Option to pay tax on GTA services under forward charge applies if supplier is registered and issues invoice with declaration.
Amends Notification No. 13/2017-State Tax (Rate) to clarify that the entry excluding certain suppliers does not apply where the supplier has registered under the MGST Act, 2017, exercised the option to pay tax on services of GTA under forward charge, and has issued a tax invoice charging State Tax with the prescribed declaration in Annexure III; additionally inserts entry 5AA for renting of residential dwelling to a registered person and adds Annexure III declaration.

Partial exemption for tour operator services to foreign tourists based on proportion of tour performed outside India.
The notification amends the Maharashtra GST rate schedule by removing delivery mode qualifiers for several services, adding nil rated entries for specified postal services and warehousing of cereals, pulses, fruits and vegetables, excluding residential dwellings rented to registered persons from a residence exemption, and inserting a partial exemption for tour operator services to foreign tourists based on days performed outside India or a fifty percent cap, with rules for day counting and an illustrative explanation of "foreign tourist."

GST rate amendments expand taxable service descriptions and allow Goods Transport Agency option to pay under forward charge.
Amendments to the Maharashtra GST rate notification revise table entries to adjust rates and descriptions for passenger and goods transport (including ropeways), GTA services, renting of goods carriages, supporting transport services, clinical establishment room charges and biomedical waste treatment services; they add definitions for clinical establishment, health care services, goods transport agency and print media; and introduce an Annexure V form enabling a GTA to opt to pay GST under forward charge for a Financial Year, with an annual irrevocability rule and input tax credit restrictions where the GTA pays at the notified lower rate.

Interest waiver for specified e commerce operators where GSTR 8 was unfiled but tax deposited, interest set nil.
Notification sets the rate of interest to Nil for listed electronic commerce operators who failed to file FORM GSTR 8 by the due date due to a portal technical glitch, provided they had deposited the tax collected in the electronic cash ledger. The Nil interest applies from the date of deposit of the tax until filing of the statement under sub section (4) of section 52 for the specified months and taxpayers identified by GSTIN in the Table.

E-invoicing threshold reduced, expanding applicability to more taxpayers and requiring compliance from October first, 2022.
The Government of Gujarat amends the state GST notification to substitute the existing aggregate turnover threshold with a lower benchmark, widening the class of taxpayers required to comply with the electronic invoicing mandate under rule 48(4); the substitution is effective from the first day of October, 2022.

Accessibility of corporate books: rules require continuous in country access, daily review, and an India-based controller for offshore providers.
The amendment requires that companies' books and records be accessible in India, at all times, replaces prior "periodic basis" review obligations with a daily basis review, and mandates that where service providers are located outside India the name and address of the person in India who controls the books of account and other books and papers be recorded.

Correction of name in prior Telangana GST notification substitutes Sri Sahil Inamdar for the incorrectly recorded name.
An erratum issued under the Telangana Goods and Services Tax Act, 2017 and the corresponding Rules corrects an entry in G.O. Rt. No. 246 dated 19 July 2022. Against item No. (2), the name "Sri Sahil Imaandar" is substituted with "Sri Sahil Inamdar."

E-invoicing requirement lowered for mid-sized taxpayers, expanding mandatory electronic invoicing obligations from October this year.
Amends the earlier state GST notification by substituting the previously specified turnover benchmark with a lower turnover benchmark, thereby expanding mandatory e-invoicing applicability to a broader class of taxpayers; the substitution takes effect from the stated commencement date under the State GST rules.

Sovereign wealth fund exemption specified for Qatar Holding LLC: qualifying investments exempt subject to filing, audit, reporting and ownership conditions.
Central Government designates Qatar Holding LLC as the specified person for sovereign wealth fund exemption under clause (23FE) of section 10 for investments made in India from publication up to the notified cut off date, subject to conditions: timely filing of returns, statutory audit and prescribed audit report, quarterly electronic investment statements, segmented accounting, maintained ownership and regulatory links to the Government of Qatar, prohibition on borrowings for the purpose of investment in India, earnings credited to government designated accounts, vesting of assets in the government on dissolution, non participation in day to day operations of investees, and ineligibility on any breach of these conditions.

Tax treatment under section 56(2)(x): COVID related death receipts require prescribed proof and Form A reporting to tax authorities.
Receipts received by a family member on account of a deceased individual's death due to COVID-19 are treated as income under section 56(2)(x) only when the death occurred within six months of COVID-19 diagnosis and the recipient retains medical proof of diagnosis and a medical report or death certificate linking death to COVID-19; such sums from employers or other persons must be reported and verified in prescribed Form A and furnished to the Assessing Officer within the specified filing period.

Recordkeeping for COVID-19 medical treatment receipts required; furnish prescribed declaration with supporting medical and payment documents.
Specified conditions require individuals claiming amounts received for expenditure actually incurred for COVID-19 medical treatment to retain a COVID-19 positive report or treating physician's medical report and all documents evidencing diagnosis or treatment within six months of determination, and to verify amounts received by furnishing prescribed Form No. 1 with identity, PAN, diagnostic and treatment identifiers, total expenditure, payer details and a signed declaration. The notification applies retrospectively from 1 April 2020 and covers the assessment year 2020-21 and subsequent years.

Submission of COVID 19 medical evidence required for employer reimbursement under salary provisions, with retrospective applicability to assessment years.
The notification requires employees to submit (i) a COVID 19 positive report or treating physician/hospital medical report, (ii) documents of medical diagnosis or treatment for COVID 19 or related illness incurred within six months of being determined COVID 19 positive, and (iii) a certification of all expenditure incurred for treatment of the employee or any family member; the notification is effective from April first, 2020 and applies to the 2020-21 assessment year and subsequent years.

Commencement of section seven appointed operative on a specified date under subsection two of section one.
The Governor, exercising powers under sub section (2) of section 1 of the Mizoram Goods and Services Tax (Third Amendment) Act, 2020, appoints the tenth day of November, 2020 as the date on which section 7 of the Amendment Act shall come into force by notification of the Taxation Department.

Reduced turnover threshold under Odisha GST notification changes eligibility and compliance for affected taxpayers from the stated implementation date.
Amends an earlier Odisha GST notification by substituting a lower monetary expression for the prior turnover threshold in the first paragraph of that notification, effected on the stated implementation date, pursuant to the Odisha Goods and Services Tax Rules and on the recommendation of the Goods and Services Tax Council.

E-invoicing threshold lowered, expanding mandatory e-invoice coverage from October 2022 under GST rule amendment.
With effect from 1 October 2022, the notification substitutes the turnover threshold in the earlier notification so that the e-invoicing requirement applies where aggregate turnover exceeds ten crore rupees, lowering the prior threshold and expanding the class of taxpayers subject to mandatory e-invoicing under sub-rule (4) of rule 48 of the Mizoram Goods and Services Tax Rules, 2017.

Nil interest for e-commerce operators unable to file GSTR-8 due to portal glitch when tax was deposited.
Notification sets interest rate at Nil for specified electronic commerce operators who, due to a portal technical glitch, failed to file FORM GSTR-8 under sub-section (4) of section 52 by the due date but had deposited tax collected under sub-section (1) of section 52 in the electronic cash ledger; Nil interest applies from the date of deposit until the date of filing of the statement for the GSTINs and months listed in the notification's Table.

Exchange rate determination: Customs-prescribed conversion rates set for specified foreign currencies for import and export valuation purposes.
The Central Board of Indirect Taxes and Customs, under the Customs Act authority, prescribes distinct exchange rates for specified foreign currencies for import and export valuation, effective from the operative date, as set out in Schedule I (per unit) and Schedule II (per 100 units); the notification supersedes the prior notification except as to prior actions and is itself noted as superseded by a subsequent administrative notification.

BIS certification requirement removed for Hexane food grade imports, eliminating mandatory IS 3470 conformity and related certification obligation.
The requirement that imports of Hexane, Food Grade must conform to IS 3470 is deleted from the HS 29021100 entry in Schedule I (Import Policy) of the ITC(HS) 2022, and Hexane, Food Grade is removed from Appendix III's list of items under mandatory BIS certification, with immediate effect under authorities cited in the Foreign Trade Policy.

Associate definition revised to exclude certain sponsors investing for insurance beneficiaries; corresponding schedule provisions amended.
The amendment revises the definition of associate by adding a proviso excluding sponsors that invest in companies on behalf of insurance policy beneficiaries or other specified schemes, and updates Part B of the Fifth Schedule to substitute the sub clause identifying associates for Asset Management Companies and sponsors while omitting a related sub clause to align with the revised associate definition.

Transactions not regarded as transfer now include Bullion Depository Receipts with underlying bullion, excluding them from transfer.
The notification amends the earlier instrument to include Bullion Depository Receipt with underlying bullion within the list of transactions not regarded as transfer for capital gains, and adds an Explanation adopting the definition of that term from the Department of Economic Affairs' notification; it is effective from publication in the Official Gazette.