Entry substitution for fly ash bricks updates State GST notification description to list bricks, aggregates, and blocks.
The notification substitutes the entry in column (3) against serial number 4 of Notification No. 14/2019-State Tax with the consolidated description "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby clarifying the goods covered by that table entry. The amendment is made under the proviso to sub-section (1) of section 10 of the Gujarat GST Act and is effective from 18th July, 2022.

GST registration exemption coverage for fly ash bricks, aggregates and blocks is clarified through substitution of the specified entry.
Gujarat GST registration exemption coverage for specified fly ash products is clarified by substituting the entry against serial number 4 in Notification No. 10/2019-State Tax. The substituted entry covers "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The amendment takes effect from 18 July 2022.

GST compliance amendments revise registration restoration, delayed-payment interest, export refunds, electronic commerce reporting, input tax credit and payment mechanisms.
GST rule amendments provide for deemed revocation of specified registration suspensions upon furnishing pending returns, re-credit of the electronic credit ledger after repayment of erroneous refunds through the electronic cash ledger, and UPI and IMPS payment modes. They prescribe interest calculation on delayed tax payments, revise export refund procedures including electricity exports and withheld refunds, and update GSTR-3B, annual return, reconciliation, payment and refund forms. Reporting is clarified for electronic commerce operator supplies, input tax credit reversals and reclaimed credit.

Limitation extension: time limits for GST recovery and refund orders extended and pandemic period excluded from computation.
The notification extends the time limit under section 73(10) for issuance of orders under section 73(9) to permit recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 period, and excludes the period 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 section 54 and section 55.

Notification amendment under section 128 extends the deadline set in the state's GST notification.
Pursuant to the powers under section 128 and on the GST Council's recommendation, the Finance Department amends Notification No. 73/2017 State Tax by substituting the date in the fifth proviso, thereby replacing the previously stated deadline with a later deadline; no other provisions of the notification are altered.

Rescission of prior tax notification withdraws a state GST rate instrument while preserving prior actions under a saving clause.
The State Government, under section 11(1) of the Tripura State Goods and Services Tax Act and on the Council's recommendation, rescinds the earlier finance department notification setting a State tax rate, subject to a saving clause preserving things done or omitted before rescission; the rescission is ordered by the Finance Department by Governor's authority and specifies an effective commencement date.

Concessional GST rate framework ceases prospectively while preserving prior actions and omissions under the rescinded exemption notification.
Gujarat rescinds Notification No. 45/2017-State Tax (Rate), which had granted a concessional GST rate for specified supplies. The rescission takes effect from 18 July 2022 and preserves actions already taken, or omissions occurring, before that date. The earlier concessional-rate framework therefore ceases prospectively, subject to the saving for prior transactions and acts.

Self-assessed tax statement requirement: furnish FORM GST CMP-08 for the relevant quarter by the specified statutory deadline.
The notification amendment inserts a proviso requiring specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Gujarat Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, to be furnished by the 31st day of July, 2022.

State tax amendment: substitution of goods description to include fly ash bricks, fly ash aggregates and fly ash blocks.
Amendment substitutes, in Notification No. 02/2022 State Tax (Rate) against SI. No. 1 column (3), the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the change is made under the State Government's GST powers and takes effect on the 18th day of July, 2022.

GST rate notification amendment substitutes goods description to list fly ash bricks, aggregates and blocks, effective mid-July.
The State GST rate notification is amended by substituting, against Sl. No. 1 in column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The amendment is made under the Gujarat Goods and Services Tax Act, 2017 on the recommendation of the GST Council and takes effect on 18th July, 2022.

State GST rate amendment inserts edible oils, vegetable fats and specified fuels into the revised tariff table effective mid July.
Amendment to Tripura State GST rate notification substitutes "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts new serial entries 1A to 1O into the TABLE identifying various edible oils, vegetable fats and fractions and certain solid fuels (coal, lignite, peat). The change is made under the proviso to sub section (3) of section 54 of the Tripura SGST Act and comes into force on 18th July, 2022.

Restriction on refund of accumulated ITC on edible oils and coal implemented by amendment inserting specified tariff entries.
The notification amends Notification No. 5/2017-State Tax (Rate) to restrict refund of accumulated input tax credit by substituting a cross-reference in the proviso, re numbering S. No. 1 as S. No. 1AA, and inserting new serial entries listing edible oils (headings 1507-1518) and specified solid fuels and peat (headings 2701-2703); the amendment follows the GST Council recommendation and comes into force on the stated effective date.

GST rate change for petroleum coal bed methane operations: state notification substitutes the applicable tax rate, effective mid July.
The Finance Department amends Notification No. 3/2017 State Tax (Rate) by substituting the entry in column (4) against S. No. 1 in the TABLE to read 6% for goods relating to Petroleum Coal Bed Methane operations; the amendment is effective from the 18th day of July, 2022.

GST rate amendment replaces the previous notified rate for a listed supply, altering State tax liability effective mid July.
The State Government, under sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 in the TABLE with 6%, effective 18th July, 2022.

Pre-packaged and labelled goods: SGST schedule exclusions amended to hinge on labelling and legal metrology compliance.
The notification amends the Tripura SGST Rate Schedule by replacing multiple prior exclusion phrases with the words ", other than pre-packaged and labelled" across numerous serial entries, substitutes specific entries for certain dairy and sugar items, omits particular Schedule serial numbers, and inserts an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, requiring declaration requirements on packages or labels.

Exemption scope narrowed: pre-packaged and labelled goods excluded from certain GST exemptions, definition aligned with Legal Metrology.
The notification amends the GST-rate Schedule by substituting qualifying phrases with ", other than pre-packaged and labelled" for numerous listed entries (including specific food and dairy items), omits certain serial entries, and replaces Explanation (ii) to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009; the amendments take effect on 18th July, 2022.

GST rate amendment alters schedule classifications and packaging-based tax treatment for specified goods, effective mid-July.
The notification inserts a new 0.75% Schedule VII and implements multiple schedule-level amendments across Schedules I, II, III and VI, including additions, omissions, substitutions and re-numberings of tariff entries; it conditions tax treatment of numerous goods on being "pre-packaged and labelled" as defined by the Legal Metrology Act, and makes specific rate-class changes for items such as solar water heaters, LED components, pumps, machinery, inks, e waste, and certain medical and food products, effective 18th July, 2022.

GST rate amendment expands taxable goods and imposes pre-packaged and labelled condition for concessional treatment, effective shortly.
The Tripura SGST notification amends rate schedules and tariff descriptions by adding a new Schedule VII for certain precious metal goods, revising entries across Schedules I-VI through substitutions, insertions, omissions and renumbering, and conditioning many concessional entries on items being "pre-packaged and labelled." It inserts and rewords multiple commodity and tariff entries (including foodstuffs, medical and orthopaedic appliances, leather products, solar equipment, pumps, e-waste and parts), revises diamond and synthetic stone descriptions in Schedule VI, and amends the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009. The notification specifies its commencement date.

Tax option for goods transport agency services clarifies forward-charge registration and invoice declaration requirement for suppliers.
The notification amends Tripura GST rate entries: it excludes application of the GTA entry where the supplier is registered, has opted to pay tax on GTA services under forward charge, and issues a tax invoice charging Central Tax with the prescribed Annexure III declaration; it removes certain service exclusions from another entry; it inserts a new entry making renting of a residential dwelling to any registered person a taxable supply; and it adds Annexure III containing the required declaration to appear on invoices.

GST forward charge for GTA services: registered suppliers must issue invoices with prescribed declaration to opt forward charge.
The notification amends the State Tax (Rate) schedule to omit a prior exclusion and adds a proviso that the entry does not apply where the supplier is registered under the GGST Act, 2017, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State tax with the prescribed Annexure III declaration; it also removes specified services from a sub-clause, inserts entry 5AA for renting residential dwelling to a registered person, and inserts Annexure III; effective 18th July, 2022.