Extension of due date for refund applications under section 55 clarifies effective commencement for notified agencies via corrigendum.
Corrigendum amends Notification No. 20/2022 Central Tax by substituting the figure "2018" with "2018, with effect from the 1st day of October, 2022", clarifying the effective commencement date for the extension of the due date for filing refund applications under section 55 as it applies to notified agencies.

Rescission of Notification ends extension of refund filing deadline for notified agencies, effective prospectively, preserving prior acts.
The Central Government, invoking section 148 of the Central Goods and Services Tax Act, rescinds Notification No.20/2018 Central Tax that had extended the due date for filing refund applications by notified agencies, withdrawing that extension prospectively while preserving actions taken or omissions before rescission.

GST compliance: failure to file returns triggers suspension and input tax credit reversal obligations under amended rules.
Rules amend GST procedures to add suspension grounds for non-filing (six months for monthly filers; two tax periods for quarterly filers), remove references to FORM GSTR-2 and FORM GSTR-3, shift reporting and reversal obligations to FORM GSTR-3B, require reversal of input tax credit (with interest) where supplier payment is not made within the specified period with re availment permitted upon subsequent payment, and omit multiple rules and specified forms while updating refund and auto generation wording.

Commencement of Finance Act provisions notified for specified GST amendments to take effect from notified date in official gazette.
The Central Government notifies 1 October 2022 as the commencement date for sections 100 to 114 of the Finance Act, 2022, excluding clause (c) of section 110 and section 111, thereby bringing those specified amendments into force for central GST matters under the statutory power vested by clause (b) of sub section (2) of section 1 of the Act.

E-invoicing threshold reduced, expanding GST applicability and bringing more taxpayers within e-invoicing compliance obligations.
Amendment substitutes a lower aggregate turnover benchmark in the principal notification under the CGST Rules to expand the class of taxpayers required to comply with e-invoicing, effective from the specified date, and cites the rule-making power and prior notification history.

Composition scheme change: fly ash bricks, aggregates and blocks added to the composition notification list under GST.
The Central Government, under the proviso to section 10(1) of the CGST Act, substitutes the TABLE entry against serial number 4 in Notification No. 14/2019-Central Tax to read: Fly ash bricks; Fly ash aggregates; Fly ash blocks, thereby amending the composition scheme list by formal notification.

Scope of exemption from registration modified to include fly ash bricks, aggregates and blocks under the GST notification.
The Central Government amends the Table in Notification No. 10/2019-Central Tax by substituting, against the specified serial number, the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks," the amendment to come into force on the notification's stated effective date.

Rescission of concessional GST rate ends lower-rated supply treatment for scientific and technical equipment to publicly funded research institutions.
The Central Government, on the recommendations of the Council and under its rate setting power, rescinds Notification No. 45/2017 Central Tax (Rate) that granted a concessional GST rate on scientific and technical equipment supplied to publicly funded research institutions; the rescission is subject to a savings clause preserving things done or omitted before the rescission and takes effect on the specified commencement date.

Concessional IGST rate rescinded, ending preferential tax treatment for scientific and technical equipment supplied to public funded research institutions.
Rescission of the concessional Integrated Goods and Services Tax regime for specified scientific and technical equipment supplied to public funded research institutions by withdrawing Notification No. 47/2017-Integrated Tax (Rate). The rescission removes the concessional IGST rate for such supplies, takes effect on the notified commencement date, and preserves actions done or omitted before the rescission.

Rescission of UTGST rate notification: prior rates revoked, subject to actions taken before rescission from notified date
The Government, exercising statutory authority under the Union Territory GST framework and acting on the Council's recommendation, rescinds Notification No. 45/2017-Union Territory Tax (Rate), subject to a savings clause preserving things done or omitted before rescission; the rescission takes effect on the notified commencement date.

Concessional rate on intra state supply of bricks revised to specify fly ash products, subject to non availment of ITC.
Amendment narrows concessional rate eligibility for intra state brick supplies by substituting the relevant notification entry to specify "Fly ash bricks; Fly ash aggregates; Fly ash blocks" and conditions the concessional rate on non availment of input tax credit; the change modifies Notification No. 02/2022 Central Tax (Rate) and comes into force as stated in the notification.

Concessional IGST on fly ash bricks, aggregates and blocks follows a non availment of input tax credit condition.
The notification amends the earlier IGST rate notification by substituting the table entry to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby clarifying the concessional IGST treatment for interstate supplies of these fly ash products, subject to the condition that input tax credit is not availed.

UTGST rate amendment substitutes specified fly ash products in the taxable schedule, altering applicable rate entries.
Amendment to the UTGST rate notification substitutes the entry against Sl. No. 1 in the Table, replacing the column (3) description with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the amendment is issued under the powers conferred by the UTGST and CGST legislation and comes into force on the 18th day of July, 2022.

Inverted duty structure: expands goods list excluding refund of unutilised input tax credit under section 54(3).
Amendment to Notification No.5/2017 Central Tax (Rate) replaces "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts serials 1A-1O listing specific tariff headings for various vegetable oils, fats, edible preparations and certain solid fuels; these goods are specified as supplies for which no refund of unutilised input tax credit shall be allowed under section 54(3).

IGST rate notification amendment inserts additional goods headings expanding scope of rate schedule and refund exclusions.
The notification amends Notification No. 5/2017 by substituting the proviso reference, re-numbering S. No. 1 as S. No. 1AA and inserting new serial numbers 1A-1O that list specific tariff headings for various vegetable oils, edible mixtures and preparations, and certain coal, lignite and peat products, thereby modifying the rate table. The amendment is given an effective commencement date.

UTGST schedule amendment: insertion and renumbering of tariff entries affecting vegetable oils, coal, lignite and peat.
Amendment substitutes "serial numbers 1" with "serial numbers 1AA" in the opening proviso; re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A-1O before that re numbered entry, identifying specified vegetable and fixed oils (and edible preparations) and certain solid fuels (coal, lignite, peat). The notification modifies the schedule of tariff entries in the principal UTGST rate notification and specifies the date the amendment comes into force.

Concessional CGST rate revised for supplies to exploration and production, amendment substitutes higher rate in existing notification.
The Central Government, on the recommendation of the Council, amends Notification No. 3/2017 Central Tax (Rate) by substituting the rate entry in column (4) against the specified serial number in the Table, thereby altering the concessional CGST treatment for supplies to exploration and production; the amendment is made by Notification No. 08/2022 Central Tax (Rate) dated 13 July 2022 and comes into force on 18 July 2022.

Concessional IGST rate change increases levy on specified inter State supplies, taking effect in mid July.
Amendment by Notification No. 08/2022 substitutes the rate shown in column (4) of the Table against serial number 1 in Notification No. 3/2017 Integrated Tax (Rate), increasing the concessional IGST rate for specified inter State supplies; the change is promulgated under the Integrated GST Act and comes into force on the 18th day of July, 2022.

UTGST rate revision substitutes the prescribed rate for the listed entry, altering Union Territory tax liability effective mid-July.
Amendment substitutes the entry in the TABLE against Serial No. 1, column (4) of Notification No. 3/2017-Union Territory Tax (Rate) with 6%, effected by Notification No. 08/2022 under section 8(1) of the Union Territory GST Act, and coming into force on 18 July 2022.

Pre-packaged and labelled goods exclusion clarified: GST exemption limited to supplies other than pre-packaged and labelled.
Amendment restricts GST exemption entries by substituting qualifying language so that listed commodities are exempt only when ", other than pre-packaged and labelled", replaces certain column (3) entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and revises the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.