Special Additional Excise Duty on diesel adjusted to lower prescribed rate by amendment to notification, effective immediately.
Amendment of excise notification prescribes a revised Special Additional Excise Duty rate for diesel exports by substituting the column (4) entry against the specified serial number in the principal notification, thereby changing the SAED applicable to diesel exports; the government invoked its excise and finance powers citing public interest, and the amendment takes effect the day after notification publication as a further amendment to the earlier notification.

Special Additional Excise Duty reduction on petroleum crude and aviation turbine fuel lowers excise burdens from the amended notification.
The notification amends the principal notification by substituting the tariff table entries: the entry for petroleum crude at serial number 1 is replaced with a new per tonne rate and the entry for aviation turbine fuel at serial number 2 is replaced with a new per litre rate, thereby reducing the Special Additional Excise Duty applicable under the notification.

Amendment of Goa GST Rules revises Authority functions, omits several rules and redefines 'Authority' in the Explanation.
The amendment, effective 1 December 2022, omits several specified rules, substitutes a marginal heading to replace the term "Duties" with "Functions", replaces a duty-prescribing phrase with a functions-enumerating formulation for the Authority, and amends the Explanation to define "Authority" as the body notified under the statute.

GSTR-9 filing period revised to include April to October, with filing deadline extended to November.
The Maharashtra GST (Third Amendment) Rules, 2022 amend FORM GSTR-9 instructions by replacing references to April-September with April-October and updating Table entries for serial numbers 10-13 to reflect that returns for the revised April-October period are to be filed up to 30th November, 2022, with the rules effective from 15th November 2022.

Exchange rate determination for customs conversion sets separate import and export currency rates under the applicable customs authority.
The notification fixes distinct rupee conversion rates for specified foreign currencies for customs valuation, separately listing rates applicable to imported goods and to exported goods in Schedule I and providing per hundred unit rates for certain currencies in Schedule II, and supersedes the prior notification while applying prospectively from the stated effective date.

Tariff valuation adjustments for imported commodities establish new customs reference values guiding import valuation and assessment.
The Central Board of Indirect Taxes & Customs substitutes prior tariff-value tables by fixing specified US dollar tariff values for edible oils, brass scrap, areca nut, and defined forms of gold and silver, under the authority of section 14(2) of the Customs Act, 1962; the amendment updates commodity descriptions, units of valuation, and explanatory exclusions and takes effect the day after publication.

Extension of GSTR-1 filing deadline for taxpayers in specified districts, deadline moved to the following month's thirteenth day.
The notification inserts a proviso extending the time-limit for furnishing details of outward supplies in Form GSTR-1 for the tax period November 2022 for registered persons required to file returns whose principal place of business is in specified districts of a neighbouring State, extending the deadline to the thirteenth day of the month succeeding that tax period.

FORM GSTR-1 filing deadline for November 2022 is extended for eligible registered persons in specified Tamil Nadu districts.
The amendment extends the deadline for furnishing outward-supply details in FORM GSTR-1 for the November 2022 tax period until the thirteenth day of the succeeding month. It applies to registered persons under the regular return-filing framework whose principal place of business is in the specified districts of Tamil Nadu.

Time limit extension for GSTR-1: due date for November returns in specified Tamil Nadu districts extended.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period November 2022 for registered persons required to furnish return under the Act whose principal place of business is in the listed districts of Tamil Nadu, extending the deadline until the thirteenth day of the month succeeding the said tax period.

Time limit extension for GSTR-1 filings: November 2022 deadline moved to the 13th of the succeeding month for specified districts.
The Commissioner has inserted a proviso extending the time limit for furnishing details of outward supplies in Form GSTR-1 for the tax period November 2022. The extension covers registered persons required to file returns whose principal place of business is in the specified districts of the State and sets the deadline as the thirteenth day of the month succeeding the said tax period.

Land customs station designation altered: Kakrawah removed from authorized clearance for baggage and passenger vehicles.
The notification omits the tenth proviso from the opening paragraph of Principal Notification No. 63/1994-Customs (N.T.), thereby removing Kakrawah's appointment as a land customs station for clearance of baggage, passenger vehicles and tourist vehicles, effected under the powers of section 7(1)(b) and (c) of the Customs Act, 1962.

Designation amendment in enforcement authority clarifies audit directorate title, extending reference to Additional Director General (Audit).
Corrigendum amends the designation in a Prevention of Money Laundering notification to read Principal Additional Director General (Audit)/ Additional Director General (Audit) in place of the earlier single-title reference, effecting an administrative correction to the published Gazette text regarding the directorate title used in relation to powers to impose fines.

Electronic filing exemption for nonresident taxpayers without PAN allows manual submission of Form 10F until the specified deadline.
The Competent Authority exempted nonresident taxpayers who do not possess PAN and are not required to have PAN under the Income-tax Act and Rules from the mandatory electronic filing of Form 10F until 31st March 2023, allowing them to furnish Form 10F in manual form as done prior to Notification No. 03/2022.

Pass-through of tax benefit: Authority empowered to compel price reductions and return excess tax collected.
Substituted rule defines the Authority's functions: determine if tax-rate reductions or input tax credit benefits were passed to recipients via commensurate price reductions; identify registered persons who failed to pass benefits; order price reductions; direct return of unpassed amounts with interest at eighteen percent or deposit into the Fund when return is not claimed or recipient unidentifiable; impose penalties and cancel registration; and furnish quarterly performance reports to the Council.

Drawback export smuggling risk: two additional land customs stations added to restrict reinsertion of exported goods.
Under section 76(2) of the Customs Act, 1962, Notification No. 208/1977-Customs is amended by substituting in paragraph 2, clause (c) the words "Gauriphanta and Dharchula" with "Gauriphanta, Dharchula, Bhithamore and Barhni," thereby adding two land customs stations to the list of locations where goods exported under drawback claims are regarded as likely to be smuggled back into India.

Video conferencing participation permitted for board meetings, with full rights, quorum effect, attendance recording and security requirements.
Amendments establish a procedure allowing Members to participate in Board meetings via video conferencing or other audio-visual means upon prior intimation, require the Board to arrange the facility and provide the meeting link, count remote participants for quorum, vest them with the same rights and obligations as in-person attendees, record their attendance as remote and deem it signed, disclose remote participation in minutes, and prescribe security and identification measures to safeguard meeting integrity.

De-notification of SEZ land reduces zone area, enabling conversion to Integrated Industrial Area under SEZ Act.
Central Government de-notifies 642.95 hectares from the Multi Product Special Economic Zone in Pune, reducing the SEZ to 100 hectares, under the Special Economic Zones Act and SEZ Rules, 2006. The action follows the developer's proposal, State Government approval and the Development Commissioner's recommendation, and is presented as enabling conversion under the State's Industrial Policy to an Integrated Industrial Area subject to predominant industrial land use and limited support/non-industrial uses.

Regulatory board member appointment: Government nominates Ministry of Corporate Affairs Secretary as member replacing predecessor.
The Central Government, under sub section (4) read with sub section (1) of Section 4 of the Securities and Exchange Board of India Act, 1992, has nominated Dr. Manoj Govil, Secretary, Ministry of Corporate Affairs, as Member of the Board in place of Shri Rajesh Verma, ex Secretary, Ministry of Corporate Affairs, by amending the principal notification S.O. 195(E) dated 9.3.1992 through a formal Government notification.

Export quota for Red Sanders wood limited for Andhra Pradesh to artificially propagated stock; wild specimens barred.
The Foreign Trade Policy amendment substitutes the export entry for Red Sanders wood to prohibit export generally while permitting a narrowly defined annual export quota for artificially propagated Red Sanders from private land in Andhra Pradesh; exports of wild specimens remain prohibited. The quota is subject to State implementation of a geo-referenced digital inventory and MIS recording tree numbers, age and diameter, and to inclusion of specific management, harvest plans and approved rotation periods in State working plan guidelines to ensure sustainable harvest from plantations.

Proper officer functions expanded to include reassessment, assessment, clearance and examination of postal goods under customs rules.
The notification amends the Table in Notification No. 26/2022 Customs (N.T.) to insert Section 84 entries assigning to the proper officer the functions of re assessment of entries relating to postal goods and, in separate entries, the functions of assessment, clearance and examination in respect of postal consignments. The amendment is effected under powers granted by the Customs Act and takes effect from publication in the Official Gazette.