Nil interest for specified e commerce operators where tax was deposited but statement filing was delayed due to a portal glitch.
Notification prescribes the rate of interest as Nil for specified registered persons who failed to furnish the statement in FORM GSTR-8 for the identified month due to a portal glitch but had deposited the tax collected in the electronic cash ledger; the Nil interest period runs from the date of deposit of the tax collected until the date of filing the required statement.

Waiver of Interest for electronic commerce operators where required e commerce statements failed due to portal glitch; interest set to nil.
Interest is notified as Nil for specified electronic commerce operators who, owing to a technical portal glitch, could not file the required e commerce statement by the due date but had deposited the tax collected in the electronic cash ledger; the waiver applies from the date of deposit until the date of filing of the statement.

Waiver of interest for electronic commerce operators unable to file required e commerce statements due to portal technical glitches, interest nil.
Notification prescribes a nil interest rate for specified electronic commerce operators who could not file the mandated e commerce statement due to portal technical glitches; the waiver covers the period from deposit of tax into the electronic cash ledger until filing of the statement and applies only to the listed GSTINs and months specified in the Table.

GST exemption revisions narrow service exemptions and set proportional, capped treatment for tour-operator services supplied to foreign tourists.
The State GST notification is amended to narrow and remove specified exemptions in the services table, omit recurring qualifying phrases for several entries, and insert targeted entries and provisos. Key changes include an exception to residential dwelling exemption when rented to a registered person; a limited warehousing exemption for cereals, pulses, fruits and vegetables; a new entry for low-weight Department of Posts services; a proviso excluding certain high-room-charge non-ICU hospital rooms; and a provision limiting exemption for tour operator services to the proportion of the tour performed outside India, capped at fifty percent, with day-counting rules and a definition of "foreign tourist."

Late fee waiver for delayed GSTR-4 filings, covering the designated filing window under section 47.
A proviso is inserted into the prior notification, declaring that the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 is waived for the period from 1 May 2022 to 30 June 2022, effected by Notification No. 1003-F.T., dated 16 June 2022, under the authority of section 128 of the West Bengal Goods and Services Tax Act, 2017.

Delegation of Tax Authority: amends Assistant Commissioners' jurisdiction and assigns business-audit and investigation areas including Greater Mumbai, Thane, Raigad.
Order substitutes schedule entries to reassign Assistant Commissioner posts for Business Audit and Issue-Based Business Audit in Mumbai with operational codes and territorial limits covering Greater Mumbai and the revenue districts of Thane and Raigad, and substitutes entries for Assistant Commissioners (Investigation) at Bhayander and Raigad assigning their investigation unit codes with jurisdictional reach as the whole state under the delegation of powers under section 4(2) of the Maharashtra GST Act.

Power delegation for Deputy Commissioners assigns audit and investigation jurisdictions covering Mumbai, Greater Mumbai, Thane, Raigad and statewide.
The Commissioner, invoking sub-section (2) of section 4, amends Notification PWR-GST/2017/01/ADM-8 to substitute schedule entries that allocate offices and code ranges for Deputy Commissioners of State Tax for Business Audit, Issue Based Business Audit, Refund Audit (limited to Greater Mumbai and revenue districts of Thane and Raigad) and Investigation postings at Mumbai, Bhayander and Raigad, the latter expressly carrying jurisdiction over the whole of the State.

Interest waiver for e-commerce operators: Nil interest where tax collected was deposited but GSTR-8 filing was delayed due to portal glitch.
Notification prescribes a Nil interest rate for specified electronic commerce operators who failed to file FORM GSTR-8 for December 2020 by the due date due to a portal technical glitch, provided they had deposited the tax collected in the electronic cash ledger; the waiver covers the period from deposit of the collected tax until filing of the statement and applies only to the GSTINs and period listed in the notification table.

Delegation of GST investigative powers: specific posts authorised to exercise section 67 functions under administrative conditions.
Delegation authorises specified posts to perform functions under the Maharashtra GST Act: subsections (1), (2), (4) and (5) of section 67 are delegated to any officer/authorized officer and subsections (11) and (12) to the proper officer. An appended schedule lists designated posts with administrative codes to whom these functions are assigned. The order supersedes an earlier 2017 delegation insofar as inconsistent and mandates that delegated powers be exercised subject to conditions the Commissioner may impose.

Delegation of investigation powers assigned to specified deputy commissioners, exercisable while holding office subject to commissioner conditions.
The Commissioner delegates and assigns to the officers holding the listed Deputy Commissioner investigation and vigilance posts the duties of a proper officer in relation to the investigatory provisions of the Maharashtra GST Act, for the period they hold the post; the delegation supersedes the prior October 2017 order and is exercisable subject to conditions and restrictions the Commissioner may impose.

GST notification amendment revises serial entries for vegetable oils, coal, lignite and peat under the Uttarakhand SGST framework.
Amendment to the Uttarakhand SGST notification substitutes the reference to serial numbers 1 with serial numbers 1AA, re-numbers S. No. 1 as S. No. 1AA, and inserts new serial entries for specified vegetable oils and fractions, processed vegetable fats and oils, and coal, lignite and peat. The notification is deemed to have come into force on 18 July 2022.

Late fee waiver for GSTR-4 non-filing permits specified relief for FY2021-22 delayed returns within a prescribed window.
Amendment inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22, by adding a time limited proviso to the existing notification under the Puducherry Goods and Services Tax Act, 2017.

Appellate Authority appointment confers statutory appellate powers on a designated tax officer for the specified division.
Appointment of an Appellate Authority by state executive order, naming the Joint Commissioner of State Tax as the designated appellate officer for the specified divisional territorial jurisdiction and conferring all powers and duties of an appellate authority under the applicable State GST rules.

Late fee waiver for delayed filing of GSTR-4 grants temporary relief under a state GST notification.
State notification inserts a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for financial year 2021-22, creating a temporary exemption from late fee liability for the specified filing period while leaving other statutory obligations under the Maharashtra Goods and Services Tax framework intact.

Extension of tax payment due date: GST PMT form deposits may be deferred under specified rule to a later date.
The Commissioner, relying on the first proviso to sub-rule (3) of rule 61 of the Jharkhand GST Rules, 2017 and on the Council's recommendation, extends the due date for deposit of tax payable under the proviso to sub-section (7) of section 39 in FORM GST PMT-06 for April 2022 to the 27th day of May, 2022, and declares the notification effective from the 17th day of May, 2022.

Return filing extension: due date for FORM GSTR-3B extended, shifting the compliance deadline and declaring an effective date.
Extension of the due date for furnishing FORM GSTR-3B for the month of April 2022 is authorized under the Jharkhand GST statutory framework by the Commissioner on the Council's recommendation, extending the filing deadline into May and declaring the extension effective from an earlier date in May to provide procedural relief for taxpayers.

QRMP tax payment deadline for April 2022 was extended for deposits through FORM GST PMT-06.
QRMP scheme taxpayers received an extension for depositing April 2022 tax liability through FORM GST PMT-06 until 27 May 2022. The extension applies with effect from 17 May 2022 and concerns tax payable under the quarterly return and monthly payment framework.

Late fee waiver for delayed GSTR-4 filing under GST for the specified period in Uttar Pradesh.
Late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the Financial Year 2021-22 was waived for the period from 1 May 2022 to 30 June 2022. The waiver was inserted as an additional proviso in the existing Uttar Pradesh GST late-fee notification, and the amendment was given deemed effect from 26 May 2022.

Input tax credit conditioned on supplier filing and GSTR-2B communication, tightening refund and recovery controls.
Rule 36 conditions input tax credit on supplier furnishing of outward supply details in FORM GSTR-1 or via the invoice furnishing facility and on communication to recipients through FORM GSTR-2B; rule 95 requires an attested invoice copy where the applicant's Unique Identity Number is omitted for refund claims; new rule 144A establishes auction-based sale procedures for goods or conveyances detained or seized in transit with provisions for inventory, valuation, pre-bid deposits, bidder notices and transfer certificates, and rule 154 prescribes hierarchical appropriation of sale proceeds.

GST exemption for specified medical drugs limits state tax liability to listed capped rates, altering applicable levy for those goods.
Notification under section 11(1) of the Delhi Goods and Services Tax Act caps the amount of central tax leviable on specified pharmaceutical goods at the rates shown in the Table (Nil or 2.5%), thereby exempting state GST to the extent the central tax exceeds those capped rates for goods classified per the First Schedule to the Customs Tariff Act. The exemption applies for the period from 1 October 2021 to 31 December 2021.