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.

Deadline amendment in GST notification moves prescribed compliance date forward to a later date in July.
The State Government, under Section 128 of the State Goods and Services Tax law, amends the Finance Department notification dated 29 December 2017 by substituting in the sixth proviso the figures, letters and words "30th day of June 2022" with the figures, letters and words "28th day of July 2022"; the change is confined to that date substitution.

Furnishing Form GST CMP-08 required for reporting self-assessed tax details by the prescribed deadline under amendment.
The amendment mandates that the said persons furnish a statement containing details of payment of self-assessed tax in Form GST CMP-08 of the Nagaland Goods and Services Tax Rules, 2017 for the quarter ending 30th June 2022 by the 31st day of July 2022.

GST procedural amendments enable suspension revocation on filing returns and introduce payment, refund and interest calculation mechanisms.
The amendment prescribes revocation of registration suspension upon filing all pending returns, includes Duty Credit Scrips in valuation provisions, requires a turnover-based declaration where invoices need not follow rule 48(4), establishes re-credit of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when deposited through FORM GST DRC-03, adds UPI and IMPS payment modes and allows inter-PAN electronic cash transfers via FORM GST PMT-09 subject to no unpaid liabilities, inserts rule 88B detailing interest calculation on delayed tax and wrongly availed input tax credit, refines export refund procedures (including electricity) and updates multiple GST returns and forms to implement these changes.

Commencement of GST amendments brought specified provisions of the Arunachal Pradesh amendment law into force from the notified date.
The State Government notified the commencement of clause (c) of section 12 and section 13 of the Arunachal Pradesh Goods and Services Tax (First Amendment) Act, 2022. The specified provisions took effect from 5 July 2022.

Exemption from annual return filing granted for registered persons below prescribed turnover threshold for the 2021-22 financial year.
A Commissioner notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed turnover threshold from the obligation to file the annual return, pursuant to the authority conferred by the annual return provision of the Nagaland GST framework and issued on the recommendations of the Council.

GST registration, refunds and interest rules clarify compliance, credit rebooking, export procedures and electronic commerce reporting.
State GST amendments revise registration, electronic ledgers, interest and refund procedures. Registration suspension for specified grounds is deemed revoked when pending returns are filed if cancellation has not already occurred. Erroneous refunds repaid through the electronic cash ledger may be re-credited to the electronic credit ledger. UPI and IMPS are added as payment modes, and cash-ledger balances may be transferred to a distinct person under the same PAN where no unpaid liability exists. Interest rules distinguish delayed return filing, unpaid tax and wrongly availed and utilised input tax credit. Export refund procedures address electricity exports, export-value determination, return mismatches and risk-based withholding.

GST procedural amendments update payment modes, refund handling, interest calculation and electronic ledger transfers for taxpayers.
Amendments update CGST Rules to provide that suspension of registration for certain contraventions is deemed revoked upon filing pending returns; include Duty Credit Scrips in valuation guidance; require a turnover based invoice declaration when invoices are issued outside rule 48; mandate re crediting to the electronic credit ledger when erroneous refunds are deposited via FORM GST DRC-03 through an order in FORM GST PMT-03A; add UPI and IMPS as payment modes and permit inter taxpayer cash ledger transfers on the same PAN subject to no unpaid liabilities; prescribe methods for calculating interest on delayed tax and wrongly availed input tax credit; and amend multiple forms and refund procedures including export of electricity reporting and withholding mechanisms.

Extension of limitation periods for GST assessments and refunds; pandemic period excluded from limitation computation.
Extends 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; excludes the pandemic interval from computation of limitation periods for issuance of orders for recovery of erroneous refunds and for filing refund applications; notification effective from the start of the excluded pandemic interval.

GST limitation periods are extended and excluded for tax recovery orders, erroneous refunds, and refund applications.
Limitation periods are modified for tax recovery and refund-related proceedings. The period for issuing an order concerning tax not paid or short paid, or input tax credit wrongly availed or utilised, for the financial year 2017-18 is extended until 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for calculating limitation relating to recovery of erroneous refunds and filing of refund applications.

Limitation period extension: time limits for Section 73 recovery orders and refund claims extended and pandemic period excluded.
The notification, issued under Section 168A, extends the time limit under sub section (10) of Section 73 for issuance of orders under sub section (9) of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised for the 2017-18 tax period, and declares that the period from 1 March 2020 to 28 February 2022 is excluded from computation of limitation for such recovery orders and for filing refund applications under Section 54 and Section 55.

Notification amendment extends the deadline in the sixth proviso, substituting the prior deadline with a later date.
Amendment substitutes the figures, letters and words in the sixth proviso of Notification No. 73/2017-State Tax to replace the earlier deadline with the new deadline; the change is effected under the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 on the recommendations of the Council.

Waiver of late fee for delayed GSTR 4 filings extended, adjusting the permissible filing deadline under the Central GST notification.
Extension of the waiver of late fee for delayed filing of FORM GSTR 4 for FY 2021 22 by substituting the earlier date in the sixth proviso of Notification No. 73/2017 Central Tax with a later deadline via Notification No. 12/2022 Central Tax dated 5th July 2022; the amendment alters only the operative deadline and does not change the substantive conditions of the waiver.

Form GST CMP-08 filing requirement: statement of self-assessed tax payment must be furnished, with a short submission extension.
The notification inserts a proviso requiring affected persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Sikkim Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, with a deadline to submit that statement until the 31st day of July, 2022.