Threshold reduction for State GST registration lowers turnover requirement and broadens compliance obligations for more taxpayers.
The notification substitutes the prior monetary threshold of twenty crore rupees with ten crore rupees in the first paragraph of Notification No. 13/2020 - State Tax, under the authority of sub rule (4) of rule 48 of the State Goods and Services Tax Rules, effective from 1 October 2022, thereby lowering the turnover benchmark that determines the notification's application.

Prescribed monetary threshold under the tax framework is lowered by substituting the amount specified in the first paragraph.
Under sub-rule (4) of rule 48 of the Arunachal Pradesh Goods and Services Tax Act, 2017, the first paragraph of No. 12/2020-State Tax is amended by substituting the monetary threshold of twenty crore rupees with ten crore rupees. The reduced prescribed threshold applies from 1 October 2022 and is confined to the stated monetary expression.

E-invoicing threshold reduced, expanding GST applicability and bringing more taxpayers within e-invoicing compliance obligations.
Amendment substitutes a lower aggregate turnover benchmark in the principal notification under the CGST Rules to expand the class of taxpayers required to comply with e-invoicing, effective from the specified date, and cites the rule-making power and prior notification history.

Addition to export schedule: cashew nuts and its products added, enabling targeted export development measures under the Act.
The Central Government, exercising its amendment power under the Act, adds cashew nuts and its products as a new entry to the First Schedule to bring that commodity within the Authority's export development measures; the notification records the textual insertion of the new serial entry and references prior amendments to the Schedule.

Aadhaar authentication requirement: links PAN based bank accounts to GST refund and revocation eligibility obligations.
The amendments require Aadhaar authentication under new rule 10B for specified persons of registered taxpayers (excluding certain notified persons) as a condition to file revocation of registration cancellation, refund applications including export integrated-tax refunds, and make Aadhaar-PAN linkage and bank account names (bank accounts opened on the applicant's PAN) mandatory for refund credits; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar and alternate identity documents and enrolment ID are allowed where Aadhaar is not yet assigned.

Tariff value fixation updates customs valuation for edible oils, metals and areca nut, effective end of July.
The Central Board of Indirect Taxes & Customs substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs (N.T.) notification to prescribe updated tariff values for specified edible oils, brass scrap and areca nuts (USD per metric tonne) and to set unit tariff values for defined forms of gold and silver with explanatory scope, effective from 30th July 2022.

GST rate notification amendments revise goods classifications, renewable energy devices, bio-diesel, minerals, railway items, and carbonated beverages.
Amends the Assam GST goods rate notification to align the State tax schedules with the recommendations of the 45th GST Council meeting. The amendments insert, substitute, and omit specified goods across the 2.5%, 6%, 9%, and 14% schedules, including renewable energy devices, bio-diesel supplied to Oil Marketing Companies, mineral ores and concentrates, printed matter, railway equipment, and carbonated beverages of fruit drink or with fruit juice. The notification is stated to have effect from 1 October 2021.

E-verification deadline shortened to thirty days after electronic transmission, late verification treated as delayed filing with consequences.
For returns electronically transmitted on or after the notification's effective date, taxpayers must complete e-verification or submit form ITR V within thirty days of transmission; if done within thirty days the transmission date is the date of furnishing, but if done later the verification date is treated as the furnishing date and late-filing consequences apply. Returns transmitted before the effective date remain subject to the earlier extended period. ITR V must be dispatched by speed post to the Centralised Processing Centre, and the date of dispatch is used to determine compliance with the thirty-day requirement.

Marine aids to navigation dues prescribed for vessel categories, with GST applicable and rates effective after thirty days.
Marine aids to navigation dues are prescribed for specified categories of ships, including foreign-going ships, container ships, coastal vessels, sailing vessels, and certain government ships. The schedule sets differing rates or nil dues by vessel class, with GST applicable at the notified rates and the charges taking effect after thirty days from notification in the Official Gazette.

GST notification amendment: substitution clarifies taxable items to include fly ash bricks, fly ash aggregates and fly ash blocks.
Amendment substitutes the entry in column (3) of the TABLE against serial number 4 in Notification No. S.O. 52 (7 March 2019) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks," as issued by the Governor on the Council's recommendation and recorded by the Commercial Taxes Department; the notification sets an effective date for the substitution.

GST notification amendment substitutes tariff entry to list fly ash bricks, aggregates and blocks, effective from July.
The commercial taxes notification amends notification No. S.O. 48 (7 March 2019) by substituting, in the table against serial number 4, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the amendment is issued under subsection (2) of section 23 of the SGST Act and specifies that the notification shall come into force from 18th July, 2022.

GST treatment of GTA services: registered suppliers opting forward charge must issue tax invoice and declaration.
The notification amends prior APGST notifications to provide that the earlier entry shall not apply where a supplier has registered under the APGST Act and exercised the option to pay tax on Goods Transport Agency services under forward charge, and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration. It also removes certain service exclusions and inserts a new entry treating renting of residential dwelling to any registered person as a taxable service.

GST rate amendment: adds new tariff schedule and ties pre-packaged and labelled goods to revised tariff treatment.
The notification amends the State GST tariff schedules by inserting an additional tariff schedule, revising Schedule VI entries for gemstones and synthetic stones, and modifying numerous entries across Schedules I, II, III and VI to add, omit or substitute commodity descriptions-notably qualifying many food and other items as ", pre-packaged and labelled"-and by substituting an Explanation that adopts the Legal Metrology Act definition of "pre-packaged and labelled" for labelling compliance; the amendments take effect from the stated operative date.

GST exemption amendments narrow and clarify service exemptions, add tour-operator relief for foreign tourists performed outside India.
Amendments revise Andhra Pradesh GST exemptions and classifications by omitting certain service descriptions, deleting multiple serial entries, and inserting or substituting specific entries: nil-rated postal items for light envelopes and storage/warehousing limited to cereals, pulses, fruits and vegetables; qualification of residential exemption where the dwelling is rented to a registered person; a defined exemption for tour operator services to foreign tourists for the portion performed outside India with proportionate-day and half-day rules; clarification of training, air travel and healthcare room-charge provisos. The notification is effective from 18th July 2022.

GST classification changes: transport and clinical services reclassified with revised rates and input tax credit limits enforced.
Amendments modify the schedule of taxable services under the Andhra Pradesh GST Act: add and reclassify transport and health related services (including ropeway passenger and goods transport, renting of goods carriage with fuel included, GTA services, and biomedical waste treatment), prescribe revised tax rates for specific service sub items, impose restrictions on input tax credit where lower rates apply, define "clinical establishment" and "health care services," and introduce Annexure V enabling GTAs to opt to pay GST under forward charge for a Financial Year. These changes take effect from 18 July 2022.

External commercial borrowing limits are temporarily enhanced for borrowings raised within the specified eligibility period.
External commercial borrowing limits are temporarily enhanced from USD 750 million or its equivalent per financial year to USD 1,500 million or its equivalent per financial year. The enhanced limit is available only for external commercial borrowings raised up to December 31, 2022.

Late fee waiver for delayed GSTR-4 filing extends compliance relief under the Uttarakhand GST framework.
Late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is waived for the specified period under the Uttarakhand Goods and Services Tax framework. The amendment inserts an additional proviso in the existing notification governing waiver of late fee, and extends relief for returns filed during the stated compliance window.

Rescission of State GST notification under Section 11(1) makes prior provisions ineffective, effective from 18 July 2022.
Amendment rescinds parts of a prior departmental notification by exercise of power under Section 11(1) of the Madhya Pradesh Goods and Services Tax Act, 2017, while preserving actions done or omitted before the rescission; the amendment is deemed to have come into force from the 18th day of July, 2022.

GST notification amendment substitutes classification to list fly ash bricks, aggregates and blocks, changing taxable goods scope.
Amendment modifies the TABLE entry at serial number 4 by substituting the description with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the proviso to sub section (1) of Section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017, effective from the eighteenth day of July, 2022, thereby changing the statutory goods classification for that entry.

GST classification of fly ash products revised: substitution of specified product entries alters notified product description and applicability.
Amendment revises the Table entry for serial number 4 by substituting the column (3) description with Fly ash bricks; Fly ash aggregates; Fly ash blocks, effected under the powers of sub-section (2) of Section 23 of the Madhya Pradesh Goods and Services Tax Act, 2017, and made operative from 18th July, 2022.