Revocation of registration cancellation allowed subject to filing outstanding returns and payment of all dues within a limited window.
Registered persons whose registration was cancelled under clause (b) or clause (c) of Section 29 on or before 31st December, 2022 and who failed to apply for revocation within the Section 30 time limit may apply for revocation up to 30th June, 2023 only after furnishing returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension is available, and the category includes appeals dismissed for time bar under Section 30(1).

Late fee waiver for GSTR-4 filers submitting returns in the specified window; full waiver where state tax payable is nil.
The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who furnished FORM GSTR-4 for specified past quarters and financial years during 1 April 2023 to 30 June 2023, and fully waives late fee where the total state tax payable in the return is nil; the amendment is effective from 31 March 2023.

GST amendments tighten return filing limits, revise input tax credit rules, and expand consent-based data sharing under the tax portal.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 across registration, return filing, input tax credit, refund, assessment, appellate and penalty provisions. It introduces three-year limits for filing outward supply details, periodic returns, annual returns and e-commerce statements, subject to notified exceptions, and updates provisions on delayed cancellation, refund interest, and valid return filing after assessment. It also inserts data-sharing provisions with consent, revises compounding and prosecution rules, and gives retrospective effect to specified Schedule III entries.

GST threshold reduction lowers the turnover limit in Jharkhand, altering applicability and providing retrospective effect.
Amendment substitutes the words "ten crore rupees" with "five crore rupees" in Notification No. 13/2020 - State Tax, altering the turnover threshold that determines the notification's applicability; the substitution is to take effect from 1st August, 2023, and the notification is declared to be deemed effective from 10th May, 2023, issued under sub rule (4) of rule 48 of the Jharkhand GST Rules, 2017.

Option to pay GST for the specified financial year allows GTAs to opt via Annexure V within prescribed post-registration period.
The notification amends conditions for a GTA's option to pay GST by requiring exercise of the option for the specified financial year by the prescribed deadline, and permitting a GTA that begins business or crosses the registration threshold during a financial year to opt to pay GST for that year by filing a declaration in Annexure V within forty five days of applying for GST registration or within one month of obtaining registration, whichever is later; the amendment is deemed effective from 9 May 2023.

GST turnover threshold amendment lowers the notification limit from ten crore rupees to five crore rupees.
The State Government amended an earlier notification under sub-rule (4) of rule 48 of the Uttarakhand Goods and Services Tax Rules, 2017. With effect from 1 August 2023, the turnover threshold in the notification was reduced by substituting "ten crore rupees" with "five crore rupees". The amendment was made on the recommendations of the Council under the GST framework.

Goods transport agency GST option amended with time limits for declaration and registration-based exercise of choice.
Amendment to the Uttarakhand GST notification governing goods transport agency services inserted additional conditions for exercising the option to pay GST on services supplied by the GTA. The option for Financial Year 2023-2024 had to be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during a financial year may exercise the option by filing a declaration in Annexure V within forty-five days from applying for registration or within one month from obtaining registration, whichever is later.

Extension of deadline under GST notification, substitution made effective retroactively to the prior cutoff.
Amendment substitutes the earlier prescribed compliance cutoff with a later date in the prior commercial taxes notification under the Tamil Nadu GST framework and declares that the notification shall be deemed to have come into force from the earlier cutoff date, thereby giving the substitution retroactive effect.

Extension of compliance deadline: earlier GST notification deadline extended and made retroactive to the prior due date.
The amendment substitutes the previously prescribed date in the proviso of the earlier Commercial Taxes notification with a later date, extending the period specified therein. It states that the notification shall be deemed to have come into force retrospectively from the earlier deadline, making the substituted later date effective from that prior point for all purposes of the original notification.

Extension of deadline for notification under state GST, made retrospective to the original commencement date.
Amendment substitutes the earlier notification's cutoff date with a later cutoff date under the authority of section 148 of the State GST Act, thereby extending the period of applicability. The amendment further provides that the notification as amended shall be deemed to have come into force retrospectively from the original cutoff date specified in the earlier notification.

Extension of deadline for GST notification compliance, substituting the earlier cutoff and made retroactively effective.
The amendment substitutes the previously stated cutoff date in the earlier GST notification with a later date, thereby extending the prescribed deadline for compliance. It further declares that the amended notification shall be deemed to have come into force from the original cutoff date specified in the prior notification.

Extension of compliance deadline: statutory notification substitutes the earlier deadline with a later one and makes it retroactive.
Amendment substitutes the date in the seventh proviso of the earlier notification, replacing the originally specified deadline with a later deadline; made under section 128 and deemed to have come into force from the earlier specified date, the amendment solely alters the operative deadline in that proviso.

One Time Settlement Scheme waives interest and penalty on old tax dues upon full principal payment.
Approval was granted to implement the One Time Settlement Scheme, 2023-24 in Uttarakhand for waiver of interest and penalty on old outstanding dues. The scheme applies to dues created up to 31 March 2023 under the specified tax enactments and operates from 1 July 2023 to 30 September 2023, with power to extend it for a further three months. Full waiver is available only on deposit of the entire principal outstanding amount, irrespective of the amount involved.

Extension of deadline under State GST notification postpones earlier compliance date to a subsequently specified date.
Amendment substitutes the prescribed date in Notification No. 8/2023 State Tax with a newly specified date by Notification No. 26/2023 State Tax; the substitution of the words, letter and figure of the earlier date with the new date is the operative mechanism. The notification states the amendment shall be deemed to have come into force retrospectively from the earlier specified date, fixing the effective commencement of the substituted deadline for all purposes of the principal notification.

Extension of deadline: notification date substituted to 31st August, with effect deemed from 30th June.
Amendment replaces the date "30th day of June, 2023" in Notification No. 08/2023-State Tax with "31st day of August, 2023" and declares the notification shall be deemed to have come into force from the 30th day of June, 2023.

Extension of deadline: proviso date in state GST notification extended and made retroactively effective by amendment.
Power under section 128 of the Meghalaya Goods and Services Tax Act, 2017 is used to amend Notification No. 7/2023 State Tax by substituting the proviso date from the thirtieth day of June to a later day in August, and the amendment is deemed to have come into force with effect from the thirtieth day of June, 2023.

Extension of deadline: the proviso date in the State GST notification is extended to 31st August, 2023.
The amendment substitutes the proviso date in Notification No. 07/2023-State Tax, changing the proviso deadline from the 30th day of June, 2023 to the 31st day of August, 2023, and declares that the notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Extension of GST compliance deadline by statutory amendment, with the substitution given retrospective effect to the prior effective date.
Amendment substitutes the cutoff date in Notification No. 6/2023 State Tax, extending the operative compliance timeline under that notification. It is issued under the statutory power conferred by section 148 of the Meghalaya GST Act and expressly provides that the amendment shall be deemed to have come into force with effect from the original cutoff date specified in the earlier notification.

Amendment of notification deadline extends the stipulated date to 31st August while remaining effective from 30th June.
The amendment replaces the words, letter and figure "30th day of June, 2023" in Notification No. 06/2023 State Tax with "31st day of August, 2023". The notification further provides that it shall be deemed to have come into force with effect from the 30th day of June, 2023.

Extension of statutory deadline: amends prior notification to extend effective date and deem retrospective commencement.
Amendment under section 148 substitutes the earlier cut-off date in Notification No. 3/2023-State Tax with a later date, thereby extending the period of applicability of that notification; the amendment is expressly deemed to have come into force from the original earlier date, preserving retrospective effect and referencing the principal notification published in the Gazette.