Commencement of GST amendment provisions: most sections brought into force while one section remains excepted under notification.
The notification appoints 1 October 2022 as the date on which the provisions of the APGST (Amendment) Act, 2022 specified as Sections 2 to 15 (except Section 13) shall come into force, issued under sub section (2) of section 1 and published in the Extraordinary Gazette.

Due date extension for GSTR-3B: filing deadline for September returns shifted to a later date under state notification.
The state government, invoking sub section (6) of section 39 of the Andhra Pradesh Goods and Services Tax Act, 2017 and acting on the Goods and Services Tax Council's recommendation, promulgated a gazetted notification extending the due date for furnishing FORM GSTR-3B by registered persons required to file under sub section (1) of section 39 read with clause (i) of sub rule (1) of rule 61 of the Andhra Pradesh GST Rules, 2017 for the month of September 2022 to the revised deadline specified in the notification.

GST procedural amendments revise return filing defaults, input tax credit reversal mechanics, and prescribed return forms
Amendments revise GST procedural rules by defining return filing defaults for monthly and quarterly filers, setting the effective date with retrospective operation from 1 October 2022, restructuring input tax credit reversal mechanics to require payment of availed credit plus interest in GSTR 3B after 180 days if supplier payment is not made (with re availment upon subsequent supplier payment), and omitting specified rules and forms while shifting certain reporting and reversal obligations into FORM GSTR 3B.

GST rule amendments modify functions, omit several procedural rules, and redefine Authority and its functions.
Chhattisgarh's Fourth Amendment to the GST Rules omits rules 122, 124, 125, 134 and 137; substitutes the marginal heading of rule 127 from "Duties" to "Functions" and rephrases its operative language to require that the Authority "shall discharge the following functions"; and replaces the Explanation to clarify that "Authority" means the Authority notified under the statute governing such notifications, with the amendment deemed operative from the first day of December, 2022.

Goods and services tax rules updated for return defaults, input tax credit compliance, refunds, and form-based filing changes.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 October 2022, revising registration cancellation grounds for non-furnishing of returns, updating input tax credit and return provisions by removing references to FORM GSTR-2, modifying reversal and re-availment rules, expanding refund provisions to include balance in the electronic cash ledger, aligning rule 96 with FORM GSTR-3B, omitting certain forms and rules, and making related consequential amendments.

GST rules amendment redefines Authority, replaces duties with functions, and omits specified procedural rules.
The amendment omits specified rules, substitutes the marginal heading to replace "Duties" with "Functions", replaces language turning duties into functions the Authority must discharge, and amends the Explanation to define "Authority" as the body notified under the Act; the changes reframe obligations and excise certain procedural provisions.

GSTR-9 filing period amended to include April through October, with extended filing deadline for affected tax periods under GST rules.
The Rules amend FORM GSTR-9 Instructions paragraph 7 and the Table by substituting references to the previous April-September period with wording covering April through October and specifying filing up to an extended November deadline; substitutions apply to serial entries 10, 11, 12 and 13.

Reconstitution of Appellate Authority under GST clarifies designated officers and territorial jurisdiction with immediate effect.
The Commissioner, exercising powers under the Act and rules, has superseded the earlier notification and reconstituted the Appellate Authority, preserving prior acts or omissions, and declares immediate commencement. The Authority consists of two Additional Commissioners assigned respectively to North and South Goa and the Deputy Commissioner (Legal) covering the entire State.

GST Rules amendment: omission and restructuring of specified procedural rules and revised Authority functions and definition.
The Gujarat GST (Fourth Amendment) Rules, 2022, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137 of the 2017 Rules; amend rule 127 by changing the marginal heading from "Duties" to "Functions" and substituting the duty clause with a functions clause; and replace Explanation clause (a) after rule 137 to define "Authority" as the Authority notified under subsection (2) of section 171 of the Act.

Form GSTR-9 filing period revised to include April-October; affected returns may be filed by 30th November.
The Gujarat GST (Third Amendment) Rules, 2022, effective from 16 November 2022, amend FORM GSTR-9 instructions to change the reporting period to April 2022 through October 2022 and allow filing of those returns up to 30th November 2022. The amendment substitutes corresponding wording in paragraph 7 and the Table for serial numbers 10-13 to reflect the extended period and the specified filing deadline.

GSTR-9 filing period extended to include April-October returns, with filings accepted up to end-November.
Amends FORM GSTR-9 instructions and table entries to replace references to April-September, 2022 with April-October, 2022 and to treat returns filed up to 30th November, 2022 as within that period; the amendment takes effect from 15th November, 2022.

Amendment of Goa GST Rules revises Authority functions, omits several rules and redefines 'Authority' in the Explanation.
The amendment, effective 1 December 2022, omits several specified rules, substitutes a marginal heading to replace the term "Duties" with "Functions", replaces a duty-prescribing phrase with a functions-enumerating formulation for the Authority, and amends the Explanation to define "Authority" as the body notified under the statute.

GSTR-9 filing period revised to include April to October, with filing deadline extended to November.
The Maharashtra GST (Third Amendment) Rules, 2022 amend FORM GSTR-9 instructions by replacing references to April-September with April-October and updating Table entries for serial numbers 10-13 to reflect that returns for the revised April-October period are to be filed up to 30th November, 2022, with the rules effective from 15th November 2022.

Extension of GSTR-1 filing deadline for taxpayers in specified districts, deadline moved to the following month's thirteenth day.
The notification inserts a proviso extending the time-limit for furnishing details of outward supplies in Form GSTR-1 for the tax period November 2022 for registered persons required to file returns whose principal place of business is in specified districts of a neighbouring State, extending the deadline to the thirteenth day of the month succeeding that tax period.

FORM GSTR-1 filing deadline for November 2022 is extended for eligible registered persons in specified Tamil Nadu districts.
The amendment extends the deadline for furnishing outward-supply details in FORM GSTR-1 for the November 2022 tax period until the thirteenth day of the succeeding month. It applies to registered persons under the regular return-filing framework whose principal place of business is in the specified districts of Tamil Nadu.

Time limit extension for GSTR-1 filings: November 2022 deadline moved to the 13th of the succeeding month for specified districts.
The Commissioner has inserted a proviso extending the time limit for furnishing details of outward supplies in Form GSTR-1 for the tax period November 2022. The extension covers registered persons required to file returns whose principal place of business is in the specified districts of the State and sets the deadline as the thirteenth day of the month succeeding the said tax period.

Pass-through of tax benefit: Authority empowered to compel price reductions and return excess tax collected.
Substituted rule defines the Authority's functions: determine if tax-rate reductions or input tax credit benefits were passed to recipients via commensurate price reductions; identify registered persons who failed to pass benefits; order price reductions; direct return of unpassed amounts with interest at eighteen percent or deposit into the Fund when return is not claimed or recipient unidentifiable; impose penalties and cancel registration; and furnish quarterly performance reports to the Council.

GST rules amendment updates Authority functions, omits specified rules and redefines Authority under the Act.
The notification omits Rules 122, 124, 125, 134 and 137; amends Rule 127 by changing the marginal heading from "Duties" to "Functions" and replacing duty language with a provision that the Authority shall discharge specified functions; and substitutes clause (a) of the Explanation after Rule 137 to define "Authority" as the authority notified under sub section (2) of Section 171 of the Act. The amendments take effect from the first day of December, 2022.

Designation of authorized officer: Additional Commissioner assigned functions under Section 48 and specified GST rules.
The Commissioner, exercising powers under Section 5 of the Tamil Nadu GST Act and specified GST Rules, designates the Additional Commissioner (Review, Appeal and Revision) as the authorized officer to perform functions under Section 48 of the Act and sub-rule (2) and (4) of Rule 83 and sub-rule (2) of Rule 83B of the Rules, superseding Notification No. 13/2019 insofar as not already acted upon, with immediate effect.

Delegation of powers to Additional Commissioner (Revenue, Collection and Monitoring) under TNGST Act; effective immediately.
Powers conferred on the Commissioner under the proviso to sub section (1) of Section 30 of the Tamil Nadu Goods and Services Tax Act, 2017 are delegated by the Commissioner under sub section (3) of Section 5 to the Additional Commissioner (Revenue, Collection and Monitoring), and the notification states that this delegation shall come into force with immediate effect.