Annual return exemption for small taxpayers: registered persons below the specified turnover threshold relieved from filing for fiscal year.
The notification under the first proviso to section 44 of the Bihar Goods and Services Tax Act, 2017 exempts registered persons whose aggregate turnover in FY 2021-22 does not exceed the specified turnover threshold from the obligation to file the annual return for that financial year.

Pending pre GST works contract payments require calculation of tax incidence under GST and implementation of the SOP by executing agencies.
The SOP directs executing agencies to compute and compare pre GST (VAT/central excise/service tax) and post GST tax incidence for works contracts awarded pre 1 July 2017 but executed partly or wholly after that date, requiring itemised classification of goods and services, verification against project estimates, allowance for Input Tax Credit and transitional credits, and certification where necessary; it prescribes that JGST Act applies to works not completed and invoiced by 30.06.2017, that contractual values shall not be revised absent express contract clauses, and that agencies must implement the annexed calculation format to determine payable balances.

Registration threshold reduced for composition eligibility under Himachal Pradesh GST, lowering turnover limit and altering notification reference.
The amendment substitutes the previously prescribed twenty crore rupees threshold with ten crore rupees in the first paragraph of Notification No. 13/2020-State Tax, under the powers of sub-rule (4) of rule 48 of the Himachal Pradesh GST Rules, 2017, effective from the first day of October, 2022.

E-invoicing threshold lowered for registered taxpayers under the state GST framework from October 2022.
E-invoicing is made applicable under the Uttar Pradesh Goods and Services Tax Rules by amending the turnover threshold in the existing notification. The substitution reduces the aggregate turnover limit from twenty crore rupees to ten crore rupees, with effect from 1 October 2022, for taxpayers covered by the notification issued under rule 48(4).

GST threshold reduced, lowering turnover limit for state registration under amended notification, effective from October.
Amendment modifies an earlier departmental notification by substituting the previously stated monetary turnover threshold with a lower threshold for mandatory registration under the Madhya Pradesh Goods and Services Tax Rules, effective from the notified commencement date, thereby altering the eligibility criterion for state GST registration and compliance.

Tariff amendment expands GST table to add and reassign commodity entries, affecting vegetable oils and specified fuels.
Amendment to the State GST rate notification revises the Table by substituting a proviso reference to serial numbers, re-numbering an existing serial entry and inserting multiple new serial numbers and commodity descriptions for various edible oils, prepared fats and oils, and certain fuels; the amendment is issued under the Jharkhand GST Act on Council recommendation and is made effective from the specified date.

Tax rate amendment substitutes the listed state GST rate for a tariff entry, changing applicable levy retrospectively.
Amendment to Notification No. 3/2017-State Tax (Rate) substitutes the entry in column (4) against S. No. 1 in the TABLE with a new tax rate; the change is effected under section 11(1) of the Jharkhand GST Act and is deemed effective from 18th July, 2022.

Pre-packaged and labelled: GST rate schedule amended to limit exemptions unless legally labelled and declared under legal metrology.
The notification amends the State GST rate schedule by substituting qualifying language in multiple entries with ", other than pre-packaged and labelled", omitting certain schedule entries, deleting a descriptive term in one entry, and replacing the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, requiring mandatory package or label declarations; the amendment is given retrospective effect from a stated earlier date.

Pre-packaged and labelled goods classification expands GST rate applicability under Jharkhand amendment, adding a new schedule and tariff changes.
Amendment modifies the State GST rate notification by inserting a new 0.75 per cent Schedule VII, altering opening clause cross references, substituting the qualifier "pre-packaged and labelled" for numerous tariff entries, adding and omitting specific tariff lines across Schedules I, II, III and VI, revising certain Schedule VI entries for stones and diamonds, and substituting an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act's pre packaged commodity definition.

E invoicing threshold reduced, expanding mandatory coverage to additional taxpayers effective from October under Haryana GST.
The amendment substitutes the higher aggregate turnover figure in the first paragraph of Notification No. 17/GST-2, dated 31 March 2020, with a lower aggregate turnover benchmark for mandatory e invoicing under the Haryana GST Rules, effective from the date specified in the amending notification, thereby expanding the class of taxpayers subject to the e invoicing requirement.

Suspension of registration revoked upon filing pending returns, with procedural updates on refunds, re-credit and e-payment modes.
Amendments to Haryana GST Rules revise suspension consequences by deeming suspension revoked upon furnishing pending returns, add Duty Credit Scrips to valuation, require a declaration when invoices are issued outside specified rule, mandate re-credit to electronic credit ledger via FORM GST PMT-03A when erroneous refunds are deposited, expand payment modes to include UPI and IMPS with form changes, and restructure refund claim transmissions and documentary requirements for export refunds including specific treatment for electricity exports; multiple forms and reporting instructions in GSTR-3B, GSTR-9 and related PMT and RFD forms are updated accordingly.

Limitation period suspension for GST compliances extends recovery and refund filing timelines after pandemic disruption.
The notification extends the time for issuance of recovery orders for tax not paid or short paid and for recovery of input tax credit wrongly availed for the 2017-18 tax period to a new outer date, and excludes the period from March 2020 through February 2022 from computation of limitation for issuance of recovery orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of the excluded period.

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.