Time-limit extensions for GST recovery and refund filings suspend limitation periods during the pandemic interruption.
The State extends limitation periods for issuance of recovery orders relating to unpaid or short-paid tax and wrongful input tax credit claims, and excludes the pandemic interruption period from computation of limitation for both recovery of erroneous refunds and filing refund applications, with the exclusion operating retrospectively from the commencement of that interruption.

Waiver of late fee extended for delayed filing of FORM GSTR-4 for the relevant fiscal year, by amendment to notification.
Amends notification No. 2311-F.T. (29 Dec 2017) to extend the waiver of late fee for delayed filing of FORM GSTR-4 by substituting the proviso date with a later date; the amendment is made under state GST powers and is deemed to have come into force retrospectively from an earlier July 2022 date.

GST CMP-08 filing deadline extended to July 31 for the quarter ending June; deemed effective July 5.
The amendment inserts a proviso requiring persons to furnish a statement in FORM GST CMP-08 containing details of payment of self-assessed tax for the quarter ending 30th June, 2022 by 31st July, 2022; the amendment is deemed to have come into force on 5th July, 2022.

Rescission of notification cancels an earlier State Tax (Rate) notification, with retrospective effect subject to saved acts.
Rescinds a 2017 State Tax (Rate) notification, withdrawing its future application while preserving consequences of actions taken or omitted before rescission; the rescission is exercised under powers conferred by the Goods and Services Tax Act on the recommendation of the council and is declared effective retrospectively, subject to a saving provision protecting pre-rescission rights and liabilities.

GST rate amendment: substitution of goods description to include fly ash bricks, aggregates and blocks, effective retroactively.
The notification substitutes, against Sl. No. 1 in the Table of Notification No. 02/2022 State Tax (Rate), the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is made under sub section (1) of section 11 and sub section (1) of section 16 of the Jharkhand Goods and Services Tax Act, 2017, and is deemed effective from the 18th day of July, 2022.

Related party investment restrictions require client consent and mandate prudential limits, disclosures, rating criteria and monitoring.
Amendments define related party for portfolio managers and require prior client consent for investments in securities of related parties or associates, subject to Board exceptions. Portfolio managers must disclose related party investments and their diversification policy. Board specified prudential limits apply at the client level; investments in unrated securities of related parties are prohibited and investments must meet Board specified credit rating criteria. An alert based monitoring system is mandated to ensure compliance, with transitional and Board specified exemptions.

GST notification amendment substitutes fly ash construction product entries in the table, effective from mid July 2022.
Under authority of sub-section (2) of section 23 of the Jammu and Kashmir Goods and Services Tax Act, 2017, notification S.O. 403 dated 22-8-2022 substitutes, in the Table against serial number 4, column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The notification is declared to be deemed in force with effect from the 18th July, 2022, thereby changing the statutory classification of those fly ash construction products for GST purposes.

Limitation period extension for tax demand and refunds excludes pandemic period and extends deadline for issuance and claims.
The notification extends the time limit for issuance of orders to recover tax not paid or short paid or input tax credit wrongly availed for the 2017-18 tax period up to 30 September 2023. It excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications, and is deemed effective from 1 March 2020.

Late fee waiver for delay in furnishing FORM GSTR-4 for the financial year, effective for a specified period in 2022.
The amendment to Notification No. SRO 15 inserts a proviso waiving the late fee payable under Section 47 for delay in furnishing FORM GSTR-4 for the financial year 2021 22 for the period from 1 May 2022 to 28 July 2022. The notification is declared to be deemed in force with effect from 5 July 2022.

Self-assessed tax filing required: furnish FORM GST CMP-08 to regularise quarterly payment compliance within the specified window.
The notification inserts a proviso requiring persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022, by 31st July, 2022; the amendment is issued under the Jammu and Kashmir Goods and Services Tax Act, 2017 and is declared to be effective from 5th July, 2022.

Rescission of Notification: prior GST rate notification revoked, effective mid July, with prior actions legally preserved.
Rescinds the earlier GST rate notification SRO GST 26 (Rate) dated 15/11/2017 on the recommendation of the Council, while expressly preserving actions done or omitted before the rescission, and deems the rescission to have come into force with effect from 18th July 2022.

GST classification change: substitution of fly ash product descriptions alters taxable entries and applies retrospectively.
Amendment substitutes the Table entry at serial number 1, column (3) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks," changing the specified goods description for GST classification. The Government invokes powers under sections 11(1) and 16(1) of the Jammu and Kashmir GST Act, and the notification is deemed to have effect retrospectively from 18th July, 2022.

GST notification amendment adds specified edible oils and solid fuels to the table, effective retrospectively.
Amendment replaces the proviso reference "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A-1O identifying specified edible vegetable oils and their fractions (tariff headings 1507-1518) and solid fuels (tariff headings 2701-2703). The notification declares these amendments effective retrospectively and deemed in force from 18th July, 2022.

Pre-packaged and labelled goods exclusion applied across GST exemption entries, adding Legal Metrology definition and omissions.
Amendments replace various exclusionary phrases in multiple GST schedule entries with the uniform qualifier ", other than pre-packaged and labelled", substitute particular item descriptions (e.g., curd, lassi, buttermilk), omit specified schedule entries, remove the word "purified" from an entry, and add an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009. The notification is deemed to have come into force from 18th July, 2022.

GST rate amendment: new tariff category and expanded coverage for pre-packaged and labelled goods.
The notification amends SRO GST 1 by inserting a new levy category and Schedule VII, by adding ", pre-packaged and labelled" to numerous tariff entries, inserting new tariff lines for specified goods (including dairy, jaggery, puffed rice products, ostomy and orthopaedic appliances, selected leather, maps, solar heaters, pumps, e waste and parts), omitting and re numbering several entries, and defining "pre-packaged and labelled" by reference to the Legal Metrology Act. The amendments are effective from 18 July 2022.

Goods transport agency option to pay GST under forward charge introduced, with declaration form and restrictions on credit recovery.
Amendments revise Table entries to reclassify transport, clinical and related services with specified tax rates and associated denials of input tax credit; introduce an annual, binding option in Annexure V for Goods Transport Agencies to elect forward charge payment subject to a declaration and prohibition on claiming input tax credit; add a taxable entry for high value clinical establishment room charges and for biomedical waste treatment services; expand definitions to clarify terms such as clinical establishment, health care services and goods transport agency; and set the notification to operate from the stated commencement date.

GST notification amendment substitutes the listed goods to include fly ash bricks, aggregates and blocks, effective retrospectively.
The Government amends Notification No. S.O. 183 of 19 April 2022 by substituting, in the TABLE against serial number 4, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", with the substitution deemed to have come into force w.e.f. 18th July, 2022.

Forward charge option on GTA services permits registered suppliers to charge State Tax and include prescribed declaration on invoices.
The amendment removes a prior caveat regarding central tax payment for GTA services and adds a proviso excluding the entry where the supplier is registered under the JKGST Act, 2017, has opted to pay tax on GTA services under forward charge, has issued a tax invoice charging State Tax at applicable rates, and has included the prescribed Annexure III declaration on that invoice; it also inserts entry 5AA making renting of residential dwelling to any registered person taxable and adds Annexure III prescribing the required declaration.

GST exemption scope revised: specific services added, certain entries omitted, and tour-operator export portion clarified.
Amendments to SRO-11-GST revise the Jammu and Kashmir GST exemption table by omitting specified phrases, deleting and substituting entries, and inserting new entries including Department of Posts ordinary post services and storage/warehousing of cereals, pulses, fruits and vegetables. A new entry 52A prescribes the exempt portion of tour operator services to a foreign tourist performed partly outside India-calculated as the proportion of days outside India or fifty percent of total consideration, whichever is less-and provides counting rules for fractional days and an explanatory definition of "foreign tourist." The amendments are effective from 18th July, 2022.

GST rate amendment: revised tax entry substituted in prior notification, altering applicable rate and effective from mid July.
Amendment replaces the entry in column (4) of the TABLE against serial number 1 in Notification No. SRO GST 3 dated 08.07.2017 with a revised percentage, issued under the statutory authority of sub section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017, and deemed effective from 18th July, 2022.