SGST notification amendment: forward charge option for goods transport agents clarified, renting to registered persons taxed, declaration required.
Amendment revises the State Tax (Rate) notification to require that the entry excluding certain suppliers applies only where the supplier is registered under the SGST Act, 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 inserts a new entry taxing renting of residential dwelling to a registered person and adds Annexure III to prescribe the invoice declaration evidencing the forward charge option.

Service rate amendments adjust taxable scope for specified services and revise exemptions and inclusions under Mizoram SGST.
Amendments revise the Mizoram GST rate notification by omitting, substituting and inserting entries in the table of taxable and exempt services, removing specific references to certain postal, insurance and agency services, altering residential rental and air travel descriptions, specifying storage/warehousing coverage for cereals, pulses, fruits and vegetables, adding Department of Posts ordinary post services as exempt, redefining training/coaching exemptions, and introducing a detailed tour operator service exemption for services performed partly outside India with a proportionate or fifty percent ceiling.

GTA option to pay GST on services changes input tax credit and filing requirements, with annexure form required
The notification amends the GST rate table to reclassify various transport and health services, prescribes concessional rates for specified ropeway and GTA-related services conditioned on non claim of input tax credit, inserts a new taxable entry for certain clinical establishment room charges with no input tax credit, adds definitions for print media, clinical establishment, health care services and goods transport agency, and introduces Annexure V as the form by which a GTA exercises the option to pay GST under forward charge for a financial year.

GST notification amendment updates specified goods to include fly ash bricks, fly ash aggregates and fly ash blocks.
The state GST notification amends an existing table entry by substituting the column entry with the explicit listing: fly ash bricks; fly ash aggregates; fly ash blocks, effected under the proviso to sub section (1) of the Goods and Services Tax Act and issued by the Taxation Department with a specified commencement date.

GST notification amendment updates listed goods to specify fly ash bricks, aggregates and blocks, via state taxation order.
The Governor, on council recommendation and under state tax statutory powers, amends an earlier notification by substituting the table entry at serial number four to read Fly ash bricks; Fly ash aggregates; Fly ash blocks, and sets a government-designated commencement date for the notification.

Rescission of notification under section 11: previous state GST rate notification rescinded, effective from the stated date.
Rescission of a prior State GST rate notification under the exercise of powers conferred by section 11 of the Mizoram Goods and Services Tax Act, 2017; the Government, on the Council's recommendations, rescinds Notification No. 45/2017-State Tax (Rate) subject to a savings clause preserving actions or omissions done before rescission, with the rescission taking effect from the specified operative date.

Amendment to SGST notification: substitution of taxable goods list to include specific fly ash construction products.
Exercising powers under sub section (1) of section 11 and sub section (1) of section 16 of the Mizoram Goods and Services Tax Act, 2017, the Taxation Department substitutes in the Table against Sl. No. 1, column (3) the entry with the products Fly ash bricks; Fly ash aggregates; Fly ash blocks, and states the amendment is effective from the operative date specified in the notification.

PAN application via FiLLiP enables PAN allotment for newly incorporated LLPs through MCA transmission to tax authorities.
Newly incorporated Limited Liability Partnerships may apply for PAN through the Simplified Proforma (Form: FiLLiP). Applications must be filed in FiLLiP using the applicant's Digital Signature. After generation of the LLP Identification Number (LLPIN), the Ministry of Corporate Affairs will forward the data in Form 49A to the Income-tax Authority under its digital signature (Class 2/Class 3). The prescribed exchange format is XML.

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.