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.

Exemption from annual return filing for registered persons below the specified turnover threshold for FY2021-22
The Commissioner, exercising the first proviso to Section 44 of the Goa GST Act and on Council recommendations, exempts registered persons whose aggregate turnover in FY 2021-22 is up to two crore rupees from furnishing the annual return for that financial year.

Transfer pricing hierarchy revised: commissioners now explicitly subordinated to specified chief commissioners under tax notification.
Amendment under section 118 revises the supervisory hierarchy by replacing "Table" with "Schedule" and substituting clause (c) to provide that the Commissioner of Income-tax in column (4) of the Schedule shall be subordinate to the Chief Commissioner of Income-tax in column (3); the Schedule is amended to insert Chief Commissioner of Income-tax (International Taxation), Delhi in Serial Number 1, column (3).

Tax exemption for Bihar electricity commission: licence fees, application fees and related interest exempted subject to conditions.
Notification under clause (46) of section 10 exempts specified income of Bihar Electricity Regulatory Commission: licence fees from electricity licensees; application processing fees; and interest on Government grants and on those fees. Exemption is conditional on the Commission not engaging in commercial activity, maintaining unchanged activities and the nature of specified income across the relevant financial years, and filing its return of income as required under the referenced filing provision.

Capital gains exemption condition: resident participation cap for original funds on transfers to Category III AIFs affects eligibility.
A new rule requires that, to qualify for the capital gains exemption when a capital asset is transferred from an original fund to a resultant fund that is a Category III Alternative Investment Fund, the aggregate participation or investment in the original fund by persons resident in India must not exceed a specified small proportion of the fund's corpus at the time of transfer; the terms original fund and resultant fund are as defined in the Explanation to section 47.

Limitation period extension for GST recovery and refund compliances, with retrospective effect and specified excluded period.
The notification extends the time limit for issuance of orders for recovery of tax or wrongly availed input tax credit for the 2017-18 tax period, specifies a new outer date for such issuance, and excludes a defined interruption period from computation of limitation for issuance of orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of that interruption period.

Extension of deadline under Goa GST notification amends the specified cutoff and provides retrospective commencement.
The Government amends an existing Goa GST notification by substituting the date in the sixth proviso with a later date under section 128 of the Goa GST Act, 2017, and declares the amendment to be deemed in force from an earlier specified day in July 2022, giving the change retrospective effect.

Requirement to furnish FORM GST CMP-08 for self assessed tax; deadline extended to the specified July date.
The notification amends a prior Government notification to insert a proviso 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 deemed to have come into force from 5th July, 2022.