GSTR-9 filing period extension allows return for the additional month with an extended filing deadline for affected taxpayers.
Amendment modifies FORM GSTR-9 instructions and table entries to extend the reference period to include an additional month and prescribes that returns for that extended period be filed by the specified November deadline; selected table rows (serial numbers 10-13) are updated accordingly. The change is effected under the State GST Act and is deemed to have come into force from the stated mid November commencement date.

RoDTEP inclusion: Additional export items added to Appendix 4R, applicable for a specified export period.
The notification revises RoDTEP Appendix 4R to add eligible export items and specify corresponding rates and per unit value caps, making the revised Appendix applicable for exports during the announced applicability period; the detailed list and parameters are published on the DGFT portal and further adjustments will follow to conform to the scheme's budgetary framework.

e-KYC setu authentication permitted under Aadhaar Act, enabling identity verification without disclosing full Aadhaar number.
The notification permits entities onboarded under the Aadhaar Act to use the e-KYC setu system for section 11A purposes if the system meets Aadhaar privacy and security standards; NPCI will enable authentication without disclosing full Aadhaar numbers and will share digitally signed demographic details and the last four digits of Aadhaar with reporting entities, while NPCI and UIDAI must ensure compliance, maintain lists of onboarded and discontinued entities, and notify regulators of such actions within seven days.

GSTR-9 Amendment updates return period to include April-October filings with a last filing date of November 30.
The Karnataka GST (Fifth Amendment) Rules, 2022 amend paragraph 7 of the Instructions to FORM GSTR-9, substituting prior period references with "of April, 2022 to October, 2022 filed upto 30th November, 2022" and making corresponding substitutions in the Table for serial numbers 10-13 to reflect the April-October period with the stated filing cutoff.

Advance Ruling Authority reconstitution under section 96 and rule 103; prior notification superseded and membership revised.
Reconstitution of the Jammu and Kashmir Goods and Services Tax Advance Ruling Authority is made under section 96 of the J&K GST Act, 2017 read with rule 103 of the J&K GST Rules, 2017, superseding SRO-534 dated 29-12-2017 and specifying two members: the Additional Commissioner, State Taxes (Tax Planning, Policy and Advance Ruling) and the Joint Commissioner, CGST Commissionerate, Jammu.

Relaxation of listing requirements permitted where Central Government seeks regulatory flexibility for strategic disinvestment, subject to investor protection.
A new sub regulation inserted into regulation 102 authorises the Board to relax strict enforcement of any requirement of the Listing Regulations if the Central Government applies in relation to its strategic disinvestment in a listed entity, provided the Board, after due consideration of the interest of investors and the securities market and for the development of the securities market, grants such relaxation.

Advance Ruling Authority reconstitution under GST law; composition updated and prior notification superseded by government notification.
Advance Ruling Authority reconstituted under the Jammu and Kashmir GST framework, exercising statutory powers to amend membership and replace the prior SRO 534 notification; composition now specifies an Additional Commissioner (State Taxes) for tax planning, policy and advance ruling and a Joint Commissioner from the CGST Commissionerate as members, establishing the personnel structure to process advance rulings under the regional GST regime.

De-notification of Special Economic Zone land reduces notified area and permits industrial use for manufacturing activity.
The Central Government, under the Special Economic Zones Act, 2005 and SEZ Rules 2006, has de-notified 8.90 hectares of the sector-specific SEZ at Mamidipally, Telangana-survey nos. 99/1/p (8.56 ha) and 133/p (0.34 ha)-reducing the SEZ to 84.10 hectares. The de-notification followed the developer's proposal, State no-objection, Development Commissioner's recommendation, and satisfaction that subsection (8) of section 3 and related requirements were met; the developer intends industrial use of the land for manufacturing and assembly of electrical devices and vacuum switching equipment components.

Authority for Advance Ruling reconstituted under section 96; two members appointed to the advance ruling body.
Reconstitution of the Delhi Authority for Advance Ruling is effected under section 96 of the Goods and Services Tax Act by superseding a prior notification; it takes immediate effect and specifies two members: a Central Government nominee appointed as member of the Central Government and a State Government nominee appointed as member of the State Government, identifying their offices and nomination basis as the operative appointments.

Commencement of SGST amendment: specified sections activated from the appointed date, excluding one clause and one section.
The State Government appoints 1st day of October, 2022 as the date on which sections 2 to 15 of the Tripura State Goods and Services Tax (Fifth Amendment) Act, 2022 shall come into force, excluding clause (c) of section 12 and section 13, by notification under sub section (2) of section 1 of the Act.

Commencement of GST amendment provisions appointed to take effect by state notification specifying operative date.
The State Government, invoking sub section (2) of section 1 of the Tripura State Goods and Services Tax (Fifth Amendment) Act, 2022, appoints the 5th day of July, 2022 as the date on which clause (c) of section 12 and section 13 of the Amendment Act shall come into force, by notification issued by the Finance Department dated 2nd December, 2022.

Input tax credit compliance requires reversal with interest for unpaid supplier invoices, while obsolete return forms and matching rules are removed.
The amendments strengthen return-filing compliance and revise input tax credit procedures. Registration may be cancelled for continuous non-furnishing of monthly returns for six months or quarterly returns for two tax periods. Input tax credit availed on supplies not paid within 180 days must be paid back with applicable interest through FORM GSTR-3B, subject to re-availment after payment. References to FORM GSTR-2 are removed, discontinued return-related rules and forms are omitted, and refund claims may include electronic cash ledger balances.

GSTR-9 filing period updated: returns now reference April-October with a specified filing deadline for affected months.
The Goa GST Rules amendment substitutes references in FORM GSTR-9 paragraph 7 and its Table so that periods denoted as April to September 2022 are replaced by April to October 2022 with a filing cut off of 30th November, 2022, and the amendment is effective from 15th November, 2022.

Special Additional Excise Duty rate for diesel revised, changing excise charge applicable to specified fuel exports.
Amends the tariff table of Notification No. 04/2022 Central Excise by substituting the entry in column (4) against the specified serial number with a revised per litre Special Additional Excise Duty rate, effected under statutory powers and coming into force on the stated commencement date.

Special Additional Excise Duty reduction on petroleum crude production and ATF export via amendment to central excise notification.
Amendment reduces the Special Additional Excise Duty on production of petroleum crude and export of aviation turbine fuel by substituting a revised entry in column (4) against the specified serial entry in the Table of Notification No. 18/2022 Central Excise; the change is made under statutory taxing powers and the notification specifies its commencement date.

Amendment to GST Rules redefines authority functions, omits specified procedural rules and updates authority definition.
The notification amends the 2017 GST Rules under statutory rulemaking power by omitting rules 122, 124, 125, 134 and 137; revising rule 127 to change the marginal heading from "Duties" to Functions and to replace duty language with an explicit statement that the Authority shall discharge specified functions; and substituting the Explanation's clause (a) to define "Authority" as the body notified under the Act. These changes take effect from the commencement date stated in the notification.

Exchange rate determination for customs valuation of imports and exports, superseding earlier notification and fixing new rates.
Central Board of Indirect Taxes and Customs determines rates of exchange for specified foreign currencies into Indian rupees for customs purposes, effective from 2nd December, 2022, superseding the earlier notification except as to prior actions. The determination provides separate rates for imported and export goods in Schedule I and sets rates per one hundred units for certain currencies in Schedule II, thereby governing customs valuation and related import/export calculations.

Appointment of Central Excise appellate officers grants authority to decide post-cutoff appeals within specified territorial jurisdictions.
Any Commissioner of Central Excise and Service Tax (Appeals) posted within the territorial jurisdiction of a Principal Chief Commissioner or Chief Commissioner is appointed as a Central Excise officer and vested with powers under the Central Excise Act, the Finance Act and relevant rules to pass orders in appeal in respect of appeals filed after the stated cutoff within that territorial jurisdiction, as may be assigned, with effect from publication in the Official Gazette.

GST rule amendments revise Authority functions, omit specified procedural rules, and redefine Authority under central law.
The amendment omits certain specified rules, replaces the marginal heading in rule 127 from "Duties" to "Functions" and substitutes duty-oriented wording with a functions-based formulation. The Explanation is revised to redefine "Authority" to mean the Authority notified under the corresponding provision of the Central Goods and Services Tax Act, aligning state rule terminology with the central statutory reference.

SCOMET updates 2022: Appendix 3 amended - export authorisation required; DTA SEZ reporting; SEZ exports regulated.
Annual SCOMET Update 2022 amends Appendix 3 (SCOMET items) to Schedule-2 of the ITC (HS) Classification of Export and Import Items, 2018 by Notification No.46/2015-2020, effective 30 days after issue, to be uploaded on the DGFT web portal. Export of listed SCOMET items is allowed only against an export authorisation unless specifically exempted. No export authorisation is required for supply from DTA to SEZ/EOU but physical export from SEZ/EOU to another country requires authorisation. DTA SEZ supplies must be reported to the SEZ Development Commissioner within one week, and the DC must file an annual report to DGFT by 15 May. Prior DGFT permission is mandatory before entering arrangements that permit foreign site visits, on site verification or access to records/documentation.