Reduced turnover threshold under Odisha GST notification changes eligibility and compliance for affected taxpayers from the stated implementation date.
Amends an earlier Odisha GST notification by substituting a lower monetary expression for the prior turnover threshold in the first paragraph of that notification, effected on the stated implementation date, pursuant to the Odisha Goods and Services Tax Rules and on the recommendation of the Goods and Services Tax Council.

E-invoicing threshold lowered, expanding mandatory e-invoice coverage from October 2022 under GST rule amendment.
With effect from 1 October 2022, the notification substitutes the turnover threshold in the earlier notification so that the e-invoicing requirement applies where aggregate turnover exceeds ten crore rupees, lowering the prior threshold and expanding the class of taxpayers subject to mandatory e-invoicing under sub-rule (4) of rule 48 of the Mizoram Goods and Services Tax Rules, 2017.

Nil interest for e-commerce operators unable to file GSTR-8 due to portal glitch when tax was deposited.
Notification sets interest rate at Nil for specified electronic commerce operators who, due to a portal technical glitch, failed to file FORM GSTR-8 under sub-section (4) of section 52 by the due date but had deposited tax collected under sub-section (1) of section 52 in the electronic cash ledger; Nil interest applies from the date of deposit until the date of filing of the statement for the GSTINs and months listed in the notification's Table.

Nil interest waiver for specified e commerce operators for delayed GSTR 8 filings due to portal technical glitch.
Rate of interest is notified as Nil for specified electronic commerce operators who could not file FORM GSTR-8 by the due date due to a technical portal glitch, provided they had deposited the tax collected in the electronic cash ledger; the nil interest applies from the date of deposit of the collected tax until the date of filing the statement, and is limited to the GSTINs and months listed in the notification.

Waiver of interest for certain e-commerce operators for delayed GSTR-8 filings due to portal glitch, interest set to nil until filing.
Interest is waived (rate set to Nil) for specified electronic commerce operators who, due to a technical portal glitch, could not file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; the waiver covers the period from the date of deposit in the electronic cash ledger until the date of filing the required statement under sub-section (4) of section 52.

Turnover threshold reduction for GST registration lowers the taxable turnover limit, altering eligibility for registration and compliance.
The Governor, exercising sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, amends Notification No. II(2)/CTR/232(h-5/2020) by substituting the words denoting the prior turnover amount in the first paragraph with a lower turnover wording; this substitution takes effect from the 1st day of October, 2022 and alters the numerical threshold that governs registration and compliance under the cited notification.

Interest waiver for e-commerce operators where GSTR-8 filing failed due to portal glitch, subject to tax deposit compliance.
Notification prescribes a Nil interest rate for specified electronic commerce operators who failed to furnish the GSTR-8 statement by the due date due to a technical portal glitch, on the condition that they had deposited the tax collected in the electronic cash ledger. The waiver covers identified GSTINs for December 2020 and for September 2020-January 2021. The interest is waived from the date of deposit of the tax collected in the electronic cash ledger until the date of filing the GSTR-8 statement.

GST threshold reduction announced, lowering the operative monetary limit in a state notification effective from October.
Amendment under sub rule (4) of rule 48 of the Nagaland Goods and Services Tax Rules, 2017 substitutes the previously specified higher monetary threshold with a lower monetary threshold in the first paragraph of the Finance Department notification dated 21 March 2020, effective from 1 October 2022, pursuant to the Council's recommendation, without altering other provisions of that notification.

Turnover threshold reduction for state GST changes applicability for taxpayers from the notified effective date.
An amendment to Notification No.13/2020-State Tax substitutes the words "twenty crore rupees" with the words "ten crore rupees" in the first paragraph of the notification. The substitution is effected under sub rule (4) of rule 48 of the Meghalaya GST Rules, 2017 and is effective from the 1st day of October, 2022.

Threshold reduction for State GST registration lowers turnover requirement and broadens compliance obligations for more taxpayers.
The notification substitutes the prior monetary threshold of twenty crore rupees with ten crore rupees in the first paragraph of Notification No. 13/2020 - State Tax, under the authority of sub rule (4) of rule 48 of the State Goods and Services Tax Rules, effective from 1 October 2022, thereby lowering the turnover benchmark that determines the notification's application.

Prescribed monetary threshold under the tax framework is lowered by substituting the amount specified in the first paragraph.
Under sub-rule (4) of rule 48 of the Arunachal Pradesh Goods and Services Tax Act, 2017, the first paragraph of No. 12/2020-State Tax is amended by substituting the monetary threshold of twenty crore rupees with ten crore rupees. The reduced prescribed threshold applies from 1 October 2022 and is confined to the stated monetary expression.

Aadhaar authentication requirement: links PAN based bank accounts to GST refund and revocation eligibility obligations.
The amendments require Aadhaar authentication under new rule 10B for specified persons of registered taxpayers (excluding certain notified persons) as a condition to file revocation of registration cancellation, refund applications including export integrated-tax refunds, and make Aadhaar-PAN linkage and bank account names (bank accounts opened on the applicant's PAN) mandatory for refund credits; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar and alternate identity documents and enrolment ID are allowed where Aadhaar is not yet assigned.

GST rate notification amendments revise goods classifications, renewable energy devices, bio-diesel, minerals, railway items, and carbonated beverages.
Amends the Assam GST goods rate notification to align the State tax schedules with the recommendations of the 45th GST Council meeting. The amendments insert, substitute, and omit specified goods across the 2.5%, 6%, 9%, and 14% schedules, including renewable energy devices, bio-diesel supplied to Oil Marketing Companies, mineral ores and concentrates, printed matter, railway equipment, and carbonated beverages of fruit drink or with fruit juice. The notification is stated to have effect from 1 October 2021.

GST notification amendment: substitution clarifies taxable items to include fly ash bricks, fly ash aggregates and fly ash blocks.
Amendment substitutes the entry in column (3) of the TABLE against serial number 4 in Notification No. S.O. 52 (7 March 2019) to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks," as issued by the Governor on the Council's recommendation and recorded by the Commercial Taxes Department; the notification sets an effective date for the substitution.

GST notification amendment substitutes tariff entry to list fly ash bricks, aggregates and blocks, effective from July.
The commercial taxes notification amends notification No. S.O. 48 (7 March 2019) by substituting, in the table against serial number 4, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the amendment is issued under subsection (2) of section 23 of the SGST Act and specifies that the notification shall come into force from 18th July, 2022.

GST treatment of GTA services: registered suppliers opting forward charge must issue tax invoice and declaration.
The notification amends prior APGST notifications to provide that the earlier entry shall not apply where a supplier has registered under the APGST Act and exercised the option to pay tax on Goods Transport Agency services under forward charge, and has issued a tax invoice charging State Tax with the prescribed Annexure III declaration. It also removes certain service exclusions and inserts a new entry treating renting of residential dwelling to any registered person as a taxable service.

GST rate amendment: adds new tariff schedule and ties pre-packaged and labelled goods to revised tariff treatment.
The notification amends the State GST tariff schedules by inserting an additional tariff schedule, revising Schedule VI entries for gemstones and synthetic stones, and modifying numerous entries across Schedules I, II, III and VI to add, omit or substitute commodity descriptions-notably qualifying many food and other items as ", pre-packaged and labelled"-and by substituting an Explanation that adopts the Legal Metrology Act definition of "pre-packaged and labelled" for labelling compliance; the amendments take effect from the stated operative date.

GST exemption amendments narrow and clarify service exemptions, add tour-operator relief for foreign tourists performed outside India.
Amendments revise Andhra Pradesh GST exemptions and classifications by omitting certain service descriptions, deleting multiple serial entries, and inserting or substituting specific entries: nil-rated postal items for light envelopes and storage/warehousing limited to cereals, pulses, fruits and vegetables; qualification of residential exemption where the dwelling is rented to a registered person; a defined exemption for tour operator services to foreign tourists for the portion performed outside India with proportionate-day and half-day rules; clarification of training, air travel and healthcare room-charge provisos. The notification is effective from 18th July 2022.

GST classification changes: transport and clinical services reclassified with revised rates and input tax credit limits enforced.
Amendments modify the schedule of taxable services under the Andhra Pradesh GST Act: add and reclassify transport and health related services (including ropeway passenger and goods transport, renting of goods carriage with fuel included, GTA services, and biomedical waste treatment), prescribe revised tax rates for specific service sub items, impose restrictions on input tax credit where lower rates apply, define "clinical establishment" and "health care services," and introduce Annexure V enabling GTAs to opt to pay GST under forward charge for a Financial Year. These changes take effect from 18 July 2022.

Late fee waiver for delayed GSTR-4 filing extends compliance relief under the Uttarakhand GST framework.
Late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is waived for the specified period under the Uttarakhand Goods and Services Tax framework. The amendment inserts an additional proviso in the existing notification governing waiver of late fee, and extends relief for returns filed during the stated compliance window.