Due date extension for QRMP scheme payments allows deferred deposit of April GST via FORM GST PMT-06 until late May.
Extension granted for QRMP scheme taxpayers to deposit tax for April 2022 in FORM GST PMT-06 until 27th May 2022, exercised under the first proviso to sub rule (3) of rule 61 of the State GST Rules and relating to tax payable under the proviso to sub section (7) of section 39 of the State GST Act, issued on the recommendations of the Council by the Commissioner of State Tax.

Extension of GSTR-3B filing deadline: April returns now due by 24 May 2022 under statutory extension power.
The Commissioner, acting on the Council's recommendations and under statutory extension powers, has extended the due date for furnishing returns in FORM GSTR-3B for April 2022 to 24 May 2022 by notification dated 18 May 2022.

Due date extension for GST PMT-06 payments: April tax deadline moved to a later May date.
Extension granted for the due date to deposit tax in FORM GST PMT-06 for April 2022; taxpayers liable under the proviso to sub section (7) of section 39 may deposit the tax on or before the 27th day of May, 2022.

Due date extension for PMT-06 returns allows deposit of tax liabilities under GST provision to a later deadline.
The Commissioner, invoking the first proviso to sub rule (3) of rule 61 of the Jammu and Kashmir GST Rules, 2017 and on Council recommendations, extends the due date for furnishing the return and depositing tax in FORM GST PMT-06 for the month of April 2022 to permit deposit of tax due under the proviso to sub section (7) of section 39 of the Jammu and Kashmir GST Act, 2017; the notification is effective from 17th May 2022.

Due date extension for FORM GSTR-3B: new final filing date set for April return under state GST authority.
Extension of the due date for furnishing FORM GSTR-3B for April 2022 is authorised by the Commissioner of Taxes of Manipur under the state's GST filing provision and the corresponding procedural rule, effected on the recommendations of the GST Council, and sets a new final date for submission applicable to taxpayers required to file that return in Manipur.

Extension of return due date for FORM GSTR-3B granted; a later deadline applies and is effective immediately.
Extension of the due date for furnishing the return in FORM GSTR-3B for the month of April 2022 is ordered under statutory authority; the Commissioner, on Council recommendation, extended the filing deadline to the twenty-fourth day of May and declared the notification operative from the seventeenth day of May 2022.

Extension of tax deposit due date: April return deposits via FORM GST PMT-06 extended to late May under Karnataka GST rules.
The Commissioner, under the first proviso to sub-rule (3) of rule 61 of the Karnataka GST Rules, 2017 and on Council recommendation, extended the due date for depositing tax payable under the proviso to the return-filing provision in section 39 in FORM GST PMT-06 for April 2022 until 27 May 2022.

Due date extension for GSTR-3B returns allows filing beyond original deadline under statutory provision notified May
The return in FORM GSTR-3B for April 2022 is extended by official notification, exercised under the statutory power for return filing and the corresponding GST rule, issued on the recommendations of the Council and specifying a new deadline for submission of the April 2022 GSTR-3B return by the tax administration authority.

Due date extension for QRMP taxpayers to deposit April tax in FORM GST PMT-06 until 27 May.
Extends the due date for deposit of tax in FORM GST PMT-06 by taxpayers under the QRMP scheme for April, 2022, with the Commissioner invoking the power under the first proviso to sub rule (3) of rule 61 of the Nagaland GST Rules, 2017 and the proviso to sub section (7) of section 39 of the Nagaland GST Act, 2017 to set the extended deadline as 27 May 2022.

Extension of GSTR-3B filing deadline permits delayed submission for April returns under statutory authority and council recommendation.
Extension of the due date for furnishing FORM GSTR-3B for April 2022 is authorised under sub-section (6) of section 39 of the Nagaland GST Act read with sub-rule (1) of rule 61 of the Nagaland GST Rules; the Commissioner, on the Council's recommendation, has set an extended deadline for submission of that return.

Concessional GST rate for bricks with conditions on input tax credit claims and mandatory ITC reversal.
Concessional treatment grants a reduced state tax rate on specified intra-state supplies of bricks and tiles, subject to conditions limiting the claim of input tax credit: credit on inputs or services used exclusively for such supplies must not be claimed, and where inputs or services are used partly for these supplies and partly for other supplies, the credit must be reversed as if the supply were an exempt supply under the reversal rules of section 17(2).

GST rate reclassification shifts specific brick and tile items into a different tax rate category, changing their tax treatment.
The Telangana GST notification amends tax schedules by removing serial numbers 225B-228 from the 2.5% Schedule I and inserting Schedule II entries 176B-176E to classify fly ash bricks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles under the 6% category, identified by HSN codes 6815, 69010010, 69041000 and 69051000. The amendment is effective from the 1st day of April, 2022.

Constitution of Authority for Advance Ruling established with named members; supersedes prior notification and takes effect accordingly.
Constitution of a Tripura Authority for Advance Ruling under Section 96 of the Tripura State GST Act by notification of two specified members - an Additional Commissioner of State Tax and an Additional Commissioner of Central GST - issued by the Finance Department, superseding an earlier notification and specifying the commencement of the reconstituted Authority.

One-Time Settlement of legacy tax arrears permits reduced disputed-tax payment, subject to full and unconditional withdrawal of pending appeals.
Telangana State One-Time Settlement Scheme, 2022 enables settlement of disputed legacy tax arrears, with each assessment year treated separately. Undisputed tax is payable in full, while prescribed portions of disputed tax are payable for different tax categories; interest and penalties are waived and no refund is available. Applications undergo committee scrutiny, followed by payment and withdrawal of applicable appeals. Final settlement follows realisation of the full payable amount and disposal of the matter as withdrawn. Eligible higher-value liabilities may be paid through limited interest-free instalments, with bank interest applicable for further instalments.

FORM GSTR-3B filing deadline for April 2022 was extended under the Telangana Goods and Services Tax framework.
FORM GSTR-3B filing deadline for April 2022 under the Telangana Goods and Services Tax framework was extended to 24 May 2022. The extension was issued by the Commissioner of State Tax, Telangana, on the Council's recommendations, under the statutory return-filing power and the prescribed rule governing FORM GSTR-3B. The extended deadline took effect from 17 May 2022.

GST threshold reduction alters turnover eligibility for State registration and compliance from the notified effective date.
The State amends an earlier notification under the State Goods and Services Tax rules by substituting the previously stated higher turnover threshold with a reduced turnover threshold, effective from the notified effective date, thereby changing which persons meet the threshold for applicability and compliance under the Telangana SGST framework.

Recipient eligibility narrowed: services confined to union territory or local authority; prior governmental entities excluded.
The amendment substitutes the phrase "Union territory or a local authority" for earlier wider terms that included "Governmental Authority" or "Government Entity" in items (iii), (vi), (ix), (x) and (vii) of the Description of Service column, and omits the entries in the Condition column against items (iii), (vi), (vii), (ix) and (x). The changes amend Notification No. 11/2017 and take effect from 1st January 2022.

GST rate amendment reclassifies low-value footwear into a different state tax slab and omits a prior entry.
The State Government amends Notification No.1/2017 by omitting serial number 225 from Schedule I (2.5% rate) and inserting a new serial entry in Schedule II (6% rate) for footwear of sale value not exceeding the specified low-value threshold per pair; the amendment supersedes Notification No.14/2021 and is effective from 1st January 2022.

GST e-invoicing threshold reduced under Uttarakhand rules, substituting the earlier turnover limit from fifty crore rupees to twenty crore rupees.
The Uttarakhand Goods and Services Tax Rules, 2017 were amended to revise the turnover threshold in the earlier notification. With effect from 1 April 2022, the words "fifty crore rupees" in the first paragraph were substituted with "twenty crore rupees". The amendment was made under sub-rule (4) of rule 48 on the recommendation of the Council.

Threshold reduction for GST registration narrows taxable turnover threshold, effective April first, 2022, altering prior notification.
Exercising powers under sub-rule (4) of rule 48 of the Assam Goods and Services Tax Rules, 2017, the Government substitutes the words "fifty crore rupees" with "twenty crore rupees" in the first paragraph of Notification No. FTX. 56/2017/Pt-II/545 dated 22nd May, 2020, with effect from the 1st day of April, 2022, and declares the notification deemed issued on the 24th day of February, 2022.