Rescission of Notification ends extension of refund filing deadline for notified agencies, effective prospectively, preserving prior acts.
The Central Government, invoking section 148 of the Central Goods and Services Tax Act, rescinds Notification No.20/2018 Central Tax that had extended the due date for filing refund applications by notified agencies, withdrawing that extension prospectively while preserving actions taken or omissions before rescission.

Input tax credit compliance requires reversal with interest for delayed supplier payment and removes obsolete return forms.
The amendments strengthen GST return and input tax credit compliance by permitting registration cancellation for sustained return defaults and requiring reversal of credit with interest where supplier payment is not made within 180 days. Credit may be reavailed after payment. References to FORM GSTR-2 are removed, specified credit reversals are routed through FORM GSTR-3B, and obsolete return rules and forms are omitted. Refund applications may include electronic cash ledger balances, while export-related refund compliance is linked to FORM GSTR-3B.

Registration suspension criteria revised - persistent non-filing triggers suspension and input tax credit reversal and reporting changes.
The rules add suspension grounds for registered persons who fail to furnish periodic returns, require reversal and payment of input tax credit with interest where recipients do not remit value and tax to suppliers within the prescribed time, permit re availment of credit upon subsequent payment to the supplier, remove references to FORM GSTR-2, and consolidate reporting and reversal of balance ITC in FORM GSTR-3B while omitting several rules and forms.

GST compliance: failure to file returns triggers suspension and input tax credit reversal obligations under amended rules.
Rules amend GST procedures to add suspension grounds for non-filing (six months for monthly filers; two tax periods for quarterly filers), remove references to FORM GSTR-2 and FORM GSTR-3, shift reporting and reversal obligations to FORM GSTR-3B, require reversal of input tax credit (with interest) where supplier payment is not made within the specified period with re availment permitted upon subsequent payment, and omit multiple rules and specified forms while updating refund and auto generation wording.

Commencement of amended GST provisions takes effect, excluding specified parts of the amendment framework.
Amended Arunachal Pradesh GST provisions were brought into force from 1 October 2022. The notified commencement covers sections 12 to 15 of the Arunachal Pradesh Goods and Services Tax (First Amendment) Act, 2022, while excluding clause (c) of section 12 and section 13.

Commencement of Finance Act provisions notified for specified GST amendments to take effect from notified date in official gazette.
The Central Government notifies 1 October 2022 as the commencement date for sections 100 to 114 of the Finance Act, 2022, excluding clause (c) of section 110 and section 111, thereby bringing those specified amendments into force for central GST matters under the statutory power vested by clause (b) of sub section (2) of section 1 of the Act.

Recomputation of income without surcharge and cess deduction permits taxpayers to apply, pay revised tax and notify assessing officer.
Taxpayers who previously claimed and were allowed a deduction for surcharge or cess under section 40 may apply for recomputation of total income without that deduction by filing Form No. 69 electronically with the Principal Director General/Director General of Income-tax (Systems) by the prescribed deadline; those offices will set procedures and forward applications to the Assessing Officer, who will amend the order, recompute income, issue a notice under section 156 for payment of any tax due for the relevant and affected subsequent assessment years, and the taxpayer must file Form No. 70 to intimate payment within thirty days.

Special Economic Zone de-notification reduces notified area and permits conversion of specified land into an industrial park for DTA.
The Central Government de-notifies 215.2600 hectares from the Multi-Product Special Economic Zone proposed by M/s. AMRL Hitech City Limited in Tamil Nadu, reducing the notified SEZ area to 803.9650 hectares, pursuant to the developer's proposal, State Government approval and the Development Commissioner's recommendation; the de-notified land is to be used as an industrial park for the Domestic Tariff Area and the notification lists the survey numbers and hectare measurements for each parcel.

De-notification of SEZ land restores specified parcels to original landholders, reducing the SEZ area and formalizing the amendment.
Central Government, under the Special Economic Zones Act and Rules, de-notifies 516.3049 hectares from a Multi-Product SEZ, reducing the SEZ to 1136.7881 hectares. The measure follows the SEZ promoter's proposal, the Development Commissioner's recommendation and State Government approval to return the specified survey parcels to respective farmers; the notification lists each affected village survey number and area and confirms statutory requirements for de-notification have been met.

Customs tariff amendments update import classifications and add cesium formate to specified import entries effective late September.
Amendment to ANNEXURE List 33 of Notification No. 50/2017-Customs substitutes item 3 column (2) with "8413, 8414 or 8481", inserts tariff subgroup "2915" after "3104 20 00" in item 14 column (2), and expands item 14 column (3) to include "Oil and Gas wells specific Cement Additives and Cesium Formate"; amendment effective 28th September, 2022.

Export period extension for broken rice permitted under foreign trade policy until 15 October 2022.
Export of broken rice (HS code 1006 40 00) permitted under Notification No.31 dated 08.09.2022 read with Notification No.34 dated 20.09.2022 is extended from 30 September 2022 to 15 October 2022, with all conditions in those notifications remaining unchanged and the extension coming into force immediately.

Appointment of Advance Ruling Authority member: Additional Commissioner of Central Tax named to replace outgoing member under GST provisions.
Amendment to a Maharashtra GST notification substitutes the listed member of the Advance Ruling Authority by naming Mr. M. Ram Mohan Rao, identified as Additional Commissioner of Central Tax, in place of the prior appointee; the change is made under powers granted by the Maharashtra Goods and Services Tax Act and published by the Finance Department in the Government Gazette.

Corrigendum to customs notification corrects taluka name in inland container depot entry, updating the published record accordingly.
Correction to the list of inland container depots for loading and unloading goods by way of corrigendum: the entry wording "Taluka Manaba, Distt. Morbi" is to be read as "Taluka Maliya, Distt. Morbi", thereby rectifying the published notification's place-name.

Exchange rate revision for Pound Sterling alters import and export valuation under Customs Act, effective immediately.
The Central Board substitutes the serial entry for Pound Sterling in Schedule I of Notification No.78/2022 CUSTOMS (N.T.), prescribing separate rupee equivalences for imported goods and for export goods to be used for customs valuation and tariff calculations, effective from the operative date stated in the notification.

E-invoicing threshold reduced, expanding applicability to more taxpayers under GST and requiring compliance from lower turnover businesses.
The notification amends West Bengal Notification No. 441 F.T. by substituting the words "twenty crore rupees" with "ten crore rupees" in the first paragraph, thereby making e invoicing mandatory for taxpayers whose aggregate turnover exceeds ten crore rupees, with effect from 1 October 2022.

Annual return filing exemption for low-turnover GST registrants removes the annual return obligation for the specified fiscal year.
The Commissioner, under the first proviso to section 44 of the Delhi GST Act, 2017, exempts registered persons with aggregate turnover up to two crore rupees from filing the annual return for financial year 2021-22, on the recommendations of the Council, providing limited compliance relief for eligible low-turnover taxpayers.

Export restriction on high-resolution geospatial data; attributes for listed sensitive installations restricted, owner-published exceptions apply.
Prohibits export of maps and geospatial data that are more precise than the DST-prescribed spatial, gravity and bathymetric accuracy thresholds, and restricts export of specified sensitive attributes for an enumerated list of security, defence, nuclear, aviation, naval and strategic installations. These features must not be labelled or have attributes attached in vector or geo-tagged raster form. Restrictions may be relaxed only where the facility owner has publicly authorised disclosure.

E-commerce import declarations now require Yes/No reporting, while qualifying jewellery exports require transaction and order details.
The regulations revise courier electronic declaration requirements for e-commerce transactions. Form D and Form E require a Yes/No declaration on whether an import is made using e-commerce. Form HA requires additional particulars for qualifying jewellery export consignments, including the e-commerce operator or website name, payment or unique transaction ID, and order number. The amendments take effect upon publication in the Official Gazette.

SEZ de-notification rescission removes prior area designation after developer request, state no-objection, and regulatory recommendation.
The Central Government rescinds the earlier notification designating a Special Economic Zone for Information Technology and Electronic Hardware in Tamil Nadu after the developer sought de-notification, the State issued a No Objection Certificate, and the SEZ Development Commissioner recommended de-notification; the rescission is effected under the SEZ rules proviso and preserves actions done or omitted before rescission.

Special Economic Zone designation for multi sector free trade warehousing zone confers inland container depot status and creates approval committee
Notification designates a 53.81 hectare area at Ankulapaturu Village as a Special Economic Zone for a Multi Sector Free Trade Warehousing Zone, lists the constituent survey numbers and parcel areas, constitutes an Approval Committee with specified ex officio members and nominees to govern approval functions, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act effective from the notification date.