De-notification of Special Economic Zone rescinds SEZ status, restoring land for company project use under SEZ rules.
The Central Government rescinds the prior notification establishing the sector-specific Special Economic Zone for aluminum at Lapanga, Odisha, at the developer's proposal and with the State's No Objection Certificate and Development Commissioner recommendation; the rescission is made under the proviso to the applicable SEZ rule and preserves actions already done or omitted before rescission.

Input tax credit communication: new ordinance restricts credit availment tied to supplier payment and prior filing compliance.
The Ordinance mandates an auto-generated electronic statement of inward supplies and input tax credit to recipients, prescribes conditions and restrictions under which such reported supplies may prevent availment of credit, and links availment to supplier payment and timely filing of outward-supply details. It bars furnishing current-period outward-supply details or returns where prior-period outward-supply details remain unfurnished (subject to notified exceptions), requires reversal of credit where supplier tax is unpaid with re availment upon payment, and empowers the Government to limit credit discharge from the electronic credit ledger and to amend related notifications retrospectively.

Registration suspension revocation upon filing pending returns; mechanisms added for erroneous refund re credit and UPI/IMPS payments.
Suspension of GST registration for contraventions of section 29(2)(b)/(c) is deemed revoked upon furnishing all pending returns unless already cancelled; Duty Credit Scrips are included in value for supply; taxpayers exceeding turnover notification but not required to issue invoices under rule 48(4) must declare that position when issuing invoices otherwise; erroneous refunds deposited by taxpayers shall be re credited to the electronic credit ledger by the proper officer via FORM GST PMT-03A when deposited through FORM GST DRC-03; UPI and IMPS added as payment modes; rule 88B prescribes interest calculation on delayed tax and wrongly availed ITC; refund procedures and multiple GST forms are amended to implement these changes and to add export of electricity specific documentation.

Extension of limitation periods for GST assessment and refund claims, suspending pandemic period for limitation computations.
The notification uses powers under section 168A to extend the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 for recovery of unpaid or short paid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30th September, 2023, and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to erroneous refunds and for filing refund applications under section 54 or section 55.

Notification amendment revises the proviso deadline by substituting the earlier date with a later July date for compliance.
Amendment substitutes, in the sixth proviso of Commercial Taxes Department notification No. S.O. 4 dated 2 January 2018, the earlier specified date with a later date to alter the applicable deadline, effected by a gubernatorial notification issued on the recommendations of the Council and recorded as S.O. 173 dated 29th August 2022.

Self-assessed tax filing requirement: furnish FORM GST CMP-08 for the June quarter by the prescribed July deadline.
The amendment adds a proviso requiring persons covered by notification No. S.O. 212 to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Bihar GST Rules, 2017 for the quarter ending 30th June, 2022 by the 31st day of July, 2022.

Annual return exemption for small taxpayers: registered persons below the specified turnover threshold relieved from filing for fiscal year.
The notification under the first proviso to section 44 of the Bihar Goods and Services Tax Act, 2017 exempts registered persons whose aggregate turnover in FY 2021-22 does not exceed the specified turnover threshold from the obligation to file the annual return for that financial year.

Companies' charge registration: insolvency professionals must sign CHG-1, CHG-4, CHG-8 and CHG-9 for companies under resolution or liquidation.
The amendment inserts a new rule requiring that Form CHG-1, CHG-4, CHG-8 and CHG-9 "shall be signed by Insolvency resolution professional or resolution professional or liquidator" for companies under resolution or liquidation and substitutes updated versions of Forms CHG-1, CHG-4, CHG-6, CHG-8 and CHG-9 in the Companies (Registration of Charges) Rules, 2014, preserving their respective subject matter and procedural fields for registration, satisfaction, receiver notices, extension/rectification applications and debenture charges.

Companies deposits amendment requires auditor declaration in Form DPT-3 and replaces Forms DPT-3 and DPT-4.
The amendment mandates submission of an auditor declaration in Form DPT-3 and substitutes Forms DPT-3 and DPT-4. The revised Form DPT-3 is the statutory return for deposits and one time disclosure of money or loans not considered deposits, requiring company identity, deposit particulars, net worth calculations, liquid asset details, charge particulars, specified-source loan disclosures, auditor certification and prescribed attachments. The substituted Form DPT-4 records deposits existing at commencement of the Act, requiring totals, breakdowns, repayment arrangements, auditor's certificate, depositor list, and authorised signatory declarations.

Director KYC forms require DIN, PAN, Aadhaar, address proof, OTP verification, declarations and professional certification.
The amendment substitutes the Annexure to the 2014 Rules to replace e form DIR 3 KYC and web form DIR 3 KYC WEB, prescribing DIN and detailed identity, contact and address particulars (including mandatory PAN for Indian nationals, Aadhaar, passport, voter and driving licence where applicable), uploadable identity and address proofs, OTP verification for mobile and email, director declarations of truthfulness, and professional certification requirements with attendant liabilities under the Companies Act.

Export prohibition on wheat flour products restricts shipments; government-to-government exceptions require prior permission and quality certification.
Export of wheat and wheat-derived flours under HS Code 1101 is amended from Free to Prohibited, with limited exceptions allowing exports only where the Government of India grants permission to other countries for food security needs upon their request. Approved shipments under this exception must have a Quality Certificate issued by the Export Inspection Council or its authorised agencies. Transitional arrangements under the Foreign Trade Policy are not applicable, and Inter-Ministerial Committee recommendations remain a procedural element for approvals.

Export restriction: exemption for wheat and meslin flour removed, now subject to export controls and restrictions.
The Central Government withdraws the prior exemption for Wheat or Meslin Flour (HS Code 1101) from export restrictions and bans under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, with other items listed in the earlier notification remaining unchanged.

Pending pre GST works contract payments require calculation of tax incidence under GST and implementation of the SOP by executing agencies.
The SOP directs executing agencies to compute and compare pre GST (VAT/central excise/service tax) and post GST tax incidence for works contracts awarded pre 1 July 2017 but executed partly or wholly after that date, requiring itemised classification of goods and services, verification against project estimates, allowance for Input Tax Credit and transitional credits, and certification where necessary; it prescribes that JGST Act applies to works not completed and invoiced by 30.06.2017, that contractual values shall not be revised absent express contract clauses, and that agencies must implement the annexed calculation format to determine payable balances.

SEZ denotification: rescission of Biotechnology SEZ notification with land use restrictions and developer undertakings enforced.
The Central Government rescinded the notification notifying 22.327 hectares as a Biotechnology SEZ at Village Owale, Thane, following a recommendation by the Development Commissioner; the State issued a No Objection Certificate and the developer undertook that de-notified land will be used only in accordance with applicable industrial policies, land use guidelines, master plans and departmental instructions; rescission effected under the proviso to rule 8 of the SEZ Rules, saving prior actions or omissions.

De-notification of SEZ land permits conversion of specified parcels for non SEZ IT/ITES infrastructure following statutory approvals.
The Central Government, exercising powers under the Special Economic Zones Act and Rule 8 of the SEZ Rules, de-notifies specified survey parcels totaling 1.0521 hectares from the sector specific IT/ITES SEZ at Mahadevapura following the applicant's proposal, State Government approval and Development Commissioner recommendation, thereby revising the SEZ's notified area to 11.3079 hectares; the de-notified land will be used for IT/ITES infrastructure under Non SEZ status.

Import policy change: Artemia cyst reclassified from restricted to free, enabling unrestricted imports under the ITC framework.
The import status of artemia cyst under the relevant ITC (HS) heading is amended from Restricted to Free, effected under powers granted by the Foreign Trade (D&R) Act and the Foreign Trade Policy; the notification updates Schedule I (Import Policy) of the ITC (HS) 2022 to permit unrestricted import of artemia cyst.

Registration threshold reduced for composition eligibility under Himachal Pradesh GST, lowering turnover limit and altering notification reference.
The amendment substitutes the previously prescribed twenty crore rupees threshold with ten crore rupees in the first paragraph of Notification No. 13/2020-State Tax, under the powers of sub-rule (4) of rule 48 of the Himachal Pradesh GST Rules, 2017, effective from the first day of October, 2022.

Non carrying Companies Removal: name removal rules require physical verification under section 12(9) confirming no business operations.
The rules amend Forms STK 1, STK 5 and STK 5A to require that the forms record that a company "is not carrying on any business or operations, as revealed after the physical verification carried out under sub section (9) of section 12," and allow listing of multiple companies identified by such verification; the amendment also provides the short title and commencement upon Gazette publication.

E-invoicing threshold lowered for registered taxpayers under the state GST framework from October 2022.
E-invoicing is made applicable under the Uttar Pradesh Goods and Services Tax Rules by amending the turnover threshold in the existing notification. The substitution reduces the aggregate turnover limit from twenty crore rupees to ten crore rupees, with effect from 1 October 2022, for taxpayers covered by the notification issued under rule 48(4).

Tax exemption for pollution control board income conditioned on noncommerciality, unchanged activities, and specified return filing.
Specified categories of income of the Andhra Pradesh Pollution Control Board are notified as exempt under clause (46) of section 10 of the Income tax Act, including consent fees, analysis and survey fees, central board reimbursements for monitoring programmes, biomedical authorization fees, cess reimbursements and appeal fees, government grants, RTI fees, non commercial sale of law books, interest on staff loans, miscellaneous receipts and interest on these incomes. The exemption is conditional on no commercial activity, unchanged nature of activities and incomes across years, and specified return filing compliance; retrospective application is stated as subject to a pending special leave petition.