Rescission of tax notification withdraws a prior GST notification, with prospective effect and savings for prior acts.
Rescission of an earlier notification under the Puducherry Goods and Services Tax Act, 2017 is effected by the Lieutenant Governor on recommendations of the Council, withdrawing G.O. Ms. No. 45/2017 Puducherry GST (Rate), dated 14th November, 2017; the rescission preserves actions or omissions done before rescission and specifies its date of commencement.

GST rate notification amendment replaces listed fly ash products entry, altering taxable classification under state GST framework.
The state GST rate notification substitutes the Table entry at Sl. No. 1, column (3) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the powers of sub-section (1) of section 11 and sub-section (1) of section 16 of the Goods and Services Tax Act; the amendment takes effect on the 18th day of July, 2022, thereby altering the classification of those fly ash building materials in the GST rate schedule.

Notification amendment for classification of fly ash building materials alters GST applicability under state law.
Amendment of a state GST notification substitutes the Table entry against serial number 4 to specify the taxable items as Fly ash bricks; Fly ash aggregates; Fly ash blocks, under the proviso to sub section (1) of section 10 of the Rajasthan Goods and Services Tax Act, 2017, with the amendment taking effect on the stated commencement date.

Notification amendment: substitution clarifies GST classification for fly ash bricks, aggregates and blocks, effective shortly.
Acting under the power conferred by sub section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017, the State Government substitutes the entry in column (3) against serial number 4 of the earlier notification with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment was notified July 16, 2022, and is to come into force on July 18, 2022.

Rescission of State GST notification: notification withdrawn with savings for prior actions and set to come into force.
State Government notification rescinds an earlier Government of Rajasthan notification under the Rajasthan Goods and Services Tax framework on the Council's recommendation, withdrawing that prior notification while preserving things done or omitted before rescission, and specifying a commencement date for the rescission.

GST notification amendment substitutes description of fly ash products, changing taxable enumeration and taking effect on commencement.
The notification amends the earlier Rajasthan GST notification by substituting, against Sl. No. 1, column (3) in the Table, the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The change is effected under the powers of sub-section (1) of section 11 and sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017, and the amendment takes effect on 18th July, 2022.

GST notification amendment updates taxable goods list to add vegetable oils and solid fuels and renumber entries accordingly.
The State Government amends a prior SGST notification by substituting "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA and inserting serial entries 1A-1O listing specified tariff headings for various vegetable oils and oil fractions and for solid fuels (coal, lignite, peat); the amendment takes effect on the stated commencement date under the powers of the Rajasthan Goods and Services Tax Act, 2017.

GST rate amendment updates State tax entry for specified item, effecting a revised rate and new commencement date.
Under the Rajasthan Goods and Services Tax Act, 2017, the State Government amends the earlier notification by substituting the entry in column (4) against S. No. 1 in the TABLE with 6%, and states that this substitution shall come into force on the 18th day of July, 2022.

Pre-packaged and labelled: narrows GST exemption scope by substituting qualifying language and adding Legal Metrology definition.
Amendment substitutes the qualifying language in multiple Schedule entries to uniformly exclude goods that are "pre-packaged and labelled," revises specific entries (including dairy products, jaggery and khandsari sugar, murki), omits certain serial-numbered entries, and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 requiring prescribed package or label declarations.

GST rate amendment adds new taxable category and clarifies 'pre-packaged and labelled' definition under Legal Metrology.
The Rajasthan SGST notification amends rate schedules by inserting a 0.75 per cent category in Schedule VII, substituting the qualifier "pre-packaged and labelled" for numerous listed goods across Schedules I-III, adding and omitting specific tariff entries (including dairy products, jaggery, puffed rice, ostomy appliances, leather items, maps, solar water heaters, pumps, agricultural and dairy machinery, e waste), revising Schedule VI stone and diamond descriptions, and defining "pre-packaged and labelled" with reference to the Legal Metrology Act.

Tax treatment for GTA services: option to pay under forward charge requires invoice declaration and specified registration.
The notification amends the State GST table: it removes a limiting phrase in serial 1 and adds a proviso excluding the entry where the supplier is registered, has exercised the option to pay tax on GTA services under forward charge, has issued a tax invoice charging Central Tax at applicable rates, and has made the declaration prescribed in Annexure III. It also inserts entry 5AA for renting of residential dwelling to a registered person and inserts Annexure III prescribing the declaration text.

GTA option to self-pay GST allowed with pre-year declaration; affects input tax credit entitlement and applicable rates.
The notification amends Rajasthan SGST classifications and rates for transport and healthcare services, inserts ropeway passenger and goods transport as distinct taxable services with a reduced rate and no input tax credit for goods used, and establishes a regime permitting Goods Transport Agencies to opt to pay GST under forward charge for a financial year by filing Annexure V within a prescribed pre year deadline; exercised options are locked for one year and transitional filing dates for 2022-2023 are provided.

Registration suspension revocation on filing pending returns; new GST refund, interest, invoice and electronic payment procedures introduced.
Suspensions under rule 21A for contraventions of section 29(2)(b)/(c) are deemed revoked upon furnishing all pending returns; rule 86(4B) mandates re-credit to the electronic credit ledger via FORM GST PMT-03A where erroneously sanctioned refunds are deposited through FORM GST DRC-03; rule 96 conditions refund filings on valid GSTR-3B and permits withholding and system-generated refund transmission; payment rules add UPI and IMPS and update PMT forms; rule 88B prescribes interest calculation on delayed tax payments and export-electricity refund procedures and documentation are specified.

Limitation period extension for GST assessments and refund claims: interruption of pandemic period affects issuance and filing timelines.
Extends the time limit for issuance of assessment and recovery orders for tax short-paid, not paid, or wrongfully availed input tax credit for the 2017-18 tax period until the notified extended cutoff, and excludes the pandemic interruption period from computation of limitation for issuance of orders related to erroneous refunds and for filing refund applications, with retrospective effect to the start of the excluded period.

Extension of late fee waiver for delayed GSTR-4 filing; state notification substitutes the prior deadline to extend relief.
Extension of the waiver of late fees for delayed filing of Form GSTR-4 by substituting the original cutoff date in the fifth proviso of the earlier notification with a later date, thereby extending the period during which taxpayers may claim the late fee waiver; the amendment is issued by state finance department notification under the Act and effected by textual substitution.

Extension of CMP-08 filing deadline: quarter-ending June returns may be filed until end of July under amendment.
An amendment inserts a proviso allowing taxpayers to furnish FORM GST CMP-08 containing details of self-assessed tax for the quarter ending 30th June, 2022 by the 31st day of July, 2022, by modifying the second paragraph of the earlier state notification and thereby extending the filing deadline.

Amendment to GST schedule: substitution of listed fly ash products in serial entry, altering taxable classification.
The notification amends an earlier Tripura GST notification by substituting the entry in the TABLE at serial number 4, column (3), which listed "Fly ash bricks; Fly ash aggregates; Fly ash blocks", under the proviso to sub-section (1) of section 10 of the Tripura State GST Act; the amendment takes effect from 18th July, 2022.

GST classification amendment substitutes listed goods entry to specify fly ash bricks, aggregates and blocks, changing state tax classification.
Amendment to the State GST notification substitutes the entry at serial number four in the notified table with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", made on the Council's recommendation under the State GST statute and effective from the stated commencement date.

GST amendment updates the taxable goods list to specify fly ash bricks, aggregates and blocks, effective imminently.
The Goa GST notification amends Notification No. 38/1/2017--Fin(R&C)(95) by substituting, for serial number 4 column (3), the entry specifying fly ash bricks, fly ash aggregates and fly ash blocks; the amendment is made under the Goa Goods and Services Tax Act and takes effect on 18 July 2022.

Rescission of notification under Goa GST Act withdraws prior notification, effective 18 July 2022, with savings provision.
The Government of Goa, exercising its statutory power under the Goa Goods and Services Tax framework, rescinds Government Notification No. 38/ /1/2017-Fin(R&C)(45/2017-Rate) dated 14 November 2017, without affecting actions done or omitted before rescission; the rescission takes effect on 18 July 2022.