Export policy amendment: broken rice consignments entering customs before notification eligible for export, subject to registration and deadline.
The amendment to condition (iii) extends eligibility to broken rice consignments that entered the Customs Station for exportation before 8.9.2022 and are registered in the electronic systems of the concerned Customs custodian with verifiable date-and-time stamps; such consignments may be exported up to 30th November, 2022.

Coal import registration window shortened, changing latest application timing while retaining 75 day registration validity.
Amendment to Policy Condition No.7(ii) of Chapter 27, Schedule I (Import Policy) mandates that importers apply for automatic registration under the Coal Import Monitoring System (CIMS) no earlier than 60 days and not later than 5 days before expected arrival; the Automatic Registration Number remains valid for 75 days and its number and expiry date must be entered in the Bill of Entry to enable Customs clearance.

Due date extension for GSTR-3B returns: administrative amendment shifts the operative filing deadline for affected taxpayers.
The Commissioner of State Tax, exercising powers under the Telangana GST framework and on Council recommendations, extends the due date for furnishing FORM GSTR-3B for the specified month for registered persons required to file monthly returns, and declares the notification effective from the stated effective date, thereby altering the operative filing deadline for compliance purposes.

Exchange rate determination sets official currency conversion rates for customs valuation of imported and export goods effective early November.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, supersedes Notification No. 90/2022 and, with effect from 4th November, 2022, determines specified conversion rates of listed foreign currencies into Indian rupees for valuation of imported and export goods as set out in Schedule I (per unit) and Schedule II (per 100 units), with a later substitution to the Korean Won entry noted.

Commencement of section 13 under the amendment ordinance: provision brought into force by state notification.
A state tax notification, exercising the ordinance's commencement authority, appoints the 5th day of July, 2022 as the date on which section 13 of the Himachal Pradesh Goods and Services (Amendment) Ordinance, 2022 shall come into force, thereby bringing that provision into effect from the appointed date.

State GST rate amendment narrows covered public entities and removes specific conditional exemptions, altering applicability retrospectively.
Amendment to the State Tax (Rate) schedule substitutes "Union territory or a local authority" for broader phrases referencing governmental authorities and entities in specified items of the Description of Service for serial number three, and omits the corresponding entries in the Condition column for those items, thereby removing the previously applicable conditions for those services; the amendment is made on the Council's recommendation under the Chhattisgarh GST Act and is deemed effective from the date a related Central Tax (Rate) notification was enforced.

GST rate amendment: footwear reclassified under a separate low-value rate, superseding previous schedule entries.
Notification No. 21/2021 supersedes a prior supersession and amends Notification No. 1/2017 by omitting serial 225 from Schedule I (2.5%) and inserting a new entry in Schedule II (6%) classifying footwear of low sale value per pair; the notification is deemed to have come into force on the date the corresponding central tax notification was enforced.

Input tax credit reversal: failure to pay suppliers within prescribed period triggers repayment with interest and re availment upon payment.
Rule 37 is revised to require a registered person who availed input tax credit on inward supplies (other than reverse charge supplies) but fails to pay the supplier the value and tax within the time limit under the second proviso to section 16 to pay an amount equal to the input tax credit availed, along with interest under section 50, in FORM GSTR 3B for the tax period immediately following 180 days from invoice issue; if the person subsequently pays the value and tax to the supplier, the reversed input tax credit may be re availed.

Empowerment of Excise Officers to assist GST proper officers with specified personnel limits and immediate commencement.
The Governor empowers and requires Excise Officers up to Superintendent rank and Excise Constables under the Excise Directorate to assist proper officers appointed under the West Bengal GST Act, in addition to their normal duties, for implementation of the Act (notably Chapter XIV). Such assistance is to be provided as required by the Commissioner, subject to specified numerical limits on Superintendents, Sub Inspectors and Constables, and the notification is effective immediately.

Commencement of ordinance provisions: specified provisions except one declared in force from appointed date under statutory power.
The Governor, invoking the power under sub section (2) of section 1 of the Himachal Pradesh Goods and Services (Amendment) Ordinance, 2022, appointed the 1st day of October, 2022 as the date on which the provisions of sections 2 to 15, except section 13, of the Ordinance shall come into force, and the State Taxes and Excise Department notification formally declares those specified amendment provisions operative from the appointed date.

State Tax rate amendment renumbers schedule entries and adds specified edible oils and solid fuels to the taxable table.
Amendment to the State Tax (Rate) notification substitutes "serial numbers 1" with "serial numbers 1AA", re-numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A-1O listing specified goods by tariff headings-primarily various edible vegetable oils and certain solid fuels-into the notification's table, with the amendment taking effect on the stated commencement date.

State tax rate amendment: substituted the notified rate for entry one under Telangana GST, changing the applicable levy.
Amendment substitutes the entry in column (4) against Serial No. 1 in the Table of Notification No. 3/2017-State Tax (Rate) with 6%, effected under the State GST statute on the Council's recommendation and promulgated by Notification No. 08/2022 - State Tax (Rate).

Pre-packaged and labelled goods: amendments narrow Schedule entries and define the term under Legal Metrology rules.
The notification amends the State GST Rate Schedule by substituting uniform wording ", other than pre-packaged and labelled" in multiple column (3) entries, omitting specified serial numbers and entries, and replacing Explanation clause (ii) with a Legal Metrology-based definition of "pre-packaged and labelled" as a pre-packaged commodity whose package or label must bear declarations required under the Legal Metrology Act and rules.

GST rate amendment expands taxable categories, adds new tariff entries and defines pre-packaged and labelled goods.
This State GST rate amendment inserts a new Schedule VII and revises multiple schedule entries to reclassify goods, standardise the recurring descriptor as "pre-packaged and labelled" (or to exclude such items where indicated), add and omit tariff items across schedules, adjust product scope language, and amend Schedule VI gemstone descriptions; it also defines "pre-packaged and labelled" by reference to the Legal Metrology Act and specifies the notification's coming into force date.

GST notification amendment: forward charge option for GTA services and new renting-of-residential entry require invoice declaration.
Amendment to the Telangana SGST rate notification permits suppliers registered under the TGST Act who opt to pay tax on GTA services under the forward charge to apply the entry where they issue tax invoices charging State Tax at applicable rates and include the prescribed Annexure III declaration; it deletes certain words in entry five and inserts entry 5AA listing renting of residential dwelling to a registered person, and adds Annexure III prescribing the supplier declaration.

State GST rate amendments update exemptions and service classifications, omitting, substituting and inserting specified entries.
Amendment revises the State GST rate notification by omitting, substituting and inserting multiple entries to alter tax treatment of specified services. Key changes include deletion of certain postal, insurance and agency service references; insertion of a nil-rated entry for ordinary Department of Posts services; a proportional exemption for tour operator services supplied to foreign tourists for services performed outside India; clarification excluding residential dwellings rented to registered persons from an exemption; narrowing of medical room-charge and training service exemptions; and updated classification language for specified air travel and warehousing services.

Option for Goods Transport Agency to pay GST affects input tax credit eligibility and annual exercise requirements.
Amendments revise GST rate schedule for transport and healthcare services, introducing an option for a Goods Transport Agency to pay GST under forward charge by filing Annexure V; where the option is exercised or where specified lower rates apply, the credit of input tax on goods and services used in supplying those services shall not be taken. The notification inserts new tariff entries for ropeway passenger and goods transport, GTA service conditions, clinical establishment room charges, and expands definitions for key terms; it prescribes timing and irrevocability conditions for the GTA option.

Clearing corporation activity restriction: limited to clearing and settling repo and reverse repo in exchange-traded debt securities.
SEBI amends its earlier notification with retrospective effect from 17 January 2022 to insert a proviso that the Clearing Corporation shall not undertake any activity except that of clearing and settling transactions in repo and reverse repo in the debt securities that are dealt with or traded on a recognised stock exchange.

Limitation period extended for tax assessments and Form GST DRC-03 expanded to capture scrutiny, intimations and mismatch reporting.
The amendment lengthens the limitation period for tax assessment actions by substituting longer time spans with specified commencement dates. Form GST DRC-03 is revised: its heading now references intimation of tax ascertained through Form GST DRC-01A; the list of demand origins is expanded to include scrutiny, intimation via DRC-01A, mismatch categories and audit/inspection/investigation; item entries are amended accordingly; and the table is replaced to require breakdowns for tax/cess, interest, penalty, fee, other amounts, total, and ledger/debit entry details.

Customs tariff amendment revises the classification references for a specified serial entry, changing applicable tariff references.
The Central Government, under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975, amends Notification No. 50/2017 Customs by substituting in the Table against S. No. 404, column (2), the entries "27, 29, 31, 38, 39, 73, 82, 84, 85, 87, 89 or 90", thus revising the tariff classification references for that serial number; issued as Notification No. 56/2022 Customs dated 1st November 2022.