Commencement of GST amendments brought specified provisions of the Arunachal Pradesh amendment law into force from the notified date.
The State Government notified the commencement of clause (c) of section 12 and section 13 of the Arunachal Pradesh Goods and Services Tax (First Amendment) Act, 2022. The specified provisions took effect from 5 July 2022.

Exemption from annual return filing granted for registered persons below prescribed turnover threshold for the 2021-22 financial year.
A Commissioner notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed turnover threshold from the obligation to file the annual return, pursuant to the authority conferred by the annual return provision of the Nagaland GST framework and issued on the recommendations of the Council.

GST registration, refunds and interest rules clarify compliance, credit rebooking, export procedures and electronic commerce reporting.
State GST amendments revise registration, electronic ledgers, interest and refund procedures. Registration suspension for specified grounds is deemed revoked when pending returns are filed if cancellation has not already occurred. Erroneous refunds repaid through the electronic cash ledger may be re-credited to the electronic credit ledger. UPI and IMPS are added as payment modes, and cash-ledger balances may be transferred to a distinct person under the same PAN where no unpaid liability exists. Interest rules distinguish delayed return filing, unpaid tax and wrongly availed and utilised input tax credit. Export refund procedures address electricity exports, export-value determination, return mismatches and risk-based withholding.

Extension of limitation periods for GST assessments and refunds; pandemic period excluded from limitation computation.
Extends 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; excludes the pandemic interval from computation of limitation periods for issuance of orders for recovery of erroneous refunds and for filing refund applications; notification effective from the start of the excluded pandemic interval.

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

Notification amendment extends the deadline in the sixth proviso, substituting the prior deadline with a later date.
Amendment substitutes the figures, letters and words in the sixth proviso of Notification No. 73/2017-State Tax to replace the earlier deadline with the new deadline; the change is effected under the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 on the recommendations of the Council.

Form GST CMP-08 filing requirement: statement of self-assessed tax payment must be furnished, with a short submission extension.
The notification inserts a proviso requiring affected persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Sikkim Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, with a deadline to submit that statement until the 31st day of July, 2022.

Self-assessed tax statement filing becomes mandatory for specified persons for the relevant quarterly period.
Specified persons must furnish a statement of payment of self-assessed tax in FORM GST CMP-08 under the Arunachal Pradesh Goods and Services Tax Rules, 2017 for the quarter ending 30 June 2022. The statement is required to be furnished by 31 July 2022.

Annual return exemption for small taxpayers allows waiver of filing for the relevant financial year under Sikkim GST.
The Commissioner, on the recommendation of the Council, exempts registered persons under the Sikkim Goods and Services Tax from furnishing the annual return for the financial year where their aggregate turnover for that year is up to the prescribed lower threshold, exercising the proviso to the filing provision and thereby removing the annual return filing obligation for qualifying small taxpayers.

Commencement of Finance Act provisions: clause (c) of section 110 and section 111 notified to commence.
The State Government, through the Commercial Taxes Division of the Finance Department, notifies that clause (c) of section 110 and section 111 of the Finance Act, 2022 shall come into force on 5th July, 2022, issued under the authority of clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 as recorded in Notification No.09/2022-GST/SIKKIM.

Proper officer designation authorises senior State Enforcement Wing officers to scrutinise returns and assess return non-filers under TGST.
Proper officers for scrutiny of returns and assessment of non-filers under the Telangana Goods and Services Tax Act, 2017 include authorised officers not below the rank of Assistant Commissioner of State Tax in the State Enforcement Wing. Such authorisation may be given by the Additional Commissioner of State Tax, Additional Commissioner of State Tax (GR-I), or Special Commissioner of State Tax of that wing. The notification takes effect immediately.

One Time Settlement Scheme extension sets revised deadlines for legacy tax dispute applications, arrear scrutiny, settlement letters and payment.
The Telangana One Time Settlement Scheme, 2022, for settling disputed tax under legacy Acts received an extended timetable. Applications could be filed up to 31 July 2022; scrutiny, arrear confirmation and intimation were to be completed up to 15 August 2022; and taxpayers were required to submit settlement letters and pay the agreed amount up to 31 August 2022. Further necessary action was assigned to the Commissioner of Commercial Taxes.

Special composition scheme for brick kilns expanded to include additional brick and tile classifications under Assam GST.
Special composition scheme for brick kilns is extended by amending the earlier Assam State tax notification to insert additional tariff entries in the table. The amendment adds fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles within the specified classification list for the scheme. The notification is issued under the Assam Goods and Services Tax Act, 2017 on the recommendation of the Council and is stated to take effect retrospectively from 1 April 2022.

Input tax credit restrictions govern concessional state tax on specified bricks, blocks and tiles under the Assam GST notification.
Concessional state tax at 3% is prescribed for specified intra-state supplies of bricks, blocks and tiles, including fly ash bricks, fossil meal bricks, building bricks and earthen or roofing tiles, subject to conditions that no input tax credit is taken on goods or services used exclusively for such supplies and that proportionate credit is reversed where inputs or services are used partly for such supplies and partly for other eligible supplies.

Extension of time-limit for revocation of cancelled GST registration extended to 30 September 2021 for affected applicants.
The state notification extends the time-limit to apply for revocation of cancellation of registration where cancellation occurred under section 29(2) clause (b) or (c) and the original revocation window fell between 1 March 2020 and 31 August 2021, by allowing such applications to be filed up to 30 September 2021; the notification is deemed effective from 29 August 2021.

Extension of GST late-fee amnesty scheme extended for additional period to permit continued relief for taxpayers.
The Governor of Assam amends Notification No. FTX.56/2017/Pt-I/187 to substitute "31st day of August, 2021" with "30th day of November, 2021" in the ninth and tenth provisos, thereby extending the GSTR-3B late fee amnesty period; the notification is deemed to have come into force from the 29th day of August, 2021.

GST rule amendment extends compliance timelines and relaxes filing restrictions for certain return windows.
Assam amends GST Rules to extend a deadline in Rule 26 to the end of October and omit provisos from November; inserts a proviso in Rule 138E excluding the restriction for a May-August period where returns (Form GSTR 3B, Form GSTR 1, Form GST CMP 08) were not filed for March-May; and revises Form GST ASMT 14 to add an order reference and date, remove a phrase about conducting business without registration, and insert an "Address" field after "Designation".

GST notification amendment updates taxable goods list by adding specific brick and tile classifications, altering applicability.
The Governor, under the Assam Goods and Services Tax Act, 2017, amends Notification No. FTX.56/2017/Pt-II/209 by inserting new table entries for specified brick and tile goods: fly ash bricks or fly ash aggregate with ninety percent or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen or roofing tiles (6905 10 00). The amendment is deemed effective from the first day of April, 2022.

Pecuniary jurisdiction revised: lower-tier officers handle smaller turnovers; higher-tier officers handle larger turnovers for GST assessments.
The order revises pecuniary jurisdiction: Assistant Commissioner of State Tax will have jurisdiction to issue show-cause notices and assessment orders for taxable persons within the lower turnover bracket in the State, while Joint/Deputy Commissioner of State Tax will have jurisdiction for taxable persons in the higher turnover bracket, for purposes of assessment and determination of tax under sections 73 and 74; the order supersedes the prior office order.

Late fee waiver for delayed FORM GSTR-4 filings under section 47, covering the May-June 2022 filing window.
The notification amends Notification No. 73/2017-State Tax by inserting a proviso that the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 under section 47 shall be waived for the period from 1 May 2022 to 30 June 2022.