Aadhaar authentication permitted for specified reporting entities to fulfil anti money laundering authentication requirements after privacy safeguards.
The Central Government, satisfied that certain reporting entities comply with the privacy and security standards of the Aadhaar Act and after consultation with the Unique Identification Authority and the appropriate regulator, permits the named reporting entities to perform Aadhaar authentication for the purposes of the anti money laundering authentication requirement under the Prevention of Money Laundering Act.

National Savings Monthly Income Account deposits from 1 Oct 2022 bear interest at 6.7% per annum.
The Scheme is deemed to have come into force on 1st October, 2022 and amends paragraph 5 of the 2019 Scheme by substituting the phrase "on or after the 1st day of April, 2020" with "between 1st April, 2020 to 30th September, 2022 (both days inclusive)" and by inserting that deposits made on or after 1st October, 2022 shall bear interest at the rate of 6.7 per cent. per annum.

Kisan Vikas Patra: maturity set at ten years three months and deposits double on maturity.
The Scheme amendment, effective 1 October 2022, sets the maturity period for accounts opened on or after that date at ten years and three months and provides that deposits shall double on maturity. It replaces earlier "on or after 1 April 2020" wording with the transitional span 1 April 2020-30 September 2022 where applicable, and inserts a premature-encashment table specifying amounts payable per Rs.1000 for successive half-year bands up to maturity (Rs.2000).

Disclosure to designated agencies under PMLA expanded to include additional investigative, intelligence, and regulatory authorities for information sharing.
The Central Government amends the G.S.R. 382(E) notification under the Prevention of Money laundering Act, 2002 by inserting additional entries designating investigative, intelligence, regulatory and oversight bodies-including national investigative and fraud offices, state police, regulators as defined in the PMLA rules, trade and external affairs organs, competition and vigilance bodies, multiple intelligence agencies, military intelligence, specified inquiry authorities, and the wildlife crime bureau-as authorities eligible to receive disclosures under the notification.

Pre filing draft offer document enables structured Board review, public comments and mandatory due diligence before an IPO.
A new pre filing framework allows issuers to file a draft offer document with the Board via lead managers, requires simultaneous stock exchange filing and specific promoter identifiers, and obliges lead managers to submit due diligence certificates (new Forms AA, CA, DA). The Board may issue observations within defined triggers; issuers must file updated draft red herring prospectuses, host the updated draft for public comments, incorporate changes, and file the final offer document with supporting auditor and promoter contribution confirmations. Larger issues must engage a credit rating agency to monitor use of proceeds and provide quarterly reports until full utilisation.

Commencement of amended GST provisions: sections 2-15 (except 13) deemed effective from October first by executive notification.
The Governor, under sub section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2022, appoints the 1st day of October, 2022 as the date on which the provisions of sections 2 to 15, except section 13, shall be deemed to have come into force, by departmental notification of the Department of Excise and Taxation.

Commencement of Section 13: the Punjab GST Amendment provision is deemed to have come into force by notification.
The notification exercises the amendment's commencement power to appoint an earlier date on which the specified provision of the Punjab Goods and Services Tax (Amendment) Act, 2022 is to be deemed to have come into force, effectuated by administrative notification and signed by the Financial Commissioner (Taxation).

Registered valuer update obligations: mandatory intimation of changes and fees for personal, entity and organisation alterations.
Amendments establish mandatory intimation duties for registered valuers and registered valuers organisations to notify the authority of changes in personal details, partner or director composition, and material amendments to governing documents, with prescribed fees set out in a newly inserted Annexure V (Table I and Table II); they also modify eligibility and membership conditions including prohibition on dual RVO membership with transitional compliance, clarify that a whole time director in a company registered as valuer is not treated as employment for surrender/expulsion purposes, and add a nomenclature note for specified asset classes.

GST turnover threshold reduction: applicability threshold lowered from earlier level, increasing taxpayers brought under state GST compliance.
Amendment to the notification made under sub-rule (4) of rule 48 of the Telangana GST Rules, 2017 substitutes the previously stated higher turnover threshold with a lower turnover threshold in the first paragraph of the G.O.Ms.No.99 notification, effective 1 October 2022, thereby expanding the class of taxpayers captured by the State GST requirement.

Commencement of GST amendment provisions: specified sections brought into force while certain clauses remain excluded.
Appoints 1 October 2022 as the date on which sections 1 to 14 of the Nagaland Goods and Services Tax (Sixth Amendment) Ordinance, 2022 shall come into force, excluding clause (c) of section 11 and section 12, and declares the notification to be deemed to have come into force with effect from 1 October 2022.

Commencement of ordinance provisions appointed to take effect retrospectively and specify operative GST amendment sections and applicability.
The State Government appoints 5th July 2022 as the date on which clause (c) of section 11 and section 12 of the Nagaland Goods and Services Tax (Sixth Amendment) Ordinance, 2022 shall come into force, and declares the notification to be effective from that date.

Agriculture Infrastructure and Development Cess exemption withdrawn for anthracite, PCI coal and coking coal, altering Customs notification.
Amendment deletes S. No. 10A and its entries from Notification No. 11/2021 Customs, removing the exemption from the Agriculture Infrastructure and Development Cess for anthracite, PCI coal and coking coal, thereby changing the AIDC treatment for those imported goods.

Customs duty exemption withdrawal removes specified BCD relief for certain coals, coke and ferronickel, altering import tariff treatment.
The Central Government withdraws specified BCD exemptions by omitting table entries from Notification No. 50/2017-Customs, removing exemptions that applied to anthracite, PCI coal, coke and semicoke, and ferronickel; the amendment is made under the Customs Act and Customs Tariff Act and comes into force as specified in the notification.

Export duty adjustment: withdrawal on specified iron ore and steel products, duties amended to nil or prescribed rates.
The notification amends the Customs tariff table by inserting new entries for certain iron ore HS headings with specified duty treatments, replacing several existing percentage export duty entries with Nil for multiple serial entries, and adding new entries for specific stainless steel flat rolled products and bars and rods classified with Nil export duty; the amendment is effective from 19th November, 2022.

Input tax credit rules updated: reversal and re availment tied to supplier payment and GSTR 3B reporting obligations.
Amendments revise procedural compliance and reporting by adding monthly and quarterly return filing defaults as specified noncompliance grounds, and by restructuring input tax credit reversal and re availment: taxpayers who avail credit but fail to pay the supplier within the prescribed time must reverse equivalent credit and pay interest in FORM GSTR 3B after the specified period, with re availment permitted upon subsequent payment; related amendments omit references to FORM GSTR 2, delete several rules and forms, and modify refund and auto notice terminology.

Commencement of Amendment Act provisions appointed; specified sections of the GST amendment brought into force by official notification.
By official notification under the Amendment Act's commencement power, the government appoints the 1st day of October, 2022, as the date on which the provisions of sections 2 to 19, except sections 12 and 13, shall come into force, effectuating a sectional commencement that brings most amendment provisions into effect while expressly excluding two provisions.

Turnover threshold reduction in Jharkhand GST notification reduces registration limit, changing applicability of state tax provisions.
The amendment substitutes the words "twenty crore rupees" with "ten crore rupees" in the first paragraph of Notification No. 13/2020 - State Tax, by Notification No. 17/2022 under sub rule (4) of rule 48 of the Jharkhand GST Rules, 2017, with effect from 1st October 2022, thereby reducing the turnover threshold for applicability of the specified state GST provisions.

GSTR-9 filing period amendment expands covered months and sets a final late-filing cutoff for returns.
Amendment to FORM GSTR-9 instructions in the Rajasthan GST Rules replaces references to April-September with April-October and specifies that returns for that revised period are treated as filed up to the November late-filing cutoff; identical substitutions are made in multiple table entries.

Exchange rate determination: notified rupee conversion rates for listed foreign currencies to apply for import and export customs valuation.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, determines rupee conversion rates for the foreign currencies listed in Schedule I and Schedule II to apply from 18th November, 2022 for imported and export goods, superseding Notification No. 92/2022-Customs (N.T.) except as to prior actions.

Customs exemption for motor cars imported or purchased by the Governor permits duty-free importation during appointment or tenure.
The notification exempts the whole customs duty on a motor car for the use of the Governor of the State when imported or purchased out of bond by the Governor on appointment or during their tenure, exercising the statutory power to grant public-interest exemptions under the Customs Tariff; it identifies the operative description and specifies its effective date.