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.

Forward charge option for GTA services requires registration, tax invoice with prescribed declaration, and applies to residential rent entry.
The notification amends State Tax (Rate) provisions to allow the GTA-related entry to apply only where the supplier is registered, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State Tax accompanied by the prescribed declaration (Annexure III). It inserts Annexure III declaring registration and exercise of the forward-charge option for GTA services, omits certain listed services in another entry, and adds a new entry treating renting of residential dwelling to a registered person as a taxable service.

Annual return exemption allows small taxpayers below turnover threshold to forgo filing for the relevant financial year.
The Commissioner of State Tax, pursuant to the first proviso to section 44 of the Haryana Goods and Services Tax Act, 2017 and on the Council's recommendation, exempts registered persons whose aggregate turnover in the financial year 2021-22 is up to two crore rupees from the requirement to file the annual return for that financial year.

Tour operator service exemption: portion performed outside India exempt up to proportionate days or capped at half the tour value.
The notification amends the Jharkhand State Tax (Rate) schedule to refine exemptions: it omits certain exclusionary wording for specified services; narrows residential dwelling exemption where the dwelling is rented to a registered person; limits economy-class air travel exemptions to specified airports; confines storage and warehousing exemption to cereals, pulses, fruits and vegetables; introduces a nil-rated postal services entry for low-weight mail; and creates a tour operator exemption for foreign tourists limited to the proportion of the tour performed outside India or fifty percent of the total consideration, with day-counting rules and illustrative calculations.

GTA option to pay GST alters input tax credit treatment and requires a pre year Annexure V declaration to opt in.
The notification amends the State GST rate schedule to reclassify transport and related services, adds ropeway passenger and goods transport entries, revises rates and input tax credit treatment for passenger, goods transport and supporting services, introduces a taxable entry for clinical establishment room charges above a per day threshold, inserts bio medical waste treatment services, expands key definitions, and prescribes an Annexure V procedure for GTAs to opt to pay GST under forward charge with a transitional filing deadline and annual validity.

Rescission of tax exemption: partial exemption for scientific instruments to public research institutes revoked, effective retrospectively.
The State rescinds Notification No. 2023-F.T. (14.11.2017) that provided a partial tax exemption for supplies of scientific instruments to specified publicly funded research institutes, exercising powers under the West Bengal GST Act on the Council's recommendation; the rescission is subject to a savings clause for acts or omissions before rescission and is deemed to have come into force from 18th July, 2022.

Amendment to GST notification updates classification to include specified fly ash products with retrospective effect.
The State GST notification amends its Table by substituting, against serial number one in column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby updating the taxable goods classification under notification No. 611-F.T. This amendment is made under the powers of the West Bengal Goods and Services Tax Act and is effective from 18th July, 2022.

GST notification amendment adds tariff entries and renumbers an existing entry, modifying ITC refund treatment under the proviso.
Amends notification No. 1129 F.T. by substituting "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA, and inserting new tariff entries 1A-1O for specified vegetable oils and certain solid fuels; changes pertain to the no refund treatment of Input Tax Credit in the context of inverted tax structure and are made under the proviso to sub section (3) of section 54 of the West Bengal GST Act, with the amendment deemed effective from the stated commencement date.

GST rate amendment for petroleum-related goods substitutes prior rate and declares retrospective effect to a recent date.
Amends West Bengal GST notification No. 1127-F.T. (28 June 2017) by substituting the rate entry in the TABLE against S. No. 1, column (4) with a new specified rate for goods required in connection with petroleum operations; the amendment is taken on Council recommendation under the West Bengal GST Act and is effective from 18th July, 2022.

Reverse charge mechanism narrowed; forward charge option for GTA allowed when supplier issues tax invoice with prescribed declaration.
Amendments to Notification No. 1137 F.T. narrow RCM scope by omitting a prior limiting phrase and add a proviso excluding from RCM suppliers who are registered under the WBGST Act, 2017, have opted to pay tax on GTA services under forward charge, and have issued tax invoices charging State Tax with the prescribed Annexure III declaration; they remove certain service descriptions from another sub clause, insert entry 5AA treating renting of residential dwelling to a registered person as a taxable supply between any person and any registered person, and add Annexure III prescribing the invoice declaration.

Nil-rated services classification amended to revise exempt entries, add postal and tour-operator rules, and narrow certain exemptions.
The notification amends the State GST nil-rate service schedule by omitting specified entries and phrases, inserting new exempt entries for low weight postal items and storage/warehousing of specified agricultural produce, narrowing certain exemptions (including residential rental and economy-class air travel from designated airports), and introducing a proportional exemption method for tour operator services to foreign tourists with explanatory day-counting rules and examples.

GTA option and input tax credit restriction: annual declaration required for GTAs to pay GST under forward charge.
Amends the State GST Schedule to reclassify and set revised State tax rates for various transport and health-related services, inserts precise restrictions on input tax credit for specified entries, and mandates an annual option for Goods Transport Agencies to elect forward-charge tax payment by filing Annexure V with the jurisdictional GST authority; includes new definitions for clinical establishment, health care services, goods transport agency and print media to clarify scope and exclusions, and sets an operative commencement date for the amendments.

Composition scheme amendment: substitution of listed fly ash products; change treated as effective from an earlier notified date.
The notification amends Department Notification No. 380 F.T., dated 7 March 2019, by substituting, in the TABLE against serial number 4 column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The amendment is effected under the proviso to sub section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017, and is declared to be effective from an earlier notified commencement date.

GST notification amendment updates goods entry to include fly ash bricks, aggregates and blocks, altering classification and applicability.
This notification amends Notification No. 378-F.T., dated 7th March, 2019, by substituting the Table entry against serial number 4 in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" and declares the amendment to be deemed effective from 18th July, 2022.

Automatic revocation of GST registration suspension upon filing pending returns, with concurrent payment and refund procedure updates.
Rules amend WBGST Rules, 2017 to (i) deem suspension revoked upon furnishing all pending returns where not cancelled, (ii) add UPI and IMPS as payment modes and update payment/ challan fields, (iii) revise refund procedure including documentation and electronic transmission of withheld refund claims via system generated FORM GST RFD 01, (iv) require re credit to electronic credit ledger by order in FORM GST PMT 03A where erroneous refunds deposited, and (v) modify GSTR 3B, GSTR 9/GSTR 9C and related forms and tables to reflect reporting, HSN and period-specific changes.

Time-limit extensions for GST recovery and refund filings suspend limitation periods during the pandemic interruption.
The State extends limitation periods for issuance of recovery orders relating to unpaid or short-paid tax and wrongful input tax credit claims, and excludes the pandemic interruption period from computation of limitation for both recovery of erroneous refunds and filing refund applications, with the exclusion operating retrospectively from the commencement of that interruption.

Waiver of late fee extended for delayed filing of FORM GSTR-4 for the relevant fiscal year, by amendment to notification.
Amends notification No. 2311-F.T. (29 Dec 2017) to extend the waiver of late fee for delayed filing of FORM GSTR-4 by substituting the proviso date with a later date; the amendment is made under state GST powers and is deemed to have come into force retrospectively from an earlier July 2022 date.

GST CMP-08 filing deadline extended to July 31 for the quarter ending June; deemed effective July 5.
The amendment inserts a proviso requiring persons to furnish a statement in FORM GST CMP-08 containing details of payment of self-assessed tax for the quarter ending 30th June, 2022 by 31st July, 2022; the amendment is deemed to have come into force on 5th July, 2022.

Rescission of notification cancels an earlier State Tax (Rate) notification, with retrospective effect subject to saved acts.
Rescinds a 2017 State Tax (Rate) notification, withdrawing its future application while preserving consequences of actions taken or omitted before rescission; the rescission is exercised under powers conferred by the Goods and Services Tax Act on the recommendation of the council and is declared effective retrospectively, subject to a saving provision protecting pre-rescission rights and liabilities.