Exchange rate determination for customs valuation of imports and exports, superseding earlier notification and fixing new rates.
Central Board of Indirect Taxes and Customs determines rates of exchange for specified foreign currencies into Indian rupees for customs purposes, effective from 2nd December, 2022, superseding the earlier notification except as to prior actions. The determination provides separate rates for imported and export goods in Schedule I and sets rates per one hundred units for certain currencies in Schedule II, thereby governing customs valuation and related import/export calculations.

Appointment of Central Excise appellate officers grants authority to decide post-cutoff appeals within specified territorial jurisdictions.
Any Commissioner of Central Excise and Service Tax (Appeals) posted within the territorial jurisdiction of a Principal Chief Commissioner or Chief Commissioner is appointed as a Central Excise officer and vested with powers under the Central Excise Act, the Finance Act and relevant rules to pass orders in appeal in respect of appeals filed after the stated cutoff within that territorial jurisdiction, as may be assigned, with effect from publication in the Official Gazette.

GST rule amendments revise Authority functions, omit specified procedural rules, and redefine Authority under central law.
The amendment omits certain specified rules, replaces the marginal heading in rule 127 from "Duties" to "Functions" and substitutes duty-oriented wording with a functions-based formulation. The Explanation is revised to redefine "Authority" to mean the Authority notified under the corresponding provision of the Central Goods and Services Tax Act, aligning state rule terminology with the central statutory reference.

SCOMET updates 2022: Appendix 3 amended - export authorisation required; DTA SEZ reporting; SEZ exports regulated.
Annual SCOMET Update 2022 amends Appendix 3 (SCOMET items) to Schedule-2 of the ITC (HS) Classification of Export and Import Items, 2018 by Notification No.46/2015-2020, effective 30 days after issue, to be uploaded on the DGFT web portal. Export of listed SCOMET items is allowed only against an export authorisation unless specifically exempted. No export authorisation is required for supply from DTA to SEZ/EOU but physical export from SEZ/EOU to another country requires authorisation. DTA SEZ supplies must be reported to the SEZ Development Commissioner within one week, and the DC must file an annual report to DGFT by 15 May. Prior DGFT permission is mandatory before entering arrangements that permit foreign site visits, on site verification or access to records/documentation.

GST rule functions redefinition: Authority functions restated and several rules omitted under Odisha GST amendment.
The Odisha GST amendment omits rules 122, 124, 125, 134 and 137 and revises rule 127 by changing the marginal heading from "Duties" to "Functions" and substituting the operative wording so the authority "shall discharge the following functions". The Explanation's clause (a) is replaced to define Authority as the authority notified under sub section (2) of section 171 of the Act. The amendment is made under section 164 of the Act and is effective from the notified commencement date.

Specified income for an international sporting event defined as organiser receipts from named national supporters in India.
The central government notifies the Federation Internationale de Football Association Under-17 Women's World Cup, 2022 as the international sporting event, the Federation Internationale de Football Association as the person, and specifies income arising from receipts from named national supporters as the specified income arising to that person from organising the event in India.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver revised effective early December.
Tariff value fixation is amended by substituting TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) with revised tariff values for specified edible oils, brass scrap, areca nut, and specified forms of gold and silver, issued under the Customs Act authority and coming into force on the stated commencement date.

Designation of real estate agents as persons carrying on designated business or profession under PMLA with turnover threshold.
Notification designates real estate agents, as defined under clause (zm) of section 2 of the Real Estate (Regulation and Development) Act, 2016, and persons providing services in relation to sale or purchase of real estate with annual turnover at or above the specified threshold, as "person carrying on designated business or profession" under the Prevention of Money-laundering Act, 2002.

Designation of real estate agents as regulated reporting entities rescinded, removing the prior PMLA notification and associated obligations.
The Central Government rescinded the earlier notification that had classified Real Estate Agents as persons carrying on designated businesses or professions under the Prevention of Money Laundering Act, thereby withdrawing that regulatory designation and the specific reporting and compliance obligations that stemmed from the prior Gazette notification.

Exemption of deposits under section 51A(4) amended to defer the notified effective date for implementation.
Amendment under sub section (4) of section 51A of the Customs Act substitutes in clause 2 of Notification No.19/2022 Customs (N.T.) the previously stated date with a later date, thereby deferring the notified effective date for the exemption of deposits governed by the notification.

Exemption to deposits under Section 51A extended by substituting the notification expiry date to a later date.
Under the authority of Section 51A of the Customs Act, the notifying authority amends the principal notification by substituting the previously specified expiry date in clause 2 with a later date, thereby extending the period during which the exemption from deposits and from payments through the electronic cash ledger and electronic duty credit ledger remains in effect; no other terms of the original notification are altered.

GSTR-9 filing period amendment updates covered months and prescribes a specified late filing cutoff for returns.
The Sixth Amendment updates FORM GSTR-9 instructions by substituting references to the period April-September, 2022 with April-October, 2022 filed upto 30th November, 2022 in paragraph 7, and similarly replaces period entries in the Table (second column) for serial numbers 10-13 with April, 2022 to October, 2022 filed upto 30th November, 2022, effecting an updated filing window and cutoff.

Export prohibition on organic non-basmati broken rice now governed by existing export notification provisions for export control.
Exports of Organic Non-Basmati broken rice are classified as Prohibited by a new policy condition in the ITC (HS) Export Policy Schedule, while export transactions in organic non-basmati rice (including broken rice) continue to be governed by the provisions and procedural rules specified in the earlier export notification referenced in the new condition.

Anti-dumping duty modification on cast aluminium alloy wheels imposes differentiated duties by producer and trade origin.
The Central Government amends the anti dumping notification on Cast Aluminium Alloy Wheels (12-24 inches) following the designated authority's mid term review, substituting the operative charging provision and replacing the tariff Table to prescribe differentiated duty rates by country of origin, country of export and by named producers, with duties expressed in a foreign currency per unit weight.

GSTR-9 filing period amended to include an additional month, permitting returns filed by the specified extended deadline.
The amendment revises FORM GSTR-9 instructions by replacing references to April-September, 2022 with April-October, 2022 and specifying a filing cutoff of up to 30th November, 2022 for the affected table entries (serial numbers 10-13), implemented under section 164 of the Mizoram GST Act and effective on publication in the Official Gazette.

Official website governance requires government-domain hosting, current public information, cybersecurity safeguards, and security audits before launch and major updates.
Website design, development and maintenance must conform to applicable governmental and agency guidelines, and the website must be registered under the gov.in or nic.in domain. Hosting arrangements must account for networking, storage, security, backups and disaster recovery. Content may be organised for easy access and archival retrieval, with outdated material removed or archived to maintain accuracy. Security safeguards must address cyber threats and natural disasters, with security audits by CERT-In-empanelled agencies required before hosting and after major updates.

Customs Tariff Amendment adds classification for flat panel display modules without driver or control circuit, updating related notifications.
Government amends specified miscellaneous exemption notifications by inserting a new tariff entry for flat panel display modules without driver or control circuit for cellular mobile phones (HS 8524 11 00/8524 12 00/8524 19 00). The inserted entries are added at defined positions in the Tables of Notifications Nos. 73/2005, 151/2009, 46/2011, 53/2011 and 69/2011, and where shown include duty rates recorded as zero, indicating concessional/exempt treatment under those notifications.

GSTR-9 filing period extended to include April to October 2022; returns permitted until 30 November.
The amendment to the GST rules revises FORM GSTR-9 instructions and table entries to replace references to April-September 2022 with April-October 2022 and to allow filing of those returns up to 30th November 2022, with the change made under the State's rulemaking power and effective from publication in the Gazette.

Authority for Advance Ruling composition updated: Chandigarh Member's name and designation substituted, effective on Gazette publication.
The notification amends the constitution of the Authority for Advance Ruling in Union territories by substituting the entry for the Member representing the Union territory of Chandigarh with Shri Harsuhinder Pal Singh Brar, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh, under powers conferred by the UTGST Act, CGST Act and GST Rules; the amendment takes effect on publication in the Official Gazette.

Insider trading restrictions in mutual fund units impose trading bans when holding unpublished price sensitive information and mandate compliance controls.
The amendment creates a Chapter governing mutual fund units that bars communication or trading on unpublished price sensitive information except for board-approved legitimate purposes, requires confidentiality agreements and treats recipients as insiders, mandates AMCs and related persons to maintain an internally held structured digital database with audit trails preserved for at least eight years, and imposes internal controls, disclosure and reporting obligations to prevent and investigate leaks.