GST Rule Amendments: registration suspension revoked on filing pending returns and new refund, payment, reporting procedures introduced.
Amendments modify registration, refund, payment and reporting rules under the Andhra Pradesh GST framework: suspension of registration for contraventions under section 29(2)(b)/(c) is deemed revoked on furnishing pending returns; a procedure is prescribed to re-credit amounts of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when such refunds are deposited through FORM GST DRC-03; additional payment modes (UPI, IMPS) and intra-PAN cash-ledger transfers are permitted subject to no unpaid liabilities; a new sub-rule sets out calculation of interest on delayed tax and on wrongly availed input tax credit; and multiple return and payment forms are amended to add reporting rows and instructions including export and electricity-export specific documentation.

Rescission of notification cancels a prior GST notification while preserving actions undertaken before rescission; effective retroactively.
The government, acting under the power to rescind notifications on the GST Council's recommendation, rescinds Go.Ms.No.599 dated 12.12.2017, except insofar as it affects actions done or omitted before rescission; the rescission is deemed effective from 18th July, 2022 and will be published in the Extraordinary Gazette.

Pre-packaged and labelled goods excluded from certain GST exemptions, altering schedule entries and defining the term.
The Government amends the Schedule to the Andhra Pradesh GST notification (Go.Ms.No.582) by substituting the qualifying phrases in numerous Schedule entries with ", other than pre-packaged and labelled", omitting certain serial entries and deleting the word "purified," in one entry. It substitutes an Explanation clause defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 requirements. The notification is effective from 18 July 2022.

GST notification amendment renumbers and inserts serial entries, modifying prior state GST notifications and their legal scope.
The Government, under the proviso to the refund-related provision of the Andhra Pradesh GST law, substitutes the phrase "serial numbers 1" with "serial numbers 1AA", re-numbers S. No. 1 as S. No. 1AA and inserts new serial numbers and entries before the re-numbered item; the amendment follows a central tax rate notification and council recommendation and is deemed effective from 18th July, 2022, with publication in the Andhra Pradesh Gazette.

GST notification amendment substitutes classification to list fly ash bricks, aggregates and blocks, altering taxable item entries.
The Government amends prior notifications by substituting, against serial number 4 in the TABLE, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the proviso to subsection (1) of section 10 of the Andhra Pradesh Goods and Services Tax Act, 2017; the amendment is made on GST Council recommendation and is effective from 18th July, 2022.

GST notification amendment: product description for fly ash items substituted, altering the operative scope of the prior notification.
The Government amends the earlier GST notification by substituting the entry in Table against Serial No.1, column (3) to replace the previous wording with a new description for fly ash products; the amendment is made under statutory powers on the GST Council's recommendation and is declared effective from the notified commencement date in July 2022.

GST rate substitution: State amends notification to change applicable tax rate under delegated powers, effective from specified July date.
The State, invoking sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017, amends G.O.Ms.No.583 by substituting the TABLE entry against S. No. 1, column (4) with 6%. The notification will be published in the Extra-ordinary Gazette and is deemed to have come into force from 18th July, 2022.

Notification amendment: substitution of fly ash product entries in GST notification, effective under GST Council recommendation.
Amendment substitutes the entry in the Table against serial number 4, replacing the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", issued under the powers of the Andhra Pradesh Goods and Services Tax Act on the recommendations of the Goods and Services Tax Council and directed for publication in the Andhra Pradesh Gazette with a specified commencement date.

Annual return filing exemption for taxpayers with limited aggregate turnover under the Uttarakhand GST framework.
Registered persons whose aggregate turnover in financial year 2021-22 is up to two crore rupees are exempted from furnishing the annual return for that year under the Uttarakhand Goods and Services Tax Act, 2017. The exemption is issued by the Commissioner State Tax, Uttarakhand, under the first proviso to section 44 on the Council's recommendation and applies only to the specified financial year and turnover threshold.

Registration suspension revocation: suspension deemed revoked upon furnishing all pending returns; rules also tighten refund and payment procedures.
Amendments revise registration, refund, payment and interest procedures: suspension of registration is deemed revoked upon furnishing all pending returns; erroneous refunds deposited to the electronic cash ledger must be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; UPI and IMPS are added as permitted payment modes and cash ledger balances may be transferred to distinct persons on the same PAN via FORM GST PMT-09 subject to no unpaid liabilities; rule 88B prescribes calculation of interest on delayed tax and wrongly availed input tax credit.

Reduction in duty on crude vegetable oils extended, with specified items excluded from application from October.
The notification amends Notification No. 49/2021-Customs by substituting the earlier terminal date with a later date to extend the reduced duty/AIDC relief on specified crude vegetable oils, and adds a proviso that the relief shall not apply to the goods specified at serial numbers 1, 2 and 3 of the Table on or after 1 October, thereby excluding those items from the extended concession.

Part-time appointment rules amended: substitution of the specified member entry in the appointment schedule of the authority.
Amendment to the appointment rules substitutes the entry at serial number (4) in rule (2) with the named executive designation, thereby updating the schedule of part-time members; the amendment is made under the delegated power of sub-section (3) of section 132 of the Companies Act and commences on publication in the Official Gazette.

GST compliance expands digital nil-return filing, input tax credit disclosures, annual reporting, and standardised demand and recovery forms.
Punjab GST compliance permits notified classes of registered persons to be required or exempted from HSN-code disclosure. Nil GSTR-3B, GSTR-1 and CMP-08 filings may be made through SMS using registered-mobile OTP, only where every relevant table contains no entries. For financial years 2018-19 and 2019-20, registrants exceeding five crore rupees aggregate turnover must obtain audit and furnish certified reconciliation statements. The amendments also relax specified e-way bill restrictions, make pre-notice communication discretionary, restructure GSTR-2A disclosures, revise annual-return and non-resident return reporting, and standardise refund, assessment, demand, recovery and arrears forms.

GST Registration Verification tightens authentication, physical checks, suspension controls, and return-linked compliance for registered persons.
GST registration applications must, subject to statutory exemption, undergo biometric-based Aadhaar authentication and photograph where Aadhaar authentication is opted for, or biometric information, photograph, notified KYC verification and original-document verification at a Facilitation Centre where Aadhaar authentication is not opted for. The application is complete only after this process. Registration action and notice timelines are set at seven working days, while non-authentication cases and approved physical verification may operate on a thirty-day timeline; deemed approval follows if the proper officer does not act within the applicable period.

E-invoice reporting requires structured invoice, tax, supply, and transport data for GST compliance across electronic invoicing processes.
FORM GST INV-01 is substituted by an e-invoice schema governing invoices, credit notes and debit notes through mandatory, optional and conditional data fields. A valid e-invoice requires an Invoice Reference Number generated by the Invoice Registration Portal. The schema requires structured basic, supplier, recipient, item and document-total details, including supply classification, HSN/SAC classification, taxable value and applicable GST reporting. It accommodates delivery, payment, export, supporting-document and e-way bill information, with specified fields becoming mandatory where the relevant section or transport mode is selected.

SMS-based filing for nil GST returns and outward-supply details permits registered-mobile OTP verification for wholly nil tax periods.
Rule 67A treats electronic furnishing as including short messaging service filing by registered persons required to furnish a Nil return in FORM GSTR-3B or Nil outward-supply details in FORM GSTR-1. SMS filing must use the registered mobile number and be verified through a one-time password facility linked to that number. The mechanism is confined to tax periods where all tables in the applicable form have nil or no entries.

Electronic verification code enables companies to file specified GST returns and outward-supply details during prescribed periods.
Registered persons registered under the Companies Act, 2013 may verify specified GST filings through electronic verification code (EVC). This facility applies to returns under section 39 in FORM GSTR-3B from 21 April 2020 to 30 September 2020, and to outward-supply details under section 37 in FORM GSTR-1 from 27 May 2020 to 30 September 2020.

GST e-invoice schema standardises invoice, party, tax, delivery and transport data while extending prescribed filing timelines.
Punjab GST amendments extend the specified rule 117 timelines to 31 March 2020 and 30 April 2020, update SEZ registration particulars in FORM REG-01, and revise return-defaulter notices in FORM GSTR-3A. They also replace FORM INV-01 with an e-invoice schema prescribing Invoice Reference Number registration, structured supplier, buyer, payment, delivery, item, tax, total, transport and digital-signature data, together with cardinality, format and mandatory or optional field specifications.

Amendment to GST notification substitutes entry to include fly ash bricks and aggregates, effective from 18 July.
The notification amends the TABLE by substituting, against serial number 4, the entry to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", made under the proviso to sub section (1) of Section 10 of the Tamil Nadu Goods and Services Tax Act, 2017, on the Council's recommendation, and declares the amendment to be deemed in force from 18th July 2022.

Notification amendment updates goods classification to include fly ash bricks, aggregates and blocks under state GST rules.
Substitutes the Table entry at serial number four in the prior notification to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" pursuant to powers under sub section (2) of Section 23 of the Tamil Nadu Goods and Services Tax Act, 2017, and declares the amendment to be deemed in force from the stated earlier date.