De-notification of SEZ: notified area rescinded and land returned for community reserve after state NOC and recommendation.
The Central Government rescinds the notification establishing the IT/ITES Special Economic Zone at Purakkad, thereby de-notifying the entire 13.4415 hectare area. The action follows a proposal by the project proponent, a State Government No Objection Certificate, and the Development Commissioner's recommendation, and is taken under the SEZ regulatory framework. After de-notification, the land will be returned to the Revenue Department for availability to the Forest Department to establish a community reserve; the rescission does not affect actions completed before it.

Anti-dumping duty on stainless-steel seamless tubes and pipes from China PR imposes producer-specific import charges.
An anti-dumping duty is imposed on stainless-steel seamless tubes and pipes under tariff heading 7304 originating in or exported from China PR after findings of dumping, material injury, and causation. The measure covers tubes up to 6 NPS (including non-prime grades), prescribes producer-specific duty rates per MT in USD (with some producers assigned nil rates and a residual rate for others), and includes imports originating elsewhere but exported from China PR. The duty, imposed under section 9A and related rules, is payable in Indian currency for five years, with exchange rate determined as per the Customs Act.

GST rules amendment redefines Authority, replaces duties with functions, and omits specified procedural rules.
The amendment omits specified rules, substitutes the marginal heading to replace "Duties" with "Functions", replaces language turning duties into functions the Authority must discharge, and amends the Explanation to define "Authority" as the body notified under the Act; the changes reframe obligations and excise certain procedural provisions.

GSTR-9 filing period amended to include April through October, with extended filing deadline for affected tax periods under GST rules.
The Rules amend FORM GSTR-9 Instructions paragraph 7 and the Table by substituting references to the previous April-September period with wording covering April through October and specifying filing up to an extended November deadline; substitutions apply to serial entries 10, 11, 12 and 13.

Cooperation and mutual administrative assistance in customs matters expanded to include Japan and the Philippines agreements.
The Central Government amends the principal customs notification to add two contracting states to the list of Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters. It inserts Japan, specifying an Implementing Agreement under the Comprehensive Economic Partnership Agreement and a Practical Arrangement on Information Exchange for customs procedures, and inserts the Republic of the Philippines, specifying an Agreement on Co-operation and Mutual Assistance in Customs Matters.

Reconstitution of Appellate Authority under GST clarifies designated officers and territorial jurisdiction with immediate effect.
The Commissioner, exercising powers under the Act and rules, has superseded the earlier notification and reconstituted the Appellate Authority, preserving prior acts or omissions, and declares immediate commencement. The Authority consists of two Additional Commissioners assigned respectively to North and South Goa and the Deputy Commissioner (Legal) covering the entire State.

GST Rules amendment: omission and restructuring of specified procedural rules and revised Authority functions and definition.
The Gujarat GST (Fourth Amendment) Rules, 2022, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137 of the 2017 Rules; amend rule 127 by changing the marginal heading from "Duties" to "Functions" and substituting the duty clause with a functions clause; and replace Explanation clause (a) after rule 137 to define "Authority" as the Authority notified under subsection (2) of section 171 of the Act.

Form GSTR-9 filing period revised to include April-October; affected returns may be filed by 30th November.
The Gujarat GST (Third Amendment) Rules, 2022, effective from 16 November 2022, amend FORM GSTR-9 instructions to change the reporting period to April 2022 through October 2022 and allow filing of those returns up to 30th November 2022. The amendment substitutes corresponding wording in paragraph 7 and the Table for serial numbers 10-13 to reflect the extended period and the specified filing deadline.

Service tax non-requirement on lighthouse light-dues: past practice of non-levy removes obligation to pay for specified prior period.
The Central Government directs that service tax on light-dues collected under the Lighthouse Act during a specified prior period, which was not levied due to a prevailing practice, shall not be required to be paid, thereby waiving the historical obligation for that period while leaving taxability outside that period unaffected.

GSTR-9 filing period extended to include April-October returns, with filings accepted up to end-November.
Amends FORM GSTR-9 instructions and table entries to replace references to April-September, 2022 with April-October, 2022 and to treat returns filed up to 30th November, 2022 as within that period; the amendment takes effect from 15th November, 2022.

Sovereign Gold Bond Scheme 2022 23 issues tradable, demat eligible gold bonds with 2.5% interest and specified subscription limits.
The Sovereign Gold Bond Scheme 2022 23 issues Gold Bonds as Government of India Stock to eligible resident persons and entities, in one gram denominations with annual subscription ceilings (4 kg for individuals/HUF; 20 kg for trusts). Bonds carry 2.50% fixed interest payable semi annually, are issued at a nominal value linked to the three day average 999 purity gold price (Rs.50 per gram discount for digital payments), are tradable and dematerialisable, redeemable at eight years with premature redemption after five years, and feature taxable interest but exempt capital gains on redemption for individuals.

Special Additional Excise Duty on diesel adjusted to lower prescribed rate by amendment to notification, effective immediately.
Amendment of excise notification prescribes a revised Special Additional Excise Duty rate for diesel exports by substituting the column (4) entry against the specified serial number in the principal notification, thereby changing the SAED applicable to diesel exports; the government invoked its excise and finance powers citing public interest, and the amendment takes effect the day after notification publication as a further amendment to the earlier notification.

Special Additional Excise Duty reduction on petroleum crude and aviation turbine fuel lowers excise burdens from the amended notification.
The notification amends the principal notification by substituting the tariff table entries: the entry for petroleum crude at serial number 1 is replaced with a new per tonne rate and the entry for aviation turbine fuel at serial number 2 is replaced with a new per litre rate, thereby reducing the Special Additional Excise Duty applicable under the notification.

Amendment of Goa GST Rules revises Authority functions, omits several rules and redefines 'Authority' in the Explanation.
The amendment, effective 1 December 2022, omits several specified rules, substitutes a marginal heading to replace the term "Duties" with "Functions", replaces a duty-prescribing phrase with a functions-enumerating formulation for the Authority, and amends the Explanation to define "Authority" as the body notified under the statute.

GSTR-9 filing period revised to include April to October, with filing deadline extended to November.
The Maharashtra GST (Third Amendment) Rules, 2022 amend FORM GSTR-9 instructions by replacing references to April-September with April-October and updating Table entries for serial numbers 10-13 to reflect that returns for the revised April-October period are to be filed up to 30th November, 2022, with the rules effective from 15th November 2022.

Exchange rate determination for customs conversion sets separate import and export currency rates under the applicable customs authority.
The notification fixes distinct rupee conversion rates for specified foreign currencies for customs valuation, separately listing rates applicable to imported goods and to exported goods in Schedule I and providing per hundred unit rates for certain currencies in Schedule II, and supersedes the prior notification while applying prospectively from the stated effective date.

Tariff valuation adjustments for imported commodities establish new customs reference values guiding import valuation and assessment.
The Central Board of Indirect Taxes & Customs substitutes prior tariff-value tables by fixing specified US dollar tariff values for edible oils, brass scrap, areca nut, and defined forms of gold and silver, under the authority of section 14(2) of the Customs Act, 1962; the amendment updates commodity descriptions, units of valuation, and explanatory exclusions and takes effect the day after publication.

Extension of GSTR-1 filing deadline for taxpayers in specified districts, deadline moved to the following month's thirteenth day.
The notification inserts a proviso extending the time-limit for furnishing details of outward supplies in Form GSTR-1 for the tax period November 2022 for registered persons required to file returns whose principal place of business is in specified districts of a neighbouring State, extending the deadline to the thirteenth day of the month succeeding that tax period.

FORM GSTR-1 filing deadline for November 2022 is extended for eligible registered persons in specified Tamil Nadu districts.
The amendment extends the deadline for furnishing outward-supply details in FORM GSTR-1 for the November 2022 tax period until the thirteenth day of the succeeding month. It applies to registered persons under the regular return-filing framework whose principal place of business is in the specified districts of Tamil Nadu.

Time limit extension for GSTR-1: due date for November returns in specified Tamil Nadu districts extended.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period November 2022 for registered persons required to furnish return under the Act whose principal place of business is in the listed districts of Tamil Nadu, extending the deadline until the thirteenth day of the month succeeding the said tax period.