Input tax credit compliance now links credit availability, supplier tax payment, electronic statements, and restricted return filing.
Input tax credit is subject to electronically communicated credit details not being restricted and must be reversed with applicable interest where the supplier has not paid tax, with re-availment permitted after payment. The electronic statement identifies available and restricted credit, while prior matching mechanisms are removed. Outward-supply details and returns may not be furnished when prior compliance remains outstanding, subject to notified exceptions. The Government may cap the proportion of output tax liability discharged through the electronic credit ledger. Deadlines for credit, credit notes and specified compliance actions are shifted to 30 November.

GST procedural amendments update interest calculation, refund safeguards and electronic payment and ledger transfer mechanisms.
Amendments effective largely from 5 July 2022 amend JGST Rules to revoke registration suspension on furnishing pending returns, include Duty Credit Scrip value in supply valuation, require a taxpayer declaration when invoicing exceptions apply, add UPI and IMPS as payment modes, permit inter-registered-person cash ledger transfers on same PAN, introduce FORM GST PMT-03A for re-credit orders, prescribe interest computation rules for delayed tax and wrongly availed input tax credit, and refine refund verification, withholding and reporting procedures including special treatment for export of electricity and updated GSTR-3B, GSTR-9 and GSTR-9C formats.

Limitation period extension for GST demand and refund claims, with pandemic period excluded from limitation computation.
The Government extends the limitation period for issuance of orders to recover unpaid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders to recover erroneous refunds and for filing refund applications under the Act; the notification takes effect retrospectively from 1 March 2020.

Deadline modification under GST notification: compliance date substituted and amendment given retrospective effect.
Amendment to a state GST notification substitutes the compliance date in the sixth proviso of the principal notification with a later date, thereby altering the applicable deadline; the amendment is effected under the statute's enabling power and declared to be effective from an earlier specified date.

Self-assessed tax statement requirement mandates filing FORM GST CMP-08 for the quarter ending 30 June 2022 by 31 July 2022.
A proviso is inserted requiring specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Jharkhand Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, by the 31st day of July, 2022; the amendment to Notification No. 21/2019-State Tax is declared effective from 5th July, 2022.

Extension of tribunal members' tenure granted for two years or until age limit, subject to earlier government orders.
The Central Government, under the Companies Act, extends the tenure of specified Judicial Members and Technical Members of the National Company Law Tribunal for two years or until they reach age 65, or until further orders, effective from the expiry of their prior tenure; the notification identifies the affected members by name and post and is issued by the Ministry of Corporate Affairs.

Tenure extension of tribunal members preserves appointment terms for specified NCLAT Judicial and Technical Members.
Central Government extends the appointment tenure of specified Judicial and Technical members of the National Company Law Appellate Tribunal on the same terms and conditions. The extension, authorised under the Companies Act and the Tribunals Reforms Act, is for one year or until attainment of age sixty-seven years or until further order, whichever is earliest, and takes effect from the expiry of their previous tenure.

Extension of tenure of Judicial and Technical Members of the National Company Law Appellate Tribunal under statutory authority, on same terms.
The Central Government, invoking powers under section 410 of the Companies Act, 2013 read with sub section (2) of section 3 and section 5 of the Tribunals Reforms Act, 2021, extends the tenure of specified Judicial Members and Technical Members of the National Company Law Appellate Tribunal on the same terms and conditions for a limited period or until attaining the prescribed age or until further order, with effect from the stated commencement date.

Rescission of notification under Bihar GST Act cancels earlier GST notification, preserving prior acts and omissions.
Rescinds a prior commercial-tax notification issued under the Bihar Goods and Services Tax framework by withdrawing Notification No. S.O. 164 dated 3rd April, 2018 under statutory powers, subject to a savings provision preserving acts done or omitted before the rescission.

Input tax credit reversal requirement updated: nonpayment to supplier triggers reversal and interest, re availment on subsequent payment.
The amendment effective 1 October 2022 inserts non filing grounds into registration suspension criteria for continuous non furnishing of monthly or quarterly returns; revises input tax credit reversal and re availment mechanics requiring reversal and interest via FORM GSTR-3B where payment to supplier is not made within the prescribed period (with re availment on subsequent payment); omits references to and abolishes certain forms and rules; substitutes "auto generated" for "auto drafted"; and adjusts refund provisions to permit claims of electronic cash ledger balances.

Commencement of ordinance provisions: sections of the GST amendment designated to come into force by executive appointment.
The Governor, under sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Ordinance, 2022, appointed 1 October 2022 as the date on which sections 2 to 15 of the Ordinance shall come into force by notification S.O. 190 dated 29 September 2022 issued by the Commercial Tax Department.

Self-assessed GST liability mismatches require taxpayer explanation before recovery for unpaid outward-supply tax and interest.
Before initiating recovery, the proper officer may communicate the identified short payment or non-payment and require the registered person, within the prescribed reasonable period, either to pay the amount or explain the GSTR-1 and GSTR-3B difference. Recovery under section 79 need not be initiated where the explanation satisfactorily justifies the mismatch or the unpaid amount is paid. Where the registered person does not respond, does not pay within the permitted time, or fails to provide a satisfactory explanation, the proper officer may commence recovery proceedings for the unpaid self-assessed tax and related interest.

Corrigendum to customs notification clarifies that the prior reference applies specifically to Table 4 under CECPA implementation.
Corrigendum amends Notification No. 51/2022-Customs (published 28th September 2022) by replacing "In the said notification" with "In the said notification, in TABLE 4", thereby clarifying that the earlier reference applies specifically to TABLE 4 of the CECPA-related customs notification.

Extension of due date for refund applications under section 55 clarifies effective commencement for notified agencies via corrigendum.
Corrigendum amends Notification No. 20/2022 Central Tax by substituting the figure "2018" with "2018, with effect from the 1st day of October, 2022", clarifying the effective commencement date for the extension of the due date for filing refund applications under section 55 as it applies to notified agencies.

Input tax credit reforms reshape GST return filing, credit reversal, refund timelines, and electronic credit ledger compliance.
The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 revises the State GST framework on input tax credit, returns, payment, refunds, and interest. It substitutes provisions governing communication of inward supplies and availment of credit, omits the matching-based sections 42, 43 and 43A, and introduces conditions and restrictions for furnishing outward supply details and returns. The Act also updates due dates, revises the rule for wrongly availed and utilised input tax credit, extends the refund limitation period to two years, and modifies refund treatment for zero-rated supplies to Special Economic Zone developers or units.

Extension of Foreign Trade Policy validity continued by substitution, extending the policy's operative period under statutory authority.
The amendment substitutes the policy provision's expiry phrase with a new later expiry phrase, thereby extending the Foreign Trade Policy's period of applicability by administrative notification issued under statutory authority and taking immediate effect, preserving existing compliance obligations and benefit structures until the substituted expiry.

Insolvency professional entity registration expanded, subject to fit-and-proper checks and Form AA application requirements.
Recognised insolvency professional entities may apply to be registered as insolvency professionals provided the entity and any partner or director are fit and proper; eligibility is governed by amended regulation 4. Applications must be filed in Form AA with the prescribed non refundable fee and include a certified board/partners' resolution, certificate of recognition and professional membership, affirmations of compliance with regulations 12 and 13, disclosures on corporate relationships, and undertakings to comply with the Code. Only authorised partners or directors who are insolvency professionals may sign and act for an entity, and false or misleading information may lead to summary cancellation of registration or derecognition.

Extension of limitation period allows issuance of recovery orders and tolling for refund claims under Telangana GST Act.
Extension of the limitation period under the Telangana GST Act authorises a new outer date for issuance of recovery orders for tax not paid or short paid and wrongly availed input tax credit for the specified financial year. The notification also excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to recovery of erroneous refunds and for filing refund applications, and is effective from 1 March 2020.

GST procedural amendments modify filing triggers and input tax credit reversal rules, altering returns and forms requirements and compliance mechanics.
The notification amends Nagaland GST Rules to add non-filing thresholds, revise input tax credit treatment requiring reversal in Form GSTR-3B where payment to supplier is not made within 180 days (with re availment upon subsequent payment), remove references to Form GSTR-2, omit multiple rules and forms (including GSTR-1A, GSTR-2, GSTR-3), replace "auto-drafted" with "auto-generated", and permit refunds of electronic cash ledger balances, effective 1 October 2022.

Rescission of notification: prior GST notification withdrawn prospectively, with savings for actions taken before rescission.
The State Government, exercising powers under section 148 of the Nagaland Goods and Services Tax Act, 2017, rescinds the prior Finance Department notification of 28th March 2018 on the recommendations of the Council as necessary in the public interest, effective prospectively, while preserving a savings provision for actions done or omitted before rescission.