Limitation period extension for GST recovery and refund compliances, with retrospective effect and specified excluded period.
The notification extends the time limit for issuance of orders for recovery of tax or wrongly availed input tax credit for the 2017-18 tax period, specifies a new outer date for such issuance, and excludes a defined interruption period from computation of limitation for issuance of orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of that interruption period.

Extension of deadline under Goa GST notification amends the specified cutoff and provides retrospective commencement.
The Government amends an existing Goa GST notification by substituting the date in the sixth proviso with a later date under section 128 of the Goa GST Act, 2017, and declares the amendment to be deemed in force from an earlier specified day in July 2022, giving the change retrospective effect.

Requirement to furnish FORM GST CMP-08 for self assessed tax; deadline extended to the specified July date.
The notification amends a prior Government notification to insert a proviso requiring specified persons to furnish a statement containing details of payment of self assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 by 31st July, 2022; the amendment is deemed to have come into force from 5th July, 2022.

Board of Trade non-official members nominated for trade policy consultation, export strategy support, and import-export streamlining.
Nomination of 29 non-official members to the Board of Trade constituted under the Foreign Trade Policy, with members drawn from business, industry, trade associations, advisory practice, farming, logistics, infrastructure, retail, exports and related sectors. Their terms of reference are consultative and facilitative, including providing a platform for State Governments and Union Territories, supporting District Export Hub initiatives, assisting export strategy development, identifying infrastructure gaps, reviewing export performance and constraints, and suggesting measures to streamline import-export procedures and strengthen foreign trade competitiveness.

Annual return filing exemption relieves eligible registered persons with qualifying aggregate turnover from filing for the relevant financial year.
Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2021-22 are exempt from filing the annual return for that year under the first proviso to section 44 of the Gujarat Goods and Services Tax Act, 2017. The exemption is issued pursuant to the recommendations of the Goods and Services Tax Council.

Anti-Profiteering Screening Committee updated under Rule provision; membership and contacts specified, effective on Gazette publication.
Amendment revising the composition and contact details of the State level Screening Committee on Anti-Profiteering under the State GST framework, listing members by designation with telephone, email, and office addresses for the committee secretariat; the notification is an administrative update effective from its publication in the Official Gazette and is issued by the Commercial Taxes Department.

Export clearance provision amended to include supplies as fuel to foreign-going aircraft under central excise exemption.
The corrigendum amends Notification No. 08/2022-Central Excise by replacing "when such goods are cleared for exports" with "when such goods are cleared for exports or supplied as fuel to foreign going aircraft", expanding the scope of the export-related exemption to include supplies of fuel to foreign-going aircraft.

Exemption from annual return for registered persons with low aggregate turnover, providing targeted GST compliance relief for the year.
The Rajasthan GST notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed threshold from the obligation to file the annual return, under the first proviso to Section 44 of the Rajasthan GST Act, as a state-level compliance relief measure issued by the Commercial Taxes Department.

Annual return exemption for small taxpayers: registered persons below turnover threshold relieved from filing annual return for the specified year.
Registered persons with aggregate turnover up to the specified two crore rupee threshold are exempt from furnishing the annual return for the financial year 2021-22 under the Tamil Nadu GST framework, the exemption being issued by the Commissioner on the Council's recommendation and effective from 5 July 2022.

Exchange rate determination for customs: distinct rupee-equivalent rates set for imports and exports, effective from the stated date.
Notification No. 58/2022 determines the rate of exchange of specified foreign currencies into Indian rupees for Customs Act purposes, prescribing separate rupee-equivalent rates for imported goods and for export goods, effective from 8th July, 2022, and superseding Notification No. 51/2022 except as to prior actions. The Notification includes Schedule I (unit rates for major currencies) and Schedule II (rates per 100 units for specified currencies).

Import classification update aligns ITC HS Schedule One with finance law, amending tariff codes and chapter notes.
The Central Government amends ITC(HS) 2022 Schedule 1 (Import Policy) to align tariff codes, descriptions and policy conditions with the Finance Act, 2022. Annexure I lists introduced, deleted, amended, split or merged ITC(HS) codes and Annexure II details modifications to Section, Chapter and Supplementary Notes, chapter headings and sub headings, including definitions referencing Geographical Indication registrations and the requirement that referenced standards mean the latest published versions. The amended Schedule 1 is effective immediately and updated on the DGFT website.

SIMS registration change removes minimum pre-arrival waiting period while preserving online registration and fee-based issuance.
SIMS continues to require importers to submit advance information online and obtain an automatic Registration Number on payment of the prescribed fee; the automatic Registration Number remains valid for a fixed period and the earliest permissible application timing from the expected date of arrival is retained. The amendment abolishes the prior requirement that importers apply not later than fifteen days before the expected date of arrival, removing that minimum pre-arrival lead time while leaving other operative features unchanged.

Annual return exemption for small GST taxpayers with turnover up to two crore rupees for FY 2021-22.
Registered persons whose aggregate turnover in FY 2021-22 is up to two crore rupees are exempted from furnishing the annual return for that financial year under the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued under the first proviso to section 44 on the recommendation of the Council and is deemed to have come into force from 5 July 2022.

Unit deemed to be in International Financial Services Centre when it stores bullion for bullion spot contracts or depository receipts.
A deeming provision treats any unit authorised to store bullion as the underlying asset for issuance of bullion spot delivery contracts or bullion depository receipts traded on a recognised bullion exchange as being in an International Financial Services Centre; key terms are defined by reference to an existing government notification and "bullion exchange" is defined as a stock exchange in an International Financial Services Centre recognised for trading those instruments.

Tax exemption under section 10(46) for Uttar Pradesh Electricity Regulatory Commission notified subject to non-commercial activity and filing conditions.
The Central Government notifies Uttar Pradesh Electricity Regulatory Commission as eligible for income-tax exemption in respect of government grants, licence fees and fines, and interest on those receipts, subject to conditions that the Commission shall not engage in commercial activity, that the nature of activities and specified income remain unchanged during the financial years, and that the Commission files its return of income as prescribed; the notification applies retrospectively to 2021-2022 and for subsequent specified financial years through 2025-2026.

Export policy of wheat flour now requires inter-ministerial recommendation; free exports conditional, with narrow transitional exceptions.
Export of wheat flour (atta) and related products remains Free but is subject to recommendation of an Inter-Ministerial Committee (IMC) on export of wheat. The notification takes effect from July 2022, disapplies Para 1.05 transitional arrangements, and allows narrow transitional exceptions for consignments already loaded or handed to Customs and registered prior to the notification. Quality-related modalities will be notified separately.

Exemption from annual return for small taxpayers applies for the relevant financial year to eligible registered persons.
Exempts registered persons whose aggregate turnover in financial year 2021-22 is up to two crore rupees from the statutory requirement to furnish the annual return under the Goods and Services Tax law, issued under the first proviso to the Act on the recommendation of the Council.

Amendment to notification: substitution of specified officials and designations in a GST notification, effective retrospectively.
Amendment under Section 96 of the Assam GST Act substitutes the named official at Sl. No. 1 and replaces the designation at Sl. No. 2 in the earlier notification, with the amendment declared to have retrospective effect to a prior date; the changes are confined to textual substitutions within that notification.

Registration suspension revocation on filing pending returns, expanded payment modes and new refund recredit mechanism.
The amendments revise registration suspension rules to provide deemed revocation upon filing pending returns, expand payment modes (UPI, IMPS) and permitted ledger transfers on the portal subject to no unpaid liabilities, and prescribe re crediting erroneously deposited refund amounts to the electronic credit ledger via Form GST PMT-03A. They clarify interest calculation for late returns and wrongly availed input tax credit, restructure refund withholding and transmission using system-generated refund forms, omit certain prior provisions, and update multiple return and payment forms to reflect these procedural and reporting changes.

Limitation period extension for recovery orders and refund claims; pandemic period excluded from calculation, effective retrospectively.
The Government extends the time limit for issuance of orders for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized for the 2017-18 tax period, and excludes a defined pandemic-affected interval from computation of limitation for issuance of orders relating to recovery of erroneous refunds and for filing refund applications, with the measures operating retrospectively from the commencement of the excluded interval.