E-invoicing threshold reduced, expanding mandatory compliance for more taxpayers under state rules effective October implementation.
Revises the e-invoicing applicability by substituting the prior aggregate turnover threshold with a lower threshold under sub rule (4) of rule 48, Rajasthan Goods and Services Rules, 2017, effective 1 October 2022, thereby increasing the class of registered persons required to comply with mandatory e-invoicing for outward supplies.

Furnishing of GST CMP-08 statement required for the June quarter, with a one-time filing deadline in July.
A proviso requires persons covered by the principal notification to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 by 31st July, 2022, thereby adding a time-bound compliance obligation into the notification's provisos under the State GST framework.

Proviso substitution in GST notification redefines reference to section 22 eligibility, altering applicability under Delhi SGST.
Amendment substitutes in the proviso to Notification No. 65/2017 State Tax the words referring to sub clause (g) of clause (4) of article 279A of the Constitution with the words referring to the first proviso to sub section (1) of section 22 of the Delhi Goods and Services Tax Act, read with clause (iii) of the Explanation to that section, and declares the substitution effective from 1 February 2019.

Option to pay tax on goods transport agency services requires supplier registration and invoice declaration, enabling forward-charge taxation.
The notification amends the tax-rate table so that the relevant entry will not apply where the supplier is registered under the DGST Act, 2017, has exercised the option to pay tax on services of GTA under forward charge, and has issued a tax invoice charging State Tax with the prescribed declaration in Annexure III; it also inserts a new entry charging renting of residential dwelling to a registered person and adds Annexure III containing the required invoice declaration.

GST exemption revisions: changes to exempted services, new postal and tour-operator exemptions, and altered service exclusions.
Amendment to the State GST (Rate) notification revises exempt and nil-rated services by omitting, substituting and inserting multiple table entries: removing a limiting phrase for listed serials; inserting a nil rate for certain Department of Posts items (post card, inland letter, book post, ordinary post under 10 grams); listing storage and warehousing of cereals, pulses, fruits and vegetables as exempt; and introducing a partial exemption for tour operator services to foreign tourists for the value of services performed outside India, computed pro rata by days or capped at fifty percent.

Input tax credit reversal deadline: amendment mandates reversal if supplier not paid within statutory period, with re claim on payment.
Amendments consolidate reporting into FORM GSTR-3B by removing references to FORM GSTR-2 and certain forms, introduce deactivation for registrants failing to file returns for prescribed continuous periods, and require reversal in FORM GSTR-3B of input tax credit availed on inward supplies (excluding reverse-charge supplies) where the recipient does not pay the supplier within the statutory period; such reversed credit with interest may be re availed upon subsequent payment to the supplier.

Commencement of amendment to state GST law takes effect on appointed date, activating most provisions of Section 7.
The Government appoints the 1st day of October, 2022 as the date on which the amendments introduced by Section 7 of the Kerala Finance Act, 2022 shall come into force, except for subsection (12) of that provision; the notification is issued under clause (b) of sub section (2) of section 1 of the said Act to effect the related changes to the Kerala State Goods and Services Tax Act, 2017.

E-invoicing threshold change lowers applicability, increasing mandatory compliance for taxpayers effective October 1, 2022 statewide.
Amendment to G.O.(P) No.66/2020/TAXES substitutes the earlier aggregate turnover threshold of twenty crore rupees with ten crore rupees for mandatory e-invoicing under sub rule (4) of rule 48, effective 1st October, 2022, thereby expanding the class of registered persons required to issue e-invoices.

Commencement of statutory provision: sub section twelve of section seven is appointed retrospectively as in force under the Finance Act.
The Government of Kerala, invoking clause (b) of sub section (2) of section 1 of the Kerala Finance Act, 2022, notifies that the provisions of sub section (12) of section 7 of the Act shall be deemed to have come into force on the 27th day of July, 2022, thereby appointing a retrospective commencement date for that provision as part of Kerala's GST-related amendments.

Input tax credit reversal: failure to pay supplier within statutory period triggers reversal plus interest and reporting in GSTR-3B.
The notification amends Rajasthan GST Rules to: treat prolonged non filing (six months for monthly filers; two tax periods for quarterly filers) as non compliance; require payment of input tax credit plus interest in FORM GSTR-3B where supplier payment is not made within 180 days with entitlement to re avail credit upon later payment; remove references to FORM GSTR-2 and omit specified forms and rules; and deem an amendment clarifying interest calculation on wrongly availed and utilised input tax credit effective from 1 July 2017.

Commencement of GST Amendment provisions appointed, bringing sections two to fifteen into force on the specified commencement date.
The State Government, exercising the power to appoint commencement dates under the Rajasthan Goods and Services Tax (Amendment) Act, 2022, by notification dated September 30, 2022, designates 1 October 2022 as the date on which the provisions contained in sections 2 to 15 of the Amendment Act shall come into force.

Commencement of amendment provisions activates specified GST Amendment Act sections, excluding one provision, by government notification.
The State Government appoints the first day of October, 2022 as the date on which Sections 2 to 15 of the Madhya Pradesh GST Amendment Act shall come into force, excluding Section 13; the notification is issued under clause (b) of sub-section (2) of Section 1 and formalizes commencement of the specified amendment provisions.

Input tax credit communication: amendments restrict, condition and time-limit availment under Assam GST, altering returns and matching rules.
Amendments revise rules on availment and communication of input tax credit, making self-assessed credit subject to prescribed conditions and requiring reversal with interest where supplier tax remains unpaid. Outward-supply reporting under section 37 is conditioned and may be blocked if prior periods' reports are missing, while substituted section 38 mandates auto-generated electronic statements of inward supplies categorising credits that may or may not be availed because of prescribed supplier behaviours or defaults. Several procedural deadlines and provisions (including omission of sections 42, 43 and 43A) are also altered.

Commencement of HGST Amendment provisions set; most amendment provisions commence on the appointed date with a specified exception.
The Governor, exercising the Act's commencement power, appoints the 1st day of October, 2022 as the date on which the amendment provisions in sections 2 to 15, except section 13, of the Haryana Goods and Services Tax (Amendment) Act, 2022 shall come into force, thereby operationalising those changes under the state GST framework.

Commencement of Section 13: provisions of the Haryana GST (Amendment) Act, 2022 declared to be in force by notification.
The Governor, exercising power under sub section (2) of section 1 of the Haryana Goods and Services Tax (Amendment) Act, 2022, appointed 5 July 2022 as the date on which the provisions of section 13 of that Amendment Act shall come into force under the Haryana Goods and Services Tax Act, 2017, by notification dated 30 September 2022.

GST rule amendments: procedural changes on return non-filing, ITC reversal after prescribed period, and form omissions.
The amendment revises Goa GST procedural rules by adding non-filing of monthly returns for six months and non-filing of quarterly returns for two periods as trigger conditions, removing reliance on FORM GSTR-2 and certain forms, and replacing filing mechanics to require payment of reversed Input Tax Credit plus interest in FORM GSTR-3B after 180 days where the supplier has not been paid; subsequent supplier payment permits re-availment of that credit.

Commencement of Goa GST Amendment: provisions excluding section thirteen appointed to come into force on specified date.
The Government of Goa, under sub section (2) of section 1 of the Goa Goods and Services Tax (Amendment) Act, 2022, appoints the first day of October, 2022 as the date on which sections 2 to 15, except section 13, of the Act shall come into force by official notification.

Commencement of Odisha GST Amendment: sections 2-15, excluding section 13, to come into force on October 1.
The State Government, exercising the enabling commencement power, appointed 1 October 2022 by notification as the date on which sections 2 to 15 except section 13 of the Odisha Goods and Services Tax (Amendment) Act, 2022 shall come into force, thereby bringing the listed amendment provisions into effect while excluding the specified provision from that commencement.

Input Tax Credit reversal: failure to pay supplier within prescribed period triggers reversal with interest and re availment on payment.
Where a registered person avails input tax credit but fails to pay the supplier for the supply within the time limit under the second proviso to section 16(2), the person must pay an amount equal to the input tax credit availed along with interest under section 50 while furnishing FORM GSTR 3B for the tax period immediately following one hundred and eighty days from the invoice date; supplies treated as without consideration and amounts added under clause (b) of section 15(2) are deemed paid for this purpose, and if the person subsequently makes payment to the supplier, the person may re avail the ITC.

Commencement of Gujarat GST Amendment Act: all provisions are brought into force from the appointed commencement date.
The State Government appoints the commencement date for the Gujarat Goods and Services Tax (Amendment) Act, 2022, declaring that all provisions of the Amendment Act shall come into force on the appointed date under the authority of sub section (2) of section 1, thereby effecting statewide implementation of the Act.