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International Financial Services Centres Authority (Maintenance of Website) Regulations, 2022
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Website maintenance standards require secure government-domain hosting, current public content, resilience measures, and certified security audits.
The website must disseminate relevant public information, comply with applicable Government of India and relevant-agency standards, and operate under a gov.in or nic.in domain. Hosting arrangements must address networking, storage, security, backup and disaster recovery. Content must be accessible, current, authentic and appropriately archived. Adequate protection against cybersecurity threats, other threats and natural disasters is required, together with restoration and recovery measures. Security audits by CERT-In-empanelled agencies are mandatory before hosting and after major website updates.
Amend certain specific FTA/PTA notifications.
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Customs Tariff Amendment adds classification for flat panel display modules without driver or control circuit, updating related notifications.
Government amends specified miscellaneous exemption notifications by inserting a new tariff entry for flat panel display modules without driver or control circuit for cellular mobile phones (HS 8524 11 00/8524 12 00/8524 19 00). The inserted entries are added at defined positions in the Tables of Notifications Nos. 73/2005, 151/2009, 46/2011, 53/2011 and 69/2011, and where shown include duty rates recorded as zero, indicating concessional/exempt treatment under those notifications.
Odisha Goods and Services Tax (Third Amendment) Rules, 2022.
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GSTR-9 filing period extended to include April to October 2022; returns permitted until 30 November.
The amendment to the GST rules revises FORM GSTR-9 instructions and table entries to replace references to April-September 2022 with April-October 2022 and to allow filing of those returns up to 30th November 2022, with the change made under the State's rulemaking power and effective from publication in the Gazette.
Constitution of the Authority for Advance Ruling in the Union territories - Change in Name and designation of the Member of UT Chandigarh - Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018
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Authority for Advance Ruling composition updated: Chandigarh Member's name and designation substituted, effective on Gazette publication.
The notification amends the constitution of the Authority for Advance Ruling in Union territories by substituting the entry for the Member representing the Union territory of Chandigarh with Shri Harsuhinder Pal Singh Brar, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh, under powers conferred by the UTGST Act, CGST Act and GST Rules; the amendment takes effect on publication in the Official Gazette.
Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2022.
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Insider trading restrictions in mutual fund units impose trading bans when holding unpublished price sensitive information and mandate compliance controls.
The amendment creates a Chapter governing mutual fund units that bars communication or trading on unpublished price sensitive information except for board-approved legitimate purposes, requires confidentiality agreements and treats recipients as insiders, mandates AMCs and related persons to maintain an internally held structured digital database with audit trails preserved for at least eight years, and imposes internal controls, disclosure and reporting obligations to prevent and investigate leaks.
Powers of director to impose fine in Prevention of Money-Laundering - Appointment of Principal Additional Director General (Audit)/ Additional Director General (Audit)], Central Board of Indirect Taxes and Customs, as the Director.
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Directorial appointment under prevention of money laundering empowers enforcement over precious metals dealers and real estate agents.
The Central Government appoints the Principal Additional Director General (Audit)/Additional Director General (Audit) as the Director empowered to exercise the powers conferred by section 13 of the Prevention of Money Laundering Act in respect of dealers in precious metals and precious stones and real estate agents, and includes a corrigendum correcting the official designation wording.
Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2022
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GST Rules amendment clarifies the Authority's functions and omits several specified procedural rules effective upon commencement.
Amendment omits specified rules of the Tamil Nadu GST Rules and revises rule 127 by replacing the heading "Duties" with Functions and substituting duty language with "The authority shall discharge the following functions, namely:-". The Explanation's clause (a) is substituted to define Authority as the Authority notified under sub section (2) of section 171 of the Act.
AMENDMENT TO THE EXTENSION OF WAIVER OF PENALTY UPTO 30th JUNE, 2021 - NON-COMPLIANCE WITH DYNAMIC QR CODE.
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Waiver of penalty for non compliance with dynamic QR code extended, shifting effective compliance date and providing retroactive effect.
Amendment substitutes specified calendar dates in a prior notification to extend the waiver of penalty for non-compliance with dynamic QR code requirements and declares that the substitutions operate retrospectively from the original notification's date, effecting a later waiver cut off and a shifted commencement date for compliance obligations.
Seeks to extend the due date for furnishing the return in FORM GSTR-3B
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Extension of return filing deadline for GSTR-3B: September returns allowed until a subsequently notified date.
The State Government, exercising its statutory extension power, extended the due date for furnishing FORM GSTR-3B for registered persons required to file under the Chhattisgarh GST rules for the month of September 2022 to the 21st day of October 2022, and declared the notification effective from that date.
Seeks to empower the Competition Commission of India
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Input tax credit pass-through: Competition Commission empowered to examine if tax credits or rate cuts led to commensurate price reductions.
Empowers the Competition Commission to examine whether input tax credits availed by a registered person or reductions in the tax rate have resulted in a commensurate reduction in the price of goods or services supplied by that person, with the State Government conferring this investigatory competence on the Commission on the recommendation of the Council and specifying the commencement date for the empowerment.
Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2022
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GST Rules amendment redefines Authority functions and omits specified rules, effective procedural change in Meghalaya GST framework.
Amendment to the Meghalaya GST Rules, effective 1 December 2022, omits rules 122, 124, 125, 134 and 137; rewords rule 127 by substituting the marginal heading "Duties" with "Functions" and replacing duty-oriented language with an enumerated list of functions for the Authority; and substitutes clause (a) in the Explanation after rule 137 to define "Authority" as the body notified under the Act.
Seeks to empower the Competition Commission of India to handle anti-profiteering cases under Meghalaya Goods and Services Tax Act, 2017 with effect from 01.12.2022
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Anti profiteering enforcement empowered: Competition Commission authorized to assess if tax credits or rate cuts reduced prices.
Authorises the Competition Commission to examine whether input tax credits availed or reductions in tax rates have been passed on as commensurate price reductions by registered persons under the Meghalaya Goods and Services Tax regime, following GST Council recommendation and under the State's statutory empowerment.
Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2022.
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GST rule amendment revises Authority functions, omits several procedural rules and substitutes the Authority definition.
The amendment omits Rules 122, 124, 125, 134 and 137 of the Sikkim GST Rules, 2017; rewords Rule 127 by changing its marginal heading from "Duties" to Functions and replacing duty-centered wording with a functions-oriented formulation; and substitutes the Explanation clause to redefine "Authority" as the Authority notified under sub-section (2) of section 171 of the Act, with the amendment designated as the Fourth Amendment and a specified commencement date.
Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2022
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Goods and Services Tax Rules amendment omits specified rules and reclassifies the Authority's duties as statutory functions.
The Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2022, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. Rule 127 is amended to describe the Authority's mandate as functions rather than duties, and the Explanation is revised to define "Authority" as the Authority notified under the Act.
Amendment to CGST Rules - Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
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CGST Rules amendment revises authority functions and omits specified rules, altering definitions and duties under the Act.
The Fourth Amendment to the CGST Rules omits rule 122, rules 124 and 125, rule 134 and rule 137, revises rule 127 by substituting the marginal heading and converting duty language into an enumerated list of functions, and amends the Explanation after rule 137 to define "Authority" as the Authority notified under sub-section (2) of section 171 of the Act, with the amendment taking effect from 1st December, 2022.
Seeks to empower the Competition Commission of India to handle anti-profiteering cases under Sikkim Goods and Services Tax Act, 2017 with effect from 01.12.2022.
Show AI Summary
Anti profiteering enforcement: Competition Commission empowered to examine pass through of GST input tax credits and rate reductions.
Empowers the Competition Commission of India to examine whether input tax credits availed by registered persons or reductions in tax rates under the Sikkim GST Act have resulted in commensurate reductions in the price of goods or services, on the recommendation of the GST Council and pursuant to section 171(2) of the Sikkim GST Act.
Empowering the Competition Commission of India to handle anti-profiteering cases under APGST Act, 2017 with effect from 01.12.2022
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Anti-profiteering enforcement empowers examination of whether tax benefits produce commensurate price reductions for supplied goods and services.
Anti-profiteering enforcement under the Arunachal Pradesh Goods and Services Tax Act, 2017 is assigned to the Competition Commission of India. The Commission may examine whether input tax credit availed by a registered person or a tax-rate reduction has resulted in a commensurate reduction in the prices of goods or services supplied. The notification takes effect from 1 December 2022.
Empowering the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.
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Anti profiteering enforcement: Competition Commission empowered to verify price reductions after input tax credit or rate cuts.
Pursuant to the GST Council recommendation and section 171(2) of the CGST Act, the Competition Commission of India is empowered to examine whether input tax credits availed by a registered person or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services supplied, with this empowerment taking effect from 1 December 2022.
Notification issued by Commissioner of State Tax, under TNGST Act, 2017 and TNGST Rules 2017, in exercise of the powers conferred under sub-section (3) of section 5 of the TNGST Act, 2017,the Commissioner hereby delegates the powers conferred on him to the officer
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Delegation of Powers: Commissioner authorises test purchase authority to Joint Commissioner to verify tax invoice issuance.
The Commissioner delegates powers under section 5(3) of the Tamil Nadu Goods and Services Tax Act, 2017 to an officer named in the notification to exercise functions under the Act and rules; specifically authorising test purchase operations under Chapter XIV, section 67(12) to verify issuance of tax invoices or bills of supply, with the designated officer being the Joint Commissioner (Territorial); the delegation is effective immediately.
Notification declaring SBI’s critical banking systems as Protected Systems under Section 70 of the IT Act, 2000
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Protected systems designation secures critical banking infrastructure, limiting access to written authorisation for designated and need-based personnel.
Protected-system status applies to critical banking infrastructure, including core banking, payment, transfer, ATM, UPI and interbank financial messaging systems, together with associated dependencies. Access is limited to employees, managed-service-provider personnel, third-party vendors, consultants, regulators, government officials, auditors and stakeholders who receive written authorisation, with vendor access based on need and other external access granted case by case.

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Exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 - CCT/26-2/2022-23/77/1057 - Goa SGST

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Exemption from annual return filing for registered persons below the specified turnover threshold for FY2021-22
The Commissioner, exercising the first proviso to Section 44 of the Goa GST Act and on Council recommendations, exempts registered persons whose aggregate ... Summary

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Acts Income Tax