VAT on liquor revised to a per-rupee levy, altering taxation of foreign and Indian made foreign liquor.
Substitution of Serial No. 2 in the Fourth Schedule to the Delhi Value Added Tax Act, 2004 prescribes a specific per-rupee levy on Liquor (Foreign and Indian Made Foreign Liquor) and declares the amendment effective from the stated commencement date by notification issued under Section 103(1) of the Act, with note of rescission of an earlier notification.

Input tax credit reversal updated; filing obligations and GST form requirements amended, affecting ITC re availment and return filing.
Amendments revise filing obligations, eliminate several references to FORM GSTR-2 and other forms, and reassign reporting and reversal obligations to FORM GSTR-3B. Rule 21 gains clauses addressing continuous non-filing by monthly and quarterly filers. Rule 37 requires payment equal to availed ITC with interest where the recipient fails to pay the supplier within the prescribed period and allows re availment of ITC upon subsequent payment; deemed payment rules for Schedule I supplies and amounts added under section 15(2)(b) are specified. Several rules and forms are omitted and terminology changed to "auto-generated."

Rescission of Notification under section 148 withdraws a prior state tax notification, removing its effect from the notified effective date.
Rescission of a prior state tax notification is effected under section 148 of the Meghalaya Goods and Services Tax Act, 2017 on the recommendation of the Council. The Government, satisfied that rescission is necessary in the public interest, withdraws the earlier notification No.20/2018 State Tax and fixes the withdrawal to take effect from the rescinding instrument's effective date.

Commencement of Meghalaya GST Amendment provisions set varying effective dates for specified sections and clauses.
The Government, invoking clause (c) of Section 1 of the Meghalaya Goods and Services Tax (Amendment) Ordinance, 2022, appoints staggered commencement dates for specified provisions: a group of sections and clauses to come into force on a later date, other clauses and a section to be effective on an earlier date, and an additional section on a separate earlier date; the notification lists the provisions by section and clause and is issued by the Excise, Registration, Taxation & Stamps Department.

Customs amendment updates the quantity limit under CECPA implementation for a specified Table 4 tariff/exemption entry.
The Central Government amended Notification No. 25/2021 Customs by substituting the entry in TABLE 4 against S.No. 7, column (4), with 30,000 tons, as a targeted modification to the operative numerical limit tied to implementation of the India-Mauritius CECPA.

Import exemption for fresh areca nut from Bhutan via designated land customs station permitted subject to registration certificate.
The import policy is amended to allow an annual quantity of fresh (green) areca nut from Bhutan to be imported without the Minimum Import Price, only through the Jaigaon Land Customs Station and subject to a valid Registration Certificate issued by the trade authority.

Rescission of prior state tax notification removes its prospective effect while preserving actions taken before rescission.
Rescission of Notification No.20/2018-State Tax under the State Goods and Services Tax Act is effected on Council recommendations, withdrawing the prior notification in the public interest and operating prospectively while preserving things done or omitted to be done before the rescission.

Rescission of Notification ends extension of refund filing deadline for notified agencies, effective prospectively, preserving prior acts.
The Central Government, invoking section 148 of the Central Goods and Services Tax Act, rescinds Notification No.20/2018 Central Tax that had extended the due date for filing refund applications by notified agencies, withdrawing that extension prospectively while preserving actions taken or omissions before rescission.

Input tax credit compliance requires reversal with interest for delayed supplier payment and removes obsolete return forms.
The amendments strengthen GST return and input tax credit compliance by permitting registration cancellation for sustained return defaults and requiring reversal of credit with interest where supplier payment is not made within 180 days. Credit may be reavailed after payment. References to FORM GSTR-2 are removed, specified credit reversals are routed through FORM GSTR-3B, and obsolete return rules and forms are omitted. Refund applications may include electronic cash ledger balances, while export-related refund compliance is linked to FORM GSTR-3B.

Registration suspension criteria revised - persistent non-filing triggers suspension and input tax credit reversal and reporting changes.
The rules add suspension grounds for registered persons who fail to furnish periodic returns, require reversal and payment of input tax credit with interest where recipients do not remit value and tax to suppliers within the prescribed time, permit re availment of credit upon subsequent payment to the supplier, remove references to FORM GSTR-2, and consolidate reporting and reversal of balance ITC in FORM GSTR-3B while omitting several rules and forms.

GST compliance: failure to file returns triggers suspension and input tax credit reversal obligations under amended rules.
Rules amend GST procedures to add suspension grounds for non-filing (six months for monthly filers; two tax periods for quarterly filers), remove references to FORM GSTR-2 and FORM GSTR-3, shift reporting and reversal obligations to FORM GSTR-3B, require reversal of input tax credit (with interest) where supplier payment is not made within the specified period with re availment permitted upon subsequent payment, and omit multiple rules and specified forms while updating refund and auto generation wording.

Commencement of amended GST provisions takes effect, excluding specified parts of the amendment framework.
Amended Arunachal Pradesh GST provisions were brought into force from 1 October 2022. The notified commencement covers sections 12 to 15 of the Arunachal Pradesh Goods and Services Tax (First Amendment) Act, 2022, while excluding clause (c) of section 12 and section 13.

Commencement of Finance Act provisions notified for specified GST amendments to take effect from notified date in official gazette.
The Central Government notifies 1 October 2022 as the commencement date for sections 100 to 114 of the Finance Act, 2022, excluding clause (c) of section 110 and section 111, thereby bringing those specified amendments into force for central GST matters under the statutory power vested by clause (b) of sub section (2) of section 1 of the Act.

Recomputation of income without surcharge and cess deduction permits taxpayers to apply, pay revised tax and notify assessing officer.
Taxpayers who previously claimed and were allowed a deduction for surcharge or cess under section 40 may apply for recomputation of total income without that deduction by filing Form No. 69 electronically with the Principal Director General/Director General of Income-tax (Systems) by the prescribed deadline; those offices will set procedures and forward applications to the Assessing Officer, who will amend the order, recompute income, issue a notice under section 156 for payment of any tax due for the relevant and affected subsequent assessment years, and the taxpayer must file Form No. 70 to intimate payment within thirty days.

Special Economic Zone de-notification reduces notified area and permits conversion of specified land into an industrial park for DTA.
The Central Government de-notifies 215.2600 hectares from the Multi-Product Special Economic Zone proposed by M/s. AMRL Hitech City Limited in Tamil Nadu, reducing the notified SEZ area to 803.9650 hectares, pursuant to the developer's proposal, State Government approval and the Development Commissioner's recommendation; the de-notified land is to be used as an industrial park for the Domestic Tariff Area and the notification lists the survey numbers and hectare measurements for each parcel.

De-notification of SEZ land restores specified parcels to original landholders, reducing the SEZ area and formalizing the amendment.
Central Government, under the Special Economic Zones Act and Rules, de-notifies 516.3049 hectares from a Multi-Product SEZ, reducing the SEZ to 1136.7881 hectares. The measure follows the SEZ promoter's proposal, the Development Commissioner's recommendation and State Government approval to return the specified survey parcels to respective farmers; the notification lists each affected village survey number and area and confirms statutory requirements for de-notification have been met.

Customs tariff amendments update import classifications and add cesium formate to specified import entries effective late September.
Amendment to ANNEXURE List 33 of Notification No. 50/2017-Customs substitutes item 3 column (2) with "8413, 8414 or 8481", inserts tariff subgroup "2915" after "3104 20 00" in item 14 column (2), and expands item 14 column (3) to include "Oil and Gas wells specific Cement Additives and Cesium Formate"; amendment effective 28th September, 2022.

Export period extension for broken rice permitted under foreign trade policy until 15 October 2022.
Export of broken rice (HS code 1006 40 00) permitted under Notification No.31 dated 08.09.2022 read with Notification No.34 dated 20.09.2022 is extended from 30 September 2022 to 15 October 2022, with all conditions in those notifications remaining unchanged and the extension coming into force immediately.

First Schedule amendments narrow exclusions for specified financial negotiable instruments and powers of attorney while deleting another entry.
The First Schedule to the Information Technology Act, 2000 is amended to revise exclusions concerning negotiable instruments and powers of attorney. Negotiable instruments remain excluded except for cheques and specified demand promissory notes or bills of exchange issued in favour of or endorsed by regulated financial entities. Powers of attorney authorising such regulated entities to act for, on behalf of, and in the name of the executing person are also excluded from the relevant Schedule entry. Serial number 5 and its related entry are omitted.

Appointment of Advance Ruling Authority member: Additional Commissioner of Central Tax named to replace outgoing member under GST provisions.
Amendment to a Maharashtra GST notification substitutes the listed member of the Advance Ruling Authority by naming Mr. M. Ram Mohan Rao, identified as Additional Commissioner of Central Tax, in place of the prior appointee; the change is made under powers granted by the Maharashtra Goods and Services Tax Act and published by the Finance Department in the Government Gazette.