Extension of GSTR-3B due date granted, allowing registered persons additional time to furnish their monthly return.
The Commissioner, exercising powers under sub section (6) of section 39 of the Sikkim Goods and Services Tax Act, 2017 and on Council recommendation, extends the due date for furnishing Form GSTR-3B for registered persons required to file under section 39(1) read with clause (i) of sub rule (1) of rule 61 of the Sikkim GST Rules, 2017, setting the extended due date as the 21st day of October, 2022.

Due date extension for GSTR-3B filings: September returns may be furnished under the extended statutory deadline.
The Commissioner, exercising powers under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, extends the due date for furnishing the monthly return in FORM GSTR-3B for the month of September, 2022 for registered persons required to file under rule 61 and section 39 of the Central GST Rules.

GSTR-3B return filing deadline for September 2022 extended to 21 October for eligible registered persons.
FORM GSTR-3B return due date for September 2022 is extended to 21 October 2022 for registered persons required to furnish returns under the Manipur Goods and Services Tax framework. The extension is issued by the Commissioner on the Council's recommendations under the statutory power to extend return-filing deadlines.

Extension of return filing deadline: GSTR-3B September returns now due on the 21st of October.
The due date for furnishing returns in FORM GSTR-3B for September 2022 is extended, on the Council's recommendation and under the statutory extension power, to the 21st day of October, 2022 for registered persons required to furnish returns under the applicable filing obligations and rules.

Retroactive notification deemed effective while collected State tax is not refundable despite retrospective application.
Government amends an earlier notification to declare it deemed to have come into effect from a prior date, giving it retrospective commencement. A proviso states that no refund shall be made of any State tax already collected which would not have been collected had the notification been in force, thereby preserving the finality of past tax collections despite retrospective application.

Tax rate amendment: specified GST entry reduced and applied with retrospective effect to the earlier fiscal period.
The notification amends the earlier Meghalaya GST notification by substituting the figure "18" for "24" in column (3) of the table against SI. No. 2, made under the proviso to clause (b) of Section 13 of the Meghalaya GST (Amendment) Ordinance, 2022, and declared to be effective retrospectively from 1st July, 2017.

Scope of GST functions expanded to cover all Meghalaya GST Rules functions, subject to a limited saved exception.
The amendment replaces the phrase limiting the notification to furnishing of returns and computation and settlement of integrated tax with wording extending the notification to cover, except as saved by Notification No.69/2019, all functions under the Meghalaya Goods and Services Tax Rules, 2017, and declares the amendment to have retrospective effect.

Exemption from State Tax for unintended fish meal production waste: no levy for a retrospective period and no refunds.
No State Tax shall be levied or collected on supplies of unintended waste generated during production of fish meal, excluding fish oil, for the period from 1 July 2017 to 30 September 2019; however, no refunds shall be made of State Tax collected during that period that would have been exempt had the notification been in force.

Exchange rate determination under Customs Act: prescribed conversion rates for specified foreign currencies for import and export.
The central customs authority fixes conversion rates of specified foreign currencies into Indian rupees for customs valuation, prescribing separate rates for imported and export goods via Schedule I (per unit rates) and Schedule II (per hundred unit rates); the Notification supersedes a prior notification and makes the new rates effective from 21 October 2022 while preserving prior actions.

Input tax credit reversal required after prescribed period if supplier not paid; re availment allowed upon supplier payment.
These amendments, effective 1 October 2022, identify non-filing thresholds for suspension (six continuous months for monthly filers; two tax periods for quarterly filers), require reversal of input tax credit where the recipient fails to pay the supplier the invoice value plus tax within the prescribed period and payment of interest in the next GSTR-3B, permit re availment of reversed ITC upon subsequent payment to the supplier, remove references to FORM GSTR-2 and FORM GSTR-3 and omit several rules and forms to streamline GST reporting and refund references.

Interest on wrongly availed input tax credit is calculated from utilisation until reversal or tax payment.
Interest on wrongly availed input tax credit is to be calculated on the wrongly availed amount from the date it is treated as utilised until reversal or payment; utilisation occurs when the electronic credit ledger balance falls below the wrongly availed amount, with the date of utilisation being the earlier of the return due date or filing date if due to return payment, or the date of debit in the electronic credit ledger in other cases.

Project imports exemption scope narrowed to exclude solar projects; Bhopal and Indore metro projects added under exemptions.
The amendment revises the Project Imports Regulations, 1986 to exclude solar power plants and solar power projects from the "All Power Plants and Transmission Projects" classification and related entries, and inserts two new Table entries for the Bhopal Metro Rail Project and Indore Metro Rail Project with the designated Managing Director, Madhya Pradesh Metro Rail Corporation Limited; the regulations are titled and commence the day after notification.

Anti-dumping duty on electrogalvanized steel imposed to address dumped imports causing material injury to domestic industry.
Imposition of anti-dumping duty on Electrogalvanized steel from Korea RP, Japan and Singapore after designated authority findings of below-normal-value exports causing material injury to domestic industry; notification defines product scope and exclusions, lists country- and producer-specific duty rates (including nil rates for certain producers), addresses imports via other countries and alternative HS codes, specifies exchange rate determination for duty calculation, and makes the duty payable in Indian currency for a five-year period unless earlier amended.

Tax exemption for regulatory commission: grants, license and petition fees plus related interest exempt if non commercial and returns filed.
Notification under clause (46) of section 10 designates Kerala State Electricity Regulatory Commission eligible for exemption for specified income consisting of grants and loans from the State Government, license fees under the Electricity Act, petition fees under the Electricity Act, and interest earned on investments of those receipts; exemption is subject to conditions that the Commission shall not engage in commercial activity, the nature of activities and specified income remain unchanged, and returns of income are filed as required by clause (g) of sub section (4C) of section 139.

Tax exemption for specified incomes: HP Electricity Regulatory Commission exempted subject to non-commerciality and filing conditions.
Notification exempts specified incomes of H P Electricity Regulatory Commission-government grants, licence fees from electricity licensees, court or petition fees, and interest on investments of those receipts-subject to conditions that the Commission not engage in commercial activity, maintain unchanged activities and income character across the notified financial years, and file its return of income as required by the relevant return-filing provision.

Input tax credit reversal rules updated: non-payment to supplier triggers reversal with re availment upon subsequent payment.
The amendment adds non-filing of returns (six continuous months for monthly filers; two tax periods for quarterly filers) as grounds in rule 21, requires reversal of input tax credit (with interest) in FORM GSTR-3B where invoice value and tax are not paid to the supplier within the prescribed period with re availment permitted on subsequent payment, removes references to FORM GSTR-2 and other obsolete forms, substitutes select terminology, and omits several redundant rules and clauses to align filing and reporting procedures.

Exemption from e-way bill: permitted intra-state road testing of manufacturer vehicles subject to bond, delivery challan and reporting.
Exemption from e-way bill is permitted for Tvl. Mahindra and Mahindra Ltd for intra-state road testing of its motor vehicles, conditional on execution of a bond covering vehicle values, use of triplicate delivery challans with consecutive serial numbers and identifying vehicle details, pre authentication and notification to the jurisdictional officer, submission of duplicate challans with accounts, carriage of prescribed trade plates, maintenance of dispatch/return records, monthly reporting to authorities, and furnishing any additional information as required.

E-invoicing threshold under GST lowered to ten crore rupees through amendment to the existing notification.
The turnover threshold for the electronic invoicing requirement under the Uttarakhand Goods and Services Tax Rules, 2017 is amended by substituting ten crore rupees for the earlier limit of twenty crore rupees in the relevant notification. The amendment is made under rule 48(4), on the recommendation of the Council, and is stated to operate from 1 October 2022.

Registration suspension revocation upon furnishing pending returns restores registration status and clarifies GST compliance consequences.
The amendment deems registration suspended under rule 21A(4) revoked when all pending returns are furnished unless already cancelled; includes Duty Credit Scrip value in supply valuation; requires a declaration where taxpayers exceed turnover thresholds yet claim exemption from rule 48(4) invoice requirements; mandates re crediting of erroneously deposited refunds to the electronic credit ledger by order in FORM GST PMT-03A; authorises UPI and IMPS payment modes and on portal transfers of cash ledger amounts to distinct persons on same PAN in FORM GST PMT-09, subject to no unpaid liabilities; prescribes interest computation rules for delayed tax payments and wrongly availed ITC under deemed rule 88B; and updates multiple GST return and payment forms, including GSTR-3B, GSTR-9, GSTR-9C and refund forms, with specific provisions for export of electricity refunds and reporting for financial year 2021-22.

Goods and Services Tax classification updated for transport and clinical services; new rates and input tax credit limits apply.
The notification reclassifies and re-rates specified passenger and goods transport services including ropeway transport, prescribes lower rates for certain categories, and denies input tax credit on goods and services used in supplying those services. It establishes an annual, irrevocable option mechanism for Goods Transport Agencies to pay GST under forward charge via Annexure V, and adds taxable entries for certain clinical establishment room charges and biomedical waste treatment services, with accompanying definitions.