Pre-packaged and labelled: narrows GST exemption scope by substituting qualifying language and adding Legal Metrology definition.
Amendment substitutes the qualifying language in multiple Schedule entries to uniformly exclude goods that are "pre-packaged and labelled," revises specific entries (including dairy products, jaggery and khandsari sugar, murki), omits certain serial-numbered entries, and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 requiring prescribed package or label declarations.

GST rate amendment adds new taxable category and clarifies 'pre-packaged and labelled' definition under Legal Metrology.
The Rajasthan SGST notification amends rate schedules by inserting a 0.75 per cent category in Schedule VII, substituting the qualifier "pre-packaged and labelled" for numerous listed goods across Schedules I-III, adding and omitting specific tariff entries (including dairy products, jaggery, puffed rice, ostomy appliances, leather items, maps, solar water heaters, pumps, agricultural and dairy machinery, e waste), revising Schedule VI stone and diamond descriptions, and defining "pre-packaged and labelled" with reference to the Legal Metrology Act.

Tax treatment for GTA services: option to pay under forward charge requires invoice declaration and specified registration.
The notification amends the State GST table: it removes a limiting phrase in serial 1 and adds a proviso excluding the entry where the supplier is registered, has exercised the option to pay tax on GTA services under forward charge, has issued a tax invoice charging Central Tax at applicable rates, and has made the declaration prescribed in Annexure III. It also inserts entry 5AA for renting of residential dwelling to a registered person and inserts Annexure III prescribing the declaration text.

GTA option to self-pay GST allowed with pre-year declaration; affects input tax credit entitlement and applicable rates.
The notification amends Rajasthan SGST classifications and rates for transport and healthcare services, inserts ropeway passenger and goods transport as distinct taxable services with a reduced rate and no input tax credit for goods used, and establishes a regime permitting Goods Transport Agencies to opt to pay GST under forward charge for a financial year by filing Annexure V within a prescribed pre year deadline; exercised options are locked for one year and transitional filing dates for 2022-2023 are provided.

Registration suspension revocation on filing pending returns; new GST refund, interest, invoice and electronic payment procedures introduced.
Suspensions under rule 21A for contraventions of section 29(2)(b)/(c) are deemed revoked upon furnishing all pending returns; rule 86(4B) mandates re-credit to the electronic credit ledger via FORM GST PMT-03A where erroneously sanctioned refunds are deposited through FORM GST DRC-03; rule 96 conditions refund filings on valid GSTR-3B and permits withholding and system-generated refund transmission; payment rules add UPI and IMPS and update PMT forms; rule 88B prescribes interest calculation on delayed tax payments and export-electricity refund procedures and documentation are specified.

Limitation period extension for GST assessments and refund claims: interruption of pandemic period affects issuance and filing timelines.
Extends the time limit for issuance of assessment and recovery orders for tax short-paid, not paid, or wrongfully availed input tax credit for the 2017-18 tax period until the notified extended cutoff, and excludes the pandemic interruption period from computation of limitation for issuance of orders related to erroneous refunds and for filing refund applications, with retrospective effect to the start of the excluded period.

Extension of late fee waiver for delayed GSTR-4 filing; state notification substitutes the prior deadline to extend relief.
Extension of the waiver of late fees for delayed filing of Form GSTR-4 by substituting the original cutoff date in the fifth proviso of the earlier notification with a later date, thereby extending the period during which taxpayers may claim the late fee waiver; the amendment is issued by state finance department notification under the Act and effected by textual substitution.

Extension of CMP-08 filing deadline: quarter-ending June returns may be filed until end of July under amendment.
An amendment inserts a proviso allowing taxpayers to furnish FORM GST CMP-08 containing details of self-assessed tax for the quarter ending 30th June, 2022 by the 31st day of July, 2022, by modifying the second paragraph of the earlier state notification and thereby extending the filing deadline.

Amendment to GST schedule: substitution of listed fly ash products in serial entry, altering taxable classification.
The notification amends an earlier Tripura GST notification by substituting the entry in the TABLE at serial number 4, column (3), which listed "Fly ash bricks; Fly ash aggregates; Fly ash blocks", under the proviso to sub-section (1) of section 10 of the Tripura State GST Act; the amendment takes effect from 18th July, 2022.

GST classification amendment substitutes listed goods entry to specify fly ash bricks, aggregates and blocks, changing state tax classification.
Amendment to the State GST notification substitutes the entry at serial number four in the notified table with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", made on the Council's recommendation under the State GST statute and effective from the stated commencement date.

GST amendment updates the taxable goods list to specify fly ash bricks, aggregates and blocks, effective imminently.
The Goa GST notification amends Notification No. 38/1/2017--Fin(R&C)(95) by substituting, for serial number 4 column (3), the entry specifying fly ash bricks, fly ash aggregates and fly ash blocks; the amendment is made under the Goa Goods and Services Tax Act and takes effect on 18 July 2022.

Rescission of notification under Goa GST Act withdraws prior notification, effective 18 July 2022, with savings provision.
The Government of Goa, exercising its statutory power under the Goa Goods and Services Tax framework, rescinds Government Notification No. 38/ /1/2017-Fin(R&C)(45/2017-Rate) dated 14 November 2017, without affecting actions done or omitted before rescission; the rescission takes effect on 18 July 2022.

GST amendment: substitution of the entry for fly ash bricks and aggregates, revising their notified product classification.
The Government amends the cited notification by substituting, in the Table against Sl. No. 1, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks," thereby revising the enumerated classification of those products; the change is issued by the Department of Finance on the recommendation of the Council and specifies its effective date.

Rate schedule amendment renumbers entries and adds edible oils and specified fuels to the taxable goods list.
The Goa Government amends a GST rate notification by substituting "serial numbers 1" with "serial numbers 1AA", re-numbering S. No. 1 as S. No. 1AA and inserting serial entries 1A-1O into the TABLE to list specified edible oils and their fractions and certain solid fuels; the notification comes into force on the 18th day of July, 2022.

Tax rate substitution under Goa GST notification takes effect, replacing prior entry in the notification table.
Amendment substitutes the tax rate entry in the TABLE of the earlier Goa GST notification by replacing the entry in column (4) against S. No. 1 with 6%, altering the operative tax rate provision of that notification. The amendment is declared to come into force on the 18th day of July, 2022, and is issued by the Department of Finance, Revenue & Control under the Governor's authority.

Pre-packaged and labelled classification limits GST exemptions by requiring Legal Metrology declarations on packaging and labels.
The amendment substitutes the phrase ", other than pre-packaged and labelled" into multiple Schedule entries and omits certain serial entries, and it replaces the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, requiring the package or label to bear the statutory declarations.

GST rate amendment: new schedule and precise pre-packaged and labelled condition reshapes taxable goods classifications.
The amendment creates a new Schedule VII imposing a 0.75% rate on goods listed therein and revises Schedules I-VI to substitute, insert, omit and renumber tariff entries; it repeatedly restricts certain rate entries to goods that are "pre-packaged and labelled," expands taxable descriptions to include specified dairy products, jaggery, parched rice products, ostomy and orthopaedic appliances, leather subclasses, solar water heaters, pumps, knives and tableware, e waste, and adjusts synthetic stone and diamond descriptions, while defining "pre-packaged and labelled" by reference to the Legal Metrology Act.

Option to pay tax on GTA services clarified; registration and invoice declaration required for forward charge compliance.
Amendment removes the phrase excluding suppliers who had not paid central tax at a specified rate and provides that the entry will not apply where the supplier has registered under the Goa GST Act, 2017, opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging Central Tax with the prescribed Annexure III declaration; it also inserts a new entry treating renting of residential dwelling to a registered person as a service and adds Annexure III; effective 18th July, 2022.

GST exemption for tour operator services limited to portion performed outside India, with proportional calculation and cap.
Amendments to the GST exemption schedule modify entries by omitting specified service descriptions, deleting select serial entries, and adding or substituting provisions that (i) recognize certain postal services and storage/warehousing of cereals, pulses, fruits and vegetables as exempt; (ii) limit tour operator service exemption for foreign tourists to the portion performed outside India with a days-based proportional calculation or a fifty percent cap and rounding rules; and (iii) insert exceptions and provisos for residential rentals to registered persons, economy-class air exemptions limited to listed airports/states, healthcare room-charge exclusions, and specified training/coaching exemptions.

Goods Transport Agency option to pay GST, subject to input tax credit restrictions and a mandatory annual declaration requirement.
The notification amends the GST rate schedule to reclassify and adjust rates for passenger and goods transport services, inserts ropeway transport entries with reduced tax and denial of input tax credit on goods used, and adds a mechanism for Goods Transport Agencies to opt to pay tax under forward charge by filing an annual declaration (Annexure V), with the consequence that electing GTAs cannot claim input tax credit on inputs used in supplying the service.