Option to pay tax on goods transport agency services requires supplier registration and invoice declaration, enabling forward-charge taxation.
The notification amends the tax-rate table so that the relevant entry will not apply where the supplier is registered under the DGST Act, 2017, has exercised the option to pay tax on services of GTA under forward charge, and has issued a tax invoice charging State Tax with the prescribed declaration in Annexure III; it also inserts a new entry charging renting of residential dwelling to a registered person and adds Annexure III containing the required invoice declaration.

GST exemption revisions: changes to exempted services, new postal and tour-operator exemptions, and altered service exclusions.
Amendment to the State GST (Rate) notification revises exempt and nil-rated services by omitting, substituting and inserting multiple table entries: removing a limiting phrase for listed serials; inserting a nil rate for certain Department of Posts items (post card, inland letter, book post, ordinary post under 10 grams); listing storage and warehousing of cereals, pulses, fruits and vegetables as exempt; and introducing a partial exemption for tour operator services to foreign tourists for the value of services performed outside India, computed pro rata by days or capped at fifty percent.

Eligibility for enrollment: recognised insolvency professional entities may join as members only if eligible for registration as insolvency professionals.
Regulatory amendments permit recognised insolvency professional entities to be enrolled as professional members only if they are eligible for registration as an insolvency professional, expand eligibility language to include such entities, require disclosure of partners or directors for entity members, exempt certain informational items for entities registered as insolvency professionals, and replace gendered pronouns with neutral, entity appropriate pronouns across the bye laws.

IFSC aircraft import and export procedures set detailed customs filing, inspection, transfer and out charge processes for units.
The amendment establishes procedural rules for IFSC Units importing, procuring, supplying or exporting aircraft via SEZs: filing Bills of Entry or Shipping Bills with IFSC/SEZ endorsements through authorised channels, assessment by the SEZ Authorised Officer on transaction value, designation of the customs airport/port/landing station as place of first receipt, electronic transmission of assessed entries and inspection reports between customs officers and the Authorised Officer, and deemed completion of customs out charge or export upon verification of inspection reports; custody must be maintained by a person approved under section 45 of the Customs Act.

Agriculture infrastructure and development cess applies on listed precious metal imports excluding specified platinum uses and rhodium.
The notification inserts Serial No. 15A in Notification No. 11/2021 Customs to levy an Agriculture Infrastructure and Development Cess of 1.5% on goods under heading 7110, subject to specified exclusions: platinum and palladium when imported for manufacture of goods under heading 2843, sub heading 3815 12, or catalytic converters under tariff item 8421 32 00 (conditional on compliance with the Customs concessional import rules, 2022), and rhodium.

Customs Tariff amendment removes a specific tariff heading, altering which subheadings fall under the listed entry.
The Central Government, exercising powers under the Customs Act and the Customs Tariff Act, amends Notification No. 50/2017-Customs by substituting the Table entry against S. No. 364B in column (2), replacing the prior list of tariff headings with a revised list that omits one previously listed heading, thereby changing the specific tariff subheadings subject to that Table entry.

Special Additional Excise Duty rate change for diesel exports alters notified export duty rate, effective shortly under statutory powers.
Amends the principal excise notification to substitute the entry in column (4) against the specified serial number in the Table, thereby revising the Special Additional Excise Duty rate for High Speed Diesel for exports. The amendment is issued under the relevant statutory taxation powers, references the principal Notification No. 04/2022-Central Excise and prior amendments, and states the date on which the substitution comes into force.

Special Additional Excise Duty rates amended for petroleum crude production and export of aviation turbine fuel, altering levy entries.
Amendment substitutes the table entries in Notification No. 18/2022-Central Excise: for S. No. 1, column (4) is replaced with "Rs. 8,000 per tonne"; for S. No. 2, column (4) is replaced with "Nil". The change is made under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002 on public interest grounds and comes into force on 2 October 2022.

Input tax credit reversal deadline: amendment mandates reversal if supplier not paid within statutory period, with re claim on payment.
Amendments consolidate reporting into FORM GSTR-3B by removing references to FORM GSTR-2 and certain forms, introduce deactivation for registrants failing to file returns for prescribed continuous periods, and require reversal in FORM GSTR-3B of input tax credit availed on inward supplies (excluding reverse-charge supplies) where the recipient does not pay the supplier within the statutory period; such reversed credit with interest may be re availed upon subsequent payment to the supplier.

Commencement of amendment to state GST law takes effect on appointed date, activating most provisions of Section 7.
The Government appoints the 1st day of October, 2022 as the date on which the amendments introduced by Section 7 of the Kerala Finance Act, 2022 shall come into force, except for subsection (12) of that provision; the notification is issued under clause (b) of sub section (2) of section 1 of the said Act to effect the related changes to the Kerala State Goods and Services Tax Act, 2017.

E-invoicing threshold change lowers applicability, increasing mandatory compliance for taxpayers effective October 1, 2022 statewide.
Amendment to G.O.(P) No.66/2020/TAXES substitutes the earlier aggregate turnover threshold of twenty crore rupees with ten crore rupees for mandatory e-invoicing under sub rule (4) of rule 48, effective 1st October, 2022, thereby expanding the class of registered persons required to issue e-invoices.

Commencement of statutory provision: sub section twelve of section seven is appointed retrospectively as in force under the Finance Act.
The Government of Kerala, invoking clause (b) of sub section (2) of section 1 of the Kerala Finance Act, 2022, notifies that the provisions of sub section (12) of section 7 of the Act shall be deemed to have come into force on the 27th day of July, 2022, thereby appointing a retrospective commencement date for that provision as part of Kerala's GST-related amendments.

Input tax credit reversal: failure to pay supplier within statutory period triggers reversal plus interest and reporting in GSTR-3B.
The notification amends Rajasthan GST Rules to: treat prolonged non filing (six months for monthly filers; two tax periods for quarterly filers) as non compliance; require payment of input tax credit plus interest in FORM GSTR-3B where supplier payment is not made within 180 days with entitlement to re avail credit upon later payment; remove references to FORM GSTR-2 and omit specified forms and rules; and deem an amendment clarifying interest calculation on wrongly availed and utilised input tax credit effective from 1 July 2017.

Commencement of GST Amendment provisions appointed, bringing sections two to fifteen into force on the specified commencement date.
The State Government, exercising the power to appoint commencement dates under the Rajasthan Goods and Services Tax (Amendment) Act, 2022, by notification dated September 30, 2022, designates 1 October 2022 as the date on which the provisions contained in sections 2 to 15 of the Amendment Act shall come into force.

Commencement of amendment provisions activates specified GST Amendment Act sections, excluding one provision, by government notification.
The State Government appoints the first day of October, 2022 as the date on which Sections 2 to 15 of the Madhya Pradesh GST Amendment Act shall come into force, excluding Section 13; the notification is issued under clause (b) of sub-section (2) of Section 1 and formalizes commencement of the specified amendment provisions.

Input tax credit communication: amendments restrict, condition and time-limit availment under Assam GST, altering returns and matching rules.
Amendments revise rules on availment and communication of input tax credit, making self-assessed credit subject to prescribed conditions and requiring reversal with interest where supplier tax remains unpaid. Outward-supply reporting under section 37 is conditioned and may be blocked if prior periods' reports are missing, while substituted section 38 mandates auto-generated electronic statements of inward supplies categorising credits that may or may not be availed because of prescribed supplier behaviours or defaults. Several procedural deadlines and provisions (including omission of sections 42, 43 and 43A) are also altered.

Land customs routes: Phulbari entry amended to list a road to Bangla Bandhu and a Numaligarh pipeline connection.
Amendment to Notification No.63/1994 Customs (N.T.) substitutes the column (4) entry for item (13) at Phulbari (Bangladesh) to specify: (a) the road connecting Phulbari in India and Bangla Bandhu in Bangladesh; and (b) the pipeline of M/s Numaligarh Refinery Ltd. connecting the NRL Siliguri Marketing Terminal in India to Parbatipur in Bangladesh.

Exchange rate fixation updated for Pound Sterling, altering import and export valuation under customs notification effective October.
The Central Board of Indirect Taxes and Customs, exercising powers under section 14 of the Customs Act, 1962, substitutes the Schedule I entry for Pound Sterling in Notification No.78/2022-CUSTOMS (N.T.), fixing distinct rates of exchange for determination of customs value for imported and exported goods; the amendment takes effect from 1 October 2022.

Tariff value fixation for specified edible oils, brass scrap, gold, silver and areca nut alters customs valuation basis.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal non-tariff notification to fix tariff values for specified imports. The substituted tables prescribe USD tariff values per metric tonne or per unit for categories including edible oils (various palm oil and soybean oil grades), brass scrap (all grades), gold and silver in specified forms (with explanations), and areca nut. The amendment is effective from 1 October 2022.

Commencement of HGST Amendment provisions set; most amendment provisions commence on the appointed date with a specified exception.
The Governor, exercising the Act's commencement power, appoints the 1st day of October, 2022 as the date on which the amendment provisions in sections 2 to 15, except section 13, of the Haryana Goods and Services Tax (Amendment) Act, 2022 shall come into force, thereby operationalising those changes under the state GST framework.