GST notification amendment inserts tariff entries for vegetable oils and fuels and renumbers existing serials, effective immediately.
Substitutes the words "serial numbers 1" with "serial numbers 1AA", renumbers S. No. 1 as S. No. 1AA, and inserts new TABLE entries 1A-1O specifying tariff headings for various vegetable oils and certain solid fuels (coal, lignite, peat). The amendment preserves the TABLE structure and takes effect from 18th July, 2022.

Tax rate amendment: substitution of prescribed table entry to a notified rate, effective from mid July.
Amendment substitutes the TABLE entry for S. No. 1, column (4) of Notification No. II(2)/CTR/532(d-6)/2017 with 6%, under the powers conferred by sub section (1) of the State GST Act, and states the amendment is deemed to have come into force from 18th July, 2022.

Pre-packaged and labelled goods exclusion expanded, altering Schedule entries and defining the term under Legal Metrology.
The notification amends Schedule entries to replace various qualifying phrases with the standard phrase ", other than pre-packaged and labelled", omits specified Schedule entries, and substitutes Explanation clause (ii) to define pre-packaged and labelled by reference to a "pre-packaged commodity" under the Legal Metrology Act, 2009, requiring the package or label to bear the statutory declarations. The amendment is effective from 18th July, 2022.

GST rate amendments classify and expand taxable entries, designating many items as pre-packaged and labelled effective mid-July.
Amendments revise tariff classifications and rate categories by adding a new schedule, substituting numerous entries to qualify goods as pre-packaged and labelled, inserting and omitting specified items across Schedules I, II, III and VI, introducing an explicit E waste entry, rewording diamond and synthetic stone descriptions, and defining 'pre-packaged and labelled' by reference to the Legal Metrology Act; the changes are effective from 18th July, 2022.

Taxability of GTA services clarified: suppliers opting for forward charge with prescribed invoice declaration are excluded from exemption.
The notification amends prior provisions so that suppliers registered under the TNGST Act who have exercised the option to pay tax on GTA services under forward charge and who issue a tax invoice charging State Tax with the prescribed Annexure III declaration are excluded from the prior entry; it inserts entry 5AA making renting of residential dwelling to a registered person a specified taxable service and adds Annexure III; the notification is effective from 18th July, 2022.

GST exemption amendments redefine taxable services and refine service-specific exclusions and exemptions across multiple entries.
State GST notification amendments reconfigure exempt and nil-rated service entries by omitting certain listed entries and wording, inserting a residential dwelling rental exception for registered persons, specifying air travel exemptions limited to economy class from designated airports, narrowing warehousing exemptions to storage of cereals, pulses, fruits and vegetables, adding Department of Posts ordinary postal services as nil-rated, and creating a proportional exemption for tour operator services supplied to foreign tourists representing the portion of the tour performed outside India with an explicit calculation rule.

Goods Transport Agency option to pay GST: option procedure and input tax credit restrictions updated.
Amendments recast service schedule entries, specifying revised State tax rates and input tax credit restrictions for various transport and health services, insert ropeway passenger and goods transport entries taxed at a reduced rate with no input tax credit on goods used, create a category for clinical establishment room charges above a threshold subject to reduced rate and no input tax credit, and add an option mechanism (Annexure V) for Goods Transport Agencies to elect forward charge taxation for a financial year with a prescribed declaration and restrictions on input credit.

Annual return exemption for small taxpayers eliminates the filing obligation for registered persons below the turnover threshold.
Exemption from annual return filing granted to registered persons whose aggregate turnover in the financial year 2021-2022 does not exceed the prescribed threshold, relieving those registered persons from the obligation to furnish the annual return for that financial year pursuant to the proviso on annual returns and the enabling notification.

Extension of tax payment deadline in FORM GST PMT-06 for April 2022 until late May, altering the compliance due date.
The Governor of Himachal Pradesh, under the first proviso to sub rule (3) of rule 61 of the Himachal Pradesh GST Rules, 2017 and on GST Council recommendation, extends the due date for depositing tax in FORM GST PMT-06 for April 2022 to the 27th day of May 2022, by State Taxes and Excise Department Notification No. 6/2022 State Tax dated 22 July 2022.

Extension of GSTR-3B filing due date: April return deadline extended to a later specified date under state GST notification.
Extends the due date for furnishing the return in FORM GSTR 3B for the month of April 2022 to the 24th day of May 2022 by exercise of powers under the Himachal Pradesh Goods and Services Tax Act and Rules on the recommendation of the GST Council, thereby altering the statutory filing deadline for that tax period.

GST notification amendment substitutes table entry to list fly ash bricks, aggregates and blocks, clarifying taxable classification.
The notification substitutes the TABLE entry at the relevant serial number with the wording "Fly ash bricks; Fly ash aggregates; Fly ash blocks", clarifying the listed products subject to the principal GST notification; the amendment is made under the proviso to sub-section (1) of the GST Act provision on Council recommendation and takes effect from 18th July, 2022.

Amendment to State GST notification revises item classification to list fly ash bricks, fly ash aggregates and fly ash blocks.
Substitution in Notification No. 10/2019-State Tax: at serial number 4, the entry in column (3) is replaced with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" pursuant to the powers under sub-section (2) of Section 23 of the Himachal Pradesh Goods and Services Tax Act, 2017, with effect from the commencement date specified in the notification.

Registration suspension revocation upon filing pending returns restores compliance status; rules also expand payment, refund and reporting procedures.
Amendments provide that suspension of registration for certain contraventions is deemed revoked upon furnishing all pending returns; include Duty Credit Scrips in valuation; require a declaration when taxpayers with past aggregate turnover above the notified threshold issue invoices outside prescribed manner; permit re crediting to the electronic credit ledger where erroneous refunds are deposited via FORM GST DRC-03; expand payment modes to include UPI and IMPS and allow electronic transfers between cash ledgers on the same PAN subject to no unpaid liabilities; codify interest computation on delayed tax and wrongful ITC utilisation; refine refund withholding procedures and documentary requirements for export of electricity; and amend multiple forms and tables accordingly.

Extension of limitation period: issuance time for GST recovery orders for 2017-18 extended to September 30, 2023.
The notification extends the time limit under Section 73(10) for issuing orders under Section 73(9) to recover unpaid or short paid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of recovery orders for erroneous refunds and for filing refund applications under the refund provisions, with effect from 1 March 2020.

Deadline extension under GST: amendment substitutes the prior deadline with a later deadline for compliance.
Amendment substitutes the figures, letters and words in the sixth proviso of Notification No. 73/2017 State Tax, replacing the earlier specified date with a later date, effected under the executive amendment power and issued as Notification No. 12/2022 State Tax dated 22 July 2022.

Self-assessed tax compliance: deadline extended to file FORM GST CMP-08 for the relevant quarter to regularize payments.
An amendment under Section 148 inserts a proviso into Notification No. 21/2019-State Tax requiring specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Central GST Rules for the relevant quarter within the extended timeline prescribed by the proviso.

Turnover-based exemption: small registered taxpayers exempted from annual return filing for the specified financial year.
Pursuant to the first proviso to Section 44 of the Himachal Pradesh GST Act, 2017, the State Government by notification dated 22 July 2022 exempts a registered person whose aggregate turnover in the financial year 2021-22 does not exceed two crore rupees from the obligation to furnish the annual return for that year.

Late fee waiver for delay in filing FORM GSTR-4 under GST enabled for the specified May-June filing window.
A proviso is inserted in the Delhi State Tax notification waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22; the waiver applies for the period from 1 May 2022 to 30 June 2022 and is made by amending Notification No. 73/2017-State Tax through Notification No. 07/2022-State Tax dated 22 July 2022.

Extension of GST CMP-08 filing deadline: taxpayers must furnish CMP-08 by end of July for the June quarter.
The Government of Andhra Pradesh amends prior notifications to insert 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, thereby extending the filing deadline for that quarterly statement.

Late fee waiver for GSTR-4 filings extended to a revised deadline for the specified financial year.
The Government of Andhra Pradesh amended an earlier notification to extend the waiver of late fee for delayed filing of Form GSTR 4 for the specified financial year by substituting the earlier deadline in the sixth proviso with a later specified date, under powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and on the recommendation of the GST Council.