Exemption for renting residential dwelling clarified to cover proprietors renting personally and exclude proprietorship account rentals, other entry omitted.
The exemption for renting of residential dwelling at S. No. 12 is clarified to cover rentals to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and rents on his own account and not on account of the proprietorship concern; S. No. 23A is omitted.

Exemption for renting residential dwelling to registered proprietors clarified when rental is personal and not on business account.
Amendment inserts an explanation to the renting-of-residential-dwelling exemption: it covers renting to a registered person who is proprietor of a proprietorship concern where the proprietor rents in his personal capacity for use as his own residence and the renting is on his own account and not on account of the proprietorship concern; additionally, a specified entry in the notification is omitted and the amendment is effective from 1 January 2023.

Exemption for renting residential dwelling to proprietor clarified; personal-capacity rentals treated as separate from proprietorship supply.
The amendment inserts an explanation to the exemption at Serial No.12 to cover renting of residential dwelling to a registered person who is a proprietor renting in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; Serial No.23A and its entries are omitted.

Reverse charge applies to specified essential oils; registered recipients liable when suppliers are unregistered.
The notification substitutes S. No. 3A in Notification No. 4/2017 to subject specified essential oils (listed by tariff codes and described as certain peppermint and other mint oils) to the reverse charge mechanism under sub-section (3) of section 9 of the CGST Act, allocating tax liability to the registered recipient where the supplier is unregistered; effective from 1 January 2023.

Reverse charge on specified essential oils under IGST Act applies to supplies from unregistered persons to registered persons.
Amendment under section 5(3) of the Integrated Goods and Services Tax Act substitutes the Table entry for S. No. 3A to list specific HS codes and descriptions for essential oils other than citrus (including peppermint and other mints) and specifies applicability by listing "Any unregistered person" and "Any registered person"; the amendment takes effect from 1 January 2023.

Reverse charge on specified essential oil supplies: amendment designates liable persons and updates applicable tariff entries.
The amendment to Notification No. 4/2017 substitutes S. No. 3A to list HS codes 33012400, 33012510, 33012520, 33012530, 33012540 and 33012590 covering "essential oils other than those of citrus fruit" (including peppermint and other mints) and designates liability columns naming "Any unregistered person" and "Any registered person." The change is made under sub section (3) of section 7 of the UTGST Act and is effective from 1 January 2023.

GST exemption amendment expands exempted feed items and adds pulse husk and concentrates, effective early next year.
The notification amends the CGST rate schedule by substituting the S. No. 102 entry to specify aquatic feed (including shrimp and prawn), poultry feed and cattle feed with explicit inclusions of grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and inserts S. No. 102C under tariff headings 2302 and 2309 to exempt husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda); effective 1 January 2023.

Absolute exemption from IGST on specified aquatic, poultry and cattle feeds and pulse husks for inter state supplies.
The notification amends the IGST rate schedule to grant absolute exemption for inter state supplies of aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed (including grass, hay, straw, supplements, additives, wheat bran and de oiled cake other than rice bran), and inserts a new entry exempting husk of pulses (including Chilka) and certain concentrates (including chuni or churi, Khanda) under the relevant tariff headings.

UTGST exemption expanded to include specified animal and poultry feeds and pulse husks, extending intra territory tax relief.
Amendment to the UTGST rate notification substitutes the entry at serial number 102 to exempt aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed, and related items (grass, hay, straw, supplements, additives, wheat bran and de-oiled cake other than rice bran), and inserts serial number 102C to exempt husk of pulses (including Chilka) and concentrates including chuni/churi and khanda, effective from the 1st day of January, 2023.

GST rate amendment: reclassification of ethyl alcohol, food residues, beverages and school supplies alters taxable treatment.
Amendments substitute entries in Schedules I, II and III of the CGST rate notification to reclassify ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending, to exclude such blending supplies from the denatured spirits entry, to redefine bran and cereal residues with exclusions, to recast fruit pulp or fruit juice based drinks excluding certain carbonated beverages, and to clarify mathematical, geometry and colour boxes, thereby changing taxable classification and rate application for those items.

IGST rate amendment revises classifications for ethanol blending, animal feed residues and beverages, altering applicable tax rates.
The notification amends the IGST rate schedule by substituting entries: ethyl alcohol at 5% limited to supplies to oil marketing companies or petroleum refineries for blending with motor spirit; bran and other cereal or leguminous residues at 5% with specified exclusions for aquatic, poultry and cattle feeds and certain concentrates; fruit pulp or fruit juice based drinks at 12% excluding carbonated fruit beverages; mathematical and geometry boxes at 12%; and ethyl alcohol and denatured spirits at 18% excluding alcohol supplied for blending with motor spirit.

UTGST rate amendments: specified goods reclassified and descriptions refined, altering applicable tax treatment from next January.
The notification amends the UTGST rate schedules by substituting specific entries: clarifying ethyl alcohol supplied for blending with motor spirit in Schedule I (2.5%); redefining bran, sharps and related cereal residues (Schedule I); refining fruit pulp/juice based drinks and excluding certain carbonated beverages (Schedule II, 6%); updating descriptions of mathematical, geometry and colour boxes (Schedule II); and specifying denatured ethyl alcohol and other spirits while excluding alcohol for blending with motor spirit (Schedule III, 9%). The amendments take effect from the first day of January following publication.

Exemption from biometric Aadhaar authentication: proviso to sub rule on Aadhaar verification made inapplicable across most jurisdictions, with specific exceptions.
A Central GST notification specified that the proviso to the sub-rule governing Aadhaar-based biometric authentication under rule 8(4A) shall not apply in most States and Union territories, while remaining applicable in certain specified States; subsequent notifications amended the textual provisions and a later notification rescinded the instrument.

Reversal of Input Tax Credit: recipients must reverse ITC if suppliers fail to file corresponding returns, with limited re availment.
Amendments require Aadhaar-based biometric authentication with in-person document verification at designated Facilitation Centres for applicants opting Aadhaar, allow specified State/UT exemptions, and auto-populate contact details from Income Tax-PAN linkage. New rule 37A mandates reversal of input tax credit by recipients where suppliers fail to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment if supplier later files; interest applies on failure to reverse. New rule 88C prescribes system-generated intimations (FORM GST DRC-01B) when GSTR-1/IFF liabilities exceed GSTR-3B, requiring payment or explanation within seven days, failing which recovery under section 79 follows.

Time limit extension for GSTR-1: due date for November returns in specified Tamil Nadu districts extended.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period November 2022 for registered persons required to furnish return under the Act whose principal place of business is in the listed districts of Tamil Nadu, extending the deadline until the thirteenth day of the month succeeding the said tax period.

Authority for Advance Ruling composition updated: Chandigarh Member's name and designation substituted, effective on Gazette publication.
The notification amends the constitution of the Authority for Advance Ruling in Union territories by substituting the entry for the Member representing the Union territory of Chandigarh with Shri Harsuhinder Pal Singh Brar, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh, under powers conferred by the UTGST Act, CGST Act and GST Rules; the amendment takes effect on publication in the Official Gazette.

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 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.

GSTR-9 filing period extended: returns for April to October 2022 may be filed up to 30 November 2022.
The amendment to the Central Goods and Services Tax Rules, 2017 designates the instrument as the Central Goods and Services Tax (Third Amendment) Rules, 2022 and substitutes in FORM GSTR-9 Instructions paragraph 7, and in the FORM GSTR-9 Table for serial numbers 10-13, references to "April, 2022 to September, 2022" with "April, 2022 to October, 2022 filed upto 30th November, 2022", thereby adjusting the reporting period and filing timeline for those entries.

Due date extension for GSTR-3B filings: September returns may be furnished under the extended statutory deadline.
The Commissioner, exercising powers under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, extends the due date for furnishing the monthly return in FORM GSTR-3B for the month of September, 2022 for registered persons required to file under rule 61 and section 39 of the Central GST Rules.