Pre-packaged and labelled goods exclusion reshapes Uttarakhand GST exemption entries and updates the legal definition.
Amendments to the Uttarakhand GST exemption notification revise multiple Schedule entries so that specified goods are covered only when they are other than pre-packaged and labelled, with some entries omitted and others substituted or modified. The Explanation is replaced to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 and its declaration requirements. The notification is deemed to have come into force on 18 July 2022.

GST rate schedules revised for pre-packaged goods, new tariff entries, and a retrospective effective date.
GST rate schedules were amended under the Uttarakhand State GST framework by revising the classification and rate entries for specified goods in the existing notification. The amendments insert new tariff entries, omit or substitute several existing entries, and expand coverage for goods described as pre-packaged and labelled. A new Schedule VII at 0.75% is inserted for specified goods, and the expression pre-packaged and labelled is defined by reference to the Legal Metrology Act, 2009. The notification is stated to take effect retrospectively from 18 July 2022.

Goods transport agency tax treatment revised with forward charge option, invoice declaration requirements, and new residential dwelling rental entry.
The notification amends the Uttarakhand GST table by removing a specified condition tied to central tax payment, inserting a new proviso for registered suppliers who opt to pay tax on GTA services under forward charge and issue invoices with the prescribed declaration, and revising other table entries. It also inserts a new entry for renting of residential dwelling to a registered person and adds Annexure III containing the declaration for GTA suppliers under forward charge.

GST exemption amendments revise postal, housing, tourism, healthcare, and cultural training entries under Uttarakhand notification.
Amendments are made to the Uttarakhand GST exemption notification by omitting, inserting, and substituting several entries in the table of exempt services. The notification revises exemptions for postal and insurance-related services, residential dwelling rentals, warehousing of specified agricultural produce, Department of Posts services, tour operator services for foreign tourists, healthcare room charges, and training or coaching in arts, culture, and sports by charitable entities. It is deemed to have come into force on 18 July 2022.

GST rate notification amendments revise transport, healthcare, and goods transport agency taxation rules with updated compliance conditions.
Amendments were made to the GST rate notification for Uttarakhand to revise the tax treatment of specified goods and passenger transport services, support services in transport, renting of goods carriages, clinical establishment room accommodation, and biomedical waste treatment services. Several entries were omitted, substituted, or newly inserted to alter applicable rates and related input tax credit conditions, including differential treatment for passenger transport by ropeways, goods transport agency services, and transport-related support services. The amended schedule also introduced or revised definitions for print media, clinical establishment, health care services, and goods transport agency, and inserted a form for a Goods Transport Agency to opt for forward charge payment of GST before a financial year.

Fly ash goods entry amended in Uttarakhand SGST notification with retrospective effect from 18 July 2022.
An amendment to the Uttarakhand SGST notification substitutes the entry at serial number 4 in the table to include fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment is stated to take effect from 18 July 2022.

Late fee waiver for delayed GSTR-4 filings extended, relieving composition taxpayers for the specified May-July filing window.
The State Government amends the prior notification to waive the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the specified period in May-July 2022, by inserting a proviso that the late fee under the Act shall stand waived for filings within that period; the amendment is deemed to have come into force from a date in late May 2022.

Registration threshold reduced under J&K GST Rule 48, narrowing taxable person eligibility and lowering the turnover trigger.
Exercising powers under Sub Rule (4) of Rule 48, the Government amends Notification No. S.O. 39 dated 29 01 2020 read with S.O. 89 dated 10 03 2022 to substitute the notified turnover threshold with ten crore rupees, effective from the first day of October, 2022, thereby lowering the turnover benchmark for GST registration eligibility under the Jammu and Kashmir SGST Rules.

GST exemption powers are corrected to rely solely on section 11(1), removing the reference to section 16(1).
Correction of the enabling provision for the amendment to the State GST notification dated 14 November 2017 removes the reference to section 16(1). The amendment is to be read as made solely in exercise of powers under section 11(1), on the recommendations of the Council.

SGST notification rescission is clarified by replacing amendment wording with an express rescission formulation.
Madhya Pradesh SGST corrigendum corrects the wording in Notification No. F-A-3-81-2017-1-V(53), dated 26 July 2022. The phrase "Following further amendments in this" is substituted with "rescinds the", clarifying that the relevant regulatory action is rescission.

Appointment of Additional Commissioner (Appeals) confers authority to exercise appellate powers under section 107 for state GST appeals.
The Governor, invoking section 3 of the Himachal Pradesh GST Act and rule 109A, appoints Sh. Hitesh Sharma as Additional Commissioner (Appeals) for all zones to carry out the purposes of section 107; he shall exercise the powers of the Additional Commissioner (Appeals) in addition to his existing assignments.

Turnover threshold reduction for GST registration: state lowers taxable turnover threshold modifying eligibility and compliance from October.
Amendment to the Bihar GST notification substitutes the previously stated turnover threshold with a lower figure in Notification No. S.O. 110 (dated 6 May 2020), effective 1 October 2022, thereby changing the turnover threshold that determines registration and compliance applicability under the Bihar Goods and Services Tax Rules pursuant to subrule (4) of rule 48.

Due date extension for FORM GST PMT-06 allowed for April returns until the extended deadline.
The Commissioner, under the first proviso to sub rule (3) of rule 61 of the Delhi GST Rules, extended the due date to deposit tax required under the proviso to sub section (7) of section 39 for payments made in FORM GST PMT-06 for the month of April 2022, thereby establishing an alternative deadline for that specific deposit obligation.

Proper-officer function assignment authorises return scrutiny and assessment for specified taxpayers through the Scrutiny Module under GST procedures.
Assignment of proper-officer functions under the Telangana Goods and Services Tax Act, 2017 is made to the Deputy Commissioner (STU-1), Abids Division, for specified taxpayers. The functions include assessment under section 73 and scrutiny of returns under section 61 for the identified financial years, including issuance relating to GSTR-9 and ASMT-10. Assessments must be undertaken only through the Scrutiny Module following the prescribed procedure under the TGST and CGST Acts, 2017.

Extension of GST notification deadline: phased compliance dates substituted to effect an immediate deadline extension.
The State Government, under sub section (2A) of section 174 of the Rajasthan GST Act, amends its earlier notification to substitute the previously specified deadline in sub clause (2) of clause 1 with a later deadline and to substitute the previously specified date against Phase III in the Table under definition (n) of clause 3 with the same later date, extending the operative timelines with immediate effect.

Input tax credit communication: new ordinance restricts credit availment tied to supplier payment and prior filing compliance.
The Ordinance mandates an auto-generated electronic statement of inward supplies and input tax credit to recipients, prescribes conditions and restrictions under which such reported supplies may prevent availment of credit, and links availment to supplier payment and timely filing of outward-supply details. It bars furnishing current-period outward-supply details or returns where prior-period outward-supply details remain unfurnished (subject to notified exceptions), requires reversal of credit where supplier tax is unpaid with re availment upon payment, and empowers the Government to limit credit discharge from the electronic credit ledger and to amend related notifications retrospectively.

Registration suspension revocation upon filing pending returns; mechanisms added for erroneous refund re credit and UPI/IMPS payments.
Suspension of GST registration for contraventions of section 29(2)(b)/(c) is deemed revoked upon furnishing all pending returns unless already cancelled; Duty Credit Scrips are included in value for supply; taxpayers exceeding turnover notification but not required to issue invoices under rule 48(4) must declare that position when issuing invoices otherwise; erroneous refunds deposited by taxpayers shall be re credited to the electronic credit ledger by the proper officer via FORM GST PMT-03A when deposited through FORM GST DRC-03; UPI and IMPS added as payment modes; rule 88B prescribes interest calculation on delayed tax and wrongly availed ITC; refund procedures and multiple GST forms are amended to implement these changes and to add export of electricity specific documentation.

Extension of limitation periods for GST assessment and refund claims, suspending pandemic period for limitation computations.
The notification uses powers under section 168A to extend the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 for recovery of unpaid or short paid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30th September, 2023, and excludes the period from 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 section 54 or section 55.

Notification amendment revises the proviso deadline by substituting the earlier date with a later July date for compliance.
Amendment substitutes, in the sixth proviso of Commercial Taxes Department notification No. S.O. 4 dated 2 January 2018, the earlier specified date with a later date to alter the applicable deadline, effected by a gubernatorial notification issued on the recommendations of the Council and recorded as S.O. 173 dated 29th August 2022.

Self-assessed tax filing requirement: furnish FORM GST CMP-08 for the June quarter by the prescribed July deadline.
The amendment adds a proviso requiring persons covered by notification No. S.O. 212 to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Bihar GST Rules, 2017 for the quarter ending 30th June, 2022 by the 31st day of July, 2022.