Customs exemption expanded to add specific IT/electronics inputs including camera lens components, liquid crystal polymer, palladium compound, and EV batteries.
Amendments expand the scope of customs exemption notifications to add and revise specific duty-free inputs for IT and electronics manufacture: revising ferrite descriptions, adding Liquid Crystal Polymer, inserting Palladium Tetra Amine Sulphate and connector parts, including battery components for electrically operated vehicles, and creating separate nil-duty entries for camera lenses and inputs used in manufacture of Camera Module lenses.

Social Welfare Surcharge exemption on gold imports rescinded, restoring surcharge liability and withdrawing prior customs exemptions.
The notification rescinds earlier customs exemptions that had excluded gold imports from the Social Welfare Surcharge and had exempted the Social Welfare Surcharge leviable on the Agriculture Infrastructure and Development Cess for gold and silver, thereby restoring surcharge and related levy obligations for affected imports, subject to actions already completed under the rescinded notifications.

CNG blended with biogas exempted from excise to the extent of tax on the biogas, subject to recordkeeping and quarterly reconciliation.
The notification exempts Compressed Natural Gas (CNG) blended with Biogas or Compressed Biogas (CBG) from excise duty to the extent of tax paid on the Biogas/CBG contained in the blended fuel, subject to manufacturer compliance: maintain detailed blending records at registered premises, submit quarterly reconciliation statements certified by the statutory auditor to the jurisdictional Commissioner by the 10th of the month following each quarter, and pay any short-paid duty with applicable interest after reconciliation.

Social Welfare Surcharge exemptions expanded to additional tariff headings with new schedule entries and specified exclusions.
Amends the Customs notification on Social Welfare Surcharge exemptions by substituting the proviso to expand referenced serial identifiers, altering specific tariff lines in the Table (including a parenthetical exclusion and insertion of additional headings), and inserting new serial entries that define eligible headings while carving out items already covered under earlier schedule entries, thereby refining the scope of goods receiving SWS exemption under the notification.

Agriculture Infrastructure and Development Cess adjustments impose higher levies on precious metals and specified imported goods, altering concessional entries.
The notification amends Notification No. 11/2021 Customs to revise AIDC rates for specified tariff entries, inserting new items drawn from Notification No. 50/2017 Customs, omitting and renumbering prior entries, and prescribing differentiated cess rates for dore bars, specified precious metal goods, and other gold and silver items. Concessional treatment for dore bars is made conditional on procedural compliance including direct shipment from producer, minimum bar weight, packing list from the mining company, and an assay certificate establishing metal content; certain imports must be by the actual user for refining to specified purities.

Customs duty schedule amendment: tariff rate revisions and targeted import exemptions with conditional testing agency concessions.
The notification amends the customs tariff schedule to add and revise concessional tariff entries, adjust effective duty rates, and insert time bound provisos. It strengthens conditional concessions by deleting and substituting Annexure conditions, provides a new testing agency concession requiring certification, bond, testing/re export or approved destruction, recordkeeping and reporting, and inserts Lists specifying eligible vehicle parts and approved testing agencies.

Fixation of tariff values updated for edible oils, brass scrap, areca nut, gold and silver effective February.
The Central Board of Indirect Taxes & Customs amends the principal customs non-tariff notification by substituting TABLE-1, TABLE-2 and TABLE-3 with revised tariff values for specified imported goods, including edible oils, brass scrap, areca nut, and gold and silver in defined forms, and declares the amendment to take effect from 1 February 2023.

Aadhaar authentication authorised for specified reporting entities to enable identity verification under PMLA compliance.
Authorises the listed reporting entities to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money-laundering Act, 2002, on the basis that they comply with the privacy and security standards under the Aadhaar Act, following consultation with the Unique Identification Authority of India and the securities regulator.

Input tax credit controls tighten through supplier compliance restrictions, reversal obligations, and revised return-filing requirements under Delhi GST.
Delhi GST amendments replace the earlier input tax credit matching framework with an auto-generated electronic statement that identifies credit available and credit restricted on supplier-risk criteria. Eligible credit may be self-assessed, but credit relating to unpaid supplier tax must be reversed with applicable interest and may be re-availed after payment. Outward-supply details and returns are subject to filing conditions, including prior-period compliance, with conditional exceptions for specified persons. The amendments also revise refund rules, interest on wrongly availed and utilised credit, and electronic credit ledger restrictions.

GST rule amendments: omissions and substitutions redefine authority functions and the definition of Authority.
The Kerala Goods and Services Tax (Second Amendment) Rules, 2023 amend the 2017 Rules by omitting rules 122, 124, 125, 134 and 137; substituting the marginal heading of rule 127 from "Duties" to "Functions" and replacing the duty language with a functions enumeration; and amending the Explanation to rule 137 to define "Authority" as the authority notified under the relevant provision of the Act.

GSTR-9 amendment extends reporting to include October filings and specifies a November filing cutoff for affected entries.
The Kerala Government amends FORM GSTR-9 Instructions by substituting references to the reporting period "April, 2022 to September, 2022" with revised wording extending the period to include April, 2022 to October, 2022 and specifying returns filed up to 30th November, 2022 for designated table entries, effective from 15th November 2022.

GST rules amendment revises authority functions, omits specified rules, and updates the Chapter XV definition of Authority.
The Uttar Pradesh Goods and Services Tax (Fifty-Eighth Amendment) Rules, 2023 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 December 2022, unless otherwise provided. The amendment omits rules 122, 124 and 125, and also omits rules 134 and 137. It also substitutes the heading and opening words of rule 127 to describe the Authority's functions, and revises the Chapter XV Explanation definition of "Authority".

Presidential Appreciation Awards conferred to customs officers under statutory awards scheme recognizing specially distinguished service across enforcement and administration.
Presidential Appreciation Certificates and Medals have been conferred on a named list of CBIC officers and staff for a Specially Distinguished Record of Service, spanning vigilance, analytics, prevention, revenue intelligence, GST administration, human resources and accounts. The awards are granted under the established awards scheme for customs and indirect tax personnel as published in the Gazette and are administratively effected by a formal notification signed by the Commissioner (Investigation-Customs).

Anti-dumping duty on Phthalic Anhydride: amendment substitutes a cooperating producer's name in the duty schedule.
Imposition of definitive anti-dumping duty on Phthalic Anhydride imports from specified countries rests on findings of dumping below normal value, material injury to domestic industry and causation; the Central Government had imposed duty under the Customs Tariff Act. Subsequently the designated authority concluded a requested change constituted only a producer name change without altering ownership or business nature, and the notification is amended to substitute the producer's name in the duty table under the statutory antidumping powers.

Specified person recognition for pension fund enables tax-exempt treatment for eligible India investments subject to compliance.
The Central Government specifies the California Public Employees Retirement System as a specified person under clause (23FE) of section 10, granting tax-exempt status to eligible investments in India within the notified period subject to conditions: timely filing of returns, Form No.10BBC certification, quarterly Form No.10BBB reporting, segmented accounts, regulation under California law, exclusive use of earnings for statutory obligations, prohibition on borrowing for Indian investments, no day-to-day participation in investees (monitoring and director rights allowed), and a minimum three-year holding requirement; non-compliance causes ineligibility.

Import policy for urea: authorized fertilizer marketing entities may file import declarations for government account agricultural urea; technical grade urea remains free.
The amendment permits imports of urea through designated State Trading Enterprises (RCF and NFL) and the specified import channel, and expressly authorises Fertilizer Marketing Entities, as designated by the Department of Fertilizers, to file Bills of Entry at Indian ports for import of urea for agricultural purposes on Government account; Technical Grade Urea for non agricultural or industrial use remains free for import.

Companies (Management and Administration) Amendment Rules substitute Form MGT-3 and Form MGT-14 for statutory filings.
The amendment substitutes specified annexure forms in the Companies (Management and Administration) Rules, 2014 by replacing Form MGT-3 with a notice form for the situation, change or discontinuance of foreign registers and replacing Form MGT-14 with a filing form for resolutions and agreements, each prescribing company identification, required data fields, declaration and digital-signature requirements, attachment obligations, and references to penal provisions for false statements.

Companies (Share Capital and Debentures) Amendment Rules, 2023 require dual director certification in Form SH 11 for buy back compliance.
Amendment substitutes Forms SH 7, SH 8, SH 9 and SH 11 and omits Form SH 15, updating templates for share capital alteration and buy back filings; and requires that the return filed in Form SH 11 include a declaration signed by two directors, including the managing director if any, certifying that the buy back complies with the Companies Act and rules. The rules come into force on 23 January 2023.

Late fee rationalisation for GSTR-9: reduced per day rates, capped levy and amnesty for certain delayed filers.
Waiver and rationalisation of late fee under Section 47 for returns under Section 44: for 2022 23 onwards the excess late fee is waived beyond prescribed per day amounts - Rs.25 per day (turnover up to five crore) and Rs.50 per day (turnover above five crore up to twenty crore), each capped at 0.02% of State turnover. An amnesty permits waiver of late fee exceeding ten thousand rupees for returns of 2017 18 to 2021 22 if filed between 1 April and 30 June 2023. The notification is deemed effective from 31 March 2023.

National Savings Monthly Income Account: deposits from 1 Jan 2023 earn 7.1% per annum.
The Scheme confines the previously open eligibility phrasing to the period between 1st October, 2022 and 31st December, 2022 (both days inclusive) and inserts that deposits made under the Scheme on or after 1 January, 2023 shall bear interest at the rate of 7.1 per cent. per annum. The amendment is titled as the National Savings (Monthly Income Account) (Amendment) Scheme, 2023 and is deemed to have come into force on 1 January 2023, with an explanatory memorandum noting no adverse effect from retrospective application.