Designation of Appellate Commissioners: specified officials authorised to hear transfer pricing and international tax appeals under appeal provisions.
The Central Board of Direct Taxes designates specified Commissioners of Income tax (Appeals), identified by headquarters in the annexed Schedule, to exercise delegated appellate powers over appeals arising under the statutory appeal provisions, specifically covering cases where orders passed by Transfer Pricing or International Taxation officers include grounds relating to arm's length pricing and related penalties; the Schedule maps each appellate commissioner to originating income tax authorities and the classes of cases they will hear.

Special Economic Zone designation: IT/ITES SEZ in Telangana notified, Approval Committee constituted and deemed Inland Container Depot.
Notification designates 2.900 hectares in Nanakramguda Village, Telangana, as a Special Economic Zone for IT/ITES proposed by M/s. Google Connect Services India Pvt. Ltd., recording grant of approval under the SEZ Act for development, operation and maintenance. It lists the survey numbers and areas, constitutes an Approval Committee comprising specified ex officio members and a developer representative, and appoints 12th October, 2022 as the date from which the SEZ is deemed an Inland Container Depot under the Customs Act.

Export quota for broken rice applies only to letters of credit opened before the specified notification, restricting eligible exports.
Notification fixes a time limited export quota of 3,97,267 MT for only broken rice (HS Code 1006 40 00) for 2022 23, applicable until 31 March 2023, while the item's export policy remains 'Prohibited'. Allocation is limited to exports supported by letters of credit opened before Notification No.31/2015 2020 dated 8 September 2022 and where the SWIFT/message exchange occurred prior to that date; distribution procedure will be separately notified by the Directorate General of Foreign Trade.

Threshold reduction under Rule 48 lowers the specified turnover limit for state tax applicability, effective from notified date.
The notification amends the principal State tax notification by substituting, with effect from the first day of October, 2022, the words "twenty crore rupees" with the words "ten crore rupees" in the first paragraph, thereby changing the monetary turnover threshold specified in Notification No. 13/2020 - State Tax dated 31st March, 2021.

Limitation period extension preserves authority to issue show cause notices and allows delayed refund claims after pandemic exclusion.
Extension of the statutory limitation for issuance of show cause notices and recovery orders is directed for specified tax periods, with a pandemic-affected interval excluded from computation of limitation for both issuance of orders relating to recovery of erroneous refunds and for filing statutory refund applications; the measure is made effective from the commencement of the excluded interval under the administrative power to extend limitation.

Rescission of State Tax notification withdraws an earlier tax-rate order while preserving prior actions' legal validity.
The government rescinds the earlier State Tax (Rate) notification No. 45/2017 by exercising statutory power to alter tax-rate notifications on the Council's recommendation, while expressly preserving validity of actions or omissions completed prior to the rescission and specifying the rescission's commencement date to delimit its temporal effect.

GST description change: substitution of goods entry to list fly ash bricks, aggregates and blocks with retrospective effect.
Amendment to a State GST rate notification substitutes the goods description at serial number 1 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" in Notification No. 02/2022-State Tax (Rate); issued under statutory powers and effective from 18th July, 2022.

GST rate amendment: substitution of the prescribed State tax rate in the principal notification, altering the notified tax entry.
The notification amends the principal Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 of the TABLE with 6%, effected under the statutory power on the Council's recommendation and brought into force on the 18th day of July, 2022.

International branch campus registration permits accredited foreign education providers to offer recognised finance and technology programmes under continuing regulatory oversight.
Foreign Universities must rank within the top 500 of the latest QS global overall or subject ranking, while Foreign Educational Institutions must be reputable in their home jurisdiction. Applicants must demonstrate financial capacity, suitable infrastructure and continuity of operations, and file governance approval, academic and financial plans, student-contingency arrangements, a degree-equivalence undertaking and a home-jurisdiction quality audit. Following expert appraisal, the Authority may grant in-principle approval, followed by conditional or unconditional registration.

Harmonized Master List updated: Data Centres and Energy Storage Systems added as infrastructure sub-sectors with qualifying definitions.
The notification updates the Harmonized Master List of Infrastructure sub-sectors by inserting Data Centres under Communication and Energy Storage Systems (ESS) under Energy, each accompanied by footnote definitions and qualifying criteria; the Annexure consolidates the master list across major infrastructure categories and preserves specific descriptive and eligibility specifications for multiple listed sub-sectors.

Tariff value fixation updated for specified edible oils, metals and areca nut; substituted tariff tables now govern import valuation.
The Central Board of Indirect Taxes & Customs, exercising section 14(2) powers under the Customs Act, substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.), specifying tariff values for listed goods (edible oils, brass scrap, areca nut, gold and silver) with stated US$ per unit/tonne figures; the amendment takes effect from 11th October, 2022.

Special courts designation for PMLA section four offences clarifies territorial trial jurisdictions across multiple districts.
Central Government, under the Prevention of Money laundering Act and in consultation with the High Court, substitutes the prior Table with a new Table designating specific Sessions Courts as Special Courts and assigning the territorial districts in which each court is competent to try offences punishable under section 4 of the Act.

Input tax credit rules revised: delayed payment triggers reversal with interest and re availment upon supplier payment.
Registered persons who fail to furnish monthly returns for six continuous months or quarterly returns for two tax periods are specified; reliance on FORM GSTR 2 is removed and reporting, reversal and balance adjustments are redirected to FORM GSTR 3B. A recipient who availed input tax credit but fails to pay the supplier within the prescribed period must reverse the credit and pay interest in FORM GSTR 3B, with re availment permitted upon subsequent payment to the supplier. Several rules and forms are omitted and refund and electronic ledger references are adjusted.

Interest on delayed tax payments calculated on cash ledger debits or unpaid tax, and on wrongly availed input tax credit.
Rule 88B prescribes calculation of interest on delayed tax payment: interest on tax paid by debiting the electronic cash ledger for returns filed late is computed for the delay period beyond the due date; otherwise interest is computed on unpaid tax from its due date until payment; and interest on wrongly availed and utilised input tax credit is computed from the date of utilisation until reversal or payment. The rule defines when wrongly availed input tax credit is considered utilised and how to determine the date of utilisation.

U.S. reportable account classification updated to specify local financial institution categories and modify explanatory reference.
The notification amends rule 114F(5) to substitute three clauses classifying as relevant for any U.S. reportable account: a financial institution with a local client base; a local bank; and a financial institution with only low value accounts. It also revises the Explanation in clause (D) to replace a generic reference to a foreign government with an explicit reference to the United States of America regarding benefits on income from sources within that jurisdiction.

Exchange Rate Determination: statutory customs conversion rates set for specified foreign currencies for import and export purposes, superseding prior notice.
Determination under the Customs Act authority prescribes distinct statutory rates of exchange for specified foreign currencies into Indian rupees for import and export goods, set out in Schedule I (per unit) and Schedule II (per 100 units). The notification supersedes the prior notification while preserving prior actions and fixes the conversion figures to be used for customs valuation and related purposes from the stated effective date.

Aadhaar authentication authorised for listed reporting entities to enable identity verification under PMLA compliance.
Permits specified reporting entities to use Aadhaar authentication for the purposes of section 11A of the Prevention of Money laundering Act, 2002, on the Central Government being satisfied that those entities comply with privacy and security standards under the Aadhaar Act, following consultation with the Unique Identification Authority of India and the appropriate regulator.

E-invoicing threshold reduced, expanding mandatory compliance for more taxpayers under state rules effective October implementation.
Revises the e-invoicing applicability by substituting the prior aggregate turnover threshold with a lower threshold under sub rule (4) of rule 48, Rajasthan Goods and Services Rules, 2017, effective 1 October 2022, thereby increasing the class of registered persons required to comply with mandatory e-invoicing for outward supplies.

Furnishing of GST CMP-08 statement required for the June quarter, with a one-time filing deadline in July.
A proviso requires persons covered by the principal notification to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 by 31st July, 2022, thereby adding a time-bound compliance obligation into the notification's provisos under the State GST framework.

Proviso substitution in GST notification redefines reference to section 22 eligibility, altering applicability under Delhi SGST.
Amendment substitutes in the proviso to Notification No. 65/2017 State Tax the words referring to sub clause (g) of clause (4) of article 279A of the Constitution with the words referring to the first proviso to sub section (1) of section 22 of the Delhi Goods and Services Tax Act, read with clause (iii) of the Explanation to that section, and declares the substitution effective from 1 February 2019.