Commencement of GST rule provisions notified, applying specified sub rules of Punjab GST Amendment Rules from the appointed date.
Notification designates the commencement date for specified provisions of the Punjab Goods and Services Tax (Fourteenth Amendment) Rules, 2022. The Governor, on the Council's recommendation, notifies that sub-rule (3), sub-rule (4), clause (i) of sub-rule (7) and sub-rule (8) of rule 2 of the Amendment Rules shall come into force from the appointed date, under authority of rule 1(2), as recorded by the Department of Excise and Taxation.

GSTR-9 filing period extension allows return for the additional month with an extended filing deadline for affected taxpayers.
Amendment modifies FORM GSTR-9 instructions and table entries to extend the reference period to include an additional month and prescribes that returns for that extended period be filed by the specified November deadline; selected table rows (serial numbers 10-13) are updated accordingly. The change is effected under the State GST Act and is deemed to have come into force from the stated mid November commencement date.

GSTR-9 Amendment updates return period to include April-October filings with a last filing date of November 30.
The Karnataka GST (Fifth Amendment) Rules, 2022 amend paragraph 7 of the Instructions to FORM GSTR-9, substituting prior period references with "of April, 2022 to October, 2022 filed upto 30th November, 2022" and making corresponding substitutions in the Table for serial numbers 10-13 to reflect the April-October period with the stated filing cutoff.

Advance Ruling Authority reconstitution under section 96 and rule 103; prior notification superseded and membership revised.
Reconstitution of the Jammu and Kashmir Goods and Services Tax Advance Ruling Authority is made under section 96 of the J&K GST Act, 2017 read with rule 103 of the J&K GST Rules, 2017, superseding SRO-534 dated 29-12-2017 and specifying two members: the Additional Commissioner, State Taxes (Tax Planning, Policy and Advance Ruling) and the Joint Commissioner, CGST Commissionerate, Jammu.

Advance Ruling Authority reconstitution under GST law; composition updated and prior notification superseded by government notification.
Advance Ruling Authority reconstituted under the Jammu and Kashmir GST framework, exercising statutory powers to amend membership and replace the prior SRO 534 notification; composition now specifies an Additional Commissioner (State Taxes) for tax planning, policy and advance ruling and a Joint Commissioner from the CGST Commissionerate as members, establishing the personnel structure to process advance rulings under the regional GST regime.

Authority for Advance Ruling reconstituted under section 96; two members appointed to the advance ruling body.
Reconstitution of the Delhi Authority for Advance Ruling is effected under section 96 of the Goods and Services Tax Act by superseding a prior notification; it takes immediate effect and specifies two members: a Central Government nominee appointed as member of the Central Government and a State Government nominee appointed as member of the State Government, identifying their offices and nomination basis as the operative appointments.

Commencement of SGST amendment: specified sections activated from the appointed date, excluding one clause and one section.
The State Government appoints 1st day of October, 2022 as the date on which sections 2 to 15 of the Tripura State Goods and Services Tax (Fifth Amendment) Act, 2022 shall come into force, excluding clause (c) of section 12 and section 13, by notification under sub section (2) of section 1 of the Act.

Commencement of GST amendment provisions appointed to take effect by state notification specifying operative date.
The State Government, invoking sub section (2) of section 1 of the Tripura State Goods and Services Tax (Fifth Amendment) Act, 2022, appoints the 5th day of July, 2022 as the date on which clause (c) of section 12 and section 13 of the Amendment Act shall come into force, by notification issued by the Finance Department dated 2nd December, 2022.

Input tax credit compliance requires reversal with interest for unpaid supplier invoices, while obsolete return forms and matching rules are removed.
The amendments strengthen return-filing compliance and revise input tax credit procedures. Registration may be cancelled for continuous non-furnishing of monthly returns for six months or quarterly returns for two tax periods. Input tax credit availed on supplies not paid within 180 days must be paid back with applicable interest through FORM GSTR-3B, subject to re-availment after payment. References to FORM GSTR-2 are removed, discontinued return-related rules and forms are omitted, and refund claims may include electronic cash ledger balances.

GSTR-9 filing period updated: returns now reference April-October with a specified filing deadline for affected months.
The Goa GST Rules amendment substitutes references in FORM GSTR-9 paragraph 7 and its Table so that periods denoted as April to September 2022 are replaced by April to October 2022 with a filing cut off of 30th November, 2022, and the amendment is effective from 15th November, 2022.

Amendment to GST Rules redefines authority functions, omits specified procedural rules and updates authority definition.
The notification amends the 2017 GST Rules under statutory rulemaking power by omitting rules 122, 124, 125, 134 and 137; revising rule 127 to change the marginal heading from "Duties" to Functions and to replace duty language with an explicit statement that the Authority shall discharge specified functions; and substituting the Explanation's clause (a) to define "Authority" as the body notified under the Act. These changes take effect from the commencement date stated in the notification.

GST rule amendments revise Authority functions, omit specified procedural rules, and redefine Authority under central law.
The amendment omits certain specified rules, replaces the marginal heading in rule 127 from "Duties" to "Functions" and substitutes duty-oriented wording with a functions-based formulation. The Explanation is revised to redefine "Authority" to mean the Authority notified under the corresponding provision of the Central Goods and Services Tax Act, aligning state rule terminology with the central statutory reference.

GST rule functions redefinition: Authority functions restated and several rules omitted under Odisha GST amendment.
The Odisha GST amendment omits rules 122, 124, 125, 134 and 137 and revises rule 127 by changing the marginal heading from "Duties" to "Functions" and substituting the operative wording so the authority "shall discharge the following functions". The Explanation's clause (a) is replaced to define Authority as the authority notified under sub section (2) of section 171 of the Act. The amendment is made under section 164 of the Act and is effective from the notified commencement date.

GSTR-9 filing period amendment updates covered months and prescribes a specified late filing cutoff for returns.
The Sixth Amendment updates FORM GSTR-9 instructions by substituting references to the period April-September, 2022 with April-October, 2022 filed upto 30th November, 2022 in paragraph 7, and similarly replaces period entries in the Table (second column) for serial numbers 10-13 with April, 2022 to October, 2022 filed upto 30th November, 2022, effecting an updated filing window and cutoff.

GSTR-9 filing period amended to include an additional month, permitting returns filed by the specified extended deadline.
The amendment revises FORM GSTR-9 instructions by replacing references to April-September, 2022 with April-October, 2022 and specifying a filing cutoff of up to 30th November, 2022 for the affected table entries (serial numbers 10-13), implemented under section 164 of the Mizoram GST Act and effective on publication in the Official Gazette.

GSTR-9 filing period extended to include April to October 2022; returns permitted until 30 November.
The amendment to the GST rules revises FORM GSTR-9 instructions and table entries to replace references to April-September 2022 with April-October 2022 and to allow filing of those returns up to 30th November 2022, with the change made under the State's rulemaking power and effective from publication in the Gazette.

GST Rules amendment clarifies the Authority's functions and omits several specified procedural rules effective upon commencement.
Amendment omits specified rules of the Tamil Nadu GST Rules and revises rule 127 by replacing the heading "Duties" with Functions and substituting duty language with "The authority shall discharge the following functions, namely:-". The Explanation's clause (a) is substituted to define Authority as the Authority notified under sub section (2) of section 171 of the Act.

Waiver of penalty for non compliance with dynamic QR code extended, shifting effective compliance date and providing retroactive effect.
Amendment substitutes specified calendar dates in a prior notification to extend the waiver of penalty for non-compliance with dynamic QR code requirements and declares that the substitutions operate retrospectively from the original notification's date, effecting a later waiver cut off and a shifted commencement date for compliance obligations.

Extension of return filing deadline for GSTR-3B: September returns allowed until a subsequently notified date.
The State Government, exercising its statutory extension power, extended the due date for furnishing FORM GSTR-3B for registered persons required to file under the Chhattisgarh GST rules for the month of September 2022 to the 21st day of October 2022, and declared the notification effective from that date.

Input tax credit pass-through: Competition Commission empowered to examine if tax credits or rate cuts led to commensurate price reductions.
Empowers the Competition Commission to examine whether input tax credits availed by a registered person or reductions in the tax rate have resulted in a commensurate reduction in the price of goods or services supplied by that person, with the State Government conferring this investigatory competence on the Commission on the recommendation of the Council and specifying the commencement date for the empowerment.