Engagement of experts and professionals: revised grades, monthly lump-sum remuneration and age eligibility take effect on publication.
The amendment substitutes Schedule III of the principal regulations to prescribe graded monthly lump-sum remuneration and age eligibility for engagement of experts and young professionals. It specifies grades - Young Professional I, Young Professional II, Expert I, Expert II, and Expert III - with stated starting lump-sum monthly pay and a ten percent increase on completion of each year where applicable, and imposes upper age limits for the young professional grades. Effectiveness is tied to publication in the Official Gazette.

Renewal of recognition: clearing corporation authorised for a multi-year term under securities contract regulations, subject to compliance.
SEBI has renewed recognition of National Commodity Clearing Limited under the Securities Contracts (Regulation) framework, exercising powers under the Securities Contracts (Regulation) Act, 1956 and Regulation 12 of the relevant 2018 Regulations; the renewal is granted for a fixed term and is expressly subject to compliance with conditions specified by SEBI and any additional conditions that may be prescribed or imposed thereafter.

Registration threshold reduced under J&K GST Rule 48, narrowing taxable person eligibility and lowering the turnover trigger.
Exercising powers under Sub Rule (4) of Rule 48, the Government amends Notification No. S.O. 39 dated 29 01 2020 read with S.O. 89 dated 10 03 2022 to substitute the notified turnover threshold with ten crore rupees, effective from the first day of October, 2022, thereby lowering the turnover benchmark for GST registration eligibility under the Jammu and Kashmir SGST Rules.

Concessional import regime requires prior IGCR registration, continuity bond, detailed records and monthly compliance statements.
The rules require importers to file one time prior information (Form IGCR 1) to obtain an IIN and to furnish a continuity bond when availing notification benefits. Importers must declare IIN and bond details in the bill of entry, maintain detailed records, and submit monthly statements on the common portal. The regime prescribes controls for job work, unit transfer and end use supplies, permits re export or duty payment for unutilised or defective goods, allows clearance of capital goods after depreciation, and enables recovery and penalties for non compliance.

De-notification of SEZ land reduces designated area and reallocates parcels for state infrastructure projects.
The Central Government has de-notified a 36.4920 hectare portion of an existing Special Economic Zone for IT and ITES in Tamil Nadu, following the developer's proposal, State Government approval, and the Development Commissioner's recommendation; the parcels identified as not commercially used are to be handed over to the State for infrastructure projects, and the notification specifies affected survey numbers and the resultant SEZ area after deletion.

Export duty imposed on specified rice products, applying to paddy, brown rice and milled rice exports.
Amendment to the Second Schedule to the Customs Tariff Act inserts new entries imposing a 20% export duty on rice in the husk (paddy or rough) and husked (brown) rice, and a separate 20% export duty on semi-milled or wholly-milled rice, whether or not polished or glazed, with an explicit exclusion for parboiled rice and Basmati rice.

Export prohibition on broken rice restricts shipments while allowing limited transitional consignments under narrow conditions.
Export of broken rice under HS code 1006 40 00 is amended from Free to Prohibited effective 9th September, 2022; transitional arrangements in Para 1.05 are not applicable. Limited exports are allowed for consignments where loading began before the notification, where shipping bills were filed and vessels berthed/anchored with rotation numbers allocated before the notification (subject to port confirmation), and where consignments were handed to or entered Customs and registered in electronic systems prior to the notification with verifiable date/time stamps.

Customs exemption procedures updated: importers and recipients must follow concessional import rules and current trade policy references.
The notification amends the exemption for import of specified precious metals by inserting a proviso requiring importers and exporters receiving supply for the intended purpose to follow the procedure in the Customs (Import of Goods at Concessional Rate of Duty) Rules, as amended, and by substituting older policy circular references with updated policy circulars and corresponding provisions of the Foreign Trade Policy and Handbook of Procedures, thereby aligning exemption compliance with current foreign trade procedures.

Customs concessional import procedure: importers and recipients must follow the Import of Goods at Concessional Rate of Duty Rules, ensuring compliance.
Importers and exporters receiving supplies of gold, silver, platinum and their alloys imported by nominated agencies and status holders must follow the procedural requirements in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, as amended, thereby making compliance with the Rules' documentation, certification and verification processes mandatory for entitlement to the concession under Notification No. 56/2000.

GST exemption powers are corrected to rely solely on section 11(1), removing the reference to section 16(1).
Correction of the enabling provision for the amendment to the State GST notification dated 14 November 2017 removes the reference to section 16(1). The amendment is to be read as made solely in exercise of powers under section 11(1), on the recommendations of the Council.

SGST notification rescission is clarified by replacing amendment wording with an express rescission formulation.
Madhya Pradesh SGST corrigendum corrects the wording in Notification No. F-A-3-81-2017-1-V(53), dated 26 July 2022. The phrase "Following further amendments in this" is substituted with "rescinds the", clarifying that the relevant regulatory action is rescission.

Specified income notification grants tax-exempt status for regulator fees and interest subject to non commerciality and compliance.
Central Government notifies Haryana Electricity Regulatory Commission as entitled to specified income treatment for fees received under the Electricity Act and interest on government grants and loans and fees; subject to conditions that the Commission shall not engage in commercial activity, that activities and the nature of specified income remain unchanged across the relevant financial years, and that the Commission files its return of income as required under the Income-tax Act.

Specified income exemption for the Central Registry permits tax treatment of certain fees and related interest subject to non commercial conditions.
The Government notifies the Central Registry of Securitisation Asset Reconstruction and Security Interest of India as eligible for specified income treatment, limited to fees from security interest transactions, CKYC transactions, RTI application fees, and interest on these amounts and on fixed deposits, subject to conditions that the Registry not undertake commercial activity, maintain unchanged activities and income nature, and file returns as required; the notification is retrospective for specified earlier financial years and applies to the 2022-2023 year.

Appointment of Additional Commissioner (Appeals) confers authority to exercise appellate powers under section 107 for state GST appeals.
The Governor, invoking section 3 of the Himachal Pradesh GST Act and rule 109A, appoints Sh. Hitesh Sharma as Additional Commissioner (Appeals) for all zones to carry out the purposes of section 107; he shall exercise the powers of the Additional Commissioner (Appeals) in addition to his existing assignments.

SEZ de-notification rescinds prior notification and allows redevelopment as integrated township following state NOC and developer.
The Central Government rescinds the prior notification designating the Hinjewadi sector-specific SEZ for Electronic Hardware and Software including IT and ITES, withdrawing SEZ status for the entire identified area following the developer's proposal, the State Government's No Objection Certificate and redevelopment intent under its Integrated Township Policy, and the Development Commissioner's recommendation; the rescission is subject to a savings clause preserving prior actions or omissions.

Turnover threshold reduction for GST registration: state lowers taxable turnover threshold modifying eligibility and compliance from October.
Amendment to the Bihar GST notification substitutes the previously stated turnover threshold with a lower figure in Notification No. S.O. 110 (dated 6 May 2020), effective 1 October 2022, thereby changing the turnover threshold that determines registration and compliance applicability under the Bihar Goods and Services Tax Rules pursuant to subrule (4) of rule 48.

Control of income-tax authorities establishes supervisory subordination of commissioners while preserving appellate discretion.
The notification establishes administrative subordination: specified Chief Commissioners of Income-tax are subordinate to designated Principal Chief Commissioners, and specified Commissioners of Income-tax (Appeals) Units are subordinate to those Chief Commissioners or, as listed in a second schedule, to Principal Chief Commissioners; schedules list the precise headquarters-based mappings. It expressly preserves the discretion of Commissioners of Income-tax (Appeals) in exercising appellate functions. The notification is effective from publication in the official Gazette and notes subsequent textual amendments to the schedules.

Due date extension for FORM GST PMT-06 allowed for April returns until the extended deadline.
The Commissioner, under the first proviso to sub rule (3) of rule 61 of the Delhi GST Rules, extended the due date to deposit tax required under the proviso to sub section (7) of section 39 for payments made in FORM GST PMT-06 for the month of April 2022, thereby establishing an alternative deadline for that specific deposit obligation.

Exchange rate determination: notified conversion rates for specified foreign currencies for import and export goods, effective early September.
The Central Board of Indirect Taxes and Customs determines distinct rates of exchange for specified foreign currencies to be used for imported goods and export goods, superseding the earlier notification except as to prior actions, and sets those operative rates in two annexed schedules with an effective date.

Proper-officer function assignment authorises return scrutiny and assessment for specified taxpayers through the Scrutiny Module under GST procedures.
Assignment of proper-officer functions under the Telangana Goods and Services Tax Act, 2017 is made to the Deputy Commissioner (STU-1), Abids Division, for specified taxpayers. The functions include assessment under section 73 and scrutiny of returns under section 61 for the identified financial years, including issuance relating to GSTR-9 and ASMT-10. Assessments must be undertaken only through the Scrutiny Module following the prescribed procedure under the TGST and CGST Acts, 2017.