Export prohibition on wheat flour products restricts shipments; government-to-government exceptions require prior permission and quality certification.
Export of wheat and wheat-derived flours under HS Code 1101 is amended from Free to Prohibited, with limited exceptions allowing exports only where the Government of India grants permission to other countries for food security needs upon their request. Approved shipments under this exception must have a Quality Certificate issued by the Export Inspection Council or its authorised agencies. Transitional arrangements under the Foreign Trade Policy are not applicable, and Inter-Ministerial Committee recommendations remain a procedural element for approvals.

Export restriction: exemption for wheat and meslin flour removed, now subject to export controls and restrictions.
The Central Government withdraws the prior exemption for Wheat or Meslin Flour (HS Code 1101) from export restrictions and bans under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, with other items listed in the earlier notification remaining unchanged.

Pending pre GST works contract payments require calculation of tax incidence under GST and implementation of the SOP by executing agencies.
The SOP directs executing agencies to compute and compare pre GST (VAT/central excise/service tax) and post GST tax incidence for works contracts awarded pre 1 July 2017 but executed partly or wholly after that date, requiring itemised classification of goods and services, verification against project estimates, allowance for Input Tax Credit and transitional credits, and certification where necessary; it prescribes that JGST Act applies to works not completed and invoiced by 30.06.2017, that contractual values shall not be revised absent express contract clauses, and that agencies must implement the annexed calculation format to determine payable balances.

SEZ denotification: rescission of Biotechnology SEZ notification with land use restrictions and developer undertakings enforced.
The Central Government rescinded the notification notifying 22.327 hectares as a Biotechnology SEZ at Village Owale, Thane, following a recommendation by the Development Commissioner; the State issued a No Objection Certificate and the developer undertook that de-notified land will be used only in accordance with applicable industrial policies, land use guidelines, master plans and departmental instructions; rescission effected under the proviso to rule 8 of the SEZ Rules, saving prior actions or omissions.

De-notification of SEZ land permits conversion of specified parcels for non SEZ IT/ITES infrastructure following statutory approvals.
The Central Government, exercising powers under the Special Economic Zones Act and Rule 8 of the SEZ Rules, de-notifies specified survey parcels totaling 1.0521 hectares from the sector specific IT/ITES SEZ at Mahadevapura following the applicant's proposal, State Government approval and Development Commissioner recommendation, thereby revising the SEZ's notified area to 11.3079 hectares; the de-notified land will be used for IT/ITES infrastructure under Non SEZ status.

Import policy change: Artemia cyst reclassified from restricted to free, enabling unrestricted imports under the ITC framework.
The import status of artemia cyst under the relevant ITC (HS) heading is amended from Restricted to Free, effected under powers granted by the Foreign Trade (D&R) Act and the Foreign Trade Policy; the notification updates Schedule I (Import Policy) of the ITC (HS) 2022 to permit unrestricted import of artemia cyst.

Registration threshold reduced for composition eligibility under Himachal Pradesh GST, lowering turnover limit and altering notification reference.
The amendment substitutes the previously prescribed twenty crore rupees threshold with ten crore rupees in the first paragraph of Notification No. 13/2020-State Tax, under the powers of sub-rule (4) of rule 48 of the Himachal Pradesh GST Rules, 2017, effective from the first day of October, 2022.

Non carrying Companies Removal: name removal rules require physical verification under section 12(9) confirming no business operations.
The rules amend Forms STK 1, STK 5 and STK 5A to require that the forms record that a company "is not carrying on any business or operations, as revealed after the physical verification carried out under sub section (9) of section 12," and allow listing of multiple companies identified by such verification; the amendment also provides the short title and commencement upon Gazette publication.

E-invoicing threshold lowered for registered taxpayers under the state GST framework from October 2022.
E-invoicing is made applicable under the Uttar Pradesh Goods and Services Tax Rules by amending the turnover threshold in the existing notification. The substitution reduces the aggregate turnover limit from twenty crore rupees to ten crore rupees, with effect from 1 October 2022, for taxpayers covered by the notification issued under rule 48(4).

Tax exemption for pollution control board income conditioned on noncommerciality, unchanged activities, and specified return filing.
Specified categories of income of the Andhra Pradesh Pollution Control Board are notified as exempt under clause (46) of section 10 of the Income tax Act, including consent fees, analysis and survey fees, central board reimbursements for monitoring programmes, biomedical authorization fees, cess reimbursements and appeal fees, government grants, RTI fees, non commercial sale of law books, interest on staff loans, miscellaneous receipts and interest on these incomes. The exemption is conditional on no commercial activity, unchanged nature of activities and incomes across years, and specified return filing compliance; retrospective application is stated as subject to a pending special leave petition.

GST threshold reduced, lowering turnover limit for state registration under amended notification, effective from October.
Amendment modifies an earlier departmental notification by substituting the previously stated monetary turnover threshold with a lower threshold for mandatory registration under the Madhya Pradesh Goods and Services Tax Rules, effective from the notified commencement date, thereby altering the eligibility criterion for state GST registration and compliance.

Tariff amendment expands GST table to add and reassign commodity entries, affecting vegetable oils and specified fuels.
Amendment to the State GST rate notification revises the Table by substituting a proviso reference to serial numbers, re-numbering an existing serial entry and inserting multiple new serial numbers and commodity descriptions for various edible oils, prepared fats and oils, and certain fuels; the amendment is issued under the Jharkhand GST Act on Council recommendation and is made effective from the specified date.

Tax rate amendment substitutes the listed state GST rate for a tariff entry, changing applicable levy retrospectively.
Amendment to Notification No. 3/2017-State Tax (Rate) substitutes the entry in column (4) against S. No. 1 in the TABLE with a new tax rate; the change is effected under section 11(1) of the Jharkhand GST Act and is deemed effective from 18th July, 2022.

Pre-packaged and labelled: GST rate schedule amended to limit exemptions unless legally labelled and declared under legal metrology.
The notification amends the State GST rate schedule by substituting qualifying language in multiple entries with ", other than pre-packaged and labelled", omitting certain schedule entries, deleting a descriptive term in one entry, and replacing the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, requiring mandatory package or label declarations; the amendment is given retrospective effect from a stated earlier date.

Pre-packaged and labelled goods classification expands GST rate applicability under Jharkhand amendment, adding a new schedule and tariff changes.
Amendment modifies the State GST rate notification by inserting a new 0.75 per cent Schedule VII, altering opening clause cross references, substituting the qualifier "pre-packaged and labelled" for numerous tariff entries, adding and omitting specific tariff lines across Schedules I, II, III and VI, revising certain Schedule VI entries for stones and diamonds, and substituting an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act's pre packaged commodity definition.

E invoicing threshold reduced, expanding mandatory coverage to additional taxpayers effective from October under Haryana GST.
The amendment substitutes the higher aggregate turnover figure in the first paragraph of Notification No. 17/GST-2, dated 31 March 2020, with a lower aggregate turnover benchmark for mandatory e invoicing under the Haryana GST Rules, effective from the date specified in the amending notification, thereby expanding the class of taxpayers subject to the e invoicing requirement.

Suspension of registration revoked upon filing pending returns, with procedural updates on refunds, re-credit and e-payment modes.
Amendments to Haryana GST Rules revise suspension consequences by deeming suspension revoked upon furnishing pending returns, add Duty Credit Scrips to valuation, require a declaration when invoices are issued outside specified rule, mandate re-credit to electronic credit ledger via FORM GST PMT-03A when erroneous refunds are deposited, expand payment modes to include UPI and IMPS with form changes, and restructure refund claim transmissions and documentary requirements for export refunds including specific treatment for electricity exports; multiple forms and reporting instructions in GSTR-3B, GSTR-9 and related PMT and RFD forms are updated accordingly.

Limitation period suspension for GST compliances extends recovery and refund filing timelines after pandemic disruption.
The notification extends the time for issuance of recovery orders for tax not paid or short paid and for recovery of input tax credit wrongly availed for the 2017-18 tax period to a new outer date, and excludes the period from March 2020 through February 2022 from computation of limitation for issuance of recovery orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of the excluded period.

Waiver of late fee extension for Form GSTR-4 filing deadline moved, altering notified proviso under state GST law.
Amendment substitutes the deadline in the fifth proviso of Notification No. 03/ST-2 to extend the period for the waiver of late fee for delay in filing Form GSTR-4 for the relevant financial year under the State GST Act, by textual replacement of the earlier notified date with a later date.

Extension of CMP-08 filing deadline grants additional time to furnish statement of self-assessed tax under Haryana GST rules.
The notification amends an earlier Haryana GST notification to insert a proviso requiring specified persons to furnish a statement detailing payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 by the 31st day of July, 2022, alongside a minor textual substitution in the existing proviso.