Agriculture infrastructure and development cess applies on listed precious metal imports excluding specified platinum uses and rhodium.
The notification inserts Serial No. 15A in Notification No. 11/2021 Customs to levy an Agriculture Infrastructure and Development Cess of 1.5% on goods under heading 7110, subject to specified exclusions: platinum and palladium when imported for manufacture of goods under heading 2843, sub heading 3815 12, or catalytic converters under tariff item 8421 32 00 (conditional on compliance with the Customs concessional import rules, 2022), and rhodium.

Customs Tariff amendment removes a specific tariff heading, altering which subheadings fall under the listed entry.
The Central Government, exercising powers under the Customs Act and the Customs Tariff Act, amends Notification No. 50/2017-Customs by substituting the Table entry against S. No. 364B in column (2), replacing the prior list of tariff headings with a revised list that omits one previously listed heading, thereby changing the specific tariff subheadings subject to that Table entry.

Special Additional Excise Duty rate change for diesel exports alters notified export duty rate, effective shortly under statutory powers.
Amends the principal excise notification to substitute the entry in column (4) against the specified serial number in the Table, thereby revising the Special Additional Excise Duty rate for High Speed Diesel for exports. The amendment is issued under the relevant statutory taxation powers, references the principal Notification No. 04/2022-Central Excise and prior amendments, and states the date on which the substitution comes into force.

Special Additional Excise Duty rates amended for petroleum crude production and export of aviation turbine fuel, altering levy entries.
Amendment substitutes the table entries in Notification No. 18/2022-Central Excise: for S. No. 1, column (4) is replaced with "Rs. 8,000 per tonne"; for S. No. 2, column (4) is replaced with "Nil". The change is made under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002 on public interest grounds and comes into force on 2 October 2022.

Input tax credit reversal deadline: amendment mandates reversal if supplier not paid within statutory period, with re claim on payment.
Amendments consolidate reporting into FORM GSTR-3B by removing references to FORM GSTR-2 and certain forms, introduce deactivation for registrants failing to file returns for prescribed continuous periods, and require reversal in FORM GSTR-3B of input tax credit availed on inward supplies (excluding reverse-charge supplies) where the recipient does not pay the supplier within the statutory period; such reversed credit with interest may be re availed upon subsequent payment to the supplier.

Commencement of amendment to state GST law takes effect on appointed date, activating most provisions of Section 7.
The Government appoints the 1st day of October, 2022 as the date on which the amendments introduced by Section 7 of the Kerala Finance Act, 2022 shall come into force, except for subsection (12) of that provision; the notification is issued under clause (b) of sub section (2) of section 1 of the said Act to effect the related changes to the Kerala State Goods and Services Tax Act, 2017.

E-invoicing threshold change lowers applicability, increasing mandatory compliance for taxpayers effective October 1, 2022 statewide.
Amendment to G.O.(P) No.66/2020/TAXES substitutes the earlier aggregate turnover threshold of twenty crore rupees with ten crore rupees for mandatory e-invoicing under sub rule (4) of rule 48, effective 1st October, 2022, thereby expanding the class of registered persons required to issue e-invoices.

Commencement of statutory provision: sub section twelve of section seven is appointed retrospectively as in force under the Finance Act.
The Government of Kerala, invoking clause (b) of sub section (2) of section 1 of the Kerala Finance Act, 2022, notifies that the provisions of sub section (12) of section 7 of the Act shall be deemed to have come into force on the 27th day of July, 2022, thereby appointing a retrospective commencement date for that provision as part of Kerala's GST-related amendments.

Input tax credit reversal: failure to pay supplier within statutory period triggers reversal plus interest and reporting in GSTR-3B.
The notification amends Rajasthan GST Rules to: treat prolonged non filing (six months for monthly filers; two tax periods for quarterly filers) as non compliance; require payment of input tax credit plus interest in FORM GSTR-3B where supplier payment is not made within 180 days with entitlement to re avail credit upon later payment; remove references to FORM GSTR-2 and omit specified forms and rules; and deem an amendment clarifying interest calculation on wrongly availed and utilised input tax credit effective from 1 July 2017.

Commencement of GST Amendment provisions appointed, bringing sections two to fifteen into force on the specified commencement date.
The State Government, exercising the power to appoint commencement dates under the Rajasthan Goods and Services Tax (Amendment) Act, 2022, by notification dated September 30, 2022, designates 1 October 2022 as the date on which the provisions contained in sections 2 to 15 of the Amendment Act shall come into force.

Commencement of amendment provisions activates specified GST Amendment Act sections, excluding one provision, by government notification.
The State Government appoints the first day of October, 2022 as the date on which Sections 2 to 15 of the Madhya Pradesh GST Amendment Act shall come into force, excluding Section 13; the notification is issued under clause (b) of sub-section (2) of Section 1 and formalizes commencement of the specified amendment provisions.

Input tax credit communication: amendments restrict, condition and time-limit availment under Assam GST, altering returns and matching rules.
Amendments revise rules on availment and communication of input tax credit, making self-assessed credit subject to prescribed conditions and requiring reversal with interest where supplier tax remains unpaid. Outward-supply reporting under section 37 is conditioned and may be blocked if prior periods' reports are missing, while substituted section 38 mandates auto-generated electronic statements of inward supplies categorising credits that may or may not be availed because of prescribed supplier behaviours or defaults. Several procedural deadlines and provisions (including omission of sections 42, 43 and 43A) are also altered.

Land customs routes: Phulbari entry amended to list a road to Bangla Bandhu and a Numaligarh pipeline connection.
Amendment to Notification No.63/1994 Customs (N.T.) substitutes the column (4) entry for item (13) at Phulbari (Bangladesh) to specify: (a) the road connecting Phulbari in India and Bangla Bandhu in Bangladesh; and (b) the pipeline of M/s Numaligarh Refinery Ltd. connecting the NRL Siliguri Marketing Terminal in India to Parbatipur in Bangladesh.

Exchange rate fixation updated for Pound Sterling, altering import and export valuation under customs notification effective October.
The Central Board of Indirect Taxes and Customs, exercising powers under section 14 of the Customs Act, 1962, substitutes the Schedule I entry for Pound Sterling in Notification No.78/2022-CUSTOMS (N.T.), fixing distinct rates of exchange for determination of customs value for imported and exported goods; the amendment takes effect from 1 October 2022.

Tariff value fixation for specified edible oils, brass scrap, gold, silver and areca nut alters customs valuation basis.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal non-tariff notification to fix tariff values for specified imports. The substituted tables prescribe USD tariff values per metric tonne or per unit for categories including edible oils (various palm oil and soybean oil grades), brass scrap (all grades), gold and silver in specified forms (with explanations), and areca nut. The amendment is effective from 1 October 2022.

Commencement of HGST Amendment provisions set; most amendment provisions commence on the appointed date with a specified exception.
The Governor, exercising the Act's commencement power, appoints the 1st day of October, 2022 as the date on which the amendment provisions in sections 2 to 15, except section 13, of the Haryana Goods and Services Tax (Amendment) Act, 2022 shall come into force, thereby operationalising those changes under the state GST framework.

Commencement of Section 13: provisions of the Haryana GST (Amendment) Act, 2022 declared to be in force by notification.
The Governor, exercising power under sub section (2) of section 1 of the Haryana Goods and Services Tax (Amendment) Act, 2022, appointed 5 July 2022 as the date on which the provisions of section 13 of that Amendment Act shall come into force under the Haryana Goods and Services Tax Act, 2017, by notification dated 30 September 2022.

GST rule amendments: procedural changes on return non-filing, ITC reversal after prescribed period, and form omissions.
The amendment revises Goa GST procedural rules by adding non-filing of monthly returns for six months and non-filing of quarterly returns for two periods as trigger conditions, removing reliance on FORM GSTR-2 and certain forms, and replacing filing mechanics to require payment of reversed Input Tax Credit plus interest in FORM GSTR-3B after 180 days where the supplier has not been paid; subsequent supplier payment permits re-availment of that credit.

Commencement of Goa GST Amendment: provisions excluding section thirteen appointed to come into force on specified date.
The Government of Goa, under sub section (2) of section 1 of the Goa Goods and Services Tax (Amendment) Act, 2022, appoints the first day of October, 2022 as the date on which sections 2 to 15, except section 13, of the Act shall come into force by official notification.

Additional duty on unblended fuels established; new excise entries set phased applicability for retail petrol and diesel sales.
The notification amends the excise table to impose an additional excise duty on motor spirit (petrol) and high speed diesel (HSD) when sold at retail without required blending. It inserts new tariff entries distinguishing branded and non branded retail supplies with specified additional duty rates, and adds provisos making the petrol entry operative from the November 2022 date and the diesel entry operative from the April 2023 date, while preserving prior treatment before those operative dates.