Commencement of ordinance provisions appointed to take effect retrospectively and specify operative GST amendment sections and applicability.
The State Government appoints 5th July 2022 as the date on which clause (c) of section 11 and section 12 of the Nagaland Goods and Services Tax (Sixth Amendment) Ordinance, 2022 shall come into force, and declares the notification to be effective from that date.

Agriculture Infrastructure and Development Cess exemption withdrawn for anthracite, PCI coal and coking coal, altering Customs notification.
Amendment deletes S. No. 10A and its entries from Notification No. 11/2021 Customs, removing the exemption from the Agriculture Infrastructure and Development Cess for anthracite, PCI coal and coking coal, thereby changing the AIDC treatment for those imported goods.

Customs duty exemption withdrawal removes specified BCD relief for certain coals, coke and ferronickel, altering import tariff treatment.
The Central Government withdraws specified BCD exemptions by omitting table entries from Notification No. 50/2017-Customs, removing exemptions that applied to anthracite, PCI coal, coke and semicoke, and ferronickel; the amendment is made under the Customs Act and Customs Tariff Act and comes into force as specified in the notification.

Export duty adjustment: withdrawal on specified iron ore and steel products, duties amended to nil or prescribed rates.
The notification amends the Customs tariff table by inserting new entries for certain iron ore HS headings with specified duty treatments, replacing several existing percentage export duty entries with Nil for multiple serial entries, and adding new entries for specific stainless steel flat rolled products and bars and rods classified with Nil export duty; the amendment is effective from 19th November, 2022.

Input tax credit rules updated: reversal and re availment tied to supplier payment and GSTR 3B reporting obligations.
Amendments revise procedural compliance and reporting by adding monthly and quarterly return filing defaults as specified noncompliance grounds, and by restructuring input tax credit reversal and re availment: taxpayers who avail credit but fail to pay the supplier within the prescribed time must reverse equivalent credit and pay interest in FORM GSTR 3B after the specified period, with re availment permitted upon subsequent payment; related amendments omit references to FORM GSTR 2, delete several rules and forms, and modify refund and auto notice terminology.

Commencement of Amendment Act provisions appointed; specified sections of the GST amendment brought into force by official notification.
By official notification under the Amendment Act's commencement power, the government appoints the 1st day of October, 2022, as the date on which the provisions of sections 2 to 19, except sections 12 and 13, shall come into force, effectuating a sectional commencement that brings most amendment provisions into effect while expressly excluding two provisions.

Turnover threshold reduction in Jharkhand GST notification reduces registration limit, changing applicability of state tax provisions.
The amendment substitutes the words "twenty crore rupees" with "ten crore rupees" in the first paragraph of Notification No. 13/2020 - State Tax, by Notification No. 17/2022 under sub rule (4) of rule 48 of the Jharkhand GST Rules, 2017, with effect from 1st October 2022, thereby reducing the turnover threshold for applicability of the specified state GST provisions.

GSTR-9 filing period amendment expands covered months and sets a final late-filing cutoff for returns.
Amendment to FORM GSTR-9 instructions in the Rajasthan GST Rules replaces references to April-September with April-October and specifies that returns for that revised period are treated as filed up to the November late-filing cutoff; identical substitutions are made in multiple table entries.

Exchange rate determination: notified rupee conversion rates for listed foreign currencies to apply for import and export customs valuation.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, determines rupee conversion rates for the foreign currencies listed in Schedule I and Schedule II to apply from 18th November, 2022 for imported and export goods, superseding Notification No. 92/2022-Customs (N.T.) except as to prior actions.

Customs exemption for motor cars imported or purchased by the Governor permits duty-free importation during appointment or tenure.
The notification exempts the whole customs duty on a motor car for the use of the Governor of the State when imported or purchased out of bond by the Governor on appointment or during their tenure, exercising the statutory power to grant public-interest exemptions under the Customs Tariff; it identifies the operative description and specifies its effective date.

Extension of time to finalise export modalities for Red Sanders heartwood logs; completion required by the state department.
The Forest Environment & Climate Change Department, Government of Odisha is allowed time up to 6th October, 2023 to finalise modalities for export of the Red Sanders Heart Wood in log form; Notification No. 35/2015-20 dated 07.10.2021 is amended only to extend this timeline while other provisions remain unchanged.

Appointment of Inspector of Agricultural Income tax as State GST officer enabling Commissioner assigned State Tax functions.
Any person appointed as Inspector of Agricultural Income tax is designated an officer under the West Bengal Goods and Services Tax Act, 2017, and shall perform such functions of State Tax officers as may be assigned by the Commissioner of State Tax; the appointment is declared to have effect from 20th July, 2022.

GST amendment: substitution of fly ash products in rate notification, altering product classification and applicability terms.
The Lieutenant Governor, under the proviso to section 10(1) of the Delhi GST Act, has amended Notification No.14/2019-State Tax by substituting in the TABLE against serial number 4 the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby altering the product description for that serial entry. The amendment is effective from 18th July, 2022 and is framed as a further amendment to the principal notification, which was earlier amended by Notification No.04/2022.

Notification amendment substitutes entry to list fly ash bricks, aggregates and blocks, modifying the GST product description.
The notification amends Notification No. 10/2019-State Tax by substituting, against serial number 4 in the Table, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby changing the product description in the notification; the substitution takes effect on 18th July, 2022.

Notification amendment changes the operative deadline under Delhi GST by substituting the date in the sixth proviso.
The notification substitutes the date specified in the sixth proviso of Notification No. 73/2017-State Tax, effecting a change to the operative deadline in that proviso; the amendment is made by the Lieutenant Governor of the National Capital Territory of Delhi under the delegated GST powers on the Council's recommendation and references the principal notification and its earlier amendment.

GST compliance rules updated for suspension revocation, refund processing, interest calculation, and annual return reporting requirements.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revise registration suspension, invoice declarations, re-credit of erroneous refunds, payment modes, interest calculation on delayed tax payment and wrongly availed input tax credit, export refund procedures, and annual return reporting. The amendments also update FORM GSTR-3B, FORM GSTR-9, FORM GSTR-9C, FORM GST PMT-03A, FORM GST PMT-06, FORM GST PMT-07, FORM GST PMT-09 and FORM GST RFD-01, while omitting rule 95A and FORM GST RFD-10B with retrospective effect.

Commencement of Uttar Pradesh GST amendment provisions set for sections 2 to 15 with specific exclusions.
Commencement is fixed for the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 by appointing 1 October 2022 as the date on which sections 2 to 15 are deemed to have come into force, subject to the express exclusion of clause (c) of section 12 and section 13. The notification operates as the statutory commencement instrument for the amendment Act and identifies the precise provisions brought into force from the specified date.

Retrospective commencement of GST amendment provisions fixes the appointed date for key Uttar Pradesh tax changes.
Section 12 and section 13 of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 are brought into force retrospectively by notification, with the appointed date fixed as 5 July 2022. The notification declares that clause (c) of section 12 and section 13 are deemed to have come into force from that date.

Tariff amendment under GST notification expands list to include specified vegetable oils, fats and certain solid fuels.
The State GST rate notification is amended to insert multiple specific tariff entries for various vegetable oils, vegetable fats and their mixtures, and certain solid fuels into the TABLE, renumber an existing serial entry, and substitute the proviso reference in the opening paragraph; the changes are made under the proviso to sub section (3) of section 54 of the Delhi GST Act on Council recommendations and take effect from the stated commencement date.

Pre-packaged and labelled exclusion narrows GST rate schedule entries by excluding pre-packaged and labelled goods from concessions.
Amendment revises GST rate schedule entries to substitute the phrase ", other than pre-packaged and labelled" for prior exclusions across multiple serial numbers, omits certain schedule entries, adjusts specific product descriptions, and removes the term "purified" in one entry; it also replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, requiring package or label declarations as mandated.