Exemption from annual return: registered taxpayers below prescribed turnover threshold relieved from filing for the specified financial year.
Exemption from annual return is granted to registered persons whose aggregate turnover in the financial year 2021-22 does not exceed the prescribed small taxpayer threshold, relieving them from the obligation to furnish the annual return for that year under powers conferred by the first proviso to section 44 of the West Bengal Goods and Services Tax Act, 2017, issued by the Commissioner on the recommendations of the Council by Notification No. 03/2022 C.T./GST dated 26/07/2022.

Social Stock Exchange enables registration and targeted fund raising via non principal zero coupon instruments and listed securities.
Creates a Social Stock Exchange segment permitting registration of Not for Profit Organizations and identification of For Profit Social Enterprises, and allows fund raising through Zero Coupon Zero Principal Instruments (issued only by registered Not for Profit Organizations for specified projects), donations via mutual funds, and equity/debt routes for For Profit Social Enterprises. Sets eligibility (primacy of social intent, targeted underserved populations, 67% activity threshold), disclosure and public consultation on fund raising documents, issuance conditions (dematerialization, tenure, subscription thresholds), ineligibility grounds, and termination rules for listings.

Social impact fund regulation requires predominant investment in unlisted social enterprises and permits issuance of social units.
Amendments define social impact fund, social enterprise, not for profit organization, social stock exchange and social units; permit issuance of social units; require each scheme of a social impact fund to maintain a minimum corpus; reduce the minimum individual investment where investment is solely in securities of not for profit organizations listed or registered on a social stock exchange; mandate that at least seventy-five percent of investable funds be invested in unlisted securities or partnership interests of social ventures or in securities of social enterprises; allow existing funds with investor consent to deploy remaining funds in securities of not for profit organizations on a social stock exchange; and permit exclusive not for profit organization schemes to invest one hundred percent in such securities.

Social Enterprise disclosure obligations: annual impact reports and materiality-based event disclosures required to exchanges under listing rules
Chapter IX-A imposes listing and disclosure obligations on social enterprises: For Profit Social Enterprises must follow disclosure requirements applicable to their listing segment; Not for Profit Organizations registered on the Social Stock Exchange must make annual disclosures to the exchange within a prescribed period. Social Enterprises must adopt a published materiality determination policy, designate Key Managerial Personnel for materiality and disclosure, report events materially affecting planned outputs promptly with ongoing updates, and publish such disclosures on their website. Annual impact reports must be audited by a Social Audit Firm; listed Not for Profit Organizations must submit quarterly utilisation statements and keep unutilised funds in a separate bank account.

GST Rule Amendments: registration suspension revoked on filing pending returns and new refund, payment, reporting procedures introduced.
Amendments modify registration, refund, payment and reporting rules under the Andhra Pradesh GST framework: suspension of registration for contraventions under section 29(2)(b)/(c) is deemed revoked on furnishing pending returns; a procedure is prescribed to re-credit amounts of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when such refunds are deposited through FORM GST DRC-03; additional payment modes (UPI, IMPS) and intra-PAN cash-ledger transfers are permitted subject to no unpaid liabilities; a new sub-rule sets out calculation of interest on delayed tax and on wrongly availed input tax credit; and multiple return and payment forms are amended to add reporting rows and instructions including export and electricity-export specific documentation.

Rescission of notification cancels a prior GST notification while preserving actions undertaken before rescission; effective retroactively.
The government, acting under the power to rescind notifications on the GST Council's recommendation, rescinds Go.Ms.No.599 dated 12.12.2017, except insofar as it affects actions done or omitted before rescission; the rescission is deemed effective from 18th July, 2022 and will be published in the Extraordinary Gazette.

Pre-packaged and labelled goods excluded from certain GST exemptions, altering schedule entries and defining the term.
The Government amends the Schedule to the Andhra Pradesh GST notification (Go.Ms.No.582) by substituting the qualifying phrases in numerous Schedule entries with ", other than pre-packaged and labelled", omitting certain serial entries and deleting the word "purified," in one entry. It substitutes an Explanation clause defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 requirements. The notification is effective from 18 July 2022.

GST notification amendment renumbers and inserts serial entries, modifying prior state GST notifications and their legal scope.
The Government, under the proviso to the refund-related provision of the Andhra Pradesh GST law, substitutes the phrase "serial numbers 1" with "serial numbers 1AA", re-numbers S. No. 1 as S. No. 1AA and inserts new serial numbers and entries before the re-numbered item; the amendment follows a central tax rate notification and council recommendation and is deemed effective from 18th July, 2022, with publication in the Andhra Pradesh Gazette.

GST notification amendment substitutes classification to list fly ash bricks, aggregates and blocks, altering taxable item entries.
The Government amends prior notifications by substituting, against serial number 4 in the TABLE, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the proviso to subsection (1) of section 10 of the Andhra Pradesh Goods and Services Tax Act, 2017; the amendment is made on GST Council recommendation and is effective from 18th July, 2022.

GST notification amendment: product description for fly ash items substituted, altering the operative scope of the prior notification.
The Government amends the earlier GST notification by substituting the entry in Table against Serial No.1, column (3) to replace the previous wording with a new description for fly ash products; the amendment is made under statutory powers on the GST Council's recommendation and is declared effective from the notified commencement date in July 2022.

GST rate substitution: State amends notification to change applicable tax rate under delegated powers, effective from specified July date.
The State, invoking sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017, amends G.O.Ms.No.583 by substituting the TABLE entry against S. No. 1, column (4) with 6%. The notification will be published in the Extra-ordinary Gazette and is deemed to have come into force from 18th July, 2022.

Notification amendment: substitution of fly ash product entries in GST notification, effective under GST Council recommendation.
Amendment substitutes the entry in the Table against serial number 4, replacing the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", issued under the powers of the Andhra Pradesh Goods and Services Tax Act on the recommendations of the Goods and Services Tax Council and directed for publication in the Andhra Pradesh Gazette with a specified commencement date.

Annual return filing exemption for taxpayers with limited aggregate turnover under the Uttarakhand GST framework.
Registered persons whose aggregate turnover in financial year 2021-22 is up to two crore rupees are exempted from furnishing the annual return for that year under the Uttarakhand Goods and Services Tax Act, 2017. The exemption is issued by the Commissioner State Tax, Uttarakhand, under the first proviso to section 44 on the Council's recommendation and applies only to the specified financial year and turnover threshold.

Registration suspension revocation: suspension deemed revoked upon furnishing all pending returns; rules also tighten refund and payment procedures.
Amendments revise registration, refund, payment and interest procedures: suspension of registration is deemed revoked upon furnishing all pending returns; erroneous refunds deposited to the electronic cash ledger must be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; UPI and IMPS are added as permitted payment modes and cash ledger balances may be transferred to distinct persons on the same PAN via FORM GST PMT-09 subject to no unpaid liabilities; rule 88B prescribes calculation of interest on delayed tax and wrongly availed input tax credit.

Reduction in duty on crude vegetable oils extended, with specified items excluded from application from October.
The notification amends Notification No. 49/2021-Customs by substituting the earlier terminal date with a later date to extend the reduced duty/AIDC relief on specified crude vegetable oils, and adds a proviso that the relief shall not apply to the goods specified at serial numbers 1, 2 and 3 of the Table on or after 1 October, thereby excluding those items from the extended concession.

Part-time appointment rules amended: substitution of the specified member entry in the appointment schedule of the authority.
Amendment to the appointment rules substitutes the entry at serial number (4) in rule (2) with the named executive designation, thereby updating the schedule of part-time members; the amendment is made under the delegated power of sub-section (3) of section 132 of the Companies Act and commences on publication in the Official Gazette.

Amendment to GST notification substitutes entry to include fly ash bricks and aggregates, effective from 18 July.
The notification amends the TABLE by substituting, against serial number 4, the entry to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", made under the proviso to sub section (1) of Section 10 of the Tamil Nadu Goods and Services Tax Act, 2017, on the Council's recommendation, and declares the amendment to be deemed in force from 18th July 2022.

Notification amendment updates goods classification to include fly ash bricks, aggregates and blocks under state GST rules.
Substitutes the Table entry at serial number four in the prior notification to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" pursuant to powers under sub section (2) of Section 23 of the Tamil Nadu Goods and Services Tax Act, 2017, and declares the amendment to be deemed in force from the stated earlier date.

Rescission of notification withdraws an earlier GST notification, retrospectively effective while preserving prior actions and compliance obligations.
Rescission of a prior GST notification is effected by executive action, withdrawing Notification No.II(2)/CTR/917(e-5)/2017 except as to things done or omitted before such rescission. The notification is made under the statutory powers of the Governor on council recommendation, declares a retrospective commencement date and includes a saving provision preserving prior acts and omissions.

GST notification amendment substitutes classification to list fly ash bricks, aggregates and blocks, effective from 18 July 2022.
The notification replaces the Table entry against Sl. No. 1, column (3) of Notification No. II(2)/CTR/205(h-2)/2022 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", altering the listed goods for that notification; the amendment is effected under statutory powers and is declared to have come into force from 18th July 2022.