Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • GST
  • GST - States
  • Customs
  • DGFT
  • SEZ
  • FEMA
  • Companies Law
  • SEBI
  • IBC
  • Law of Competition
  • LLP
  • Trust and Society
  • Money Laundering
  • Labour laws
  • Bharatiya Nyaya
  • Indian Laws
  • Wealth-tax
  • Service Tax
  • Central Excise
  • Central Sales Tax
  • VAT - Delhi
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Notifications
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
No. G.O.MS.No.544 - Dated: 25-07-2022 - Andhra Pradesh SGST GST - States
Amendment to G.O.Ms.No.264, Revenue (CT-II) Department, dated 29.06.2017 and G.O.Ms.No.448, Revenue(CT-II)Department, dated 21.08.2018
Show AI Summary
GST notification amendment renumbers and inserts serial entries, modifying prior state GST notifications and their legal scope.
The Government, under the proviso to the refund-related provision of the Andhra Pradesh GST law, substitutes the phrase "serial numbers 1" with "serial numbers 1AA", re-numbers S. No. 1 as S. No. 1AA and inserts new serial numbers and entries before the re-numbered item; the amendment follows a central tax rate notification and council recommendation and is deemed effective from 18th July, 2022, with publication in the Andhra Pradesh Gazette.
No. G.O.MS.No.542 - Dated: 25-07-2022 - Andhra Pradesh SGST GST - States
Amendment in Notification Go.Ms.No.254, Revenue (CT-II) Department, dated 20.03.2019
Show AI Summary
GST notification amendment substitutes classification to list fly ash bricks, aggregates and blocks, altering taxable item entries.
The Government amends prior notifications by substituting, against serial number 4 in the TABLE, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the proviso to subsection (1) of section 10 of the Andhra Pradesh Goods and Services Tax Act, 2017; the amendment is made on GST Council recommendation and is effective from 18th July, 2022.
No. G.O.MS.No.541 - Dated: 25-07-2022 - Andhra Pradesh SGST GST - States
Amendment to Go.Ms.No.276, Revenue (CT-II) Department, dated 22.04.2022
Show AI Summary
GST notification amendment: product description for fly ash items substituted, altering the operative scope of the prior notification.
The Government amends the earlier GST notification by substituting the entry in Table against Serial No.1, column (3) to replace the previous wording with a new description for fly ash products; the amendment is made under statutory powers on the GST Council's recommendation and is declared effective from the notified commencement date in July 2022.
No. G.O.MS.No.540 - Dated: 25-07-2022 - Andhra Pradesh SGST GST - States
Amendment to G.O.Ms.No.583, Revenue (CT-II) Department, dated 12.12.2017
Show AI Summary
GST rate substitution: State amends notification to change applicable tax rate under delegated powers, effective from specified July date.
The State, invoking sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017, amends G.O.Ms.No.583 by substituting the TABLE entry against S. No. 1, column (4) with 6%. The notification will be published in the Extra-ordinary Gazette and is deemed to have come into force from 18th July, 2022.
No. G.O.MS.No. 543 - Dated: 25-07-2022 - Andhra Pradesh SGST GST - States
Amendment to Go.Ms.No.252, Revenue (CT-II) Department, dated 20.03.2019 and Go.Ms.No.277, Revenue (CT-II) Department, dated 22.04.2022
Show AI Summary
Notification amendment: substitution of fly ash product entries in GST notification, effective under GST Council recommendation.
Amendment substitutes the entry in the Table against serial number 4, replacing the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", issued under the powers of the Andhra Pradesh Goods and Services Tax Act on the recommendations of the Goods and Services Tax Council and directed for publication in the Andhra Pradesh Gazette with a specified commencement date.
No. 2472/CSTUK/GST-Vidhi Section/2022-23/CT-10 - Dated: 25-07-2022 - Uttarakhand SGST GST - States
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
Show AI Summary
Annual return filing exemption for taxpayers with limited aggregate turnover under the Uttarakhand GST framework.
Registered persons whose aggregate turnover in financial year 2021-22 is up to two crore rupees are exempted from furnishing the annual return for that year under the Uttarakhand Goods and Services Tax Act, 2017. The exemption is issued by the Commissioner State Tax, Uttarakhand, under the first proviso to section 44 on the Council's recommendation and applies only to the specified financial year and turnover threshold.
No. 14/2022-State Tax - Dated: 25-07-2022 - Mizoram SGST GST - States
Mizoram Goods and Services Tax (Amendment) Rules, 2022.
Show AI Summary
Registration suspension revocation: suspension deemed revoked upon furnishing all pending returns; rules also tighten refund and payment procedures.
Amendments revise registration, refund, payment and interest procedures: suspension of registration is deemed revoked upon furnishing all pending returns; erroneous refunds deposited to the electronic cash ledger must be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; UPI and IMPS are added as permitted payment modes and cash ledger balances may be transferred to distinct persons on the same PAN via FORM GST PMT-09 subject to no unpaid liabilities; rule 88B prescribes calculation of interest on delayed tax and wrongly availed input tax credit.
No. 44/2022 - Dated: 23-07-2022 - Cus Customs
Reduction in duty / AIDC on crude soya, sunflower and palm oils - Seeks to amend Notification No. 49/2021-Customs, dated the 13th October, 2021.
Show AI Summary
Reduction in duty on crude vegetable oils extended, with specified items excluded from application from October.
The notification amends Notification No. 49/2021-Customs by substituting the earlier terminal date with a later date to extend the reduced duty/AIDC relief on specified crude vegetable oils, and adds a proviso that the relief shall not apply to the goods specified at serial numbers 1, 2 and 3 of the Table on or after 1 October, thereby excluding those items from the extended concession.
No. G.S.R. 602 (E) - Dated: 22-07-2022 - Co. Law Companies Law
National Financial Reporting Authority appointment of Part-time members (Amendment), Rules, 2022
Show AI Summary
Part-time appointment rules amended: substitution of the specified member entry in the appointment schedule of the authority.
Amendment to the appointment rules substitutes the entry at serial number (4) in rule (2) with the named executive designation, thereby updating the schedule of part-time members; the amendment is made under the delegated power of sub-section (3) of section 132 of the Companies Act and commences on publication in the Official Gazette.
No. G.O. Ms. No. 124 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No. II(2)/CTR/212(g-4)/2019 dated 7th March, 2019
Show AI Summary
Amendment to GST notification substitutes entry to include fly ash bricks and aggregates, effective from 18 July.
The notification amends the TABLE by substituting, against serial number 4, the entry to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", made under the proviso to sub section (1) of Section 10 of the Tamil Nadu Goods and Services Tax Act, 2017, on the Council's recommendation, and declares the amendment to be deemed in force from 18th July 2022.
No. G.O. Ms. No. 123 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No. II(2)/CTR/212(g-2)/2019 dated 7th March, 2019
Show AI Summary
Notification amendment updates goods classification to include fly ash bricks, aggregates and blocks under state GST rules.
Substitutes the Table entry at serial number four in the prior notification to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" pursuant to powers under sub section (2) of Section 23 of the Tamil Nadu Goods and Services Tax Act, 2017, and declares the amendment to be deemed in force from the stated earlier date.
No. G.O. Ms. No. 122 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to rescinds the Notification No. II(2)/CTR/917(e-5)/2017 dated 14th November, 2017
Show AI Summary
Rescission of notification withdraws an earlier GST notification, retrospectively effective while preserving prior actions and compliance obligations.
Rescission of a prior GST notification is effected by executive action, withdrawing Notification No.II(2)/CTR/917(e-5)/2017 except as to things done or omitted before such rescission. The notification is made under the statutory powers of the Governor on council recommendation, declares a retrospective commencement date and includes a saving provision preserving prior acts and omissions.
No. G.O. Ms. No. 121 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No. II(2)/CTR/205(h-2)/2022 dated 1st April, 2022
Show AI Summary
GST notification amendment substitutes classification to list fly ash bricks, aggregates and blocks, effective from 18 July 2022.
The notification replaces the Table entry against Sl. No. 1, column (3) of Notification No. II(2)/CTR/205(h-2)/2022 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", altering the listed goods for that notification; the amendment is effected under statutory powers and is declared to have come into force from 18th July 2022.
No. G.O. Ms. No. 120 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No.II(2)/CTR/532(d-8)/2017 dated 29th June, 2017
Show AI Summary
GST notification amendment inserts tariff entries for vegetable oils and fuels and renumbers existing serials, effective immediately.
Substitutes the words "serial numbers 1" with "serial numbers 1AA", renumbers S. No. 1 as S. No. 1AA, and inserts new TABLE entries 1A-1O specifying tariff headings for various vegetable oils and certain solid fuels (coal, lignite, peat). The amendment preserves the TABLE structure and takes effect from 18th July, 2022.
No. G.O. Ms. No. 119 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No. II(2)/CTR/532(d-6)/2017 dated 29th June,2017
Show AI Summary
Tax rate amendment: substitution of prescribed table entry to a notified rate, effective from mid July.
Amendment substitutes the TABLE entry for S. No. 1, column (4) of Notification No. II(2)/CTR/532(d-6)/2017 with 6%, under the powers conferred by sub section (1) of the State GST Act, and states the amendment is deemed to have come into force from 18th July, 2022.
No. G.O. Ms. No. 118 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No. II(2)/CTR/532(d-5)/2017 dated 29th June, 2017
Show AI Summary
Pre-packaged and labelled goods exclusion expanded, altering Schedule entries and defining the term under Legal Metrology.
The notification amends Schedule entries to replace various qualifying phrases with the standard phrase ", other than pre-packaged and labelled", omits specified Schedule entries, and substitutes Explanation clause (ii) to define pre-packaged and labelled by reference to a "pre-packaged commodity" under the Legal Metrology Act, 2009, requiring the package or label to bear the statutory declarations. The amendment is effective from 18th July, 2022.
No. G.O. Ms. No. 117 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No. II(2)/CTR/532(d-4)/2017 dated 29th June, 2017
Show AI Summary
GST rate amendments classify and expand taxable entries, designating many items as pre-packaged and labelled effective mid-July.
Amendments revise tariff classifications and rate categories by adding a new schedule, substituting numerous entries to qualify goods as pre-packaged and labelled, inserting and omitting specified items across Schedules I, II, III and VI, introducing an explicit E waste entry, rewording diamond and synthetic stone descriptions, and defining 'pre-packaged and labelled' by reference to the Legal Metrology Act; the changes are effective from 18th July, 2022.
No. G.O. Ms. No. 116 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Amendment in Notification No. II(2)/CTR/532(d-16)/2017 dated 29th June,2017
Show AI Summary
Taxability of GTA services clarified: suppliers opting for forward charge with prescribed invoice declaration are excluded from exemption.
The notification amends prior provisions so that suppliers registered under the TNGST Act who have exercised the option to pay tax on GTA services under forward charge and who issue a tax invoice charging State Tax with the prescribed Annexure III declaration are excluded from the prior entry; it inserts entry 5AA making renting of residential dwelling to a registered person a specified taxable service and adds Annexure III; the notification is effective from 18th July, 2022.
No. G.O. Ms. No. 115 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No. II(2)/CTR/532(d-15)/2017 dated 29th June, 2017
Show AI Summary
GST exemption amendments redefine taxable services and refine service-specific exclusions and exemptions across multiple entries.
State GST notification amendments reconfigure exempt and nil-rated service entries by omitting certain listed entries and wording, inserting a residential dwelling rental exception for registered persons, specifying air travel exemptions limited to economy class from designated airports, narrowing warehousing exemptions to storage of cereals, pulses, fruits and vegetables, adding Department of Posts ordinary postal services as nil-rated, and creating a proportional exemption for tour operator services supplied to foreign tourists representing the portion of the tour performed outside India with an explicit calculation rule.
No. G.O. Ms. No. 114 - Dated: 22-07-2022 - Tamil Nadu SGST GST - States
Seeks to amend Notification No. II(2)/CTR/532(d-14)/2017 dated 29th June, 2017
Show AI Summary
Goods Transport Agency option to pay GST: option procedure and input tax credit restrictions updated.
Amendments recast service schedule entries, specifying revised State tax rates and input tax credit restrictions for various transport and health services, insert ropeway passenger and goods transport entries taxed at a reduced rate with no input tax credit on goods used, create a category for clinical establishment room charges above a threshold subject to reduced rate and no input tax credit, and add an option mechanism (Annexure V) for Goods Transport Agencies to elect forward charge taxation for a financial year with a prescribed declaration and restrictions on input credit.

Notifications

Back

All Notifications

Showing Results for :
Reset Filters
No Records Found

Notifications

Home › Notifications › GST - States › 2022 › GST - States - 2022 › This
Back

All Notifications

GST - States

Andhra Pradesh Goods and Services Tax (First Amendment) Rules, 2022 - G.O.Ms.No.547 - Andhra Pradesh SGST

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST Rule Amendments: registration suspension revoked on filing pending returns and new refund, payment, reporting procedures introduced.
Amendments modify registration, refund, payment and reporting rules under the Andhra Pradesh GST framework: suspension of registration for contraventions ... Summary

Topics

Acts Income Tax
Next ➔