Registration threshold change under Sikkim GST reduces taxable turnover requirement and narrows registration scope effective August.
Amendment reduces the registration and compliance threshold under the Sikkim Goods and Services Tax by substituting the earlier higher turnover benchmark with a lower turnover benchmark, effective from the first day of August 2023, through an amendment to Notification No. 13/2020 - State Tax.

Registration threshold reduction under state GST rule lowers the taxable turnover threshold effective from August.
The State Government, exercising powers under sub-rule (4) of rule 48 of the Arunachal Pradesh GST Rules, 2017, amends Notification No. 13/2020-State Tax by substituting the earlier threshold amount with five crore rupees; the substitution is effective from 1 August 2023 and follows the Council's recommendation.

Punjab GST Rules amendment confirms retrospective commencement and omits specified rules while redefining Authority and duties.
The Punjab GST (Fifth Amendment) Rules, 2023, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137; retitle rule 127 from "Duties" to "Functions" and replace duty language with "The authority shall discharge the following functions, namely:"; and substitute the Explanation to define Authority as the Authority notified under subsection (2) of section 171 of the Act.

GSTR 9 amendment adjusts GST return period to include April-October 2022 filings submitted by November 30, 2022.
The Punjab amendment revises paragraph 7 of FORM GSTR 9 instructions, replacing references to April-September 2022 with April-October 2022 and specifying that April-October 2022 returns must be filed by 30th November, 2022; corresponding table entries for serial numbers 10-13 are similarly substituted. The rules are titled the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2023 and are deemed effective from 15th November, 2022.

Input tax credit rules revised: non filing triggers disallowance and reversal in returns with re availment on payment.
Amendments expand non compliance triggers to include prolonged non filing for monthly and quarterly filers, remove references to FORM GSTR 2, and require that where input tax credit is availed but the supplier is not paid within the statutory period the recipient must pay an amount equal to the credit with interest in GSTR 3B after the prescribed threshold; subsequent payment to the supplier permits re availment. Several rules and forms are omitted and reversal and refund reporting is realigned to entries in GSTR 3B.

Option to pay GST by GTA requires timely declaration in prescribed annexure when commencing business or crossing registration threshold.
The amendment inserts provisos requiring exercise of the option to pay GST for the Financial Year 2023-2024 by a specified cut-off, and allowing a GTA that commences business or crosses the registration threshold during any financial year to opt to pay GST for that year by filing a declaration in Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

GTA option to pay GST: new proviso lets newly registered or threshold-crossing GTAs opt in by a prescribed declaration timeline.
GTAs may elect to themselves pay GST on their services by exercising the option for the specified Financial Year by the prescribed deadline. A GTA that commences new business or crosses the registration threshold during a Financial Year may opt to pay GST for that Financial 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.

Option to pay GST by Goods Transport Agencies now permitted for new registrants and during initial financial year.
Amendment adds provisos setting that the option for Financial Year 2023-2024 must be exercised by 31st May, 2023, and that a Goods Transport Agency which starts a new business or crosses the registration threshold during a financial year may opt to pay GST on its services for that year by declaring in Annexure V within forty-five days of applying for GST registration or within one month of obtaining registration, whichever is later.

Goods Transport Agency GST payment option allows newly registered GTAs to elect self-payment through a prescribed declaration timeline.
Goods Transport Agencies may elect to pay GST themselves on specified services by using the prescribed declaration mechanism. For financial year 2023-24, the option must be exercised by 31 May 2023. A GTA commencing business or becoming liable for GST registration during a financial year may exercise the option for that year through a declaration in Annexure V within 45 days from applying for registration or one month from obtaining registration, whichever is later.

Option to pay GST by Goods Transport Agencies: new deadlines and Annexure V declaration enable election upon registration.
The notification amends the elective mechanism for Goods Transport Agencies by requiring the option for Financial Year 2023-2024 to be exercised by 31st May, 2023, 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 submitting a declaration in Annexure V within the later of 45 days from applying for GST registration or one month from obtaining registration.

Option to pay GST by goods transport agencies: declaration required within registration period; FY2023 24 option deadline specified.
The amendment requires that the option to pay GST for Financial Year 2023-2024 be exercised by the specified cut-off date, and allows a Goods Transport Agency that commences business or crosses the registration threshold during a financial year to opt to pay GST by making a declaration in Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

Option for GTA to pay GST under forward charge extended, with transitional declaration window for newly registered GTAs.
Amendment extends the mechanism for a Goods Transport Agency to elect the forward-charge option, fixing a final cut-off for exercising the option for the year and adding a transitional route allowing GTAs that start new business or cross the registration threshold to opt to pay tax by submitting Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

GTA option to self pay GST: deadline fixed; new registrants may elect via Annexure V within prescribed post registration period.
The notification amends Notification No. 11/2017-State Tax (Rate) to add provisos allowing GTAs to elect to pay GST themselves: a deadline is prescribed for exercising the option for the financial year, and GTAs that commence business or cross the registration threshold during a financial year may make the election by declaring in Annexure V within the prescribed post registration period measured from registration application or grant.

Waiver of late fee: specified excess late fees for GSTR-3B returns filed within relief window are waived for eligible taxpayers.
Amendment creates a tiered waiver of late fee for delayed FORM GSTR-3B returns: substituted Table (effective 20 May 2021) sets filing windows and waiver periods by aggregate turnover classes; provisos (effective 1 June 2021) waive late fee excesses for returns July 2017-April 2021 filed by 31 August 2021 subject to floor amounts and prescribe specified waiver thresholds for June 2021 onward tax periods according to return type and turnover-based classes.

Self-assessed GST payment statement requirement: furnish FORM GST CMP-08 for the June quarter by the prescribed deadline, effective retroactively.
The amendment requires specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 by 31st July, 2022; the change is made under section 148 of the Punjab GST Act and is deemed effective from 5th July, 2022.

Late fee waiver for delayed GSTR-4 filings restores relief for taxpayers who filed within the specified waiver window.
The Punjab Government amended its notification to waive the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year for the period from 1 May 2022 to 30 June 2022; the amendment is deemed effective from 26 May 2022.

Late fee waiver for delayed annual GST returns: turnover based caps and an amnesty for prior non filers who file by deadline.
The Government rationalises late fee for annual returns under the KS GST Act by prescribing per day rates and turnover linked caps for two classes of registered persons for returns from 2022-23 onwards, deems the notification effective from 31 March 2023, and grants an amnesty for non filers of annual returns for specified earlier years who file between 1 April 2023 and 30 June 2023 by waiving late fee amounts in excess of ten thousand rupees.

Revocation of cancellation of registration allowed with returns filed and tax paid, final deadline applies and no further extension.
A special procedure allows registered persons whose registrations were cancelled under clause (b) or (c) of section 29 on or before 31 December 2022, and who failed to apply within section 30's time limit, to apply for revocation up to 30 June 2023 only after furnishing all returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension is available and appeal rejections for delay under section 107 are included.

Late fee waiver for delayed GSTR 4 filings enables penalty relief when returns are filed within the specified amnesty window.
The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who furnish FORM GSTR 4 for specified past quarters or financial years during the period from 1 April 2023 to 30 June 2023, and provides full waiver where the total state tax payable in the return is nil.

Extension of limitation period for recovery orders under section 73: new extended deadlines for past fiscal years.
Extension of the statutory limitation for issuance of recovery orders under section 73 of the Kerala State Goods and Services Tax Act, 2017 is prescribed for specified past financial years, modifying prior notifications to extend the time limit in sub-section (10) for issuance of orders under sub-section (9) relating to recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised, with the notification effective from a stated retrospective date.