Corrigendum to customs notification corrects taluka name in inland container depot entry, updating the published record accordingly.
Correction to the list of inland container depots for loading and unloading goods by way of corrigendum: the entry wording "Taluka Manaba, Distt. Morbi" is to be read as "Taluka Maliya, Distt. Morbi", thereby rectifying the published notification's place-name.

Exchange rate revision for Pound Sterling alters import and export valuation under Customs Act, effective immediately.
The Central Board substitutes the serial entry for Pound Sterling in Schedule I of Notification No.78/2022 CUSTOMS (N.T.), prescribing separate rupee equivalences for imported goods and for export goods to be used for customs valuation and tariff calculations, effective from the operative date stated in the notification.

E-invoicing threshold reduced, expanding applicability to more taxpayers under GST and requiring compliance from lower turnover businesses.
The notification amends West Bengal Notification No. 441 F.T. by substituting the words "twenty crore rupees" with "ten crore rupees" in the first paragraph, thereby making e invoicing mandatory for taxpayers whose aggregate turnover exceeds ten crore rupees, with effect from 1 October 2022.

Annual return filing exemption for low-turnover GST registrants removes the annual return obligation for the specified fiscal year.
The Commissioner, under the first proviso to section 44 of the Delhi GST Act, 2017, exempts registered persons with aggregate turnover up to two crore rupees from filing the annual return for financial year 2021-22, on the recommendations of the Council, providing limited compliance relief for eligible low-turnover taxpayers.

Export restriction on high-resolution geospatial data; attributes for listed sensitive installations restricted, owner-published exceptions apply.
Prohibits export of maps and geospatial data that are more precise than the DST-prescribed spatial, gravity and bathymetric accuracy thresholds, and restricts export of specified sensitive attributes for an enumerated list of security, defence, nuclear, aviation, naval and strategic installations. These features must not be labelled or have attributes attached in vector or geo-tagged raster form. Restrictions may be relaxed only where the facility owner has publicly authorised disclosure.

E-commerce import declarations now require Yes/No reporting, while qualifying jewellery exports require transaction and order details.
The regulations revise courier electronic declaration requirements for e-commerce transactions. Form D and Form E require a Yes/No declaration on whether an import is made using e-commerce. Form HA requires additional particulars for qualifying jewellery export consignments, including the e-commerce operator or website name, payment or unique transaction ID, and order number. The amendments take effect upon publication in the Official Gazette.

SEZ de-notification rescission removes prior area designation after developer request, state no-objection, and regulatory recommendation.
The Central Government rescinds the earlier notification designating a Special Economic Zone for Information Technology and Electronic Hardware in Tamil Nadu after the developer sought de-notification, the State issued a No Objection Certificate, and the SEZ Development Commissioner recommended de-notification; the rescission is effected under the SEZ rules proviso and preserves actions done or omitted before rescission.

Special Economic Zone designation for multi sector free trade warehousing zone confers inland container depot status and creates approval committee
Notification designates a 53.81 hectare area at Ankulapaturu Village as a Special Economic Zone for a Multi Sector Free Trade Warehousing Zone, lists the constituent survey numbers and parcel areas, constitutes an Approval Committee with specified ex officio members and nominees to govern approval functions, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act effective from the notification date.

Annual return exemption for small taxpayers removes filing obligation for eligible registrants for the relevant financial year.
Registered persons with aggregate turnover up to two crore rupees are exempted from filing the annual return for FY 2021-22 under the proviso to the annual return requirement of the State GST law; the exemption is effective from 5th July, 2022 and issued by notification as an administrative compliance relaxation for eligible small taxpayers.

Commencement of Section under Maharashtra GST Amendment: government appointed a commencement date for the provision to take effect.
The Government of Maharashtra, invoking sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2022, by Notification No. 09/2022 State Tax dated 22nd September 2022, appoints the 5th day of July, 2022 as the date on which the provisions of section 13 of the Amendment Act shall come into force.

De notification of SEZ area: central rescission ends IT/ITES SEZ designation allowing repurposing for domestic IT infrastructure.
Central Government rescinds the prior SEZ notification and de notifies the entire remaining SEZ area of 32.2558 hectares at Pallippuram and Vailoor, Kerala, acting under the Special Economic Zones Rules. The rescission follows the developer's proposal, a State No Objection Certificate, and the Development Commissioner's recommendation, and notes the corrected land extent and the intended post de notification use for supporting domestic IT infrastructure, while preserving effects of acts done before rescission.

De-notification of SEZ land permits reallocation to another SEZ after required statutory approvals and recommendations.
The Central Government, exercising powers under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, de-notifies 34.83 hectares from the sector-specific granite processing SEZ in Krishnagiri, Tamil Nadu, after State approval and Development Commissioner recommendation, reducing the SEZ's notified area to 60.71 hectares and allocating the de-notified land to M/s. Cheyyar SEZ; specific survey field numbers for the de-notified parcels are listed in the notification.

SEZ de-notification reduces designated area, enabling conversion of vacated land for crude oil terminal development.
The Central Government, under the Special Economic Zones Act and rule 8 of the SEZ Rules, partially de-notifies 48.5830 hectares from the Mundra Multi-Product SEZ proposed by M/s. Adani Ports and Special Economic Zone Limited, resulting in a revised SEZ area of 8234.1840 hectares; the State Government approved the proposal, the Development Commissioner recommended it, and the developer intends to use the de-notified parcel for crude oil terminal storage, with statutory requirements under the Act satisfied.

Inland Container Depots designated to perform unloading of imports and loading of exports at an added depot location.
The Central Board amends Notification No. 12/97-Customs (N.T.) by inserting a new entry designating a taluka in Morbi district as an inland container depot authorized for unloading of imported goods and loading of export goods, under powers conferred by the Customs Act; a corrigendum corrected the taluka name.

Anti dumping duty on Toluene Di isocyanate continued to address dumped imports and injury to domestic industry.
Continuation of an anti-dumping duty on Toluene Di isocyanate (tariff item 2929 10 20) from China PR, Japan and Korea RP is ordered after a sunset review found continued dumping and injury; producer and country specific duty rates in US dollars per kilogram are specified in a tabular schedule, and the duty is to be levied for five years from Gazette publication, payable in Indian currency with exchange conversion as notified under the Customs Act.

Amendment of producer name updates anti-dumping duty notification for HFC component R-32 imports to reflect cooperating producer name change.
A request to substitute the cooperating producer name in the anti-dumping duty notification for HFC component R-32 was held to be a name change only. The designated authority found no ownership change altering the business's basic nature and recommended amendment. The Central Government amended Notification No. 75/2021-Customs (ADD), substituting "Zhejiang Quhua Fluor-Chemistry Co., Ltd." for "Zhejiang Quzhou Juxin Fluorine Chemical Co., Ltd." in the duty table under the Customs Tariff Act and applicable anti-dumping rules.

Fee and reporting obligations: increased renewal periodicity, higher contribution rates, and new quarterly reporting for insolvency professionals.
Amendments effective 1 October 2022 revise registration periodicity and strengthen fee, contribution and reporting obligations for insolvency professionals and insolvency professional entities. Renewal periodicity reference is increased to twenty years; regulation 7 prescribes five-year renewal fee cycles, elevates entity and individual fee rates, substitutes the professional-fee contribution rate to one per cent., and introduces a quarterly fee for entities under regulation 7(2)(cb) payable within thirty days with a corporate-debtor-wise statement in Form EA. Form G is substituted to accommodate annual entity reporting and payment reconciliation.

Regulatory fee on resolution plans where recoveries exceed liquidation value, plus fee on professional service costs payable to Board.
A regulatory fee is payable to the Board where an approved resolution plan yields a realisable value to creditors exceeding liquidation value, applicable to plans approved on or after the commencement date. Additionally, a regulatory fee is payable on the portion of insolvency resolution process costs for hiring professionals or other services by the interim resolution professional or resolution professional, with payment to be made in the manner specified for insolvency professional fee collections.

Information utility fee obligation revised: higher turnover-based fee and interest on delayed payment effective October.
Amendment raises monetary thresholds in Regulations 4 and 6 of the Information Utilities Regulations, 2017 and prescribes that an information utility must pay an annual fee equal to ten percent of turnover from information utility services for the preceding financial year on or before 30 April each year, with simple interest payable on delayed payments; the amendments take effect from 1 October 2022.

CSR Committee requirement expanded: companies with unspent CSR funds must constitute committees and follow CSR governance rules.
The amendment mandates that any company with amounts in an Unspent Corporate Social Responsibility Account under section 135(6) must constitute a CSR Committee and comply with section 135(2)-(6); omits the earlier sub rule (2); expands and clarifies permissible implementing entities to include section 8 companies, registered trusts and societies with prescribed tax registrations or exemptions, government established or statutory entities, and organisations with an established three year track record; revises Rule 8 threshold language; substitutes an updated Annexure II annual CSR reporting format; and updates the e form CSR 1 entity classification.