Exemption for residential rent clarified: limited to proprietors renting personal residence not on account of their business.
Amendment narrows the exemption for renting of residential dwelling to situations where a registered person who is the proprietor of a proprietorship concern rents the dwelling in his personal capacity for use as his own residence, and where such renting is on his own account and not on account of the proprietorship concern; additionally, S. No. 23A and its related entries are omitted.

GST rate amendments update taxable entries for ethyl alcohol, feed residues and beverages, altering classification and applicability.
Amendments substitute specific entries in Schedules I, II and III of the Odisha GST notification to reclassify ethyl alcohol supplied for blending with motor spirit, to specify bran, sharps and other cereal residues with stated exclusions, to revise fruit based drink and school supply descriptions, and to exclude ethyl alcohol for blending from the Schedule III denatured spirits entry, thereby changing the taxable classifications that determine applicable GST treatment.

Input tax credit reversal and return mismatch compliance introduce supplier-filing conditions, electronic intimation, payment, explanation and recovery mechanisms.
Input tax credit must be reversed where a recipient has availed credit on supplier-reported invoices or debit notes but the supplier does not file the corresponding GSTR-3B by the prescribed cut-off. Failure to reverse the credit by the stipulated deadline requires payment with interest, while re-availment is allowed after the supplier files the return. A mismatch between GSTR-1 or Invoice Furnishing Facility liability and GSTR-3B liability may trigger electronic intimation in FORM GST DRC-01B, requiring payment with interest or an explanation within seven days; unresolved amounts are recoverable.

Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity for use as own residence.
The amendment clarifies that the exemption for renting of residential dwelling applies where the registered person is the proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence, and where such renting is on his own account and not that of the proprietorship concern; additionally, entry 23A and its related entries are omitted.

GST classification of essential oils expanded to include specified mint oils, applying to both registered and unregistered persons.
Amendment substitutes the Sl. No. 3A entry to classify specified essential oils (other than citrus fruit) under the listed tariff descriptions, expressly listing peppermint, other mint oils (spearmint, water mint, horsemint, bergamot), and mentha arvensis, and states applicability to any un-registered person and any registered person.

GST exemption for husk of pulses and certain concentrates added to the state rate schedule, effective next tax period.
The Gujarat GST rate schedule is amended to substitute the feed description at S. No. 102 to cover aquatic, poultry and cattle feeds and related supplements, and to insert S. No. 102C exempting husk of pulses including Chilka, concentrates including chuni/churi, and Khanda; the amendment takes effect from the first day of January following issuance.

GST rate notification amendments revise schedule entries for ethyl alcohol, fruit drinks, residues, and school geometry boxes.
The Uttar Pradesh GST rate notification amends specified schedule entries for ethyl alcohol, bran and other residues, fruit pulp or fruit juice based drinks, and mathematical, geometry and colour boxes. The revised entries also clarify exclusions for certain animal feeds and related products, carbonated fruit beverages, and ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit. The amendments apply from 1 January 2023.

GST exemption schedule amended to expand covered feed items and add pulse husk and concentrate entries.
Further amendments were made to the exemption Schedule under the Uttar Pradesh Goods and Services Tax Act, 2017 in the public interest on the Council's recommendations. The Schedule entry at S. No. 102 was substituted to cover aquatic feed, poultry feed, cattle feed, grass, hay, straw, supplements, additives, wheat bran, and de-oiled cake other than rice bran. A new S. No. 102C was inserted for husk of pulses including chilka, concentrates including chuni or churi, and khanda, with effect from 1 January 2023.

Residential dwelling rent exemption clarified for proprietors using the premises as personal residence, with a related entry omitted.
The Uttar Pradesh GST exemption notification is amended to clarify that exemption for renting of residential dwelling covers cases where a registered person, being a proprietor of a proprietorship concern, rents the dwelling in a personal capacity for use as his own residence, and not on behalf of the concern. S. No. 23A and the related entries are omitted, with effect from 1 January 2023.

Essential oils GST entry revised for peppermint and other mint oils under the Uttar Pradesh tax notification framework.
Amends the Uttar Pradesh GST notification by substituting entry 3A in the table for specified HSN codes covering essential oils other than citrus fruit oils, namely peppermint oil and other mint oils, including spearmint, water mint, horsemint, bergament and mentha arvensis. The entry applies to supplies by any unregistered person to any registered person under the notification framework.

GST rate amendment clarifies classification of ethyl alcohol, cereal residues, fruit drinks and school supplies, affecting tax treatment.
The Government of Gujarat amends the State GST notification by substituting entries in Schedules I, II and III to clarify classification of specified supplies: ethyl alcohol for blending with motor spirit is identified in Schedule I; bran and cereal residues are restated with explicit exclusions; fruit pulp or fruit juice based drinks and mathematical/geometry/colour boxes are reworded in Schedule II; and denatured ethyl alcohol and other spirits are clarified in Schedule III to exclude ethyl alcohol supplied for blending with motor spirit. The amendments take effect from 1 January 2023.

GST return reporting period updated in FORM GSTR-9 instructions for amended filing requirements.
The Uttar Pradesh Goods and Services Tax (Fifty Seventh Amendment) Rules, 2022 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 15 November 2022. The amendment revises FORM GSTR-9 instructions and table entries by substituting the reference period "April, 2022 to September, 2022" with "April, 2022 to October, 2022 filed up to 30th November, 2022" for the specified serial numbers. The change updates the return-filing instructions and reporting period reflected in the form.

Exemption for residential renting clarified for proprietors renting in personal capacity; related notification entry removed.
The exemption for renting of residential dwelling is clarified to cover services by a registered person who is proprietor of a proprietorship concern and rents the dwelling in his personal capacity for use as his own residence, provided such renting is on his own account and not that of the proprietorship concern; additionally, S. No.23A and its entries are omitted, with the amendment taking effect from the notification's stated operative date.

GST amendment: Replaced entry for essential mint oils under Karnataka SGST, altering classification and applicability from January first.
Amendment under section 9(3) substitutes S. No. 3A in Notification (04/2017) to list HSN codes 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90 and describes specified essential oils other than citrus, including peppermint and various mint oils.

GST Schedule amendment adds specified aquatic, poultry and cattle feeds and husk of pulses to the notified list effective Jan 1, 2023.
The Karnataka GST notification amends the Schedule by substituting S. No.102 to cover aquatic feed (including shrimp and prawn), poultry and cattle feed and specific feed inputs, and inserts S. No.102C under tariff headings 2302 and 2309 to include husk of pulses (including Chilka) and pulse concentrates such as chuni/churi and Khanda; the amendment takes effect from 1 January 2023.

GST rate amendments: reclassification and scope changes for ethyl alcohol, feed residues, fruit drinks and school boxes.
Amendments modify Karnataka GST notification schedules: Schedule I (2.5%) restricts ethyl alcohol entry to supplies to Oil Marketing Companies or petroleum refineries for blending with motor spirit and revises the description of bran and other residues with specified exclusions; Schedule II (6%) substitutes entries for fruit pulp or fruit juice based drinks (excluding carbonated fruit drinks) and for mathematical/geometry/colour boxes; Schedule III (9%) substitutes the entry for denatured ethyl alcohol and other spirits, excluding ethyl alcohol supplied for blending with motor spirit. Amendments take effect 1 January 2023.

Parental leave and gender-neutral language: expanded maternity, adoption and paternity leave rights; promotions and conduct rules updated.
The amendments introduce gender neutral language, expand parental leave to include commissioning mothers and adoptive mothers and permit paternity leave for surrogacy fathers; set promotions and upgradations at the Board's discretion under Competent Authority policies; broaden media publication controls with disclaimer requirements; align asset declaration with the Lokpal and Lokayuktas framework; add commodity derivatives to investment restrictions; and repeal the 1988 Service Regulations with savings for prior actions.

Sri City SEZ: Central Government de-notifies 298.193 hectares, reducing SEZ to 337.024 hectares for domestic industrial use.
The Central Government, under statutory powers in the SEZ Act and Rules, de-notifies 298.193 hectares from the Sri City Multi-Product Special Economic Zone in Andhra Pradesh, reducing the SEZ to a resultant area of 337.024 hectares. The de-notification follows the promoter's proposal, State Government approval and the Development Commissioner's recommendation; the de-notified land is to be used for domestic industrial purposes and infrastructure and is identified by a detailed schedule of survey numbers totaling 298.193 hectares.

Exemption for residential rent clarified: proprietors renting personal residence exempt when renting in personal capacity, and related entry removed.
Amendment inserts an explanation to S. No. 12 limiting the exemption for renting of residential dwelling to a registered person who is a proprietor renting the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and related entries are omitted, with the amendments taking effect from the notified date.

GST: reverse input tax credit if supplier fails to file outward supplies; re availment allowed after supplier compliance.
Where input tax credit claimed in FORM GSTR 3B corresponds to invoices or debit notes not reflected by the supplier in FORM GSTR 1 or the invoice furnishing facility by 30 September following the end of the financial year in which the credit was availed, the registered recipient must reverse that amount in FORM GSTR 3B on or before 30 November following that financial year; failure to reverse makes the amount payable with interest under section 50, and the recipient may re avail the credit if the supplier subsequently furnishes the statement.