Commencement of amendment: section 13 of the Goa GST Act brought into force by government notification under commencement power.
Brings section 13 of the Goa Goods and Services Tax (Amendment) Act, 2022 into force by invoking the power under sub section (2) of section 1 of the Act and appointing the fifth day of July, 2022 as the date on which section 13 shall come into force, effected by government notification.

Extension of return filing deadline for FORM GSTR-3B for September 2022 to 21 October under section 39(6).
The Commissioner, exercising powers under section 39(6) of the Delhi Goods and Services Tax Act, 2017 and on the Council's recommendation, extends the due date for furnishing the return in FORM GSTR-3B for registered persons required to file under the primary filing obligation and applicable rule, setting the new due date for the September 2022 return as the 21st day of October, 2022.

Online bond platform registration requires stock broker certification and compliance, with limited transitional relief for existing operators.
Operators of online bond platforms must obtain a certificate of registration from the Board as a stock broker and comply with registration conditions and additional requirements specified by the Board. The Chapter defines online bond platform providers and platforms as electronic systems, excluding recognised stock exchanges and electronic book providers, where listed or proposed debt securities are offered and transacted. Existing operators without registration may continue to operate for a limited transitional period or until disposal of a timely application.

InvITs prohibited from engaging in Chapter VIA activities; issuance rules narrowed and Board empowered to grant listing exemptions.
No InvIT shall undertake any activity under Chapter VIA. Multiple issuance-related sub-regulations in regulations 17, 22, 26A, 26B, 26C and 26D are omitted or edited to narrow issuance procedures. Regulation 26F is renumbered and a new sub-regulation empowers the Board to grant exemptions to InvITs that have issued units under the Chapter to facilitate listing on a recognized nationwide stock exchange.

Sponsor holding requirement strengthened; sponsors remain liable for formation and asset transfers to the REIT.
Sponsors and sponsor groups must collectively retain a prescribed minimum stake in the REIT for a defined post-listing lock-in, with any excess holdings subject to an additional retention period; sponsors and sponsor groups remain liable to the REIT, trustees and unit holders for acts, omissions, representations or covenants related to the REIT's formation and to the sale or transfer of assets, holdcos or SPVs to the REIT irrespective of any contractual provision.

Fee amendments reduce prescribed fees for foreign portfolio and venture capital investors under SEBI regulations, effective immediately.
SEBI amends the Payment of Fees regulations effective 1 November 2022 by substituting specified fee amounts in the Second Schedule of the Foreign Portfolio Investors Regulations, 2019 (reducing amounts in Part A clause 1 and Part C clause 1), and by substituting Part A of the Second Schedule to the Foreign Venture Capital Investors Regulations, 2000 with a table prescribing the application fee and registration fee for foreign venture capital investors.

Price determination exception for public sector disinvestment where control changes; bank guarantees permitted for open offers.
The amendment carves out an exception to the open offer price determination for disinvestment of a public sector undertaking by the Central or a State Government where there is a change in control, and permits unconditional, irrevocable bank guarantees from scheduled commercial banks-subject to Reserve Bank approval-as an alternative to cash for open offer obligations, provided such banks have an AAA rating on long term debt from a credit rating agency registered with SEBI.

Export proceeds in Indian Rupees permitted to fulfil Foreign Trade Policy export benefits and obligations under revised FTP rules.
FTP amendments permit invoicing, payment and settlement of specified exports and imports in Indian Rupees in alignment with the RBI circular. Revisions: para 2.46 allows exports of goods imported for export to be realised in freely convertible currency or as permitted by the FTP; para 2.53 permits export realisations in Indian Rupees (including exports to Iran and those under the referenced sub paragraph) to avail FTP benefits and fulfil export obligations subject to FTP conditions; para 3.20 counts status holder export performance in either freely convertible currencies or Indian Rupees realised as permitted; para 4.21 recognises realisation in Indian Rupees where applicable.

Input tax credit and GST return rules updated under Tripura's amendment law, with retrospective notification changes and compliance restrictions.
The Tripura State Goods and Services Tax (Fifth Amendment) Act, 2022 aligns the State GST law with Central GST amendments by revising provisions on input tax credit, outward and inward supply details, return filing, cancellation, refund, interest, and payment through the electronic credit ledger. It substitutes new provisions for communication and availment of input tax credit, omits matching provisions, extends certain filing deadlines to 30 November, and introduces conditions and restrictions for compliance and specified relaxations by notification. It also gives retrospective effect to specified notifications and provides retrospective exemption for unintended waste generated during fish meal production, subject to no refund.

Electoral bond amendment: additional short election-period purchase window specified by Central Government in assembly poll years.
The Electoral Bond (Amendment) Scheme, 2022 inserts into paragraph 8 of the Electoral Bond Scheme, 2018 a provision permitting the Central Government to specify an additional period of fifteen days in the year of general elections to the Legislative Assembly of States and Union territories with Legislature; the Scheme is made under Section 31(3) of the Reserve Bank of India Act, 1934 and takes effect on publication in the Official Gazette.

Effective date amendment: corrigendum modifies prior GST notification to add an effective date to the stated year.
The corrigendum corrects the earlier Gazette notification by substituting, on the specified page and line, the figure "2018" with "2018, with effect from the 1st day of October, 2022", thereby appending an explicit effective date to the referenced year.

Export policy amendment: broken rice consignments entering customs before notification eligible for export, subject to registration and deadline.
The amendment to condition (iii) extends eligibility to broken rice consignments that entered the Customs Station for exportation before 8.9.2022 and are registered in the electronic systems of the concerned Customs custodian with verifiable date-and-time stamps; such consignments may be exported up to 30th November, 2022.

Coal import registration window shortened, changing latest application timing while retaining 75 day registration validity.
Amendment to Policy Condition No.7(ii) of Chapter 27, Schedule I (Import Policy) mandates that importers apply for automatic registration under the Coal Import Monitoring System (CIMS) no earlier than 60 days and not later than 5 days before expected arrival; the Automatic Registration Number remains valid for 75 days and its number and expiry date must be entered in the Bill of Entry to enable Customs clearance.

Due date extension for GSTR-3B returns: administrative amendment shifts the operative filing deadline for affected taxpayers.
The Commissioner of State Tax, exercising powers under the Telangana GST framework and on Council recommendations, extends the due date for furnishing FORM GSTR-3B for the specified month for registered persons required to file monthly returns, and declares the notification effective from the stated effective date, thereby altering the operative filing deadline for compliance purposes.

Exchange rate determination sets official currency conversion rates for customs valuation of imported and export goods effective early November.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, supersedes Notification No. 90/2022 and, with effect from 4th November, 2022, determines specified conversion rates of listed foreign currencies into Indian rupees for valuation of imported and export goods as set out in Schedule I (per unit) and Schedule II (per 100 units), with a later substitution to the Korean Won entry noted.

Commencement of section 13 under the amendment ordinance: provision brought into force by state notification.
A state tax notification, exercising the ordinance's commencement authority, appoints the 5th day of July, 2022 as the date on which section 13 of the Himachal Pradesh Goods and Services (Amendment) Ordinance, 2022 shall come into force, thereby bringing that provision into effect from the appointed date.

State GST rate amendment narrows covered public entities and removes specific conditional exemptions, altering applicability retrospectively.
Amendment to the State Tax (Rate) schedule substitutes "Union territory or a local authority" for broader phrases referencing governmental authorities and entities in specified items of the Description of Service for serial number three, and omits the corresponding entries in the Condition column for those items, thereby removing the previously applicable conditions for those services; the amendment is made on the Council's recommendation under the Chhattisgarh GST Act and is deemed effective from the date a related Central Tax (Rate) notification was enforced.

GST rate amendment: footwear reclassified under a separate low-value rate, superseding previous schedule entries.
Notification No. 21/2021 supersedes a prior supersession and amends Notification No. 1/2017 by omitting serial 225 from Schedule I (2.5%) and inserting a new entry in Schedule II (6%) classifying footwear of low sale value per pair; the notification is deemed to have come into force on the date the corresponding central tax notification was enforced.

Input tax credit reversal: failure to pay suppliers within prescribed period triggers repayment with interest and re availment upon payment.
Rule 37 is revised to require a registered person who availed input tax credit on inward supplies (other than reverse charge supplies) but fails to pay the supplier the value and tax within the time limit under the second proviso to section 16 to pay an amount equal to the input tax credit availed, along with interest under section 50, in FORM GSTR 3B for the tax period immediately following 180 days from invoice issue; if the person subsequently pays the value and tax to the supplier, the reversed input tax credit may be re availed.

Empowerment of Excise Officers to assist GST proper officers with specified personnel limits and immediate commencement.
The Governor empowers and requires Excise Officers up to Superintendent rank and Excise Constables under the Excise Directorate to assist proper officers appointed under the West Bengal GST Act, in addition to their normal duties, for implementation of the Act (notably Chapter XIV). Such assistance is to be provided as required by the Commissioner, subject to specified numerical limits on Superintendents, Sub Inspectors and Constables, and the notification is effective immediately.