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.

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.