GST rate schedule amendment updates commodity classifications, branded tender coconut water entry, and retrospective effect from January 2022.
Amends the Assam State GST rate notification by revising Schedule entries for specified goods and commodity classifications, including fish and aquatic products, vegetables provisionally preserved, fresh nuts, and aircraft parts. It inserts a new entry for tender coconut water not put up in unit containers when supplied under a registered brand name or a brand name with an actionable claim or enforceable right, subject to the condition of voluntarily foregone rights under Annexure I. One existing entry is omitted, and the amendments take effect from 1 January 2022.

Penalty waiver under Assam GST law for non-compliance of specified notification applies for the designated prior period.
The notification waives the amount of penalty payable by any registered person under section 125 of the Assam Goods and Services Tax Act, 2017 for non-compliance of Notification No. FTX.56/2017/Pt II/546 dated 22 May 2020, for the period from 1 December 2020 to 30 September 2021, and supersedes Notification No. FTX.56/2017/Pt II/618 dated 26 February 2021; the waiver is deemed effective from 30 June 2021.

GST rate notification amendment narrows eligible recipients and removes specified conditions, effective from January first, 2022.
Amendment to the Assam SGST rate notification substitutes the phrase "Union territory or a local authority" for broader recipient descriptions in specified service items and omits the Condition column entries for items (iii), (vi), (vii), (ix) and (x), with the changes declared effective from January 1, 2022.

GST rate schedule amendment shifts footwear up to a specified sale value into the six percent slab.
Further amendment to the Assam GST rate notification realigns the rate schedules in accordance with the recommendations of the GST Council. Serial number 225 in Schedule I-2.5% is omitted, and in Schedule II-6% a new entry is inserted for footwear of sale value not exceeding Rs. 1000 per pair, with effect from 1 January 2022.

Revocation of registration period extended for electronically notified taxpayers; later of service date or cutoff governs filing window.
The Order clarifies that for registrations cancelled up to 12 June 2020 and served electronically under section 169(1)(c)/(d), the thirty day period to apply for revocation under section 30(1) shall be calculated from the later of the date of service of the cancellation order or 31 August 2020.

Limitation period for GST appeals runs from the later of order communication or tribunal president assuming office.
The Order clarifies that for appeals under section 112(1) the three month limitation period begins on the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal enters office; likewise, for Commissioner references under section 112(3) the six month period begins on the later of the date of communication or the President/State President's assumption of office. The Order is issued under section 172 and is deemed effective from 3rd December, 2019.

Annual return extension: Punjab GST clarifies delayed filing timelines for affected financial years due to technical difficulties.
The Order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020; the substitution is made under the power to remove difficulties and the Order is deemed effective from 14 November 2019.

Annual return deadline extended to a later prescribed date to address electronic filing difficulties for affected taxpayers.
Substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017 by replacing "31st August, 2019" with "30th November, 2019" and declares the Order effective from 26th August, 2019, thereby adjusting the statutory deadline for furnishing the annual return electronically for affected registered persons.

Revocation of cancellation: extension allows registrants served electronically to apply for revocation despite elapsed statutory periods.
The Order inserts a proviso to sub-section (1) of section 30 of the Punjab GST Act permitting registered persons who were served cancellation notices by e-mail or via the common portal under clause (c) or (d) of section 169, and who thereby could not reply and suffered cancellation, to file applications for revocation of cancellation of registration in respect of orders passed up to 31st March, 2019, within an extended period ending on 22nd July, 2019.

Bill of supply requirement extended to persons covered by specified tax notification, changing invoice obligation retrospectively.
The Order clarifies that the billing rule requiring a bill of supply in lieu of a tax invoice for suppliers of exempted goods or services and for persons paying tax under the composition-like notification issued on 8 April 2019 applies to those persons; it provides retrospective effect from 8 March 2019 and is made under the removal-of-difficulties power to settle invoice-form obligations for the covered taxpayers.

Input tax credit extension permits late claims until the March 2019 return deadline if supplier uploaded details by that deadline.
The Order permits Input Tax Credit claims for supplies made in 2017 18 after the September return deadline until the March return due date where the supplier uploaded invoice details by that March deadline, and allows rectification of unmatched or erroneous details beyond the September deadline up to the March deadline (including the January-March quarter); the Order is retrospective to 31 December, 2018 and issued to remove transitional difficulties.

Composition scheme eligibility clarified: exempt interest and discount services excluded from aggregate turnover and not disqualifying suppliers.
Suppliers who provide items in clause (b) of paragraph 6 of Schedule II and also supply exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, shall not be ineligible for the composition scheme, and the value of such exempt services shall be excluded when computing aggregate turnover for eligibility.

Appointment of AAR member: Smt. Kumud Singh designated as Haryana Authority for Advance Rulings member via notification amendment.
The notification dated 22 June 2022 amends notification No.112/ST-2 (18 October 2017) under the Haryana Goods and Services Tax Act, 2017 by substituting serial 1 to name Smt. Kumud Singh, Additional Excise and Taxation Commissioner, Haryana, as a member of the Haryana Authority for Advance Rulings, effected under the State's statutory appointment powers and issued by the Excise and Taxation Department.

Late fee waiver for delayed GSTR-4 filings: penalty charges waived for a specified filing window for FY twenty twenty-one-twenty-two.
The Haryana notification amends Notification No. 03/ST-2 to add a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the Financial Year 2021-22 under the Act for the period from 1st May, 2022 to 30th June, 2022, thereby providing a time bound waiver applicable solely to GSTR-4 filings for that fiscal year.

Late fee waiver for GSTR-4 filings under section forty seven confirmed, applying to the specified filing window.
A proviso is added to the state tax notification waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the specified filing window, thereby relieving taxpayers from the late fee liability for that period; the notification is made effective retrospectively from the notified effective date.

Interest waiver for electronic commerce operators: Nil interest where tax was deposited despite portal filing glitch.
Nil interest is notified for specified electronic commerce operators who failed to file FORM GSTR-8 by the due date due to a portal technical glitch, where those operators had deposited the tax collected in the electronic cash ledger; the waiver covers listed GSTINs for specified months and applies from the date of deposit in the electronic cash ledger until the date of filing the required statement.

Notification title amendment removes an erroneous word, clarifying the official state tax notification designation.
Corrigendum to Notification No.7/2022-State Tax (Rate) removes the word "Rate" from the notification title as an editorial correction, without altering substantive tax provisions.

Notification Title Correction: omission of the word 'Rate' from the State Tax notification altering its official designation.
The Corrigendum directs removal of the parenthetical word "Rate" from the title line "No.4/2022-State Tax (Rate)" of the earlier notification, limiting the amendment to the notification's official designation and leaving substantive content unchanged.

Interest waiver for e commerce operators who deposited collected tax but couldn't file GSTR 8 due to portal glitch.
Notification sets the rate of interest at 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 period runs from the date of deposit in the electronic cash ledger until the date of filing the required statement.

Nil interest for e-commerce operators unable to file GSTR-8 on time due to portal glitch, subject to tax deposit.
Interest under the Uttar Pradesh Goods and Services Tax Act was notified as Nil for specified electronic commerce operators who could not file FORM GSTR-8 for December 2020 by the due date because of a technical glitch on the portal, provided the tax collected was deposited in the electronic cash ledger. The Nil rate applies from the date of deposit until filing of the statement.