GST rules amendment updates GSTR 9 reporting period and filing deadline for specified months under state GST rules.
The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2022 amend FORM GSTR 9 by substituting references to the April-September 2022 reporting period with April-October 2022 and stipulating that returns for that period must be filed by the specified November cutoff; the amendment is made on the Goods and Services Tax Council's recommendation and takes effect from the stated commencement date.

Import policy extension: Free import status for Urad and Tur extended through the next March period.
The import policy for Urad (Vigna mungo) and Tur/Pigeon Peas (Cajanus cajan) is amended to extend their Free import status under ITC(HS) Schedule I, moving the period for free import from the previously specified end-of-March date to an extended end-of-March date, thereby permitting free imports of both commodities for the extended period.

Free import policy extended for refined palm oil and palmolein until further orders; port-specific import restrictions remain.
The amendment extends the Free import status of refined bleached deodorised palm oil, refined bleached deodorized palmolein, and other palm-derived oils until further orders, while maintaining the prohibition on imports through specified ports in Kerala; the change is made under the Foreign Trade Policy framework.

Specified person designation for pension fund secures tax exemption on dividend and capital gains subject to compliance.
The Central Government specifies pension fund 1000242244 Ontario Inc. as a specified person for exemption of dividend and long-term capital gains from eligible investments in India, subject to conditions: file timely income-tax returns; furnish Form No. 10BBC; intimate investments quarterly in Form No. 10BBB; maintain segmented accounts; remain regulated under Ontario law; use earnings only for statutory obligations and defined contributions to beneficiaries; refrain from loans/borrowings for investment in India; avoid day-to-day participation in investees while retaining monitoring rights; and hold investments for at least three years.

Tariff concessions under India ASEAN Trade revised, substituting specified customs duty entries and revising duty rates.
Amends notification No.46/2011 Customs to implement the fourteenth tranche of India ASEAN tariff concessions by substituting column (5) entries: serials 80 and 81 to "45.0", serial 83 to "50.0", serial 124 to "37.5", and serial 125 to "45.0"; effective from the 1st day of January, 2023.

Export quota for red sanders: licensed exports from cultivation allowed with PCCF certificates, CITES compliance, and state registries.
The amendment replaces prior entries for Red Sanders under Chapter 44 to allow licensed export of artificially propagated material from Andhra Pradesh under a specified annual quota while maintaining a zero quota for wild specimens; exports require PCCF attested certificates of origin, physical verification of stocks, merit based licensing subject to MEP and CITES ceilings, State digital geo referenced registries, and working plan harvest provisions; phased export of seized/confiscated stocks is permitted subject to CITES compliance and reported quantity limits.

Anti-dumping duty on semi-finished ophthalmic lenses from China to address dumped imports harming domestic industry.
An anti-dumping duty under section 9A of the Customs Tariff Act has been imposed on semi-finished ophthalmic lenses of plastic originating in or exported from China PR after findings of dumping below normal value and material injury to domestic industry. The product under consideration and specified exclusions are defined. The notification sets producer-specific duty rates (certain named producers nil; other producers and certain trade routes subject to a per-piece duty in USD, payable in Indian currency), effective for five years, with exchange-rate rules for duty calculation.

GSTR-9 filing period revised to include April-October with filings accepted up to November thirtieth.
Amendment substitutes references in Form GSTR-9 instructions and table: instances of "April, 2022 to September, 2022" are replaced by "April, 2022 to October, 2022 filed up to 30th November, 2022", with effect from 15th November, 2022, under section 164 of the Tripura SGST Act, 2017.

Applicability of sub-rule (4A) of rule 8 limited: notification excludes its operation across States and UTs except Gujarat.
In exercise of powers under sub-rule (4B) of rule 8 of the Nagaland Goods and Services Tax Rules, 2017 and on the Council's recommendation, the State Government specifies that the provisions of sub-rule (4A) of rule 8 shall not apply in all States and Union territories except the State of Gujarat.

Meghalaya GST rules mandate Aadhaar/PAN verification, set ITC reversal for non-filing suppliers, and tighten e commerce reporting.
Amendments require Aadhaar biometric authentication and PAN-linked OTP verification for certain registrations, physical document and photograph verification at Facilitation Centres, and allow State exemptions. They impose reversal of input tax credit where suppliers fail to file corresponding GSTR-3B by 30 September, with re availment if supplier later files; and establish FORM GST DRC-01B/DRC-03 procedures to notify and recover differences between GSTR-1/IFF and GSTR-3B. Additional changes tighten e-commerce invoice and reporting requirements, refund documentation for unregistered persons, electronic ledger update via RBI e-Scroll, and introduce multiple substituted and new forms for registration, returns, appeals and payments.

Exemption from application of sub-rule 4A of Rule 8 declared for Meghalaya under rule 8(4B) on Council recommendation.
Notification specifies that sub-rule (4A) of rule 8 of the Meghalaya Goods and Services Tax Rules, 2017 shall not apply in the State of Meghalaya, issued under sub-rule (4B) of rule 8 on the recommendation of the Council as an executive specification to disapply that sub-rule within the State's GST framework.

Customs duty exemption for Australia-origin goods depends on tariff entries, quota limits, and proof of origin compliance.
Customs duty exemption is granted for specified goods imported into the Republic of India from Australia, with varying rates across the listed tariff items and tables. In some cases the exemption also extends to Agriculture Infrastructure and Development Cess, and certain goods are subject to annual import quantities, in-quota rates, and annexure conditions. The benefit is available only if the importer proves Australian origin in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.

Suspension of a sub-rule's applicability across States and Union territories, with Gujarat as the solitary exception under Sikkim GST power.
Pursuant to the empowering sub-rule of rule 8 of the Sikkim Goods and Services Tax Rules and on the Council's recommendation, the State Government specifies that the provisions of the identified sub-rule shall not apply in all States and Union territories except the State of Gujarat, thereby delimiting the territorial applicability of that sub-rule.

Exemption from biometric Aadhaar authentication: proviso to sub rule on Aadhaar verification made inapplicable across most jurisdictions, with specific exceptions.
A Central GST notification specified that the proviso to the sub-rule governing Aadhaar-based biometric authentication under rule 8(4A) shall not apply in most States and Union territories, while remaining applicable in certain specified States; subsequent notifications amended the textual provisions and a later notification rescinded the instrument.

Biometric Aadhaar authentication for GST registration is exempted across States and Union territories, except Gujarat.
Biometric-based Aadhaar authentication requirements for GST registration under rule 8(4A) of the Arunachal Pradesh Goods and Services Tax Rules, 2017 are exempted in all States and Union territories other than Gujarat. The specification is issued under rule 8(4B) on the recommendations of the Council.

Reversal of Input Tax Credit: recipients must reverse ITC if suppliers fail to file corresponding returns, with limited re availment.
Amendments require Aadhaar-based biometric authentication with in-person document verification at designated Facilitation Centres for applicants opting Aadhaar, allow specified State/UT exemptions, and auto-populate contact details from Income Tax-PAN linkage. New rule 37A mandates reversal of input tax credit by recipients where suppliers fail to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment if supplier later files; interest applies on failure to reverse. New rule 88C prescribes system-generated intimations (FORM GST DRC-01B) when GSTR-1/IFF liabilities exceed GSTR-3B, requiring payment or explanation within seven days, failing which recovery under section 79 follows.

Designation of Special Courts under income-tax law enables trial of undisclosed foreign income offences in specified Odisha districts.
The Central Government, in consultation with the Chief Justice of the High Court of Orissa, designates three Additional Chief Judicial Magistrate courts in Odisha as Special Courts for the purposes of the Income-tax Act and the Black Money Act, and allocates specified districts to each court, thereby creating territorial jurisdictions for prosecution of offences under those enactments.

De-notification of SEZ land permits conversion of portion to DTA unit and reduces zone area.
The Central Government, invoking the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the SEZ Rules, 2006, de-notifies an area of 9.8270 hectare from the sector-specific SEZ at Sriperumbudur, listing survey numbers and areas and recording a resultant SEZ area of 53.7862 hectares. The decision follows State approval and a recommendation by the Development Commissioner, and provides that M/s. Salcomp Technologies India Pvt. Ltd. will function as a Domestic Tariff Area unit on the de-notified land.

De-notification of SEZ land reduces designated area, producing a resultant SEZ area and permitting parking use.
The Central Government, under the Special Economic Zones Act and Rules, de-notifies 0.7842 hectares from the sector specific IT/ITES SEZ proposed by M/s. Larsen and Toubro Limited, resulting in a revised SEZ area of 4.3265 hectares; the de-notified parcels in Ankhol and Bapod are identified by survey numbers and allocated for use as a parking lot following State Government approval and the Development Commissioner's recommendation.

Special Economic Zone notification establishes a footwear manufacturing SEZ, sets governance committee and deems zone an Inland Container Depot.
Central Government notifies a 116.307 hectare Special Economic Zone at Innagaluru Village for footwear manufacturing after statutory approval under the SEZ Act, lists constituent survey numbers, establishes an Approval Committee with specified ex officio and nominated members including a developer representative, and declares the zone to be deemed an Inland Container Depot for customs purposes, thereby setting the governance, land allocation and customs treatment framework for the SEZ.