Amendment to State GST rate notification inserts tariff entries and sets retrospective effective date.
The notification substitutes the proviso reference "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A-1O enumerating specified HSN headings for various edible oils, vegetable fats and preparations, and certain solid fuels and peat. The amendment is deemed effective from 18th July, 2022.

Tax rate amendment: state GST entry revised with retrospective effect changing the applicable tax rate for specified supplies.
The notification amends Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 with 6%, effected under section 11(1) of the Goods and Services Tax Act on the recommendations of the Council, and declares the amendment to be deemed to have come into force from 18th July 2022.

Pre-packaged and labelled classification limits GST rate exemptions, revising Schedule entries and defining the term under legal metrology.
The notification amends the State GST Rate Schedule by substituting wording to exclude goods that are "pre-packaged and labelled" from prior descriptions and exemptions, alters specific product entries (including dairy, sugar and snack items), omits certain serial entries, and substitutes an Explanation clause defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, with the amendment effective from a date in July 2022.

GST rate amendment expands tariff entries and ties preferential treatment to pre-packaged and labelled goods.
The notification amends the State GST rate schedules by substituting and inserting tariff descriptions to limit certain preferential entries to goods that are "pre-packaged and labelled," adds new tariff entries (including dairy preparations, jaggery, snack foods, ostomy and orthopaedic appliances, maps, solar water heaters, e-waste and leather categories), omits and renumbers multiple items, inserts a new Schedule VII for additional items at a specified rate, and defines "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, with effect from 18 July 2022.

Fixation of tariff values: updated import valuation for edible oils, metals and areca nut, altering customs assessment rules.
Amendment substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) by prescribing unit tariff values in US dollars for specified edible oils, brass scrap, areca nut, and certain forms of gold and silver; values are expressed per metric tonne, per kilogram, or per ten grams according to the entry, and the amendment takes effect from the notified commencement date.

Limited purpose clearing corporation board composition requires nominee, independent and managing directors and a mandated dispute resolution mechanism.
The regulations prescribe that the governing board of a recognized limited purpose clearing corporation must include nominee directors, independent directors and a managing director, treat nominee directors as shareholder directors and independent directors as public interest directors, exclude the managing director from shareholder directors, permit a rotational issuer representative as a nominee director, require a dispute resolution mechanism for cleared transactions, mandate compliance reconciliation with central bank directions after consultation, and require Board approval sequencing and timely managing director appointment and reporting.

Books of account and records requirement mandates detailed donor, income, investment and corpus records with electronic storage and ten year retention.
Entities claiming specified exemptions must maintain comprehensive books of account and other documents, including primary books (cash book, ledger, journal), bills and receipts, and records detailing projects, donor contributions (with donor identity, PAN and Aadhaar if available), applications of income (domestic and foreign), credits to other specified institutions, accumulations and investments in prescribed and other modes, corpus contributions (including for notified religious places), loans and borrowings, properties, and transactions with specified persons. Records may be electronic, must be kept at the registered office unless another Indian location is resolved and notified to the assessing officer within seven days, and retained for ten years from the end of the relevant assessment year (extended while any reopened assessment remains pending).

Advance registration requirement for non-ferrous imports revised, removing prior late-filing cutoff before consignment arrival.
The NFMIMS amendment removes the prior requirement that registration be filed not later than the fifth day before expected arrival, while retaining the obligation to submit advance information online, pay the registration fee, permit applications no earlier than the 60th day before expected arrival, and retain the automatic Registration Number validity for 75 days for specified copper and aluminium items.

Turnover threshold under GST reduced to broaden registration coverage, effective from October, altering taxpayer eligibility.
Amendment substitutes the earlier turnover limit of twenty crore rupees with ten crore rupees for the Karnataka GST threshold, lowering the registration and compliance threshold. The modification is made under the rule-making provision of the Karnataka Goods and Services Tax rules and is effective from the first day of October, 2022, thereby altering which taxable persons fall within state GST obligations.

GST compliance amendments revise registration suspension, delayed-payment interest, export refunds, electronic payments, and return disclosures for taxpayers.
Madhya Pradesh GST administration is amended to provide automatic revocation of registration suspension on filing pending returns, re-credit of electronic credit ledger amounts after repayment of erroneous refunds, and UPI and IMPS payment options. Interest on delayed return filing is limited, in specified circumstances, to tax paid through the electronic cash ledger. Refund procedures cover export of electricity, export valuation, shipping-bill mismatches, and electronic transmission of withheld export refund claims. FORM GSTR-3B, GSTR-9 and GSTR-9C disclosures are revised for electronic commerce supplies, input tax credit, annual-return reporting and HSN particulars.

Passenger Name Record rules require mandatory pre-departure PNR transfer to customs systems and strict privacy safeguards.
These regulations require aircraft operators and their authorised agents to register and transmit prescribed Passenger Name Record information to the National Customs Targeting Centre-Passenger by a specified push method and message format prior to departure or at wheels-off; they mandate secure processing, prohibit certain sensitive data processing, set a maximum retention period with depersonalisation thereafter, allow case-by-case sharing with law enforcement subject to safeguards, require annual independent audits, and provide for administrative penalties for non-compliance.

Export policy amendment for wheat flour products now conditions exports on IMC recommendation and inspection certification.
Export of wheat-derived flour products remains free but is subject to recommendation of an Inter-Ministerial Committee; IMC-approved shipments require a Quality Certificate from the Export Inspection Council or its authorized agencies. Transitional arrangement provisions are excluded and limited exemptions apply only to consignments already loaded or handed to Customs before the notification. Additional quality modalities will be notified separately.

Tax notification amendment: substitution of schedule entry to classify fly ash products under state GST, effective mid July.
The notification amends the TABLE of the principal state GST notification by substituting, against serial number 4 and column (3), the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; issued under the proviso to sub-section (1) of section 10 of the State Goods and Services Tax Act and effective from 18th July, 2022.

GST notification amendment substitutes fly ash construction products entry, changing their state tax classification and applicability.
Amendment to a Maharashtra State GST notification substitutes the entry at serial number four in the notification Table, replacing the prior wording "Fly ash bricks ; Fly ash aggregates ; Fly ash blocks" with a revised description of fly ash construction products; the amendment is made under section 23(2) of the Maharashtra Goods and Services Tax Act, 2017 on Council recommendation and is effective from the notified effective date, thereby modifying the applicable state GST classification for those products.

Limitation period suspension for GST assessment and refund claims, excluding pandemic interval from limitation computation.
The Government extends the time limit for issuance of orders to recover tax not paid or short paid and to recover input tax credit wrongly availed for the 2017-18 tax period, prescribes that a specified pandemic-affected interval is excluded from computation of limitation for issuance of recovery orders for erroneous refunds, and excludes the same interval from computation of the limitation period for filing refund applications; the notification is deemed effective from the start of the excluded interval.

Waiver of late fee extended for delayed filing of Form GSTR-4 by amending the applicable notification.
Amends an existing Maharashtra GST notification to extend the period for the waiver of late fee for delayed filing of Form GSTR-4 by substituting the deadline specified in the sixth proviso of the principal notification with a later date, thereby expanding the window during which late fee waiver relief applies.

Rescission of State Tax Rate notification revokes prior notification, effective from 18 July 2022, subject to past actions.
The Government of Maharashtra, exercising powers under the Maharashtra Goods and Services Tax Act, rescinds Government notification No. 45/2017-State Tax (Rate) dated 14 November 2017 on the recommendations of the Council, subject to a savings clause preserving things done or omitted before the rescission; the rescission takes effect on 18 July 2022.

Extension of due date for FORM GST CMP-08: furnishment allowed until 31 July 2022 for the June quarter.
An additional proviso mandates that persons shall furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 by the 31st day of July, 2022, as an amendment to the existing notification under the Maharashtra Goods and Services Tax rules.

GST classification change: substitution adds fly ash bricks, aggregates and blocks, clarifying state tax coverage.
Notification amends an earlier State GST rate notification by substituting the entry for serial number one in the table to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks," thereby clarifying the classification of these fly ash products under the Maharashtra GST rate schedule; the amendment is issued under the Maharashtra GST Act on the Council's recommendation and given effect from the specified effective date.

State Tax Rate amendment adds new tariff entries re numbering serials and specifying vegetable oils and solid fuels.
This notification amends Notification No. 5/2017 State Tax (Rate) by substituting wording in the proviso, renumbering S. No. 1 as S. No. 1AA and inserting new serials 1A-1O that specify a list of vegetable oils, edible oil preparations and certain solid fuels (coal, lignite, peat), preserving chapter headings and noting refinements and chemical modification exclusions; the amendment is made under the proviso to sub section (3) of section 54 of the Maharashtra GST Act and comes into force on the eighteenth day of July, two thousand twenty two.