Tax threshold reduction in Delhi GST notification: lower turnover limit substituted, reducing eligibility for existing threshold effective April.
Amendment substitutes the words "fifty crore rupees" in the first paragraph of Notification No. 13/2020 - State Tax with the words "twenty crore rupees", effective 1 April 2022, made under the Delhi Goods and Services Tax Rules on the Council's recommendation and issued by the Lieutenant Governor.

Late fee waiver under Section 47 for delayed GSTR-4 filings, providing temporary relief for a specified filing period.
The Government of Andhra Pradesh amends the earlier notification to insert a proviso waiving the late fee under Section 47 for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the period from 1 May 2022 to 30 June 2022. The waiver is issued under section 128 of the Andhra Pradesh GST Act on the recommendation of the GST Council and takes effect as an additional proviso to G.O.Ms.No.033 (Revenue (Commercial Taxes-II)).

Interest waiver for e-commerce operators where portal glitches prevented GSTR 8 filing, provided tax was deposited in ledger.
Notification sets the interest rate at Nil for listed electronic commerce operators who, due to a portal technical glitch, could not file FORM GSTR-8 for specified months despite depositing the tax collected under section 52(1) in the electronic cash ledger; the waiver covers the period from deposit of the tax until filing of the statement under section 52(4).

Late fee waiver for delayed GSTR-4 filing applies for the specified May-June 2022 period under statutory amendment.
An additional proviso waives the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 under section 47, covering the period from 1 May 2022 to 30 June 2022; the amendment is made under Section 128 and is deemed effective from 26 May 2022.

Late fee waiver for GSTR-4 filing: delayed returns for the May-June filing window are exempt from late fee.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22, applicable to returns filed in the May-June filing window; the amendment is deemed effective from 26th May, 2022.

Pre-verification of business premises required before GST registration when Aadhaar-authenticated details match cancelled registrations.
Notification delegates jurisdictional Proper Officers - Assistant Commissioner, State Tax Officer, Deputy State Tax Officer - to undertake pre-verification of place of business before granting new GST registration where Aadhaar authentication is used and any one of these parameters matches cancelled registration data: place of business, PAN, mobile number, e-mail ID, authorised signatory, or bank account number; effective immediately.

Amendment under section 50 adjusts prescribed figure in a listed notification entry, with retrospective effect applying from notified date.
An amendment under sub-section (3) of section 50 of the Goa Goods and Services Tax Act, 2017 substitutes the figures "24" by "18" in the Table against serial number 2, column (3) of the cited notification; the amendment is deemed to have come into force from the first day of July of the relevant year.

Amendment to GST notification expands functions under Goa GST Rules, provides retrospective effect and preserves specified exceptions.
Amendment under section 146 substitutes the description of functions in the earlier notification to read that, besides furnishing of returns and computation and settlement of integrated tax, all functions provided under the Goa Goods and Services Tax Rules, 2017 are included, subject to the savings in the separately referenced notification; the amendment is deemed effective retrospectively from 22nd June 2017.

Retrospective notification effect: notification treated as in force from commencement date, denying refunds of taxes collected.
The Government of Goa notifies that the earlier rate notification dated 01-10-2019 is deemed to have been in force from 1 July 2017 for all purposes, and that no refund shall be made of tax which has been collected but would not have been so collected had that notification been in force at all material times.

Exemption of unintended fish meal production waste granted for a specified retrospective period; previously collected tax not refundable.
Exempts supplies of unintended waste generated during production of fish meal (heading 2301), excluding fish oil, for the period 1 July 2017 to 30 September 2019, exercised under the Goa Goods and Services Tax Act; no refund shall be made of tax already collected which would not have been collected had the exemption been in force throughout that period.

Late fee waiver for delayed GSTR-4 filings: waiver covers a specified filing window and relieves section 47 late fees.
A finance department notification amends an earlier state GST notification to insert a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period from 1 May 2022 to 30 June 2022, under the State Government's statutory notification power.

Late fee waiver for delayed filing of FORM GSTR-4; relief granted for the specified filing window.
Late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the Financial Year 2021-22 is waived for the period from 1 May 2022 to 30 June 2022 by insertion of an additional proviso in the existing state tax notification.

Late fee waiver for delayed GSTR-4 filing grants temporary relief for the specified financial year within a notified compliance window.
Amendment inserts a proviso under section 128 waiving the late fee under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year; the waiver is limited to a notified compliance window and does not affect other filing or substantive tax obligations under the Act.

Late fee waiver for GSTR-4 filings under section 47 extends relief for delayed returns during the specified May-June period.
Late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 under section 47 is waived for the period from 1 May 2022 to 30 June 2022 by insertion of a proviso into the existing Finance Department notification, effected under section 128 of the Tripura State GST Rules, 2017.

Late fee waiver for GSTR-4 delays under section 47 grants relief for FY2021 22 filings between May and June.
Amendment inserts a proviso waiving the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021 22, effective for the period from 1 May 2022 to 30 June 2022, made under the statutory rule making power on the Council's recommendation.

Commencement of Section 109 deemed effective from 1 May 2022 under a statutory notification appointing its date of force.
Appoints 1 May 2022 as the date on which Section 109 of the Jammu and Kashmir Goods and Services Tax Act, 2017 shall be deemed to have come into force by notification S.O. 262 dated 31 May 2022, issued under section 1A of the Act read with S.O.-3466 (E) dated 5 October 2020.

GST notification amendment adds specific brick and tile tariff entries to the state schedule, effective from the stated date.
Amendment inserts four new table entries into Notification No.14/2019 State Tax covering fly ash bricks or fly ash aggregate and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles, identified by tariff headings for inclusion in the notification's schedule.

GST notification amendment adds specific bricks and tiles to the notified goods list, altering state GST coverage.
Insertion into Notification No. 10/2019 State Tax adds specified goods to the notification Table: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment modifies the Table by inserting these entries after serial number 3 and is deemed effective from the 1st day of April, 2022, under the powers conferred by sub section (2) of section 23 of the Jharkhand GST Act.

Late fee waiver for delayed GSTR-4 filing in a limited compliance window, easing penalty for specific financial year submissions.
Waiver of the late fee payable under section 47 is granted for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the specified limited period by insertion of a proviso amending Notification No. F.12(46)FD/Tax/2017-Pt.III-153.

Power under section 9(1) corrected: notification amended to remove reference to sub section (5) of section 15.
An erratum corrects a prior GST notification by deleting the reference to sub-section (5) of section 15 so the notification is issued solely under the powers conferred by sub-section (1) of section 9; the GST Council recommended the deletion because sub-section (5) of section 15 was not the basis for any power exercised in the original amendment, and the Government issued the correction to rectify that error.