Place-name amendment: replaces 'Salkia' with 'Bally' in specified entries of an earlier GST notification concerning table I.
The Finance Department issues a corrigendum to notification No. 892-F.T. dated 25.05.2023 directing that in Table I, column (3) for serial numbers 48, 49 and 50, "Salkia" be replaced by "Bally", effecting an administrative correction to the prior GST notification's entries.

Reversal of Input Tax Credit: mandatory reversal where supplier fails to file matching return, with re availment on supplier compliance.
Amendments add Rule 37A mandating reversal of input tax credit where the supplier has not filed the corresponding FORM GSTR-3B by the stipulated cutoff and permitting re availment if the supplier later files; introduce Rule 88C requiring system intimation (FORM GST DRC-01B) when outward-supply declarations exceed GSTR-3B liability and prescribing payment or explanation via FORM GST DRC-03/Part B within a short period with recovery under section 79 for non-compliance; substitute Rule 109 and insert Rule 109C to standardise appeal filing, acknowledgments and withdrawal; and revise multiple forms and GSTR-1 tables to capture e commerce reporting, invoice particulars, refund documentation and PAN-linked verification.

Authority functions redefined: shift from duty language to enumerated functions and deletion of specific rule provisions.
Amendment to the West Bengal GST Rules deletes specified rules, renames rule 127's marginal heading from "Duties" to "Functions," replaces duty language with an obligation that the Authority "shall discharge the following functions," and substitutes the Explanation to define Authority as the body notified under the Act.

GSTR 9 reporting period update: instructions extended to April-October 2022 with a specified filing deadline.
The amendment updates FORM GSTR 9 instructions by replacing references to "April 2022 to September 2022" with "April 2022 to October 2022" and adds that returns for that extended period shall be filed up to 30th November, 2022; the Rules are deemed effective from 15th November, 2022.

Input tax credit reversal required where credit remains unpaid to supplier, with re availment allowed on subsequent payment.
Amendments revise registration compliance by deeming non filing for six continuous months (monthly filers) or two tax periods (quarterly filers) as specified, remove references to the recipient return and omit several rules and forms, and reform input tax credit administration by requiring payment of an amount equal to credit availed (plus interest) where supplier payment is not made within the prescribed period, with entitlement to re avail credit on subsequent supplier payment; interest computation and procedures for re crediting erroneous refunds to the electronic credit ledger are also specified.

Listing requirement for non-convertible debt securities mandates exchange listing for new issuances from Jan 2024, with limited exemptions.
Regulation 62A mandates listing on recognised stock exchange(s) for all non-convertible debt securities proposed to be issued on or after January 1, 2024; allows listing of certain subsequent issues made on or before December 31, 2023; requires entities that list securities on or after that date to list all outstanding unlisted issuances made on or after that date within three months. Specified exemptions apply (section 54EC bonds, multilateral institution issuances, court/ regulatory orders), with issuances under the latter two to be locked in until maturity, and disclosure of all key terms to the stock exchanges is required.

GST rule amendments tighten registration, input tax credit matching, recovery intimation, and special e-way bill compliance requirements.
The amendments to the Andhra Pradesh GST Rules, 2017 tighten registration, return, refund, appeal, recovery, and e-way bill procedures. They require bank-account details within a shorter post-registration period, provide for suspension of registration for significant mismatches or non-compliance, extend the time for cancellation revocation applications, and update physical verification requirements. The rules also introduce an input tax credit mismatch intimation mechanism in FORM GST DRC-01C, an electronic recovery intimation in FORM GST DRC-01D, consent-based information sharing, and special provisions for intra-State movement of specified valuable goods.

Exemption under clause (46) of section 10: specified incomes of Uttar Pradesh Expressways Industrial Development Authority exempted subject to compliance.
Notification under clause (46) of section 10 notifies Uttar Pradesh Expressways Industrial Development Authority as eligible for exemption on specified incomes: state government grants; receipts from disposal of land, buildings and other properties; rent, fees and other charges from such disposals; income from tender, document and license fees; and interest on bank deposits and on these receipts. The exemption is conditional on no engagement in commercial activity, unchanged activities and specified incomes across financial years, and filing returns as required under the specified return filing provision; applied for assessment year 2023 2024.

SEZ de-notification reduces the notified area after developer proposal, state concurrence and statutory compliance.
The Central Government de-notifies a specified portion of the Special Economic Zone at Village Attipra, Thiruvananthapuram under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006, following proposals by the developer, State Government concurrence, and recommendation by the Development Commissioner; the notification lists affected survey numbers and states the land will be used for a multi-level car parking and a commercial project.

Debtor records and cooperation: mandated handover and requisition of assets, records and information to resolution professionals.
Filers under sections 7 and 9 must submit a detailed chronology of the debt and default with evidentiary dates and limitation. Interim or resolution professionals shall take custody and control of corporate records and assets from personnel or promoters, obtain signed lists or prepare lists where none is provided, identify custodians of assets, and requisition outstanding information or assets; non-production must be shown in applications under section 19(2). Late creditor claims may be submitted within a prescribed window, will be verified and categorised by the resolution professional, notified with reasons for rejection, and placed before the committee or adjudicating authority for inclusion or condonation.

Professional membership enrolment and surrender rules tightened with specific compliance and expulsion grounds under insolvency regulations.
Enrolment requires individuals and entities to apply using Part I of Form A and Part I of Form AA under the Insolvency Professionals Regulations, in the manner and with fees specified by the Agency, and a sixty-day timeline is prescribed for compliance with bye-law requirements. Agencies may refuse membership surrender where disciplinary proceedings are pending, regulatory obligations or record preservation requirements are unmet, or where the member's replacement would harm a Code process. Expulsion is permitted for ineligibility, disciplinary orders not stayed, non-payment of fees after notice, Board cancellation, or court orders.

Registration and Surrender of insolvency professional certificates refined, shifting verification to agencies and tightening processing timelines.
Amendments streamline registration by requiring pre-registration education completion within twelve months of fee payment, shifting initial verification to insolvency professional agencies which must forward applications to the Board within thirty days, shortening specified Board processing timelines, prescribing registration fees, substituting unified Forms A and AA for three-part applicant-agency submissions, and establishing surrender, cancellation and special procedures including deemed cancellation on demise or winding up and obligations on legal heirs or assignees to deliver records.

GST compliance amendments introduce bank-account verification, input tax credit discrepancy responses, e-way bills, recovery intimations, and revised return procedures.
The amendments strengthen GST registration and return compliance by requiring timely furnishing of bank-account details, permitting suspension for specified registration non-compliance or material return discrepancies, and restricting GSTR-1 filing in prescribed cases. Rule 88D introduces electronic intimation and response procedures for excess input tax credit availed in GSTR-3B over GSTR-2B. The rules also establish e-way-bill requirements for specified intra-State movement of gold and precious stones, introduce recovery intimation for unpaid recoverable amounts, revise compounding and consent-based information sharing, and update refund, appeal, annual-return and statutory-form requirements.

Adjudicating authority appointment under GST law assigns adjudication powers to a designated commissioner for a specified taxpayer.
The Board, invoking section 5 of the CGST Act and section 3 of the IGST Act, appoints officers listed in the notification table to exercise the powers and duties of officers originally named for adjudicating specified notices. For notice No. 39/PK/Inkuat/2021-22 dated 25.03.2022 against M/s Inkuat Infrasol Pvt. Ltd., the Joint or Additional Commissioner, CGST and Central Excise Thane Commissionerate (holding charge of adjudication of DGGI cases) is designated to perform adjudication duties in place of the officer at Bhiwandi Commissionerate.

Electronic commerce operator obligations: restrict supplies by exempt unregistered persons and report transactions in GSTR 8 without collecting TCS.
Notification requires an electronic commerce operator required to collect tax at source to allow supplies by exempt persons only if an enrolment number is allotted on the common portal, to prohibit inter State supplies by such persons, not to collect tax at source for their supplies, and to report those supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is the relevant operator.

Tax collection at source required from e commerce operators for supplies by composition taxpayers; inter state supplies prohibited.
Electronic commerce operators notified must not permit inter State supplies by composition taxpayers, must collect tax at source on supplies made through them and remit the tax to the Government under the statutory TCS mechanism, and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.

Registration exemption for suppliers using e-commerce operators required to collect tax at source, subject to enrolment and PAN validation.
Suppliers of goods making supplies exclusively through an electronic commerce operator required to collect tax at source and whose aggregate turnover does not exceed the registration threshold are exempted from registration subject to conditions: no inter State supplies; supply in only one State or Union territory through the e commerce operator; possession and declaration of a Permanent Account Number and business address on the common portal; validation and issuance of a single enrolment number per State or Union territory; enrolment required prior to making supplies; and cessation of enrolment validity upon subsequent registration under the Act.

Exemption from annual return filing grants relief to registered persons with low turnover for specified financial year.
The notification exempts registered persons from filing the annual return for the specified financial year where their aggregate turnover in that year does not exceed the stated threshold, invoking the statutory proviso to the annual return requirement and formalizing the exemption through a state tax notification.

Special procedure for manufacturers: mandatory machine registration, daily production records and monthly GST statements for specified tobacco and pan-masala goods.
Notification under section 148 requires registered manufacturers of goods in the Schedule to electronically furnish packing machine details (FORM SRM-I/IIA/IIB) within specified timelines, obtain unique machine IDs, maintain daily inputs and electricity records (FORM SRM-IIIA) and shift-wise, machine-wise production and clearance registers (FORM SRM-IIIB), and file a consolidated monthly statement (FORM SRM-IV) on the common portal by the tenth day of the succeeding month.

Special appeal procedure: registered persons may file appeals without pre-deposit against transitional credit assessment orders.
Appeals against orders under Sections 73/74 related to transitional credit must be filed manually in duplicate using Annexure 1 within the time computed from the later of this notification or the order; earlier-filed appeals are deemed compliant. No pre-deposit is required as a condition for filing. Appeals must include relevant documents and a self certified copy of the order, signed as per rule 26(2). A manual acknowledgement in FORM GST APL-02 with an appeal number must be issued before an appeal is treated as filed. The Appellate Authority shall issue a summary in Annexure 2 with its order.