Limitation period suspension for GST assessments and refunds pauses timelines and extends time for recovery and refund filings.
Extends time limits for issuance of orders for recovery of tax and irregular input tax credit and excludes a specified interval from computation of limitation for issuance of recovery orders relating to erroneous refunds and for filing refund applications, thereby pausing the running of statutory limitation periods and modifying earlier notifications; the measures take effect from the commencement of the excluded interval.

Notification amendment substitutes the prescribed deadline with a later date and specifies an earlier effective commencement.
The amendment substitutes the previously prescribed cutoff date "30th day of June, 2022" with "28th day of July, 2022" in the cited notification and states that this amendment shall be deemed to have come into force with effect from the 5th day of July, 2022.

GST compliance requirement: specified taxpayers must file a self-assessed tax statement in FORM GST CMP-08 by the prescribed deadline.
Amendment inserts a proviso requiring specified persons to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending June 2022 by the July 2022 deadline; the amendment is effective retrospectively from early July 2022, thereby making the filing obligation applicable from that date.

Extension of limitation period for tax recovery and exclusion of pandemic period from refund limitation computations.
The State Government extends the time limit for issuance of orders for recovery of unpaid or short-paid tax and wrongly availed input tax credit for the 2017-18 tax period, and excludes the period from March 1, 2020 to February 28, 2022 from the computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications, with effect from March 1, 2020.

Customs advance-ruling procedure adopts online filing, flexible hearings, statutory service, withdrawal before ruling, and commercial confidentiality protection.
Customs advance-ruling procedure is revised to provide for online filing through a common portal and online fee payment, with an interim quadruplicate application and demand-draft process until that system is operational. Hearings may occur at a place fixed by the Authority or through a medium considered appropriate on request. Service of notices and documents is governed by the Customs Act. Applicants may withdraw an application before pronouncement of an advance ruling, and the Authority may protect commercially confidential information on request. Form CAAR-1 requires only one jurisdictional customs commissioner to be identified.

Tariff rate quota import eligibility via IIBX: requires nominated agency IEC and GSTIN of the jewellery manufacturer.
The notification permits TRQ holders to import gold through the India International Bullion Exchange under the TRQ mechanism by substituting Condition No. 2: the IEC in the TRQ must be that of nominated agencies notified by RBI, DGFT, or IFSCA (for qualified jewellers via IIBX), and TRQ authorizations must include the GSTIN of the jewellery manufacturer. Imports must follow the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

Import prohibition of human embryos now anchored to assisted reproductive technology and surrogacy regulation, restricting cross-border importation.
Importation of human embryos under ITC(HS) 05119999 is declared Prohibited; the prior research-based exception under Department of Health Research guidelines is withdrawn and imports are now barred in accordance with the Assisted Reproductive Technology (Regulation) Act, 2021 and the Surrogacy (Regulation) Act, 2021, pursuant to powers exercised under the Foreign Trade (D&R) Act and the Foreign Trade Policy.

Delegation of powers allows chief commissioners to transfer post cutoff appeals to Commissioners (Appeals) under excise and service tax rules.
Principal Chief Commissioners and Chief Commissioners of Central Excise and Service Tax are authorised to exercise CBIC powers under rule 3 of the Central Excise Rules, 2017 and rule 3 of the Service Tax Rules, 1994 to transfer appeals filed after 30th June 2017 within their jurisdiction to the Commissioner (Appeals) for matters under the Central Excise Act, 1944 or the Finance Act, 1994; the delegation is effected by Notification No. 03/2022 and comes into force on publication in the Official Gazette.

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.