Meghalaya GST rules mandate Aadhaar/PAN verification, set ITC reversal for non-filing suppliers, and tighten e commerce reporting.
Amendments require Aadhaar biometric authentication and PAN-linked OTP verification for certain registrations, physical document and photograph verification at Facilitation Centres, and allow State exemptions. They impose reversal of input tax credit where suppliers fail to file corresponding GSTR-3B by 30 September, with re availment if supplier later files; and establish FORM GST DRC-01B/DRC-03 procedures to notify and recover differences between GSTR-1/IFF and GSTR-3B. Additional changes tighten e-commerce invoice and reporting requirements, refund documentation for unregistered persons, electronic ledger update via RBI e-Scroll, and introduce multiple substituted and new forms for registration, returns, appeals and payments.

Exemption from application of sub-rule 4A of Rule 8 declared for Meghalaya under rule 8(4B) on Council recommendation.
Notification specifies that sub-rule (4A) of rule 8 of the Meghalaya Goods and Services Tax Rules, 2017 shall not apply in the State of Meghalaya, issued under sub-rule (4B) of rule 8 on the recommendation of the Council as an executive specification to disapply that sub-rule within the State's GST framework.

Customs duty exemption for Australia-origin goods depends on tariff entries, quota limits, and proof of origin compliance.
Customs duty exemption is granted for specified goods imported into the Republic of India from Australia, with varying rates across the listed tariff items and tables. In some cases the exemption also extends to Agriculture Infrastructure and Development Cess, and certain goods are subject to annual import quantities, in-quota rates, and annexure conditions. The benefit is available only if the importer proves Australian origin in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.

Suspension of a sub-rule's applicability across States and Union territories, with Gujarat as the solitary exception under Sikkim GST power.
Pursuant to the empowering sub-rule of rule 8 of the Sikkim Goods and Services Tax Rules and on the Council's recommendation, the State Government specifies that the provisions of the identified sub-rule shall not apply in all States and Union territories except the State of Gujarat, thereby delimiting the territorial applicability of that sub-rule.

Exemption from biometric Aadhaar authentication: proviso to sub rule on Aadhaar verification made inapplicable across most jurisdictions, with specific exceptions.
A Central GST notification specified that the proviso to the sub-rule governing Aadhaar-based biometric authentication under rule 8(4A) shall not apply in most States and Union territories, while remaining applicable in certain specified States; subsequent notifications amended the textual provisions and a later notification rescinded the instrument.

Biometric Aadhaar authentication for GST registration is exempted across States and Union territories, except Gujarat.
Biometric-based Aadhaar authentication requirements for GST registration under rule 8(4A) of the Arunachal Pradesh Goods and Services Tax Rules, 2017 are exempted in all States and Union territories other than Gujarat. The specification is issued under rule 8(4B) on the recommendations of the Council.

Reversal of Input Tax Credit: recipients must reverse ITC if suppliers fail to file corresponding returns, with limited re availment.
Amendments require Aadhaar-based biometric authentication with in-person document verification at designated Facilitation Centres for applicants opting Aadhaar, allow specified State/UT exemptions, and auto-populate contact details from Income Tax-PAN linkage. New rule 37A mandates reversal of input tax credit by recipients where suppliers fail to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment if supplier later files; interest applies on failure to reverse. New rule 88C prescribes system-generated intimations (FORM GST DRC-01B) when GSTR-1/IFF liabilities exceed GSTR-3B, requiring payment or explanation within seven days, failing which recovery under section 79 follows.

Designation of Special Courts under income-tax law enables trial of undisclosed foreign income offences in specified Odisha districts.
The Central Government, in consultation with the Chief Justice of the High Court of Orissa, designates three Additional Chief Judicial Magistrate courts in Odisha as Special Courts for the purposes of the Income-tax Act and the Black Money Act, and allocates specified districts to each court, thereby creating territorial jurisdictions for prosecution of offences under those enactments.

De-notification of SEZ land permits conversion of portion to DTA unit and reduces zone area.
The Central Government, invoking the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the SEZ Rules, 2006, de-notifies an area of 9.8270 hectare from the sector-specific SEZ at Sriperumbudur, listing survey numbers and areas and recording a resultant SEZ area of 53.7862 hectares. The decision follows State approval and a recommendation by the Development Commissioner, and provides that M/s. Salcomp Technologies India Pvt. Ltd. will function as a Domestic Tariff Area unit on the de-notified land.

De-notification of SEZ land reduces designated area, producing a resultant SEZ area and permitting parking use.
The Central Government, under the Special Economic Zones Act and Rules, de-notifies 0.7842 hectares from the sector specific IT/ITES SEZ proposed by M/s. Larsen and Toubro Limited, resulting in a revised SEZ area of 4.3265 hectares; the de-notified parcels in Ankhol and Bapod are identified by survey numbers and allocated for use as a parking lot following State Government approval and the Development Commissioner's recommendation.

Special Economic Zone notification establishes a footwear manufacturing SEZ, sets governance committee and deems zone an Inland Container Depot.
Central Government notifies a 116.307 hectare Special Economic Zone at Innagaluru Village for footwear manufacturing after statutory approval under the SEZ Act, lists constituent survey numbers, establishes an Approval Committee with specified ex officio and nominated members including a developer representative, and declares the zone to be deemed an Inland Container Depot for customs purposes, thereby setting the governance, land allocation and customs treatment framework for the SEZ.

Commencement date: Section 13 of the GST Amendment Act brought into force on the appointed date.
The State Government, under sub section (2) of section 1 of the APGST Amendment Act, 2022 (Act No.14 of 2022), appoints 5th July 2022 as the date on which the provisions of Section 13 of the Amendment Act shall come into force, by notification issued by the Revenue (Commercial Taxes II) Department.

Commencement of GST amendment provisions: most sections brought into force while one section remains excepted under notification.
The notification appoints 1 October 2022 as the date on which the provisions of the APGST (Amendment) Act, 2022 specified as Sections 2 to 15 (except Section 13) shall come into force, issued under sub section (2) of section 1 and published in the Extraordinary Gazette.

Due date extension for GSTR-3B: filing deadline for September returns shifted to a later date under state notification.
The state government, invoking sub section (6) of section 39 of the Andhra Pradesh Goods and Services Tax Act, 2017 and acting on the Goods and Services Tax Council's recommendation, promulgated a gazetted notification extending the due date for furnishing FORM GSTR-3B by registered persons required to file under sub section (1) of section 39 read with clause (i) of sub rule (1) of rule 61 of the Andhra Pradesh GST Rules, 2017 for the month of September 2022 to the revised deadline specified in the notification.

GST procedural amendments revise return filing defaults, input tax credit reversal mechanics, and prescribed return forms
Amendments revise GST procedural rules by defining return filing defaults for monthly and quarterly filers, setting the effective date with retrospective operation from 1 October 2022, restructuring input tax credit reversal mechanics to require payment of availed credit plus interest in GSTR 3B after 180 days if supplier payment is not made (with re availment upon subsequent supplier payment), and omitting specified rules and forms while shifting certain reporting and reversal obligations into FORM GSTR 3B.

GST rule amendments modify functions, omit several procedural rules, and redefine Authority and its functions.
Chhattisgarh's Fourth Amendment to the GST Rules omits rules 122, 124, 125, 134 and 137; substitutes the marginal heading of rule 127 from "Duties" to "Functions" and rephrases its operative language to require that the Authority "shall discharge the following functions"; and replaces the Explanation to clarify that "Authority" means the Authority notified under the statute governing such notifications, with the amendment deemed operative from the first day of December, 2022.

Rules of origin: criteria and procedures for preferential tariff treatment under the India-Australia trade agreement established.
These Rules set out criteria and procedures for qualifying goods as originating under the India-Australia Agreement, using Harmonized System classification and QVC tests (build up or build down). Origin may arise by being wholly obtained, meeting product specific rules in Annexure B, or satisfying CTSH plus specified QVC. They prescribe valuation rules, treatment of packaging, de minimis tolerances, cumulation, certificate issuance and content (Annexure A), documentation and five year record keeping, verification steps including requests and on site visits, and grounds for denial, suspension and penalties for non compliance.

Goods and services tax rules updated for return defaults, input tax credit compliance, refunds, and form-based filing changes.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 October 2022, revising registration cancellation grounds for non-furnishing of returns, updating input tax credit and return provisions by removing references to FORM GSTR-2, modifying reversal and re-availment rules, expanding refund provisions to include balance in the electronic cash ledger, aligning rule 96 with FORM GSTR-3B, omitting certain forms and rules, and making related consequential amendments.

Special Economic Zone designation establishes an IT/ITES SEZ at Bommasandra with approval committee and ICD status.
Notification designates a 3.0315 hectares area at Bommasandra Village as a Special Economic Zone for IT/ITES proposed by M/s. Siemens Healthcare Private Limited, records grant of a letter of approval under the Special Economic Zones Act, 2005, and lists the constituent survey numbers and areas. The Central Government constitutes the Approval Committee for the SEZ with specified ex officio members and a developer representative as special invitee, and appoints the date on which the SEZ shall be deemed an Inland Container Depot under the Customs Act, 1962.

Countervailing duty name change: producer name amended to KMCT (THAILAND) CO., LTD following designated authority recommendation.
The designated authority found the applicant's request to be a mere name change with no ownership or business-nature alteration and recommended substituting the former producer name with "KMCT (THAILAND) CO., LTD". The Central Government, exercising powers under the Customs Tariff Act and the Rules for identification, assessment and collection of countervailing duty on subsidised articles, has amended the prior countervailing duty notification to replace the producer name accordingly.