Special Additional Excise Duty reduction on diesel exports implemented by amendment to the Central Excise notification, effective immediately.
Amendment revises the Special Additional Excise Duty entry for diesel exports by substituting the tariff table entry against serial number 2, column (4) in Notification No. 04/2022 Central Excise, pursuant to the Central Government's powers under section 5A of the Central Excise Act read with section 147 of the Finance Act, with the revised per litre duty specification effective from the stated commencement date.

Interest waiver for e-commerce operators where GSTR-8 filing failed due to portal glitch, subject to tax deposit compliance.
Notification prescribes a Nil interest rate for specified electronic commerce operators who failed to furnish the GSTR-8 statement by the due date due to a technical portal glitch, on the condition that they had deposited the tax collected in the electronic cash ledger. The waiver covers identified GSTINs for December 2020 and for September 2020-January 2021. The interest is waived from the date of deposit of the tax collected in the electronic cash ledger until the date of filing the GSTR-8 statement.

Competent authority designation allows the Board to approve initiation of proceedings against registered intermediaries for specified defaults.
Amendment replaces "designated member" with competent authority, defined as a Whole Time Member or a Board officer not below Chief General Manager, and provides that the Board may approve initiation of proceedings for defaults specified in regulation 23 against persons granted a certificate of registration under the Act and regulations.

GST threshold reduction announced, lowering the operative monetary limit in a state notification effective from October.
Amendment under sub rule (4) of rule 48 of the Nagaland Goods and Services Tax Rules, 2017 substitutes the previously specified higher monetary threshold with a lower monetary threshold in the first paragraph of the Finance Department notification dated 21 March 2020, effective from 1 October 2022, pursuant to the Council's recommendation, without altering other provisions of that notification.

Rescission of VAT notification withdraws prior Schedule IV amendment, removing the specified tax-rate goods list and restoring previous regime.
Rescission of a prior notification withdraws amendments to Schedule IV of the Delhi Value Added Tax Act, 2004 altering the list of goods subject to a specified VAT rate; the rescission is effected under the Act's empowering provision and operates from the stated commencement date, thereby nullifying the earlier Gazette notification.

Turnover threshold reduction for state GST changes applicability for taxpayers from the notified effective date.
An amendment to Notification No.13/2020-State Tax substitutes the words "twenty crore rupees" with the words "ten crore rupees" in the first paragraph of the notification. The substitution is effected under sub rule (4) of rule 48 of the Meghalaya GST Rules, 2017 and is effective from the 1st day of October, 2022.

Offshore derivative instruments and over-the-counter derivatives included in tax rule scope, extending applicability to specified derivative contracts.
The amendment to rule 21AK adds offshore derivative instruments and over-the-counter derivatives to the rule's scope and substitutes the Explanation to define key terms: derivative, non-deliverable forward contract, offshore banking unit, offshore derivative instrument, over-the-counter derivatives, and permanent establishment, thereby clarifying the rule's applicability to these specified instruments and entities.

Import of Malonylurea (Barbituric Acid) and its salts now allowed without NOC from Narcotics Commissioner, Gwalior.
The notification deletes the policy condition requiring a No Objection Certificate (NOC) from the Narcotics Commissioner, Gwalior, for imports of Malonylurea (Barbituric Acid) and its salts under HS code 29335200 in Chapter 29 of the ITC (HS) 2022, Schedule I, thereby allowing such imports without the previously mandated NOC.

Threshold reduction for State GST registration lowers turnover requirement and broadens compliance obligations for more taxpayers.
The notification substitutes the prior monetary threshold of twenty crore rupees with ten crore rupees in the first paragraph of Notification No. 13/2020 - State Tax, under the authority of sub rule (4) of rule 48 of the State Goods and Services Tax Rules, effective from 1 October 2022, thereby lowering the turnover benchmark that determines the notification's application.

Prescribed monetary threshold under the tax framework is lowered by substituting the amount specified in the first paragraph.
Under sub-rule (4) of rule 48 of the Arunachal Pradesh Goods and Services Tax Act, 2017, the first paragraph of No. 12/2020-State Tax is amended by substituting the monetary threshold of twenty crore rupees with ten crore rupees. The reduced prescribed threshold applies from 1 October 2022 and is confined to the stated monetary expression.

E-invoicing threshold reduced, expanding GST applicability and bringing more taxpayers within e-invoicing compliance obligations.
Amendment substitutes a lower aggregate turnover benchmark in the principal notification under the CGST Rules to expand the class of taxpayers required to comply with e-invoicing, effective from the specified date, and cites the rule-making power and prior notification history.

Addition to export schedule: cashew nuts and its products added, enabling targeted export development measures under the Act.
The Central Government, exercising its amendment power under the Act, adds cashew nuts and its products as a new entry to the First Schedule to bring that commodity within the Authority's export development measures; the notification records the textual insertion of the new serial entry and references prior amendments to the Schedule.

Aadhaar authentication requirement: links PAN based bank accounts to GST refund and revocation eligibility obligations.
The amendments require Aadhaar authentication under new rule 10B for specified persons of registered taxpayers (excluding certain notified persons) as a condition to file revocation of registration cancellation, refund applications including export integrated-tax refunds, and make Aadhaar-PAN linkage and bank account names (bank accounts opened on the applicant's PAN) mandatory for refund credits; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar and alternate identity documents and enrolment ID are allowed where Aadhaar is not yet assigned.

Tariff value fixation updates customs valuation for edible oils, metals and areca nut, effective end of July.
The Central Board of Indirect Taxes & Customs substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs (N.T.) notification to prescribe updated tariff values for specified edible oils, brass scrap and areca nuts (USD per metric tonne) and to set unit tariff values for defined forms of gold and silver with explanatory scope, effective from 30th July 2022.

GST rate notification amendments revise goods classifications, renewable energy devices, bio-diesel, minerals, railway items, and carbonated beverages.
Amends the Assam GST goods rate notification to align the State tax schedules with the recommendations of the 45th GST Council meeting. The amendments insert, substitute, and omit specified goods across the 2.5%, 6%, 9%, and 14% schedules, including renewable energy devices, bio-diesel supplied to Oil Marketing Companies, mineral ores and concentrates, printed matter, railway equipment, and carbonated beverages of fruit drink or with fruit juice. The notification is stated to have effect from 1 October 2021.

E-verification deadline shortened to thirty days after electronic transmission, late verification treated as delayed filing with consequences.
For returns electronically transmitted on or after the notification's effective date, taxpayers must complete e-verification or submit form ITR V within thirty days of transmission; if done within thirty days the transmission date is the date of furnishing, but if done later the verification date is treated as the furnishing date and late-filing consequences apply. Returns transmitted before the effective date remain subject to the earlier extended period. ITR V must be dispatched by speed post to the Centralised Processing Centre, and the date of dispatch is used to determine compliance with the thirty-day requirement.

Marine aids to navigation dues prescribed for vessel categories, with GST applicable and rates effective after thirty days.
Marine aids to navigation dues are prescribed for specified categories of ships, including foreign-going ships, container ships, coastal vessels, sailing vessels, and certain government ships. The schedule sets differing rates or nil dues by vessel class, with GST applicable at the notified rates and the charges taking effect after thirty days from notification in the Official Gazette.

GST notification amendment: substitution clarifies taxable items to include fly ash bricks, fly ash aggregates and fly ash blocks.
Amendment substitutes the entry in column (3) of the TABLE against serial number 4 in Notification No. S.O. 52 (7 March 2019) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks," as issued by the Governor on the Council's recommendation and recorded by the Commercial Taxes Department; the notification sets an effective date for the substitution.

GST notification amendment substitutes tariff entry to list fly ash bricks, aggregates and blocks, effective from July.
The commercial taxes notification amends notification No. S.O. 48 (7 March 2019) by substituting, in the table against serial number 4, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the amendment is issued under subsection (2) of section 23 of the SGST Act and specifies that the notification shall come into force from 18th July, 2022.

GST treatment of GTA services: registered suppliers opting forward charge must issue tax invoice and declaration.
The notification amends prior APGST notifications to provide that the earlier entry shall not apply where a supplier has registered under the APGST Act and exercised the option to pay tax on Goods Transport Agency services under forward charge, and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration. It also removes certain service exclusions and inserts a new entry treating renting of residential dwelling to any registered person as a taxable service.