Threshold reduction for GST composition eligibility lowers turnover requirement, changing eligible taxpayers and compliance obligations.
The Government of Gujarat amends Notification No. 13/2020 State Tax by substituting the words "ten crore rupees" with "five crore rupees" in the first paragraph under sub rule (4) of rule 48 of the Gujarat GST Rules, 2017, thereby lowering the turnover threshold under that provision; the substitution is effective from 1st August, 2023.

GST rules amendment omits specified procedural rules and redefines Authority and its functions under the Act.
The amendment omits rules 122, 124, 125, 134 and 137; substitutes the marginal heading of rule 127 from "Duties" to "Functions" and replaces duty language with function oriented wording; and substitutes the Explanation clause to define Authority as the Authority notified under sub section (2) of section 171 of the Act.

GSTR-9 filing period amended to include April-October 2022, allowing filing until 30th November 2022 for annual returns.
The amendment to the Jharkhand GST Rules revises FORM GSTR-9 Instructions (paragraph 7) and the Table entries for serial numbers 10-13 to change the reporting period to April, 2022 to October, 2022 and to allow filings up to 30th November, 2022, with the amendment effective from 15th November, 2022.

Extension of GSTR-3B filing deadline for specified registered persons; due date deferred by state notification.
The Commissioner, exercising powers under the Jharkhand GST Act and on the Council's recommendation, extends the due date for furnishing the return in Form GSTR-3B for registered persons required to file under the applicable return-filing rule, and declares the extension effective from the 21st day of October, 2022.

GST threshold reduction lowers turnover limit for registration and compliance, altering eligibility and reporting obligations.
Amendment reduces the turnover-based eligibility threshold in the cited Haryana SGST notification by substituting the previous higher turnover description with a lower one in the first paragraph of that notification, thereby changing registration and compliance applicability for taxpayers whose turnover falls between the old and new limits.

Revocation of GST registration cancellation made available under a special procedure for specified registered persons subject to compliance conditions.
Special procedure is prescribed for revocation of cancellation of GST registration for registered persons whose registration was cancelled under section 29(2)(b) or 29(2)(c) on or before 31 December 2022 and who did not apply for revocation within the time allowed under section 30. Such persons may apply up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and payment of tax, interest, penalty and late fee. No further extension is available.

Time limit extension for GST order issuance under section 73 covers unpaid tax and wrongful input tax credit.
Extension of the time limit for issuance of orders under section 73 of the Uttarakhand Goods and Services Tax Act, 2017 is provided for recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised, for specified earlier financial years. The time limit under sub-section (10) of section 73 for orders under sub-section (9) is extended up to 31 December 2023 for financial year 2017-18, up to 31 March 2024 for financial year 2018-19, and up to 30 June 2024 for financial year 2019-20.

Late fee waiver for GST returns under section 44 applies with turnover-based limits and transitional relief for earlier years.
Late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived, in excess of prescribed amounts, for returns furnished under section 44 for the financial year 2022-23 onwards. For smaller registered persons, the payable late fee is twenty-five rupees per day, and for persons with higher turnover up to twenty crore rupees, it is fifty rupees per day, each subject to a maximum of 0.02 per cent of turnover in the State. Returns for financial years 2017-18 to 2021-22 furnished between 1 April 2023 and 30 June 2023 are waived beyond ten thousand rupees.

Late fee waiver for delayed GSTR-4 filings extends partial relief above the threshold and full waiver for nil tax returns.
Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived for registered persons who furnished FORM GSTR-4 belatedly between 1 April 2023 and 30 June 2023 for the specified quarters and financial years. The waiver applies to late fee in excess of two hundred and fifty rupees, and the late fee is fully waived where the total state tax payable in the return is nil.

Best judgment assessment withdrawal through return filing and payment of interest and late fee under GST notification.
Registered persons who failed to furnish a valid return within thirty days from service of a best judgment assessment order under section 62 on or before 28 February 2023 are covered by a special withdrawal mechanism. The assessment order is deemed withdrawn if the return is furnished on or before 30 June 2023, accompanied by payment of interest under section 50(1) and late fee under section 47, regardless of any appeal under section 107.

Late fee waiver for delayed final return filing in GSTR-10 applies to excess amount beyond five hundred rupees.
Waiver of excess late fee is granted for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but file it during the period from 1 April 2023 to 30 June 2023. The waiver applies only to the amount of late fee under the Goods and Services Tax law that is in excess of five hundred rupees, reflecting a limited concession for delayed submission of the final return.

Aadhaar-based authentication requirement expanded for GST registration, and an ITC reversal and mismatch recovery procedure introduced.
The amendment requires biometric-based Aadhaar authentication, photographic capture and verification of original documents at notified Facilitation Centres for Aadhaar-identified GST applicants, and provides for reversal of input tax credit where the supplier fails to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment permitted upon the supplier filing; it also establishes a system-generated intimation (FORM GST DRC-01B) for differences between FORM GSTR-1/IFF and FORM GSTR-3B, requiring payment via FORM GST DRC-03 or an explanation within seven days, failing which recovery follows.

Form GSTR-9 reporting period extended to April-October 2022 with filing permitted up to 30 November 2022.
The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2023 take effect from 15 November 2022 and amend FORM GSTR-9 Instructions: all references to "April, 2022 to September, 2022" are replaced with "April, 2022 to October, 2022 filed upto 30th November, 2022," impacting paragraph 7 and Table entries for serial numbers 10-13.

Input tax credit reversal required when payment to supplier is not made; re credit allowed on subsequent payment; returns and forms adjusted
The amendment revises compliance categories, removes references to FORM GSTR 2, shifts reporting and reversal of input tax credit to FORM GSTR 3B, and prescribes that a registered person who avails input tax credit but fails to pay the supplier within the statutory period must pay an amount equal to that credit with interest through FORM GSTR 3B, while permitting re availment of the credit upon subsequent payment to the supplier.

Territorial jurisdiction in GST: precise charges and circles defined and a state-wide Large Taxpayer Unit established effective immediately.
The notification specifies territorial jurisdictions for GST administrative units by setting precise boundaries for individual Charges and grouping those Charges into named Circles; it also declares that the Large Taxpayer Unit has jurisdiction across the entire State. The instrument revises earlier departmental notification arrangements, bases delimitations on physical and administrative landmarks, and is effective immediately for operational purposes of GST administration.

Option to pay GST under forward charge extended; new GTAs may opt within the prescribed registration period.
Extends the deadline for Goods Transport Agencies to exercise the option to pay GST under the forward charge mechanism to 31st May for the financial year, and allows a GTA that commences business or crosses the registration threshold during a financial year to opt to pay GST for that year by declaring in Annexure V within the later of forty-five days from applying for registration or one month from obtaining registration.

GST rate amendment adds Rab other than pre-packaged and labelled to the State tax schedule, altering taxable classification.
The State GST rate schedule is amended to insert "Rab, other than pre-packaged and labelled" as an additional entry against S. No. 94 of Notification No. 2/2017-State Tax (Rate). The amendment is made under the powers of section 11 of the Delhi Goods and Services Tax Act, 2017 on the Council's recommendation and takes effect from the 1st day of March, 2023.

Educational institution status extended to government testing agencies for conduct of entrance examinations, treating them as service providers.
The notification inserts a new clause clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions, thereby qualifying such government-established testing bodies for the specified supply treatment under the State Tax (Rate) notification.

Amendment under section 96: substitution of an officer in Maharashtra GST notification updating Joint Commissioner designation.
Amendment under section 96 of the Maharashtra Goods and Services Tax Act, 2017 substitutes the Sr. No. (1) entry in Notification No. MGST.1017/C.R.193/Taxation-1 (dated 24 October 2017) with: "(2) Shrimati. Rajeshree Girish Nadgauda, Joint Commissioner of State Tax and", effected by Notification No. MGST-1023/C.R.21/Taxation 1 dated 24 May 2023 and published in the Government Gazette.

Extension of return filing deadline: GSTR-1 for registered persons based in Manipur extended to a notified later date.
The notification amends an earlier Sikkim SGST notification to extend the time for furnishing outward supply details in FORM GSTR-1 for the tax period April, 2023 for registered persons required to file under section 39(1) whose principal place of business is in Manipur, by permitting submission until the thirty first day of May, 2023; the amendment takes effect from the eleventh day of May, 2023.