Registration suspension criteria revised - persistent non-filing triggers suspension and input tax credit reversal and reporting changes.
The rules add suspension grounds for registered persons who fail to furnish periodic returns, require reversal and payment of input tax credit with interest where recipients do not remit value and tax to suppliers within the prescribed time, permit re availment of credit upon subsequent payment to the supplier, remove references to FORM GSTR-2, and consolidate reporting and reversal of balance ITC in FORM GSTR-3B while omitting several rules and forms.

Commencement of amended GST provisions takes effect, excluding specified parts of the amendment framework.
Amended Arunachal Pradesh GST provisions were brought into force from 1 October 2022. The notified commencement covers sections 12 to 15 of the Arunachal Pradesh Goods and Services Tax (First Amendment) Act, 2022, while excluding clause (c) of section 12 and section 13.

Appointment of Advance Ruling Authority member: Additional Commissioner of Central Tax named to replace outgoing member under GST provisions.
Amendment to a Maharashtra GST notification substitutes the listed member of the Advance Ruling Authority by naming Mr. M. Ram Mohan Rao, identified as Additional Commissioner of Central Tax, in place of the prior appointee; the change is made under powers granted by the Maharashtra Goods and Services Tax Act and published by the Finance Department in the Government Gazette.

E-invoicing threshold reduced, expanding applicability to more taxpayers under GST and requiring compliance from lower turnover businesses.
The notification amends West Bengal Notification No. 441 F.T. by substituting the words "twenty crore rupees" with "ten crore rupees" in the first paragraph, thereby making e invoicing mandatory for taxpayers whose aggregate turnover exceeds ten crore rupees, with effect from 1 October 2022.

Annual return filing exemption for low-turnover GST registrants removes the annual return obligation for the specified fiscal year.
The Commissioner, under the first proviso to section 44 of the Delhi GST Act, 2017, exempts registered persons with aggregate turnover up to two crore rupees from filing the annual return for financial year 2021-22, on the recommendations of the Council, providing limited compliance relief for eligible low-turnover taxpayers.

Annual return exemption for small taxpayers removes filing obligation for eligible registrants for the relevant financial year.
Registered persons with aggregate turnover up to two crore rupees are exempted from filing the annual return for FY 2021-22 under the proviso to the annual return requirement of the State GST law; the exemption is effective from 5th July, 2022 and issued by notification as an administrative compliance relaxation for eligible small taxpayers.

Commencement of Section under Maharashtra GST Amendment: government appointed a commencement date for the provision to take effect.
The Government of Maharashtra, invoking sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2022, by Notification No. 09/2022 State Tax dated 22nd September 2022, appoints the 5th day of July, 2022 as the date on which the provisions of section 13 of the Amendment Act shall come into force.

Delegation of Commissioner powers under Odisha GST Act: appointee to assume and exercise statutory functions upon taking charge.
The State Government appoints Shri Sanjay Kumar Singh, IAS as Commissioner of State Tax under the Odisha Goods and Services Tax Act, 2017, effective from the date he assumes charge, and vests him with the powers and functions conferred or imposed by or under that Act.

Commencement of section 13: appointment of the date on which the amendment provision is brought into force.
The State Government, exercising power under the commencement provision of the Odisha Goods and Services Tax (Amendment) Act, 2022, issued a Finance Department notification appointing a specific date as the date on which section 13 of the Amendment Act shall come into force, thereby fixing the effective date for the operative application of that amendment provision.

E-invoicing threshold lowered by notification, expanding mandatory e-invoicing applicability from October and covering more taxpayers.
The Government amended the Maharashtra GST notification to lower the aggregate turnover threshold for mandatory e-invoicing, substituting the previously specified turnover benchmark with a reduced benchmark; the amendment takes effect from 1 October 2022 and modifies the first paragraph of the principal notification dated 30 March 2020.

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.

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.