Interest income reporting: all interest amounts per account must be reported for tax pre-filling, excluding Jan Dhan accounts.
The addendum abolishes the prior monetary threshold and requires reporting persons to report interest information for every account or deposit holder where any interest accrues in the financial year, excluding Jan Dhan accounts, replacing the earlier cumulative-limit trigger and expanding reportable accounts for return pre-filling.

Delegation of powers: expansion of officer designations authorised to exercise GST statutory powers under existing delegation framework.
The amendment adds a new entry to the principal notification's table, authorising officer designations at the Additional Assistant Director level in GST Intelligence, GST, or Audit to exercise powers under the Central GST and Integrated GST statutes, thereby expanding the roster of officers empowered within the existing delegation framework without changing the substantive statutory provisions.

Customs appointment for specified airport purposes adds an airport for unloading and loading of baggage under customs rules.
The notification amends the principal customs notification by inserting a new table entry designating Agartala airport in Tripura for the specific purpose of unloading of baggage and loading of baggage, thereby adding that airport to the list where limited customs baggage-handling operations are permitted under the existing notification framework.

Prior notice requirement: submit notice via common portal before excavation; licensee must disclose infrastructure and precautions, or excavation may proceed.
Any person exercising a legal right to dig or excavate likely to affect telegraph infrastructure must submit a notice via the designated common portal containing identity, contact, timing, location and purpose. The licensee must promptly disclose relevant telegraph infrastructure details and precautionary measures through the portal; the excavator must follow those measures. If no licensee provides required details within the prescribed time, the excavator may proceed. Damages caused to duly placed telegraph infrastructure attract liability in the form of damage charges computed on restoration expenses.

GST Rules amendment: omission and substitution of specified rules redefines Authority functions under the Act.
Maharashtra amends the Maharashtra GST Rules by omitting rules 122, 124, 125, 134 and 137, substituting in rule 127 the marginal heading "Functions" for "Duties" and replacing duty-oriented wording with a provision that the Authority shall discharge specified functions; and by substituting clause (a) of the Explanation after rule 137 to define Authority as the body notified under sub-section (2) of section 171 of the Act.

Appellate authority under Odisha GST: revised appeal forums assigned by original adjudicator and distinct filing periods for taxpayers and officers.
Rule 109A is substituted to allocate appeal forums by the rank of the original adjudicating officer: decisions of an Additional Commissioner are appealed to the Special Commissioner (Appeals); decisions of Joint Commissioner, Deputy Commissioner, Assistant Commissioner, State Tax Officer or Additional State Tax Officer are appealed to the Additional Commissioner (Appeals); and decisions of Assistant Commissioner or State Tax Officer or Additional State Tax Officer are appealed to the Joint Commissioner (Appeals). Aggrieved persons have three months to appeal; officers directed to appeal have six months from communication of the order.

Government majority ownership exemption continues despite change in control, allowing central government to grant regulatory relief.
The amendment empowers the Central Government to exempt any listed entity from any or all provisions where the Central Government, State Government or public sector company, alone or in combination, directly or indirectly holds majority shares, voting rights or control; the exemption remains valid for the period specified irrespective of any subsequent change in control of the listed entity.

Anti-profiteering enforcement: Competition Commission empowered to assess if tax benefits led to commensurate price reductions.
Empowers the Competition Commission of India to determine 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 by that person, under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council and by exercise of powers under section 171(2).

Proper officer assignment authorises assessment and return scrutiny for specified taxpayers through the prescribed Scrutiny Module procedure.
Proper-officer functions for assessment under section 73 and return scrutiny under section 61 are assigned to the Additional Commissioner (ST) (FAC), Abids Division, for specified listed taxpayers. The assignment covers the financial years 2019-20, 2020-21 and 2021-22 according to the tasks indicated against each taxpayer. Assessments for the listed cases must be undertaken only through the Scrutiny Module and by following the prescribed procedure under the TGST and CGST Acts, 2017.

Special Additional Excise Duty adjustment for diesel modifies export duty rate under central excise notification, effective immediately.
Notification No. 02/2023 further amends Notification No. 04/2022 by substituting the entry in the Table against S. No. 2, column (4) with "Rs. 5 per litre", thereby altering the Special Additional Excise Duty applicable to the specified export tariff item; the amendment is made under the Central Excise Act and Finance Act and comes into force on the 3rd of January, 2023.

Special Additional Excise Duty rates amended for petroleum crude and aviation turbine fuel, effective early January.
The Government, invoking section 5A of the Central Excise Act and section 147 of the Finance Act, substitutes the column (4) entry against S. No. 1 with a revised rate for petroleum crude and substitutes the column (4) entry against S. No. 2 with a revised rate for aviation turbine fuel; the amendment is effective from the 3rd day of January, 2023.