Time limit extension for GSTR-1 filings: November 2022 deadline moved to the 13th of the succeeding month for specified districts.
The Commissioner has inserted a proviso extending the time limit for furnishing details of outward supplies in Form GSTR-1 for the tax period November 2022. The extension covers registered persons required to file returns whose principal place of business is in the specified districts of the State and sets the deadline as the thirteenth day of the month succeeding the said tax period.

Land customs station designation altered: Kakrawah removed from authorized clearance for baggage and passenger vehicles.
The notification omits the tenth proviso from the opening paragraph of Principal Notification No. 63/1994-Customs (N.T.), thereby removing Kakrawah's appointment as a land customs station for clearance of baggage, passenger vehicles and tourist vehicles, effected under the powers of section 7(1)(b) and (c) of the Customs Act, 1962.

Designation amendment in enforcement authority clarifies audit directorate title, extending reference to Additional Director General (Audit).
Corrigendum amends the designation in a Prevention of Money Laundering notification to read Principal Additional Director General (Audit)/ Additional Director General (Audit) in place of the earlier single-title reference, effecting an administrative correction to the published Gazette text regarding the directorate title used in relation to powers to impose fines.

Electronic filing exemption for nonresident taxpayers without PAN allows manual submission of Form 10F until the specified deadline.
The Competent Authority exempted nonresident taxpayers who do not possess PAN and are not required to have PAN under the Income-tax Act and Rules from the mandatory electronic filing of Form 10F until 31st March 2023, allowing them to furnish Form 10F in manual form as done prior to Notification No. 03/2022.

Pass-through of tax benefit: Authority empowered to compel price reductions and return excess tax collected.
Substituted rule defines the Authority's functions: determine if tax-rate reductions or input tax credit benefits were passed to recipients via commensurate price reductions; identify registered persons who failed to pass benefits; order price reductions; direct return of unpassed amounts with interest at eighteen percent or deposit into the Fund when return is not claimed or recipient unidentifiable; impose penalties and cancel registration; and furnish quarterly performance reports to the Council.

Drawback export smuggling risk: two additional land customs stations added to restrict reinsertion of exported goods.
Under section 76(2) of the Customs Act, 1962, Notification No. 208/1977-Customs is amended by substituting in paragraph 2, clause (c) the words "Gauriphanta and Dharchula" with "Gauriphanta, Dharchula, Bhithamore and Barhni," thereby adding two land customs stations to the list of locations where goods exported under drawback claims are regarded as likely to be smuggled back into India.

Video conferencing participation permitted for board meetings, with full rights, quorum effect, attendance recording and security requirements.
Amendments establish a procedure allowing Members to participate in Board meetings via video conferencing or other audio-visual means upon prior intimation, require the Board to arrange the facility and provide the meeting link, count remote participants for quorum, vest them with the same rights and obligations as in-person attendees, record their attendance as remote and deem it signed, disclose remote participation in minutes, and prescribe security and identification measures to safeguard meeting integrity.

De-notification of SEZ land reduces zone area, enabling conversion to Integrated Industrial Area under SEZ Act.
Central Government de-notifies 642.95 hectares from the Multi Product Special Economic Zone in Pune, reducing the SEZ to 100 hectares, under the Special Economic Zones Act and SEZ Rules, 2006. The action follows the developer's proposal, State Government approval and the Development Commissioner's recommendation, and is presented as enabling conversion under the State's Industrial Policy to an Integrated Industrial Area subject to predominant industrial land use and limited support/non-industrial uses.

Regulatory board member appointment: Government nominates Ministry of Corporate Affairs Secretary as member replacing predecessor.
The Central Government, under sub section (4) read with sub section (1) of Section 4 of the Securities and Exchange Board of India Act, 1992, has nominated Dr. Manoj Govil, Secretary, Ministry of Corporate Affairs, as Member of the Board in place of Shri Rajesh Verma, ex Secretary, Ministry of Corporate Affairs, by amending the principal notification S.O. 195(E) dated 9.3.1992 through a formal Government notification.

Export quota for Red Sanders wood limited for Andhra Pradesh to artificially propagated stock; wild specimens barred.
The Foreign Trade Policy amendment substitutes the export entry for Red Sanders wood to prohibit export generally while permitting a narrowly defined annual export quota for artificially propagated Red Sanders from private land in Andhra Pradesh; exports of wild specimens remain prohibited. The quota is subject to State implementation of a geo-referenced digital inventory and MIS recording tree numbers, age and diameter, and to inclusion of specific management, harvest plans and approved rotation periods in State working plan guidelines to ensure sustainable harvest from plantations.

Proper officer functions expanded to include reassessment, assessment, clearance and examination of postal goods under customs rules.
The notification amends the Table in Notification No. 26/2022 Customs (N.T.) to insert Section 84 entries assigning to the proper officer the functions of re assessment of entries relating to postal goods and, in separate entries, the functions of assessment, clearance and examination in respect of postal consignments. The amendment is effected under powers granted by the Customs Act and takes effect from publication in the Official Gazette.

Electronic declarations for postal export: mandatory PBE Automated System filing enables Customs screening and clearance of postal consignments.
These Regulations require postal authorities to operate a PBE Automated System for registration and filing of electronic declarations for postal exports, with two entry forms (PBE III for e commerce, PBE IV for other exports). Exporters or authorised agents must declare accuracy and compliance, present consignments at booking or foreign post offices, and ensure packages bear exporter declarations. Postal authorities must present goods and electronic data to Customs for inspection and assessment at the foreign post office, and proof of export and retained records must be produced on demand; penalties under the Act apply for contraventions.

Postal export documentation is revised through electronic-payment references and separate bill-of-export forms for e-commerce and other exports.
The amendment replaces the reference to international credit and debit cards with various electronic means in accordance with issued guidelines, and substitutes the Postal Bill of Export forms. PBE-I applies to e-commerce exports and requires e-commerce operator, website, payment transaction, SKU and tracking particulars. PBE-II applies to other postal exports. Both forms require exporter, consignee, parcel, product, invoice, valuation, duty and tax information, declarations on export rewards, zero-rating and tax exemption, and provide for customs examination and a Let Export Order.

Work from Home permission for SEZ unit employees enables remote work subject to intimation, export accounting, tagging, and duty free equipment rules.
Rule 43A authorises SEZ Units to permit specified employees to work from home or outside the SEZ subject to time limited permission, prior intimation to the Development Commissioner by email, maintenance of internal employee lists for verification, continuity of Unit operations from approved premises, work confined to Unit approved services and projects with export revenue accounted to the tagged Unit, procedural un tagging on project cessation, and temporary duty free removal of equipment with required records and return obligations.

GST rules amendment updates Authority functions, omits specified rules and redefines Authority under the Act.
The notification omits Rules 122, 124, 125, 134 and 137; amends Rule 127 by changing the marginal heading from "Duties" to "Functions" and replacing duty language with a provision that the Authority shall discharge specified functions; and substitutes clause (a) of the Explanation after Rule 137 to define "Authority" as the authority notified under sub section (2) of Section 171 of the Act. The amendments take effect from the first day of December, 2022.

State Trading Enterprise de-notification shifts copra import authorisation to NAFED under existing foreign trade policy conditions.
Amendment removes MMTC as the designated State Trading Enterprise for copra and permits imports under HS Code 12030000 only through NAFED, subject to compliance with the applicable paragraph of the Foreign Trade Policy; the change is made under powers of the Foreign Trade (Development & Regulation) Act and relevant policy provisions.

Designation of authorized officer: Additional Commissioner assigned functions under Section 48 and specified GST rules.
The Commissioner, exercising powers under Section 5 of the Tamil Nadu GST Act and specified GST Rules, designates the Additional Commissioner (Review, Appeal and Revision) as the authorized officer to perform functions under Section 48 of the Act and sub-rule (2) and (4) of Rule 83 and sub-rule (2) of Rule 83B of the Rules, superseding Notification No. 13/2019 insofar as not already acted upon, with immediate effect.

Delegation of powers to Additional Commissioner (Revenue, Collection and Monitoring) under TNGST Act; effective immediately.
Powers conferred on the Commissioner under the proviso to sub section (1) of Section 30 of the Tamil Nadu Goods and Services Tax Act, 2017 are delegated by the Commissioner under sub section (3) of Section 5 to the Additional Commissioner (Revenue, Collection and Monitoring), and the notification states that this delegation shall come into force with immediate effect.

Land Customs Stations amendment removes commodity-specific and seasonal trading restrictions at Nagarkata and Kulkuli stations.
The Central Board of Indirect Taxes and Customs has deleted two provisos from Notification No. 63/1994-Customs (N.T.): the proviso appointing Kulkuli Land Customs Station for the import of oranges only, and the proviso restricting trade through Nagarkata and Kulkuli Land Customs Stations to a defined seasonal period, thereby removing the commodity-specific designation and the seasonal trading limitation at those stations.

Commencement of GST rule provisions notified, applying specified sub rules of Punjab GST Amendment Rules from the appointed date.
Notification designates the commencement date for specified provisions of the Punjab Goods and Services Tax (Fourteenth Amendment) Rules, 2022. The Governor, on the Council's recommendation, notifies that sub-rule (3), sub-rule (4), clause (i) of sub-rule (7) and sub-rule (8) of rule 2 of the Amendment Rules shall come into force from the appointed date, under authority of rule 1(2), as recorded by the Department of Excise and Taxation.