and special treatment for perishable, hazardous, or depreciating goods. Provisional-attachment procedures prescribe service of the attachment order and FORM GST DRC-22A for objections.

Corrigendum to notification: correction of Hindi monetary expression alters stated amount in tax notification text.
Corrigendum corrects a numerical expression in the Hindi text of Notification No. 37/2022 by substituting the previously published larger Hindi monetary phrase with the smaller, intended Hindi phrase to align the Hindi wording with the intended amount in the notification.

Concessional GST on bricks subject to prohibition on claiming input tax credit and mandated ITC reversal obligations.
The Government of Andhra Pradesh grants a concessional State GST rate on specified intra state supplies of bricks, blocks and roofing tiles under identified Customs Tariff headings, subject to the condition that suppliers do not take input tax credit on goods or services used exclusively for such supplies and that any partly used inputs trigger reversal of credit as if the supply were exempt under subsection (2) of section 17 of the Andhra Pradesh GST Act.

GST rate reclassification moves specified brick and tile products into a higher-rate schedule, altering prior low-rate entries.
The Government amends the GST notification Go.Ms.No.258 to omit serial numbers 225B-228 from Schedule I (2.5%) and to insert serials 176B-176E into Schedule II (6%), adding specified commodity codes and descriptions for fly ash bricks, bricks of fossil meals, building bricks and earthen or roofing tiles; the amendment takes effect from 1 April 2022.

GST classification updated: fly ash bricks and specified building bricks and tiles newly inserted into notified tariff entries.
Amendment to Go.Ms.No.254 under the proviso to sub-section (1) of section 10 of the Andhra Pradesh GST Act inserts new Table entries classifying fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the notified list of goods. The amendment, made on GST Council recommendation, is published in the Gazette and is effective from the first day of April, 2022.

GST notification amendment adds specified brick and tile products to the notified list, effective from April first.
The Government of Andhra Pradesh, relying on powers to amend notifications and the GST Council's recommendation, inserts four entries into Go.Ms.No.252 (20.03.2019) identifying specified masonry and roofing products-fly ash bricks/aggregate and fly ash blocks (6815); bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen/roofing tiles (6905 10 00)-and declares the amendment effective from 1 April 2022.

Official designations under the value added tax regime continue for officers administering the Act and rules.
Officers appointed under the Uttar Pradesh Value Added Tax Act, 2008 and the rules made thereunder are to continue using the designations mentioned in that Act and the rules for purposes of administering the said Act and rules, notwithstanding anything contained in any other notification issued under any other Act. The clarification is issued in the public interest and takes immediate effect.

Designation of Special Courts under income tax and black money statutes assigns territorial jurisdiction for specified areas.
The Central Government, in consultation with the High Court's Chief Justice, designates eight specified Magistrate and Chief Judicial Magistrate courts in Madhya Pradesh as Special Courts to exercise jurisdiction over offences under the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, assigning each court defined groups of districts to establish territorial jurisdiction for investigation and trial.

Designation of Special Courts for tax and black money matters enables specified local courts to try offences under relevant statutes.
Central Government, in consultation with the Chief Justice of the High Court of Andhra Pradesh, designates specified Chief Metropolitan Magistrate and Chief Judicial Magistrate courts as Special Court for the purpose of trying offences under the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, with a table mapping thirteen courts to their territorial jurisdictions in Andhra Pradesh.

Investment eligibility expanded: authorised payment system operators may invest in ONDC instruments to enable interoperable digital commerce.
The rules add clause (vb) to rule 17C permitting investment by a person authorised under the Payment and Settlement Systems Act in the equity share capital, bonds or debentures of Open Network for Digital Commerce Ltd to participate in network-based open protocol models enabling digital commerce and interoperable digital payments in India.

GST notification amendment adds fly ash bricks and building tiles to the state tax goods list.
The Governor, under the proviso to sub section (1) of section 10 of the Himachal Pradesh Goods and Services Tax Act, 2017, amends Notification No. 14/2019 State Tax by inserting four new table entries after serial number 3 specifying HSN codes and descriptions for fly ash bricks or fly ash aggregate with ninety per cent or more fly ash content (fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles.

GST classification update adds specific brick and tile goods to the state tax schedule, altering taxable items.
The notification amends the state GST table by inserting four entries after serial number 3 identifying fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles with their tariff headings; the amendment is effective from the first day of April, 2022.