Authority for Advance Ruling membership is amended by appointing a new Additional Commissioner to replace the existing member.
The Government amended the earlier order constituting the Authority for Advance Ruling under the Telangana Goods and Services Tax framework. Sri Sahil Imaandar, Additional Commissioner, Ranga Reddy GST Commissionerate, Hyderabad Zone, was appointed as a Member in place of Sri B. Raghu Kiran. The Committee is to function from the office of the Commissioner of State Tax, Telangana, Hyderabad, with necessary implementation action assigned to the Commissioner of Commercial Taxes.

TDS on virtual digital asset transfers: textual corrigendum clarifies the reference for due date and higher-rate deduction applicability.
The corrigendum amends Notification No. 67/2022 by replacing the letter "T" with "U" at a specified place, clarifying the textual reference that governs the due date for deduction and deposit of TDS on transfer of virtual digital assets, including situations where a higher deduction rate applies under section 206AB for non-filers of income-tax returns.

Road and Infrastructure Cess reduction for exported petrol and diesel by substituting a Nil rate under amended notification.
The Central Government amended Notification No. 10/2022-Central Excise by substituting "Nil" for the entry in column (4) against S. No. 1, thereby altering the Road and Infrastructure Cess treatment for the listed export items; the change is made under powers conferred by the Central Excise Act and the Finance Act and takes effect on the date specified in the notification.

Exemption of excise duties on petrol, diesel and aviation turbine fuel exported from SEZ units removes special additional and road cess obligations.
Exemption removes liability for Special Additional Excise Duty and the additional duty of excise (road and infrastructure cess) on Motor Spirit (petrol), High Speed Diesel oil and Aviation Turbine Fuel when exported from units located in Special Economic Zones, effective from the notified commencement date.

Special Additional Excise Duty exemption for petroleum crude and aviation turbine fuel cleared for export under specified tariff headings.
Special Additional Excise Duty is exempted, to the extent of the excess over the prescribed nil rate, on petroleum crude and aviation turbine fuel under the specified tariff headings. The exemption applies to petroleum crude and to aviation turbine fuel cleared for export, with separate treatment for exports to Bhutan and to countries other than Bhutan, as a rate-based exemption under the Central Excise Act read with the Finance Act, 2002.

Special Additional Excise Duty on fuel exports amended; table entries altered to nil and a fixed per-litre charge.
The notification amends the prior excise notification by substituting the table entries in column (4): the first listed item's duty entry is replaced with Nil and the second listed item's duty entry is replaced with a specified fixed charge per litre. The change is made under statutory excise and finance Act powers and comes into force on the twentieth day of July, 2022.

Reverse-charge GST liability excludes qualifying GTA suppliers using forward charge and covers residential rentals supplied to registered persons.
Reverse-charge State tax is inapplicable to qualifying goods transport agency suppliers that are registered, elect forward-charge taxation, issue tax invoices charging applicable State tax, and furnish the prescribed declaration. Annexure III confirms registration and the election to pay tax under forward charge. Services by way of renting of residential dwelling to a registered person are brought within reverse-charge scope, with any person as supplier and the registered person as recipient.

GST limitation periods are extended and excluded periods apply to tax recovery, erroneous refunds, and refund applications.
Limitation periods for recovery of tax not paid or short paid and wrongly availed or utilised input tax credit are modified. For the financial year 2017-18, the deadline for issuing a recovery order is extended until 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded when calculating limitation for recovery of erroneous refunds and filing refund applications.

Fifth-proviso date substitution extends the prescribed GST timeframe, replacing the earlier June deadline with a later July deadline.
Under section 128 of the Odisha Goods and Services Tax Act, 2017, the fifth proviso is amended by substituting the prescribed date of 30 June 2022 with 28 July 2022. The amendment, made on the recommendations of the Goods and Services Tax Council, solely moves the temporal date specified in that proviso; no other alteration is set out.

Self-assessed tax payment reporting requires covered persons to file the prescribed quarterly GST statement by the specified deadline.
Covered persons must furnish FORM GST CMP-08 containing details of self-assessed tax payments. This additional Odisha GST compliance obligation applies to the quarter ending 30 June 2022 and must be completed by 31 July 2022. It specifies the prescribed form, reporting content, quarterly period, and filing deadline.

Composition levy table amendment replaces the relevant goods entry with fly ash bricks, aggregates and blocks.
Composition levy treatment under the Odisha Goods and Services Tax Act, 2017 is amended under the proviso to section 10(1) on the recommendations of the Goods and Services Tax Council. The entry in column (3) against serial number 4 in the relevant table is replaced with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The change is confined to that specified goods entry.

Composition levy ineligibility: manufacturers of fly ash bricks, fly ash aggregates and fly ash blocks cannot opt for composition.
The Kerala Government amended the GST notification to substitute the table entry at serial number 4, column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby designating the manufacture of those goods as not eligible to opt for the composition levy under section 10, on the recommendation of the Council and with the amendment coming into force upon notification.

Registration requirement for fly ash products: suppliers must register once they exceed the applicable turnover threshold.
Amendment adds fly ash bricks, fly ash aggregates, and fly ash blocks to the list of goods whose suppliers must obtain GST registration when their aggregate turnover in a financial year exceeds the applicable threshold, thereby narrowing the prior exemption scope for certain small suppliers.

Rescission of tax exemption for specified intra state supplies removes prior relief following council recommendation, effective from notification date.
The Government of Kerala, under the Kerala State Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council, rescinds the earlier notification that exempted state tax on certain intra State supplies to specified institutions, withdraws that exemption, preserves actions or omissions prior to rescission, and gives the rescission effect from the date specified in the notification.

GST exemption entry for fly ash products revised, substituting listed product descriptions and altering prior content requirement.
Amendment substitutes the table entry in the Kerala SGST notification to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", replacing the prior formulation. The amendment is made under powers conferred by the Kerala State Goods and Services Tax Act and comes into force on the stated commencement date. The explanatory note states the earlier exemption referenced a 90 percent or more fly ash content formulation which has now been replaced on the recommendation of the Council.

Input tax credit restriction bars refunds where input tax exceeds output tax for specified goods notified under GST.
Amendment to the state GST notification inserts serials 1A-1O and renumbers serial 1 as 1AA to specify additional goods for which no refund of unutilised input tax credit shall be allowable under the proviso to sub section (3) of section 54 when credit accumulates because the rate of tax on inputs exceeds the rate on output supplies; the inserted entries chiefly list classes of edible vegetable oils, modified vegetable fats and certain solid fuels; effective 18 July 2022.

State GST exemption threshold raised for specified petroleum and coal-bed methane supplies, expanding exempt state-tax liability.
Amendment to G.O.(P) No.64/2017 substitutes the entry in column (4) against Sl. No. 1 to read "6%", so that the State GST leviable in excess of six percent on supplies connected with petroleum operations and coal bed methane operations undertaken under specified licences or contracts is governed by the revised exemption; the amendment is effective 18 July 2022 and applies subject to the conditions in the original notification.

Pre-packaged and labelled goods excluded from certain GST Schedule carve-outs, tightening tax applicability under amended notification.
Substitutes the phrase ", other than pre-packaged and labelled" for multiple Schedule carve-outs across specified serial entries, revises entries for certain dairy and jaggery products, omits specified Schedule serial numbers and removes the word "purified" where applicable. The Explanation's clause (ii) is replaced to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 requiring statutory declarations. The amendment takes effect on the stated commencement date.

GST rate amendment: Kerala modifies tax rates and adds 'pre-packaged and labelled' condition for specified goods.
Kerala amends the G.O.(P) No.62/2017 notification to modify GST rates and reclassify goods: it inserts Schedule VII (0.75%), revises entries across Schedules I (2.5%), II (6%), III (9%) and VI (0.125%), substitutes "pre-packaged and labelled" qualifications for numerous items, adds and omits tariff items, and redefines "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009. The notification is effective 18 July 2022.

Reverse charge mechanism clarified: registered suppliers may elect forward charge on GTA services by issuing tax invoice with prescribed declaration.
Amendment permits a supplier registered under the Kerala SGST Act to elect to pay tax on Goods Transport Agency services under forward charge where the supplier issues a tax invoice charging State tax at applicable rates and includes the prescribed declaration in Annexure III; it also inserts an entry for renting of residential dwelling to a registered person and adds Annexure III containing the declaration.