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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Aadhaar authentication permitted for specified reporting entities to fulfil anti money laundering authentication requirements after privacy safeguards.
The Central Government, satisfied that certain reporting entities comply with the privacy and security standards of the Aadhaar Act and after consultation with the Unique Identification Authority and the appropriate regulator, permits the named reporting entities to perform Aadhaar authentication for the purposes of the anti money laundering authentication requirement under the Prevention of Money Laundering Act.

National Savings Monthly Income Account deposits from 1 Oct 2022 bear interest at 6.7% per annum.
The Scheme is deemed to have come into force on 1st October, 2022 and amends paragraph 5 of the 2019 Scheme by substituting the phrase "on or after the 1st day of April, 2020" with "between 1st April, 2020 to 30th September, 2022 (both days inclusive)" and by inserting that deposits made on or after 1st October, 2022 shall bear interest at the rate of 6.7 per cent. per annum.

Kisan Vikas Patra: maturity set at ten years three months and deposits double on maturity.
The Scheme amendment, effective 1 October 2022, sets the maturity period for accounts opened on or after that date at ten years and three months and provides that deposits shall double on maturity. It replaces earlier "on or after 1 April 2020" wording with the transitional span 1 April 2020-30 September 2022 where applicable, and inserts a premature-encashment table specifying amounts payable per Rs.1000 for successive half-year bands up to maturity (Rs.2000).

Disclosure to designated agencies under PMLA expanded to include additional investigative, intelligence, and regulatory authorities for information sharing.
The Central Government amends the G.S.R. 382(E) notification under the Prevention of Money laundering Act, 2002 by inserting additional entries designating investigative, intelligence, regulatory and oversight bodies-including national investigative and fraud offices, state police, regulators as defined in the PMLA rules, trade and external affairs organs, competition and vigilance bodies, multiple intelligence agencies, military intelligence, specified inquiry authorities, and the wildlife crime bureau-as authorities eligible to receive disclosures under the notification.

Pre filing draft offer document enables structured Board review, public comments and mandatory due diligence before an IPO.
A new pre filing framework allows issuers to file a draft offer document with the Board via lead managers, requires simultaneous stock exchange filing and specific promoter identifiers, and obliges lead managers to submit due diligence certificates (new Forms AA, CA, DA). The Board may issue observations within defined triggers; issuers must file updated draft red herring prospectuses, host the updated draft for public comments, incorporate changes, and file the final offer document with supporting auditor and promoter contribution confirmations. Larger issues must engage a credit rating agency to monitor use of proceeds and provide quarterly reports until full utilisation.

Commencement of amended GST provisions: sections 2-15 (except 13) deemed effective from October first by executive notification.
The Governor, under sub section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2022, appoints the 1st day of October, 2022 as the date on which the provisions of sections 2 to 15, except section 13, shall be deemed to have come into force, by departmental notification of the Department of Excise and Taxation.

Commencement of Section 13: the Punjab GST Amendment provision is deemed to have come into force by notification.
The notification exercises the amendment's commencement power to appoint an earlier date on which the specified provision of the Punjab Goods and Services Tax (Amendment) Act, 2022 is to be deemed to have come into force, effectuated by administrative notification and signed by the Financial Commissioner (Taxation).