Annual return exemption for small taxpayers removes filing obligation for eligible registered persons for the specified financial year.
Registered persons whose aggregate turnover in financial year 2021-2022 does not exceed two crore rupees are exempted, under the first proviso to section 44 of the Puducherry Goods and Services Tax Act, 2017, from furnishing the annual return for that financial year by notification issued by the Commissioner of State Tax on the Council's recommendation.

Extension of compliance deadline substitutes the prior cutoff date and deems the amendment effective from an earlier date.
The notification amends the earlier notification by substituting the figures, letters and words in the sixth proviso to replace the previously specified cutoff date with a new cutoff date, thereby extending the compliance timeline; the amendment is made under the statutory power conferred by the GST Act and the notification is deemed to have come into force from an earlier specified date.

Limitation period extension extends time for GST tax recovery and refund claims under state law.
The Government, under Section 168A of the Tamil Nadu GST Act, extends the limitation for issuance of orders for recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 period, excludes a pandemic-affected interval from computation of limitation for recovery of erroneous refunds, and similarly excludes that interval for computation of limitation for filing refund applications; the notification is effective retrospectively from 1 March 2020.

Requirement to furnish Form GST CMP-08 for self-assessed tax ensures filing of June quarter payment details by the July deadline.
A proviso is added requiring 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 by 31st July, 2022; the amendment is made under Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 and amends Notification No. II(2)/CTR/301(f-2)/2019, deemed effective from 5th July, 2022.

Exemption from annual return filing for registered persons below the specified turnover threshold for FY2021-22
The Commissioner, exercising the first proviso to Section 44 of the Goa GST Act and on Council recommendations, exempts registered persons whose aggregate turnover in FY 2021-22 is up to two crore rupees from furnishing the annual return for that financial year.

Limitation period extension for GST recovery and refund compliances, with retrospective effect and specified excluded period.
The notification extends the time limit for issuance of orders for recovery of tax or wrongly availed input tax credit for the 2017-18 tax period, specifies a new outer date for such issuance, and excludes a defined interruption period from computation of limitation for issuance of orders relating to erroneous refunds and for filing refund applications, with retrospective effect from the start of that interruption period.

Extension of deadline under Goa GST notification amends the specified cutoff and provides retrospective commencement.
The Government amends an existing Goa GST notification by substituting the date in the sixth proviso with a later date under section 128 of the Goa GST Act, 2017, and declares the amendment to be deemed in force from an earlier specified day in July 2022, giving the change retrospective effect.

Requirement to furnish FORM GST CMP-08 for self assessed tax; deadline extended to the specified July date.
The notification amends a prior Government notification to insert a proviso requiring 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 by 31st July, 2022; the amendment is deemed to have come into force from 5th July, 2022.

Annual return filing exemption relieves eligible registered persons with qualifying aggregate turnover from filing for the relevant financial year.
Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2021-22 are exempt from filing the annual return for that year under the first proviso to section 44 of the Gujarat Goods and Services Tax Act, 2017. The exemption is issued pursuant to the recommendations of the Goods and Services Tax Council.

Anti-Profiteering Screening Committee updated under Rule provision; membership and contacts specified, effective on Gazette publication.
Amendment revising the composition and contact details of the State level Screening Committee on Anti-Profiteering under the State GST framework, listing members by designation with telephone, email, and office addresses for the committee secretariat; the notification is an administrative update effective from its publication in the Official Gazette and is issued by the Commercial Taxes Department.

Exemption from annual return for registered persons with low aggregate turnover, providing targeted GST compliance relief for the year.
The Rajasthan GST notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed threshold from the obligation to file the annual return, under the first proviso to Section 44 of the Rajasthan GST Act, as a state-level compliance relief measure issued by the Commercial Taxes Department.

Annual return exemption for small taxpayers: registered persons below turnover threshold relieved from filing annual return for the specified year.
Registered persons with aggregate turnover up to the specified two crore rupee threshold are exempt from furnishing the annual return for the financial year 2021-22 under the Tamil Nadu GST framework, the exemption being issued by the Commissioner on the Council's recommendation and effective from 5 July 2022.

Annual return exemption for small GST taxpayers with turnover up to two crore rupees for FY 2021-22.
Registered persons whose aggregate turnover in FY 2021-22 is up to two crore rupees are exempted from furnishing the annual return for that financial year under the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued under the first proviso to section 44 on the recommendation of the Council and is deemed to have come into force from 5 July 2022.

Exemption from annual return for small taxpayers applies for the relevant financial year to eligible registered persons.
Exempts registered persons whose aggregate turnover in financial year 2021-22 is up to two crore rupees from the statutory requirement to furnish the annual return under the Goods and Services Tax law, issued under the first proviso to the Act on the recommendation of the Council.

Amendment to notification: substitution of specified officials and designations in a GST notification, effective retrospectively.
Amendment under Section 96 of the Assam GST Act substitutes the named official at Sl. No. 1 and replaces the designation at Sl. No. 2 in the earlier notification, with the amendment declared to have retrospective effect to a prior date; the changes are confined to textual substitutions within that notification.

Registration suspension revocation on filing pending returns, expanded payment modes and new refund recredit mechanism.
The amendments revise registration suspension rules to provide deemed revocation upon filing pending returns, expand payment modes (UPI, IMPS) and permitted ledger transfers on the portal subject to no unpaid liabilities, and prescribe re crediting erroneously deposited refund amounts to the electronic credit ledger via Form GST PMT-03A. They clarify interest calculation for late returns and wrongly availed input tax credit, restructure refund withholding and transmission using system-generated refund forms, omit certain prior provisions, and update multiple return and payment forms to reflect these procedural and reporting changes.

Limitation period extension for recovery orders and refund claims; pandemic period excluded from calculation, effective retrospectively.
The Government 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, and excludes a defined pandemic-affected interval from computation of limitation for issuance of orders relating to recovery of erroneous refunds and for filing refund applications, with the measures operating retrospectively from the commencement of the excluded interval.

Deadline amendment in GST notification moves prescribed compliance date forward to a later date in July.
The State Government, under Section 128 of the State Goods and Services Tax law, amends the Finance Department notification dated 29 December 2017 by substituting in the sixth proviso the figures, letters and words "30th day of June 2022" with the figures, letters and words "28th day of July 2022"; the change is confined to that date substitution.

Furnishing Form GST CMP-08 required for reporting self-assessed tax details by the prescribed deadline under amendment.
The amendment mandates that the said persons furnish a statement containing details of payment of self-assessed tax in Form GST CMP-08 of the Nagaland Goods and Services Tax Rules, 2017 for the quarter ending 30th June 2022 by the 31st day of July 2022.

GST procedural amendments enable suspension revocation on filing returns and introduce payment, refund and interest calculation mechanisms.
The amendment prescribes revocation of registration suspension upon filing all pending returns, includes Duty Credit Scrips in valuation provisions, requires a turnover-based declaration where invoices need not follow rule 48(4), establishes re-credit of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when deposited through FORM GST DRC-03, adds UPI and IMPS payment modes and allows inter-PAN electronic cash transfers via FORM GST PMT-09 subject to no unpaid liabilities, inserts rule 88B detailing interest calculation on delayed tax and wrongly availed input tax credit, refines export refund procedures (including electricity) and updates multiple GST returns and forms to implement these changes.