Odisha GST amendments introduce UPI/IMPS payments, inter-ledger transfers, re credit of erroneous refunds, and revised refund and interest rules.
The Odisha GST Rules amendments deem suspension revoked upon furnishing pending returns, include Duty Credit Scrips valuation, require a declaration where turnover-exceeding taxpayers need not issue certain invoices, permit UPI/IMPS payments and inter-ledger transfers subject to no unpaid liabilities, and provide for re credit of erroneous refund deposits to the electronic credit ledger by order in FORM GST PMT-03A; they also amend refund verification, export (including electricity) refund documentation, interest calculation on delayed tax and wrongly availed input tax credit, and revise multiple GST return and payment forms and fields.

Limitation period extension for GST: issuance of recovery orders and refund claim timelines extended with retrospective effect.
Extends the time limit for issuance of orders for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized for the 2017-18 tax period to a later specified date; excludes the period from the pandemic onset to the end of the defined recovery period from computation of limitation for issuance of orders for recovery of erroneous refunds; excludes the same period for computation of limitation for filing refund applications under the Act; and declares the notification effective retrospectively from the start of the excluded period.

Late fee waiver for GSTR-4 filing extended, preserving waiver eligibility by moving the statutory deadline to a later date.
The Taxation Department amends the sixth proviso of its earlier notification to substitute the figures, letters and words "30th day of June, 2022" with the figures, letters and words "28th day of July, 2022", thereby extending the waiver of late fee for delay in filing Form GSTR-4 for FY 2021-22.

Annual return exemption for small taxpayers removes annual GST filing obligation for eligible registrants under state law.
Exempts registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed small-turnover threshold from the statutory obligation to furnish the annual GST return for that year, issued under the proviso to section 44 of the Mizoram Goods and Services Tax Act, 2017, as a state-level compliance relief.

Extension of limitation period for issuance of tax recovery orders and refund filings; pandemic period excluded from limitation computation.
The Government 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 up to 30 September 2023; and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuing recovery orders relating to erroneous refunds and for filing refund applications. The amendment is effective from 1 March 2020 and modifies earlier state notifications.

GST rule amendments expand payment modes, tighten refund verification, and specify interest calculation and re credit procedures.
Amendments to the Puducherry GST Rules revise procedural, payment, refund, invoice and interest rules: suspension of registration is deemed revoked upon furnishing pending returns; Duty Credit Scrips are included in valuation; taxpayers issuing invoices outside specified regimes must file a declaration; erroneous refunds repaid are to be re credited to the electronic credit ledger by order in FORM GST PMT 03A; UPI and IMPS are added as payment modes; interest calculation on delayed tax and wrongly availed input tax credit is specified; refund processes for exports, including electricity, and return and form templates are adjusted.

Limitation period suspension for GST assessments and refunds pauses timelines and extends time for recovery and refund filings.
Extends time limits for issuance of orders for recovery of tax and irregular input tax credit and excludes a specified interval from computation of limitation for issuance of recovery orders relating to erroneous refunds and for filing refund applications, thereby pausing the running of statutory limitation periods and modifying earlier notifications; the measures take effect from the commencement of the excluded interval.

Notification amendment substitutes the prescribed deadline with a later date and specifies an earlier effective commencement.
The amendment substitutes the previously prescribed cutoff date "30th day of June, 2022" with "28th day of July, 2022" in the cited notification and states that this amendment shall be deemed to have come into force with effect from the 5th day of July, 2022.

GST compliance requirement: specified taxpayers must file a self-assessed tax statement in FORM GST CMP-08 by the prescribed deadline.
Amendment inserts a proviso requiring specified persons to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending June 2022 by the July 2022 deadline; the amendment is effective retrospectively from early July 2022, thereby making the filing obligation applicable from that date.

Extension of limitation period for tax recovery and exclusion of pandemic period from refund limitation computations.
The State Government 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, and excludes the period from March 1, 2020 to February 28, 2022 from the computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications, with effect from March 1, 2020.

Authority for Advance Ruling membership is amended by appointing a new Additional Commissioner to replace the existing member.
The Government amended the earlier order constituting the Authority for Advance Ruling under the Telangana Goods and Services Tax framework. Sri Sahil Imaandar, Additional Commissioner, Ranga Reddy GST Commissionerate, Hyderabad Zone, was appointed as a Member in place of Sri B. Raghu Kiran. The Committee is to function from the office of the Commissioner of State Tax, Telangana, Hyderabad, with necessary implementation action assigned to the Commissioner of Commercial Taxes.

Reverse-charge GST liability excludes qualifying GTA suppliers using forward charge and covers residential rentals supplied to registered persons.
Reverse-charge State tax is inapplicable to qualifying goods transport agency suppliers that are registered, elect forward-charge taxation, issue tax invoices charging applicable State tax, and furnish the prescribed declaration. Annexure III confirms registration and the election to pay tax under forward charge. Services by way of renting of residential dwelling to a registered person are brought within reverse-charge scope, with any person as supplier and the registered person as recipient.

GST limitation periods are extended and excluded periods apply to tax recovery, erroneous refunds, and refund applications.
Limitation periods for recovery of tax not paid or short paid and wrongly availed or utilised input tax credit are modified. For the financial year 2017-18, the deadline for issuing a recovery order is extended until 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded when calculating limitation for recovery of erroneous refunds and filing refund applications.

Fifth-proviso date substitution extends the prescribed GST timeframe, replacing the earlier June deadline with a later July deadline.
Under section 128 of the Odisha Goods and Services Tax Act, 2017, the fifth proviso is amended by substituting the prescribed date of 30 June 2022 with 28 July 2022. The amendment, made on the recommendations of the Goods and Services Tax Council, solely moves the temporal date specified in that proviso; no other alteration is set out.

Self-assessed tax payment reporting requires covered persons to file the prescribed quarterly GST statement by the specified deadline.
Covered persons must furnish FORM GST CMP-08 containing details of self-assessed tax payments. This additional Odisha GST compliance obligation applies to the quarter ending 30 June 2022 and must be completed by 31 July 2022. It specifies the prescribed form, reporting content, quarterly period, and filing deadline.

Composition levy table amendment replaces the relevant goods entry with fly ash bricks, aggregates and blocks.
Composition levy treatment under the Odisha Goods and Services Tax Act, 2017 is amended under the proviso to section 10(1) on the recommendations of the Goods and Services Tax Council. The entry in column (3) against serial number 4 in the relevant table is replaced with "Fly ash bricks; Fly ash aggregates; Fly ash blocks". The change is confined to that specified goods entry.

Composition levy ineligibility: manufacturers of fly ash bricks, fly ash aggregates and fly ash blocks cannot opt for composition.
The Kerala Government amended the GST notification to substitute the table entry at serial number 4, column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby designating the manufacture of those goods as not eligible to opt for the composition levy under section 10, on the recommendation of the Council and with the amendment coming into force upon notification.

Registration requirement for fly ash products: suppliers must register once they exceed the applicable turnover threshold.
Amendment adds fly ash bricks, fly ash aggregates, and fly ash blocks to the list of goods whose suppliers must obtain GST registration when their aggregate turnover in a financial year exceeds the applicable threshold, thereby narrowing the prior exemption scope for certain small suppliers.

Rescission of tax exemption for specified intra state supplies removes prior relief following council recommendation, effective from notification date.
The Government of Kerala, under the Kerala State Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council, rescinds the earlier notification that exempted state tax on certain intra State supplies to specified institutions, withdraws that exemption, preserves actions or omissions prior to rescission, and gives the rescission effect from the date specified in the notification.

GST exemption entry for fly ash products revised, substituting listed product descriptions and altering prior content requirement.
Amendment substitutes the table entry in the Kerala SGST notification to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", replacing the prior formulation. The amendment is made under powers conferred by the Kerala State Goods and Services Tax Act and comes into force on the stated commencement date. The explanatory note states the earlier exemption referenced a 90 percent or more fly ash content formulation which has now been replaced on the recommendation of the Council.