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.

GST notification amendment adds tariff entries and renumbers an existing entry, modifying ITC refund treatment under the proviso.
Amends notification No. 1129 F.T. by substituting "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA, and inserting new tariff entries 1A-1O for specified vegetable oils and certain solid fuels; changes pertain to the no refund treatment of Input Tax Credit in the context of inverted tax structure and are made under the proviso to sub section (3) of section 54 of the West Bengal GST Act, with the amendment deemed effective from the stated commencement date.

GST rate amendment for petroleum-related goods substitutes prior rate and declares retrospective effect to a recent date.
Amends West Bengal GST notification No. 1127-F.T. (28 June 2017) by substituting the rate entry in the TABLE against S. No. 1, column (4) with a new specified rate for goods required in connection with petroleum operations; the amendment is taken on Council recommendation under the West Bengal GST Act and is effective from 18th July, 2022.

Reverse charge mechanism narrowed; forward charge option for GTA allowed when supplier issues tax invoice with prescribed declaration.
Amendments to Notification No. 1137 F.T. narrow RCM scope by omitting a prior limiting phrase and add a proviso excluding from RCM suppliers who are registered under the WBGST Act, 2017, have opted to pay tax on GTA services under forward charge, and have issued tax invoices charging State Tax with the prescribed Annexure III declaration; they remove certain service descriptions from another sub clause, insert entry 5AA treating renting of residential dwelling to a registered person as a taxable supply between any person and any registered person, and add Annexure III prescribing the invoice declaration.

Nil-rated services classification amended to revise exempt entries, add postal and tour-operator rules, and narrow certain exemptions.
The notification amends the State GST nil-rate service schedule by omitting specified entries and phrases, inserting new exempt entries for low weight postal items and storage/warehousing of specified agricultural produce, narrowing certain exemptions (including residential rental and economy-class air travel from designated airports), and introducing a proportional exemption method for tour operator services to foreign tourists with explanatory day-counting rules and examples.

GTA option and input tax credit restriction: annual declaration required for GTAs to pay GST under forward charge.
Amends the State GST Schedule to reclassify and set revised State tax rates for various transport and health-related services, inserts precise restrictions on input tax credit for specified entries, and mandates an annual option for Goods Transport Agencies to elect forward-charge tax payment by filing Annexure V with the jurisdictional GST authority; includes new definitions for clinical establishment, health care services, goods transport agency and print media to clarify scope and exclusions, and sets an operative commencement date for the amendments.

Composition scheme amendment: substitution of listed fly ash products; change treated as effective from an earlier notified date.
The notification amends Department Notification No. 380 F.T., dated 7 March 2019, by substituting, in the TABLE against serial number 4 column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The amendment is effected under the proviso to sub section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017, and is declared to be effective from an earlier notified commencement date.

GST notification amendment updates goods entry to include fly ash bricks, aggregates and blocks, altering classification and applicability.
This notification amends Notification No. 378-F.T., dated 7th March, 2019, by substituting the Table entry against serial number 4 in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" and declares the amendment to be deemed effective from 18th July, 2022.

Automatic revocation of GST registration suspension upon filing pending returns, with concurrent payment and refund procedure updates.
Rules amend WBGST Rules, 2017 to (i) deem suspension revoked upon furnishing all pending returns where not cancelled, (ii) add UPI and IMPS as payment modes and update payment/ challan fields, (iii) revise refund procedure including documentation and electronic transmission of withheld refund claims via system generated FORM GST RFD 01, (iv) require re credit to electronic credit ledger by order in FORM GST PMT 03A where erroneous refunds deposited, and (v) modify GSTR 3B, GSTR 9/GSTR 9C and related forms and tables to reflect reporting, HSN and period-specific changes.

Time-limit extensions for GST recovery and refund filings suspend limitation periods during the pandemic interruption.
The State extends limitation periods for issuance of recovery orders relating to unpaid or short-paid tax and wrongful input tax credit claims, and excludes the pandemic interruption period from computation of limitation for both recovery of erroneous refunds and filing refund applications, with the exclusion operating retrospectively from the commencement of that interruption.

Waiver of late fee extended for delayed filing of FORM GSTR-4 for the relevant fiscal year, by amendment to notification.
Amends notification No. 2311-F.T. (29 Dec 2017) to extend the waiver of late fee for delayed filing of FORM GSTR-4 by substituting the proviso date with a later date; the amendment is made under state GST powers and is deemed to have come into force retrospectively from an earlier July 2022 date.

GST CMP-08 filing deadline extended to July 31 for the quarter ending June; deemed effective July 5.
The amendment inserts a proviso requiring persons to furnish a statement in FORM GST CMP-08 containing details of payment of self-assessed tax for the quarter ending 30th June, 2022 by 31st July, 2022; the amendment is deemed to have come into force on 5th July, 2022.

Rescission of notification cancels an earlier State Tax (Rate) notification, with retrospective effect subject to saved acts.
Rescinds a 2017 State Tax (Rate) notification, withdrawing its future application while preserving consequences of actions taken or omitted before rescission; the rescission is exercised under powers conferred by the Goods and Services Tax Act on the recommendation of the council and is declared effective retrospectively, subject to a saving provision protecting pre-rescission rights and liabilities.

GST rate amendment: substitution of goods description to include fly ash bricks, aggregates and blocks, effective retroactively.
The notification substitutes, against Sl. No. 1 in the Table of Notification No. 02/2022 State Tax (Rate), the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is made under sub section (1) of section 11 and sub section (1) of section 16 of the Jharkhand Goods and Services Tax Act, 2017, and is deemed effective from the 18th day of July, 2022.

Related party investment restrictions require client consent and mandate prudential limits, disclosures, rating criteria and monitoring.
Amendments define related party for portfolio managers and require prior client consent for investments in securities of related parties or associates, subject to Board exceptions. Portfolio managers must disclose related party investments and their diversification policy. Board specified prudential limits apply at the client level; investments in unrated securities of related parties are prohibited and investments must meet Board specified credit rating criteria. An alert based monitoring system is mandated to ensure compliance, with transitional and Board specified exemptions.

GST notification amendment substitutes fly ash construction product entries in the table, effective from mid July 2022.
Under authority of sub-section (2) of section 23 of the Jammu and Kashmir Goods and Services Tax Act, 2017, notification S.O. 403 dated 22-8-2022 substitutes, in the Table against serial number 4, column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The notification is declared to be deemed in force with effect from the 18th July, 2022, thereby changing the statutory classification of those fly ash construction products for GST purposes.

Limitation period extension for tax demand and refunds excludes pandemic period and extends deadline for issuance and claims.
The notification extends the time limit for issuance of orders to recover tax not paid or short paid or input tax credit wrongly availed for the 2017-18 tax period up to 30 September 2023. It excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications, and is deemed effective from 1 March 2020.

Late fee waiver for delay in furnishing FORM GSTR-4 for the financial year, effective for a specified period in 2022.
The amendment to Notification No. SRO 15 inserts a proviso waiving the late fee payable under Section 47 for delay in furnishing FORM GSTR-4 for the financial year 2021 22 for the period from 1 May 2022 to 28 July 2022. The notification is declared to be deemed in force with effect from 5 July 2022.

Self-assessed tax filing required: furnish FORM GST CMP-08 to regularise quarterly payment compliance within the specified window.
The notification inserts a proviso requiring persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022, by 31st July, 2022; the amendment is issued under the Jammu and Kashmir Goods and Services Tax Act, 2017 and is declared to be effective from 5th July, 2022.