UTGST classification change: restructured GTA option, ropeway transport and clinical establishment room charge entries alter rates and credit rules.
The notification amends the UTGST rate schedule to reclassify and set rates for transport and health-care services, inserts ropeway passenger and goods transport entries, restructures Goods Transport Agency (GTA) entries to distinguish option-to-pay and non-option supplies with a reduced rate and prohibitions on taking input tax credit where applicable, and introduces Annexure V as the pre commencement declaration form for GTAs to exercise the forward charge option for a financial year; definitions for print media, clinical establishment, health care services, and goods transport agency are added.

UTGST amendment substitutes goods description to include fly ash bricks, fly ash aggregates and fly ash blocks under notification rules.
The Central Government, on the recommendation of the Council and under the specified statutory provisions, substitutes the entry against serial number 4 in the Table of Notification No. 02/2019-Union Territory Tax to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is issued as Notification No. 03/2022-Union Territory Tax and comes into force on the 18th day of July, 2022.

Nil interest for electronic commerce operators who deposited collected tax but could not file required statement due to portal glitch.
The Government notifies Nil interest for specified electronic commerce operators who could not file the statement under sub section (4) of section 52 due to a portal technical glitch, provided they deposited the tax collected under sub section (1) of section 52 in the electronic cash ledger; the waiver applies to the listed GSTINs for the months specified and covers the period from deposit of tax in the electronic cash ledger until filing of the required statement.

Deferment of appeal filing requires an Assessing Officer's application in Form 8A identifying identical questions of law and related cases.
An application to defer filing of an appeal before the Appellate Tribunal or the jurisdictional High Court must be made in Form No. 8A by the Assessing Officer; the Form requires appellant and respondent details, assessment year, declared income, particulars of the order (section and sub-section, dates), the authority passing the order, the State and District of the jurisdictional Assessing Officer, the specific questions of law sought to be deferred with total tax effect, details of other cases relied upon, the due date for filing under the deferment provision, and a certification and verification that the questions of law are identical and pending in the relevant higher forum.

Controlled delivery authorisation enables supervised movement of suspect consignments with required approvals, monitoring and foreign consultation.
Controlled delivery permits supervised movement of a suspect consignment liable to confiscation where a proper officer applies in FORM-I and the specified authority may approve and authorise the operation, issue a FORM-II general authorisation to prevent interception by other enforcement agencies, permit non material affixation of marks or track and trace devices, require consultation with foreign competent authorities for consignments destined abroad, and mandate reporting on completion or termination with ensuing notification to foreign authorities when applicable.

Tariff heading amendment: substitution of tariff classification for open cells used in TV panel manufacture.
Amends the customs exemption notification by substituting the tariff heading in the Table against the stated serial entry of Notification No. 50/2017 Customs to change the classification applicable to open cells used in the manufacture of TV panels, reflecting an administrative revision of tariff classification under powers conferred by the Customs Act and the Customs Tariff Act.

Anti-dumping duty: table amended to allow specified producer's exports from any country including Indonesia under duty schedule
The notification substitutes the duty table in No. 28/2018-Customs (ADD), specifying tariff items, goods description, country of origin, country of export, named producers and exporters, and corresponding anti-dumping duty rates. It updates multiple entries for Indonesian, Malaysian and Thai producers and exporters and explicitly sets the country of export for PT. ENERGI SEJAHTERA MAS (producer) and Sinarmas CEPSA Pte. Ltd. (exporter) to "Any country including Indonesia," thereby broadening export sourcing in the duty schedule.

Exemption from Agriculture Infrastructure Development Cess extends to ethanol blended petrol variants and updates diesel blend definition.
The notification inserts Nil rate tariff entries exempting specified ethanol blended petrols from the Agriculture Infrastructure Development Cess where blends meet defined compositional criteria and applicable standards, and revises the diesel blend entry to clarify that diesel blended with a limited proportion of bio diesel remains predominantly high speed diesel with the bio diesel component subject to appropriate indirect taxes.

Ethanol blended petrol exempted from Road and Infrastructure Cess where blends meet specified composition and BIS quality.
Exempts specified ethanol blended petrol tariff items from the additional excise duty (Road and Infrastructure Cess) under section 112 of the Finance Act, 2018, where the blends meet the composition requirements and conform to Bureau of Indian Standards specification IS 17586; explanatory clauses define "appropriate duties of excise" and the relevant Central/State/Union territory/Integrated tax terminology.

Ethanol blended petrol exemption: notification inserts Nil-duty entries for specified ethanol blends and updates biodiesel blend treatment.
Inserts Nil-duty entries in Notification No. 28/2002-Central Excise for petrol blended with ethanol that meets specified volumetric composition and BIS specification 17586, defining appropriate duties of excise to include Fourth Schedule duties and enumerated additional excise levies, and defining applicable Central/State/Union territory/Integrated taxes as GST levies. Also substitutes the diesel entry to describe a blend with a dominant proportion of high speed diesel and a specified proportion of bio-diesel, requiring that component portions have the appropriate excise or GST levies paid.

Exemption from annual return relieves eligible registered persons from filing obligations where turnover falls below the statutory threshold for the year.
Exemption from annual return filing is granted to registered persons whose aggregate turnover for the financial year 2021-22 falls at or below the prescribed turnover threshold; the Principal Commissioner of State Tax, on Council recommendation, issued a notification exempting such persons from filing the annual return for that year, with the notification deemed effective from an earlier specified date.

Extension of limitation period under Karnataka GST for recovery orders and exclusion of pandemic interval from limitation computation.
The Government, under section 168A of the Karnataka GST Act, extends the time limit for issuance of recovery orders for unpaid/short-paid tax and wrongly availed input tax credit for the 2017-18 tax period, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to erroneous refunds and for filing refund applications under the refund provisions; the notification is effective from 1 March 2020.

Date extension in SGST notification replaces earlier deadline with a later deadline for the sixth proviso.
Amendment under the Goods and Services Tax Act substitutes the figures, letters and words in the sixth proviso of Notification (24/2017), replacing the previously stated deadline with a later calendar date, thereby altering the compliance timeline set by that proviso as effected by a formal notification of the Finance Department and recorded in the Government Gazette.

GST CMP-08 filing deadline extended to 31 July for quarter ending June under notification amending due date.
The Government inserted a proviso into the earlier notification under the taxing enactment prescribing that persons shall furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 until the 31st day of July, 2022.

Notification amendment to GST provisions inserts a sub section reference, giving the change retrospective effect from September 2021.
Amendment inserts a missing reference to an additional sub section into the operative paragraph of Notification No. 03/2021 State Tax, expanding the scope of provisions treated as notified. The change is issued under delegated power on Council recommendation and is declared to have retrospective effect from 24th September, 2021, with Gazette publication particulars of the principal notification noted.

Annual return exemption for small taxpayers removes filing obligation for eligible registered persons for the specified financial year.
Registered persons whose aggregate turnover in financial year 2021-2022 does not exceed two crore rupees are exempted, under the first proviso to section 44 of the Puducherry Goods and Services Tax Act, 2017, from furnishing the annual return for that financial year by notification issued by the Commissioner of State Tax on the Council's recommendation.

GST compliance amendments revise registration suspension, interest, refunds, payment methods and return reporting obligations for registered persons.
Delayed tax payment interest applies only to tax paid through the electronic cash ledger where a declared return is filed late, except where proceedings under sections 73 or 74 have commenced. In other cases, interest runs on unpaid tax from the due date until payment. Interest on wrongly availed and utilised input tax credit runs from utilisation until reversal or payment. Utilisation occurs when the electronic credit ledger balance falls below the wrongly availed credit, with the relevant date determined by the return-payment or ledger-debit mechanism.

Extension of compliance deadline substitutes the prior cutoff date and deems the amendment effective from an earlier date.
The notification amends the earlier notification by substituting the figures, letters and words in the sixth proviso to replace the previously specified cutoff date with a new cutoff date, thereby extending the compliance timeline; the amendment is made under the statutory power conferred by the GST Act and the notification is deemed to have come into force from an earlier specified date.

Limitation period extension extends time for GST tax recovery and refund claims under state law.
The Government, under Section 168A of the Tamil Nadu GST Act, extends the limitation for issuance of orders for recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 period, excludes a pandemic-affected interval from computation of limitation for recovery of erroneous refunds, and similarly excludes that interval for computation of limitation for filing refund applications; the notification is effective retrospectively from 1 March 2020.

Requirement to furnish Form GST CMP-08 for self-assessed tax ensures filing of June quarter payment details by the July deadline.
A proviso is added requiring specified 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 made under Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 and amends Notification No. II(2)/CTR/301(f-2)/2019, deemed effective from 5th July, 2022.