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.

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.

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.

Amendment to GST notification: substitution of fly ash product descriptions alters classification under state GST.
Under the proviso to sub-section (1) of section 10 of the Telangana GST Act, the State Government, on the Council's recommendation, substitutes the entry in column (3) against serial number 4 in the referenced notification with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", effecting a reclassification in the notification table; the amendment is published in the Extraordinary Gazette and takes effect from the stated commencement date.

GST amendment: inclusion of fly ash bricks, fly ash aggregates and fly ash blocks in the notified goods list.
Amendment substitutes the entry at serial number 4, column (3) of the Table in G.O.Ms.No.103 (Dt.04-09-2019) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is made under sub-section (2) of section 23 of the Telangana Goods and Services Tax Act, 2017 and takes effect from 18th July, 2022.

Input tax credit compliance tightened as Assam GST amendments revise filing, refund and electronic credit ledger rules.
The Assam Goods and Services Tax (Amendment) Act, 2022 revises the Assam GST framework on input tax credit, outward supply reporting, return filing, refunds and related compliance. It substitutes the rules on communication of inward supplies and credit, omits the earlier matching provisions, and prescribes revised conditions, restrictions and deadlines, including the 30 November cut-off in place of September-linked dates. The amendment also updates interest on wrongly availed and utilised credit, electronic credit ledger usage, late fee provisions and refund limitation periods.

Input tax credit compliance: ITC must be reversed or paid where supplier payment is not made within the statutory timeline.
Amendments revise compliance, return-filing, and input tax credit reconciliation under the Maharashtra GST Rules. They add suspension triggers for prolonged non-filing of monthly or quarterly returns, remove multiple references to FORM GSTR-2, require reversal or payment of availed ITC if supplier payment is not made within the statutory period with re-availment permitted upon subsequent payment, and omit several rules and forms while updating refund and registration form requirements.

Commencement date set for amendment provisions, bringing specified Maharashtra GST Amendment sections into force.
The Government of Maharashtra, under subsection (2) of section 1 of the Maharashtra GST Amendment Act, 2022, appointed 1 October 2022 as the date on which the provisions of sections 2 to 15, except section 13, shall come into force, thereby making those amendment provisions operative from that date.

Threshold reduction under Rule 48 lowers the specified turnover limit for state tax applicability, effective from notified date.
The notification amends the principal State tax notification by substituting, with effect from the first day of October, 2022, the words "twenty crore rupees" with the words "ten crore rupees" in the first paragraph, thereby changing the monetary turnover threshold specified in Notification No. 13/2020 - State Tax dated 31st March, 2021.

Limitation period extension preserves authority to issue show cause notices and allows delayed refund claims after pandemic exclusion.
Extension of the statutory limitation for issuance of show cause notices and recovery orders is directed for specified tax periods, with a pandemic-affected interval excluded from computation of limitation for both issuance of orders relating to recovery of erroneous refunds and for filing statutory refund applications; the measure is made effective from the commencement of the excluded interval under the administrative power to extend limitation.

Rescission of State Tax notification withdraws an earlier tax-rate order while preserving prior actions' legal validity.
The government rescinds the earlier State Tax (Rate) notification No. 45/2017 by exercising statutory power to alter tax-rate notifications on the Council's recommendation, while expressly preserving validity of actions or omissions completed prior to the rescission and specifying the rescission's commencement date to delimit its temporal effect.

GST description change: substitution of goods entry to list fly ash bricks, aggregates and blocks with retrospective effect.
Amendment to a State GST rate notification substitutes the goods description at serial number 1 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" in Notification No. 02/2022-State Tax (Rate); issued under statutory powers and effective from 18th July, 2022.

GST rate amendment: substitution of the prescribed State tax rate in the principal notification, altering the notified tax entry.
The notification amends the principal Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 of the TABLE with 6%, effected under the statutory power on the Council's recommendation and brought into force on the 18th day of July, 2022.

Input tax credit rules revised: delayed payment triggers reversal with interest and re availment upon supplier payment.
Registered persons who fail to furnish monthly returns for six continuous months or quarterly returns for two tax periods are specified; reliance on FORM GSTR 2 is removed and reporting, reversal and balance adjustments are redirected to FORM GSTR 3B. A recipient who availed input tax credit but fails to pay the supplier within the prescribed period must reverse the credit and pay interest in FORM GSTR 3B, with re availment permitted upon subsequent payment to the supplier. Several rules and forms are omitted and refund and electronic ledger references are adjusted.

Interest on delayed tax payments calculated on cash ledger debits or unpaid tax, and on wrongly availed input tax credit.
Rule 88B prescribes calculation of interest on delayed tax payment: interest on tax paid by debiting the electronic cash ledger for returns filed late is computed for the delay period beyond the due date; otherwise interest is computed on unpaid tax from its due date until payment; and interest on wrongly availed and utilised input tax credit is computed from the date of utilisation until reversal or payment. The rule defines when wrongly availed input tax credit is considered utilised and how to determine the date of utilisation.