Late fee waiver for GSTR-4 filing granted by notification under TN GST Act for a specified relief period.
An amendment inserts a proviso waiving late fee for delay in furnishing FORM GSTR-4 for the 2021-22 financial year for the period from 1 May 2022 to 30 June 2022; the change is made under the Tamil Nadu GST Act and is deemed effective from 26 May 2022.

Late fee waiver for delayed GSTR-4 filing grants temporary relief from late fees under amended state GST notification.
Waiver of the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is provided for a specified relief period by inserting a proviso in the existing notification, thereby relieving taxpayers from late fee charges for delays within that period.

Waiver of late fee for delayed filing of Form GSTR-4 provides temporary relief under a state GST amendment.
A proviso was inserted into the existing notification to waive the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the financial-year return, the exemption applying only for the specified relief window and thereby altering late-fee liability for that return type.

Disallowance of fraudulent input tax credit debits in electronic credit ledger authorised to assistant commissioners to prevent refunds.
The amendment substitutes the Table in Notification No. 4 of 2020 effective 25.05.2022 to empower specified Assistant Commissioners and designated divisional officers to disallow or allow debits equivalent to fraudulent input tax credit in the electronic credit ledger when used to discharge tax liabilities or to claim refunds of unutilized amounts, including cases identified as bill trading by the intelligence wing.

Cancellation or suspension of registration: Assistant Commissioner in Divisional Intelligence Wing authorised for bill trading enforcement immediately.
The Assistant Commissioner (Adjudication/Investigation) in the Divisional Intelligence Wing is designated as the proper officer authorised to exercise powers and perform functions under the GST provisions relating to cancellation or suspension of registration and revocation of cancellation of registration in respect of registered persons found to be indulging in bill trading activities; the notification is effective immediately.

Composition tax goods list expanded to include fly ash bricks, building bricks, and earthen or roofing tiles.
Expansion of the composition tax goods list under the Uttarakhand Goods and Services Tax framework by inserting additional specified goods into the relevant table of the earlier notification. The added entries cover 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 given deemed effect from 1 April 2022.

Concessional State GST rate for specified bricks and tiles is subject to input tax credit reversal conditions.
Concessional State GST rate of 3% is prescribed for specified intra-State supplies, including fly ash bricks, building bricks, and roofing tiles, subject to the annexed condition on input tax credit. The condition bars credit on inputs or input services used exclusively for such supplies and requires reversal of proportionate credit where inputs or services are used partly for such supplies and partly for other eligible supplies. Tariff classifications are to be interpreted under the Customs Tariff Act, 1975.

GST rate amendment reclassifies bricks, fly ash products and roofing tiles into the higher tax schedule.
Uttarakhand SGST rate structure was amended by omitting specified entries from Schedule I carrying 2.5% tax and inserting new entries into Schedule II carrying 6% tax. The amendments covered 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 notification was deemed to come into force from 1 April 2022.

Extension of GST payment due date for QRMP taxpayers - April payment in FORM GST PMT-06 permitted until the extended deadline.
The Chief Commissioner, under the first proviso to sub-rule (3) of rule 61 of the Andhra Pradesh GST Rules and on GST Council recommendations, extends the due date for taxpayers under the QRMP Scheme to deposit tax in FORM GST PMT-06 for April 2022 until 27 May 2022.

Due date extension for GSTR-3B filing under AP GST Act granted following GST Council recommendation and rule-based authority.
Extension of the due date for furnishing returns in FORM GSTR-3B for April 2022 is authorised by the Chief Commissioner of State Tax for Andhra Pradesh on the recommendation of the Goods and Services Tax Council, exercising powers under section 39(6) of the Andhra Pradesh GST Act, 2017 read with rule 61(1) of the Andhra Pradesh GST Rules, 2017, and referencing a central government notification.

Aadhaar authentication exemption covers non citizens, government departments, local authorities, statutory bodies and public sector undertakings.
Notification exempts specified classes from sub-section (6B) and sub-section (6C) of section 25 of the Delhi GST Act, superseding the 2020 notification and applying prospectively. Exempted categories are non citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's specified registration provision.

Extension of GST payment deadline: FORM GST PMT-06 for April now payable until 27 May under section 39 proviso.
The due date for deposit of tax payable in FORM GST PMT-06 for April 2022 is extended until 27 May 2022. The extension covers tax payable under the proviso to sub section (7) of section 39 of the Mizoram GST Act, 2017 and is made under the first proviso to sub rule (3) of rule 61 of the Mizoram GST Rules, 2017, on the recommendation of the Council.

GST payment deadline extension under the QRMP scheme for April 2022 tax in FORM GST PMT-06
Extension of the due date for depositing tax in FORM GST PMT-06 for April 2022 under the QRMP scheme until 27 May 2022. The Commissioner, on the Council's recommendations and under the relevant GST Rules, extends the time for payment of tax due under the proviso to section 39(7) of the Uttar Pradesh Goods and Services Tax Act, 2017, with deemed effect from 17 May 2022.

GST return filing deadline extension for FORM GSTR-3B for April 2022, with retrospective effect from 17 May 2022.
Extension of the due date for furnishing the return in FORM GSTR-3B for the month of April 2022 till 24 May 2022 under the Uttar Pradesh Goods and Services Tax framework. The notification is stated to be effective retrospectively from 17 May 2022.

GST payment due date extended for QRMP taxpayers to file FORM GST PMT-06 under Assam GST rule.
The Principal Commissioner of State Tax, Assam, under the proviso to sub-rule (3) of Rule 61 and the proviso to sub-section (7) of Section 39 of the Assam GST Act, has extended the due date for depositing tax in FORM GST PMT-06 for April, 2022; taxpayers under the QRMP scheme may deposit that tax until 27 May 2022, the notification being deemed issued on 17 May 2022.

Extension of return filing deadline for GSTR-3B April-due date extended under statutory provision and council recommendation.
The Principal Commissioner of State Tax, Assam, extended the due date for furnishing Form GSTR-3B for April 2022 until the 24th day of May, 2022, by Notification No. 48/2022-GST, issued under the Assam Goods and Services Tax Act and Rules on the recommendations of the Council; the notification is deemed to have been issued on 17 May 2022.

GST payment deadline extension for QRMP scheme taxpayers permits deposit in FORM GST PMT-06 until the revised date.
The Commissioner, under the first proviso to sub-rule (3) of rule 61 of the West Bengal GST Rules and on Council recommendations, extends the due date for depositing the tax payable under the first proviso to sub-section (7) of section 39 in FORM GST PMT-06 for April 2022 until the 27th day of May, 2022.

Due date extension for GSTR-3B: filing for April deferred to 24 May under GST rule authority.
Extension of the due date for furnishing FORM GSTR-3B for April 2022 to 24 May 2022 is effected by a Commissioner of State Tax notification invoking sub section (6) of section 39 of the West Bengal GST Act read with sub rule (1) of rule 61 of the West Bengal GST Rules, based on the Council's recommendation.

Extension of return filing deadline: Form GSTR-3B due date for April moved to a later specified date.
The Commissioner, invoking powers under the Tripura Goods and Services Tax Act and Tripura GST Rules and on the Council's recommendation, extended the due date for furnishing the monthly return in Form GSTR-3B for April 2022 to 24 May 2022 by notification dated 18 May 2022.

Extension of due date for depositing tax in FORM GST PMT-06 granted for April returns under SGST rules.
The Commissioner, acting under the provisional power conferred by the State GST Rules and on the Council's recommendation, has extended the deadline for depositing tax liability required under the proviso to the return-filing obligation via FORM GST PMT-06 for the month of April 2022.