Reporting obligations under section 285B require producers to file Form 52A electronically with verification and forwarding to assessing officer.
The amendment substitutes rule 121A to require producers of cinematograph films and persons engaged in specified activities to furnish an annual statement in Form No. 52A within sixty days of the previous year's end, submitted electronically with digital signature or electronic verification code. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) (or authorised persons) is the prescribed authority to set procedures, administer filing and verification, implement security and archival policies, and forward Form No. 52A to the Assessing Officer.

Manner of calculating interest on delayed GST payment clarified; UPI and IMPS added as permitted payment modes.
Amendments revise registration suspension revocation where suspended for non-filing and pending returns are subsequently furnished; add Duty Credit Scrips to valuation Explanation; require a declaration when aggregate turnover exceeds the rule 48 threshold but invoice format under rule 48 sub-rule (4) is not required; establish re-credit procedure where erroneous refunds deposited via FORM GST DRC-03 are to be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; permit UPI and IMPS as payment modes and update payment forms; prescribe rule 88B for calculating interest on delayed tax and define interest on wrongly availed and utilised input tax credit; refine refund documentation for exports including electricity and update annual and monthly return formats and instructions.

Extension of limitation period: GST recovery and refund filing deadlines extended; pandemic period excluded from limitation computation.
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 to a new outer date; excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to recovery of erroneous refunds; and excludes the same period from computation of limitation for filing refund applications, with the notification deemed to commence from 1 March 2020.

Late fee waiver extension for GSTR-4 filings; filing deadline moved under section 47, modifying prior notification.
The notification amends the fifth proviso of the earlier G.O. (P) No.24/2018/TAXES by substituting the original deadline with a later date, extending the period covered by that proviso. The amendment is made under section 128 on the Council's recommendation and implements an extension of the waiver of late fee for delayed filing of FORM GSTR-4 for the financial year 2021-22 under section 47.

Extension of CMP filing deadline grants additional time for self-assessed GST payment reporting and compliance.
An amendment requires 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, with the due date for submission extended until the 31st day of July, 2022.

Fee-sharing prohibition: insolvency professionals must not accept or share fees with appointed professional or support service providers.
An amendment adds clause 26A to the First Schedule of the 2016 Regulations: an insolvency professional shall not accept or share any fees or charges from any professional or support service provider appointed under the processes, establishing an express prohibition on fee-sharing with appointed service providers.

Resolution professional fees set with minimum fixed amounts and performance-linked incentives for timely and value-maximising resolutions.
Regulation 34B prescribes that fees of interim resolution professionals and resolution professionals are to be decided by the applicant or committee but shall not be less than statutory minimums for appointments on or after 1 October 2022; minimum fixed fees are set by admitted-claims bands and apply until plan submission, liquidation application, withdrawal, or closure. Performance-linked incentives include time-based percentages of the realisable value for timely submission and a one percent incentive on value realised above liquidation value. Fees may be paid from debtor funds, applicant or committee contributions, or interim finance and form part of the insolvency resolution process cost.

Appointment update: substitution of the named Additional Commissioner of Central Tax in the Maharashtra GST notification.
Amendment substitutes the entry at Sr. No. (2) in the principal Finance Department notification by naming Mr. Rajiv Ranjan (Sr.), Additional Commissioner of Central Tax, thereby updating the roster of officials identified in the published Government Gazette.

Interest on delayed payment of tax and GST return rules updated with new refund, payment and reporting procedures.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise compliance, refund, payment, and return-filing provisions. A new rule prescribes interest on delayed payment of tax for late returns, unpaid tax, and wrongly availed and utilised input tax credit, while payment modes are expanded to include UPI and IMPS. The refund framework is updated for export refunds, including transmission of withheld claims, valuation rules, and a special procedure for export of electricity. Return forms and instructions are also revised for reporting, annual return disclosures, challans, and refund statements.

Limitation extension under GST for section 73 proceedings and refund claims, with pandemic period excluded from computation.
Extension of the limitation period was granted for orders under section 73 for recovery proceedings relating to tax not paid or short paid, and input tax credit wrongly availed or utilised, for the 2017-18 financial year. The period from 1 March 2020 to 28 February 2022 was excluded for computing limitation under section 73 for erroneous refund recovery and for filing refund applications under sections 54 and 55, with retrospective effect from 1 March 2020.

GST notification amendment replaces the fifth proviso date, extending the operative deadline in the existing Uttarakhand scheme.
Amends the Uttarakhand Goods and Services Tax notification dated 1 January 2018 by substituting the date in the fifth proviso. The reference to 30 June 2022 is replaced with 28 July 2022, thereby modifying the operative date contained in that proviso. The amendment is limited to the specified substitution in the fifth proviso.

GST notification rescission under Uttarakhand law preserves prior acts while deeming retrospective commencement.
Rescission of a prior Uttarakhand GST notification was made under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council and in public interest. The rescission applies to Notification No. 973/2017/9(120)/XXVII(8)/2017 dated 23 November 2022, while preserving things done or omitted before the rescission. The notification is deemed to have come into force on 18 July 2022.

GST exemption entry amended to cover fly ash bricks, fly ash aggregates and fly ash blocks with retrospective effect.
Uttarakhand GST notification amends the earlier notification by substituting the entry in the table against Serial No. 1 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is issued under the Uttarakhand Goods and Services Tax Act, 2017 in public interest and is deemed to have come into force from 18 July 2022.

Pre-packaged and labelled goods exclusion reshapes Uttarakhand GST exemption entries and updates the legal definition.
Amendments to the Uttarakhand GST exemption notification revise multiple Schedule entries so that specified goods are covered only when they are other than pre-packaged and labelled, with some entries omitted and others substituted or modified. The Explanation is replaced to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 and its declaration requirements. The notification is deemed to have come into force on 18 July 2022.

GST rate schedules revised for pre-packaged goods, new tariff entries, and a retrospective effective date.
GST rate schedules were amended under the Uttarakhand State GST framework by revising the classification and rate entries for specified goods in the existing notification. The amendments insert new tariff entries, omit or substitute several existing entries, and expand coverage for goods described as pre-packaged and labelled. A new Schedule VII at 0.75% is inserted for specified goods, and the expression pre-packaged and labelled is defined by reference to the Legal Metrology Act, 2009. The notification is stated to take effect retrospectively from 18 July 2022.

Goods transport agency tax treatment revised with forward charge option, invoice declaration requirements, and new residential dwelling rental entry.
The notification amends the Uttarakhand GST table by removing a specified condition tied to central tax payment, inserting a new proviso for registered suppliers who opt to pay tax on GTA services under forward charge and issue invoices with the prescribed declaration, and revising other table entries. It also inserts a new entry for renting of residential dwelling to a registered person and adds Annexure III containing the declaration for GTA suppliers under forward charge.

GST exemption amendments revise postal, housing, tourism, healthcare, and cultural training entries under Uttarakhand notification.
Amendments are made to the Uttarakhand GST exemption notification by omitting, inserting, and substituting several entries in the table of exempt services. The notification revises exemptions for postal and insurance-related services, residential dwelling rentals, warehousing of specified agricultural produce, Department of Posts services, tour operator services for foreign tourists, healthcare room charges, and training or coaching in arts, culture, and sports by charitable entities. It is deemed to have come into force on 18 July 2022.

GST rate notification amendments revise transport, healthcare, and goods transport agency taxation rules with updated compliance conditions.
Amendments were made to the GST rate notification for Uttarakhand to revise the tax treatment of specified goods and passenger transport services, support services in transport, renting of goods carriages, clinical establishment room accommodation, and biomedical waste treatment services. Several entries were omitted, substituted, or newly inserted to alter applicable rates and related input tax credit conditions, including differential treatment for passenger transport by ropeways, goods transport agency services, and transport-related support services. The amended schedule also introduced or revised definitions for print media, clinical establishment, health care services, and goods transport agency, and inserted a form for a Goods Transport Agency to opt for forward charge payment of GST before a financial year.

Fly ash goods entry amended in Uttarakhand SGST notification with retrospective effect from 18 July 2022.
An amendment to the Uttarakhand SGST notification substitutes the entry at serial number 4 in the table to include fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment is stated to take effect from 18 July 2022.

Late fee waiver for delayed GSTR-4 filings extended, relieving composition taxpayers for the specified May-July filing window.
The State Government amends the prior notification to waive the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the specified period in May-July 2022, by inserting a proviso that the late fee under the Act shall stand waived for filings within that period; the amendment is deemed to have come into force from a date in late May 2022.