Interest on delayed payment of tax and GST return rules updated with new refund, payment and reporting procedures.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise compliance, refund, payment, and return-filing provisions. A new rule prescribes interest on delayed payment of tax for late returns, unpaid tax, and wrongly availed and utilised input tax credit, while payment modes are expanded to include UPI and IMPS. The refund framework is updated for export refunds, including transmission of withheld claims, valuation rules, and a special procedure for export of electricity. Return forms and instructions are also revised for reporting, annual return disclosures, challans, and refund statements.

Limitation extension under GST for section 73 proceedings and refund claims, with pandemic period excluded from computation.
Extension of the limitation period was granted for orders under section 73 for recovery proceedings relating to tax not paid or short paid, and input tax credit wrongly availed or utilised, for the 2017-18 financial year. The period from 1 March 2020 to 28 February 2022 was excluded for computing limitation under section 73 for erroneous refund recovery and for filing refund applications under sections 54 and 55, with retrospective effect from 1 March 2020.

GST notification amendment replaces the fifth proviso date, extending the operative deadline in the existing Uttarakhand scheme.
Amends the Uttarakhand Goods and Services Tax notification dated 1 January 2018 by substituting the date in the fifth proviso. The reference to 30 June 2022 is replaced with 28 July 2022, thereby modifying the operative date contained in that proviso. The amendment is limited to the specified substitution in the fifth proviso.

GST notification rescission under Uttarakhand law preserves prior acts while deeming retrospective commencement.
Rescission of a prior Uttarakhand GST notification was made under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council and in public interest. The rescission applies to Notification No. 973/2017/9(120)/XXVII(8)/2017 dated 23 November 2022, while preserving things done or omitted before the rescission. The notification is deemed to have come into force on 18 July 2022.

GST exemption entry amended to cover fly ash bricks, fly ash aggregates and fly ash blocks with retrospective effect.
Uttarakhand GST notification amends the earlier notification by substituting the entry in the table against Serial No. 1 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is issued under the Uttarakhand Goods and Services Tax Act, 2017 in public interest and is deemed to have come into force from 18 July 2022.

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.

Engagement of experts and professionals: revised grades, monthly lump-sum remuneration and age eligibility take effect on publication.
The amendment substitutes Schedule III of the principal regulations to prescribe graded monthly lump-sum remuneration and age eligibility for engagement of experts and young professionals. It specifies grades - Young Professional I, Young Professional II, Expert I, Expert II, and Expert III - with stated starting lump-sum monthly pay and a ten percent increase on completion of each year where applicable, and imposes upper age limits for the young professional grades. Effectiveness is tied to publication in the Official Gazette.

Renewal of recognition: clearing corporation authorised for a multi-year term under securities contract regulations, subject to compliance.
SEBI has renewed recognition of National Commodity Clearing Limited under the Securities Contracts (Regulation) framework, exercising powers under the Securities Contracts (Regulation) Act, 1956 and Regulation 12 of the relevant 2018 Regulations; the renewal is granted for a fixed term and is expressly subject to compliance with conditions specified by SEBI and any additional conditions that may be prescribed or imposed thereafter.

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.

Concessional import regime requires prior IGCR registration, continuity bond, detailed records and monthly compliance statements.
The rules require importers to file one time prior information (Form IGCR 1) to obtain an IIN and to furnish a continuity bond when availing notification benefits. Importers must declare IIN and bond details in the bill of entry, maintain detailed records, and submit monthly statements on the common portal. The regime prescribes controls for job work, unit transfer and end use supplies, permits re export or duty payment for unutilised or defective goods, allows clearance of capital goods after depreciation, and enables recovery and penalties for non compliance.

De-notification of SEZ land reduces designated area and reallocates parcels for state infrastructure projects.
The Central Government has de-notified a 36.4920 hectare portion of an existing Special Economic Zone for IT and ITES in Tamil Nadu, following the developer's proposal, State Government approval, and the Development Commissioner's recommendation; the parcels identified as not commercially used are to be handed over to the State for infrastructure projects, and the notification specifies affected survey numbers and the resultant SEZ area after deletion.

Export duty imposed on specified rice products, applying to paddy, brown rice and milled rice exports.
Amendment to the Second Schedule to the Customs Tariff Act inserts new entries imposing a 20% export duty on rice in the husk (paddy or rough) and husked (brown) rice, and a separate 20% export duty on semi-milled or wholly-milled rice, whether or not polished or glazed, with an explicit exclusion for parboiled rice and Basmati rice.

Export prohibition on broken rice restricts shipments while allowing limited transitional consignments under narrow conditions.
Export of broken rice under HS code 1006 40 00 is amended from Free to Prohibited effective 9th September, 2022; transitional arrangements in Para 1.05 are not applicable. Limited exports are allowed for consignments where loading began before the notification, where shipping bills were filed and vessels berthed/anchored with rotation numbers allocated before the notification (subject to port confirmation), and where consignments were handed to or entered Customs and registered in electronic systems prior to the notification with verifiable date/time stamps.

Customs exemption procedures updated: importers and recipients must follow concessional import rules and current trade policy references.
The notification amends the exemption for import of specified precious metals by inserting a proviso requiring importers and exporters receiving supply for the intended purpose to follow the procedure in the Customs (Import of Goods at Concessional Rate of Duty) Rules, as amended, and by substituting older policy circular references with updated policy circulars and corresponding provisions of the Foreign Trade Policy and Handbook of Procedures, thereby aligning exemption compliance with current foreign trade procedures.