GST rate notification amendment revises schedules for building materials, including fly ash bricks, and applies from 1 April 2022.
Amends the Assam GST rate notification under section 9(1) of the Assam Goods and Services Tax Act, 2017 by omitting specified entries from Schedule I-2.5% and inserting new entries in Schedule II-6% for 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. The amendment is deemed to have come into force on 1 April 2022.

Interest waiver for electronic commerce operators: nil interest where GSTR statements were delayed due to portal technical glitch.
Notification designates interest as Nil for specified electronic commerce operators who, due to a portal technical glitch, failed to file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; relief applies from the date of deposit until the date of filing the statement.

Appointment of Appellate Authorities under AP GST Act: two Additional Commissioners designated with specific jurisdictions and headquarters.
Two Additional Commissioners of State Tax are appointed as first Appellate Authorities under section 3 read with clause (8) of section 2 of the Andhra Pradesh GST Act, 2017, with headquarters at Tirupathi and Vijayawada and specified Commercial Taxes Division jurisdictions; Vijayawada Authority shall maintain a Camp Office at Visakhapatnam until a separate Authority is established. They shall also continue to act as Appellate Deputy Commissioners under the Andhra Pradesh VAT Act. Registered persons must file appeals before their jurisdictional Appellate Authority; unregistered persons before the Authority with jurisdiction over the assessing authority. The notification is effective from 1st July, 2022.

Andhra Pradesh Commercial Taxes reorganized territorial jurisdictions: 109 circles, 16 divisions, 6 nodal divisions effective July 1.
The Government, approving the Chief Commissioner of State Tax's proposals, notifies the territorial jurisdictions of 109 reorganized Circles, 16 reorganized Divisions and 6 Nodal Divisions of the Commercial Taxes Department as set out in the annexures; the Chief Commissioner may issue necessary orders for transitional matters until the reorganized offices become functional, and the notification takes effect from 1st July, 2022.

Extension of Tax Payment Deadline for GST PMT-06 filings; due date moved to allow delayed deposit.
The State government extends the due date for deposit of tax using FORM GST PMT-06 for April 2022 to the 27th day of May, 2022, pursuant to powers conferred by the proviso to the GST rules, and declares the extension effective from the 17th day of May, 2022.

Extension of return filing deadline for GSTR-3B, moving due date and easing compliance obligations for taxpayers.
The State Government, exercising its statutory power under the Chhattisgarh GST framework and on council recommendation, extends the due date for furnishing FORM GSTR-3B for the relevant month to a later date specified in the notification, with the extension operating from the notification's stated commencement date and thereby altering the compliance timetable for affected taxpayers.

Late fee waiver for delayed GSTR-4 filing under section 47 allowed for a specified filing period.
An amendment inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year under section 47, specifying that the late fee for delay in submission of FORM GSTR-4 for that financial year shall be waived for the stated waiver period.

Late fee waiver for delayed GSTR-4 filing under Section 47 permits waiver for the May-June filing period.
A proviso is inserted into Notification No. SRO-15 (11 Jan 2018) waiving the late fee payable under Section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period 1 May 2022 to 30 June 2022; the notification is deemed effective from 26 May 2022, issued under powers conferred by section 128 of the Jammu and Kashmir GST Act, 2017.

Delegation of powers to Joint Commissioners for implementing time extension provisions under rule 96A(1), subject to conditions.
The Commissioner delegates to all Joint Commissioners of State Tax the powers and duties to carry out the purposes of clause (a) and clause (b) of sub rule (1) of rule 96A of the Maharashtra GST Rules, 2017, under sections 5(1) and 5(3) of the Maharashtra GST Act; the delegated powers remain subject to conditions and restrictions that the Commissioner may impose from time to time.

Appellate authority for advance ruling constituted for GST; membership specified, including chief commissioners of central and state tax.
The State Government constitutes the Tripura Appellate Authority for Advance Ruling for Goods and Services Tax, specifying its membership as the Chief Commissioner of Central Tax and the Chief Commissioner of State Tax, and supersedes the earlier notification while fixing an operative commencement date.

Interest waiver for e commerce operators: nil interest where GSTR 8 could not be filed due to portal glitch after tax deposit.
Notification under the Haryana GST Act sets the rate of interest to Nil for specified electronic commerce operators who, due to a portal technical glitch, could not file FORM GSTR 8 by the due date but had deposited the tax collected in the electronic cash ledger; the nil interest applies from the date of deposit until the date of filing the statement under sub section (4) of section 52.

Concessional tax rate for brick supplies permitted where suppliers do not claim input tax credit or properly reverse it.
Intrastate supplies of specified bricks, blocks and roofing tiles are chargeable to state tax only up to a concessional 3% rate where the supplier has not availed input tax credit on goods or services used exclusively for those supplies, and where partial credits were availed they are reversed as if the supplies were exempt in accordance with subsection (2) of section 17 of the Central GST Act and related rules.

GST notification amendment adds specific brick and tile goods to the taxable schedule, effective from April.
Amendment inserts four tariff entries into the principal GST notification under the proviso to subsection (1) of section 10: fly ash bricks or fly ash aggregate with ninety per cent. or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles, to be placed after serial number 3 in the Table. The amendment states that the notification shall come into force on the first day of April, 2022.

Amendment to State GST notification adds HSN entries for building and fly ash bricks, effective from April implementation.
Amendment inserts HSN-coded entries for fly ash bricks or fly ash aggregate with at least ninety percent fly ash content (including fly ash blocks), bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the Table of Notification No.10/2019-State Tax after serial number 3; the amendment is issued under section 23(2) of the Delhi Goods and Services Tax Act, 2017 and takes effect from the 1st day of April, 2022.

GST rate amendment reclassifies certain bricks and tiles into a higher tax schedule under Delhi SGST notification.
Amends the State GST rate notification by omitting specified serial numbers from the 2.5% Schedule and inserting specified entries into the 6% Schedule identifying fly ash bricks or fly ash aggregate with high fly ash content, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment takes effect from the notified commencement date and modifies the principal State Tax (Rate) notification accordingly.

One Time Settlement Scheme extends settlement options for legacy tax disputes, interest and penalty arrears, and specified pending proceedings.
The One Time Settlement Scheme, 2022 is extended to Luxury Tax, Entertainment Tax, RD Cess, Profession Tax, and Entry of Motor Vehicles into Local Areas tax disputes, requiring payment of 50% of balance tax. Pending Central Sales Tax demands involving unavailable statutory forms are treated as disputed demands in specified circumstances. Cases with only interest or penalty outstanding may be settled on payment of 15% of that balance. Specified pending proceedings are treated as disputed cases, while undisputed deferment cases receive waiver of interest.

Composition levy eligibility extends to specified fly ash products, building bricks, fossil-meal bricks, and earthen or roofing tiles.
Telangana SGST composition levy eligibility is extended by inserting specified goods into the notified table under the proviso to section 10(1) of the Telangana Goods and Services Tax Act, 2017. The added goods are fly ash bricks, fly ash aggregate containing at least 90 per cent fly ash, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment takes effect from 1 April 2022.

GST notification amendment adds specified brick and tile tariff entries, effective from the stated effective date.
The notification amends G.O. Ms. No. 103 by inserting, after serial number 3, new entries covering fly ash bricks or fly ash aggregate with ninety per cent 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 made under powers conferred by the GST Act and takes effect on 1 April 2022.

Commencement date set: Assam GST amendments take effect on January first, with the notification deemed issued earlier.
The Governor, exercising the power under sub section (3) of section 1 of the Assam Goods and Services Tax Act, 2017, appointed 1 January 2022 as the date on which specified provisions and Schedule II of the Assam Goods and Services Tax (Amendment) Act, 2021 shall come into force, and the notification is deemed to have been issued on 21 December 2021.

State tax rate notification amended to update tariff classifications and apply the changes retrospectively from January 2022.
Assam revises its State tax rate notification under the Assam Goods and Services Tax framework by amending the table in the earlier notification. The amendment substitutes the existing entry in Sl. No. 4 with tariff heading 4414 and the existing entry in Sl. No. 29 with tariff heading 7419 80, updating the goods classification covered by the notification. The amendment is given retrospective effect from 1 January 2022.