Commencement date: Section 13 of the GST Amendment Act brought into force on the appointed date.
The State Government, under sub section (2) of section 1 of the APGST Amendment Act, 2022 (Act No.14 of 2022), appoints 5th July 2022 as the date on which the provisions of Section 13 of the Amendment Act shall come into force, by notification issued by the Revenue (Commercial Taxes II) Department.

Commencement of GST amendment provisions: most sections brought into force while one section remains excepted under notification.
The notification appoints 1 October 2022 as the date on which the provisions of the APGST (Amendment) Act, 2022 specified as Sections 2 to 15 (except Section 13) shall come into force, issued under sub section (2) of section 1 and published in the Extraordinary Gazette.

Due date extension for GSTR-3B: filing deadline for September returns shifted to a later date under state notification.
The state government, invoking sub section (6) of section 39 of the Andhra Pradesh Goods and Services Tax Act, 2017 and acting on the Goods and Services Tax Council's recommendation, promulgated a gazetted notification extending the due date for furnishing FORM GSTR-3B by registered persons required to file under sub section (1) of section 39 read with clause (i) of sub rule (1) of rule 61 of the Andhra Pradesh GST Rules, 2017 for the month of September 2022 to the revised deadline specified in the notification.

GST procedural amendments revise return filing defaults, input tax credit reversal mechanics, and prescribed return forms
Amendments revise GST procedural rules by defining return filing defaults for monthly and quarterly filers, setting the effective date with retrospective operation from 1 October 2022, restructuring input tax credit reversal mechanics to require payment of availed credit plus interest in GSTR 3B after 180 days if supplier payment is not made (with re availment upon subsequent supplier payment), and omitting specified rules and forms while shifting certain reporting and reversal obligations into FORM GSTR 3B.

GST rule amendments modify functions, omit several procedural rules, and redefine Authority and its functions.
Chhattisgarh's Fourth Amendment to the GST Rules omits rules 122, 124, 125, 134 and 137; substitutes the marginal heading of rule 127 from "Duties" to "Functions" and rephrases its operative language to require that the Authority "shall discharge the following functions"; and replaces the Explanation to clarify that "Authority" means the Authority notified under the statute governing such notifications, with the amendment deemed operative from the first day of December, 2022.

Rules of origin: criteria and procedures for preferential tariff treatment under the India-Australia trade agreement established.
These Rules set out criteria and procedures for qualifying goods as originating under the India-Australia Agreement, using Harmonized System classification and QVC tests (build up or build down). Origin may arise by being wholly obtained, meeting product specific rules in Annexure B, or satisfying CTSH plus specified QVC. They prescribe valuation rules, treatment of packaging, de minimis tolerances, cumulation, certificate issuance and content (Annexure A), documentation and five year record keeping, verification steps including requests and on site visits, and grounds for denial, suspension and penalties for non compliance.

Goods and services tax rules updated for return defaults, input tax credit compliance, refunds, and form-based filing changes.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 October 2022, revising registration cancellation grounds for non-furnishing of returns, updating input tax credit and return provisions by removing references to FORM GSTR-2, modifying reversal and re-availment rules, expanding refund provisions to include balance in the electronic cash ledger, aligning rule 96 with FORM GSTR-3B, omitting certain forms and rules, and making related consequential amendments.

Special Economic Zone designation establishes an IT/ITES SEZ at Bommasandra with approval committee and ICD status.
Notification designates a 3.0315 hectares area at Bommasandra Village as a Special Economic Zone for IT/ITES proposed by M/s. Siemens Healthcare Private Limited, records grant of a letter of approval under the Special Economic Zones Act, 2005, and lists the constituent survey numbers and areas. The Central Government constitutes the Approval Committee for the SEZ with specified ex officio members and a developer representative as special invitee, and appoints the date on which the SEZ shall be deemed an Inland Container Depot under the Customs Act, 1962.

Countervailing duty name change: producer name amended to KMCT (THAILAND) CO., LTD following designated authority recommendation.
The designated authority found the applicant's request to be a mere name change with no ownership or business-nature alteration and recommended substituting the former producer name with "KMCT (THAILAND) CO., LTD". The Central Government, exercising powers under the Customs Tariff Act and the Rules for identification, assessment and collection of countervailing duty on subsidised articles, has amended the prior countervailing duty notification to replace the producer name accordingly.

De-notification of SEZ: notified area rescinded and land returned for community reserve after state NOC and recommendation.
The Central Government rescinds the notification establishing the IT/ITES Special Economic Zone at Purakkad, thereby de-notifying the entire 13.4415 hectare area. The action follows a proposal by the project proponent, a State Government No Objection Certificate, and the Development Commissioner's recommendation, and is taken under the SEZ regulatory framework. After de-notification, the land will be returned to the Revenue Department for availability to the Forest Department to establish a community reserve; the rescission does not affect actions completed before it.

Anti-dumping duty on stainless-steel seamless tubes and pipes from China PR imposes producer-specific import charges.
An anti-dumping duty is imposed on stainless-steel seamless tubes and pipes under tariff heading 7304 originating in or exported from China PR after findings of dumping, material injury, and causation. The measure covers tubes up to 6 NPS (including non-prime grades), prescribes producer-specific duty rates per MT in USD (with some producers assigned nil rates and a residual rate for others), and includes imports originating elsewhere but exported from China PR. The duty, imposed under section 9A and related rules, is payable in Indian currency for five years, with exchange rate determined as per the Customs Act.

GST rules amendment redefines Authority, replaces duties with functions, and omits specified procedural rules.
The amendment omits specified rules, substitutes the marginal heading to replace "Duties" with "Functions", replaces language turning duties into functions the Authority must discharge, and amends the Explanation to define "Authority" as the body notified under the Act; the changes reframe obligations and excise certain procedural provisions.

GSTR-9 filing period amended to include April through October, with extended filing deadline for affected tax periods under GST rules.
The Rules amend FORM GSTR-9 Instructions paragraph 7 and the Table by substituting references to the previous April-September period with wording covering April through October and specifying filing up to an extended November deadline; substitutions apply to serial entries 10, 11, 12 and 13.

Cooperation and mutual administrative assistance in customs matters expanded to include Japan and the Philippines agreements.
The Central Government amends the principal customs notification to add two contracting states to the list of Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters. It inserts Japan, specifying an Implementing Agreement under the Comprehensive Economic Partnership Agreement and a Practical Arrangement on Information Exchange for customs procedures, and inserts the Republic of the Philippines, specifying an Agreement on Co-operation and Mutual Assistance in Customs Matters.

Reconstitution of Appellate Authority under GST clarifies designated officers and territorial jurisdiction with immediate effect.
The Commissioner, exercising powers under the Act and rules, has superseded the earlier notification and reconstituted the Appellate Authority, preserving prior acts or omissions, and declares immediate commencement. The Authority consists of two Additional Commissioners assigned respectively to North and South Goa and the Deputy Commissioner (Legal) covering the entire State.

GST Rules amendment: omission and restructuring of specified procedural rules and revised Authority functions and definition.
The Gujarat GST (Fourth Amendment) Rules, 2022, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137 of the 2017 Rules; amend rule 127 by changing the marginal heading from "Duties" to "Functions" and substituting the duty clause with a functions clause; and replace Explanation clause (a) after rule 137 to define "Authority" as the Authority notified under subsection (2) of section 171 of the Act.

Form GSTR-9 filing period revised to include April-October; affected returns may be filed by 30th November.
The Gujarat GST (Third Amendment) Rules, 2022, effective from 16 November 2022, amend FORM GSTR-9 instructions to change the reporting period to April 2022 through October 2022 and allow filing of those returns up to 30th November 2022. The amendment substitutes corresponding wording in paragraph 7 and the Table for serial numbers 10-13 to reflect the extended period and the specified filing deadline.

Service tax non-requirement on lighthouse light-dues: past practice of non-levy removes obligation to pay for specified prior period.
The Central Government directs that service tax on light-dues collected under the Lighthouse Act during a specified prior period, which was not levied due to a prevailing practice, shall not be required to be paid, thereby waiving the historical obligation for that period while leaving taxability outside that period unaffected.

GSTR-9 filing period extended to include April-October returns, with filings accepted up to end-November.
Amends FORM GSTR-9 instructions and table entries to replace references to April-September, 2022 with April-October, 2022 and to treat returns filed up to 30th November, 2022 as within that period; the amendment takes effect from 15th November, 2022.

Sovereign Gold Bond Scheme 2022 23 issues tradable, demat eligible gold bonds with 2.5% interest and specified subscription limits.
The Sovereign Gold Bond Scheme 2022 23 issues Gold Bonds as Government of India Stock to eligible resident persons and entities, in one gram denominations with annual subscription ceilings (4 kg for individuals/HUF; 20 kg for trusts). Bonds carry 2.50% fixed interest payable semi annually, are issued at a nominal value linked to the three day average 999 purity gold price (Rs.50 per gram discount for digital payments), are tradable and dematerialisable, redeemable at eight years with premature redemption after five years, and feature taxable interest but exempt capital gains on redemption for individuals.