GST Rules amendment redefines Authority functions and omits specified rules, effective procedural change in Meghalaya GST framework.
Amendment to the Meghalaya GST Rules, effective 1 December 2022, omits rules 122, 124, 125, 134 and 137; rewords rule 127 by substituting the marginal heading "Duties" with "Functions" and replacing duty-oriented language with an enumerated list of functions for the Authority; and substitutes clause (a) in the Explanation after rule 137 to define "Authority" as the body notified under the Act.

Anti profiteering enforcement empowered: Competition Commission authorized to assess if tax credits or rate cuts reduced prices.
Authorises the Competition Commission to examine whether input tax credits availed or reductions in tax rates have been passed on as commensurate price reductions by registered persons under the Meghalaya Goods and Services Tax regime, following GST Council recommendation and under the State's statutory empowerment.

GST rule amendment revises Authority functions, omits several procedural rules and substitutes the Authority definition.
The amendment omits Rules 122, 124, 125, 134 and 137 of the Sikkim GST Rules, 2017; rewords Rule 127 by changing its marginal heading from "Duties" to Functions and replacing duty-centered wording with a functions-oriented formulation; and substitutes the Explanation clause to redefine "Authority" as the Authority notified under sub-section (2) of section 171 of the Act, with the amendment designated as the Fourth Amendment and a specified commencement date.

Goods and Services Tax Rules amendment omits specified rules and reclassifies the Authority's duties as statutory functions.
The Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2022, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. Rule 127 is amended to describe the Authority's mandate as functions rather than duties, and the Explanation is revised to define "Authority" as the Authority notified under the Act.

Anti profiteering enforcement: Competition Commission empowered to examine pass through of GST input tax credits and rate reductions.
Empowers the Competition Commission of India to examine whether input tax credits availed by registered persons or reductions in tax rates under the Sikkim GST Act have resulted in commensurate reductions in the price of goods or services, on the recommendation of the GST Council and pursuant to section 171(2) of the Sikkim GST Act.

Anti-profiteering enforcement empowers examination of whether tax benefits produce commensurate price reductions for supplied goods and services.
Anti-profiteering enforcement under the Arunachal Pradesh Goods and Services Tax Act, 2017 is assigned to the Competition Commission of India. The Commission may examine whether input tax credit availed by a registered person or a tax-rate reduction has resulted in a commensurate reduction in the prices of goods or services supplied. The notification takes effect from 1 December 2022.

Delegation of Powers: Commissioner authorises test purchase authority to Joint Commissioner to verify tax invoice issuance.
The Commissioner delegates powers under section 5(3) of the Tamil Nadu Goods and Services Tax Act, 2017 to an officer named in the notification to exercise functions under the Act and rules; specifically authorising test purchase operations under Chapter XIV, section 67(12) to verify issuance of tax invoices or bills of supply, with the designated officer being the Joint Commissioner (Territorial); the delegation is effective immediately.

Commencement of amended GST provisions: sections 2-15 (except 13) deemed effective from October first by executive notification.
The Governor, under sub section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2022, appoints the 1st day of October, 2022 as the date on which the provisions of sections 2 to 15, except section 13, shall be deemed to have come into force, by departmental notification of the Department of Excise and Taxation.

Commencement of Section 13: the Punjab GST Amendment provision is deemed to have come into force by notification.
The notification exercises the amendment's commencement power to appoint an earlier date on which the specified provision of the Punjab Goods and Services Tax (Amendment) Act, 2022 is to be deemed to have come into force, effectuated by administrative notification and signed by the Financial Commissioner (Taxation).

GST turnover threshold reduction: applicability threshold lowered from earlier level, increasing taxpayers brought under state GST compliance.
Amendment to the notification made under sub-rule (4) of rule 48 of the Telangana GST Rules, 2017 substitutes the previously stated higher turnover threshold with a lower turnover threshold in the first paragraph of the G.O.Ms.No.99 notification, effective 1 October 2022, thereby expanding the class of taxpayers captured by the State GST requirement.

Commencement of GST amendment provisions: specified sections brought into force while certain clauses remain excluded.
Appoints 1 October 2022 as the date on which sections 1 to 14 of the Nagaland Goods and Services Tax (Sixth Amendment) Ordinance, 2022 shall come into force, excluding clause (c) of section 11 and section 12, and declares the notification to be deemed to have come into force with effect from 1 October 2022.

Commencement of ordinance provisions appointed to take effect retrospectively and specify operative GST amendment sections and applicability.
The State Government appoints 5th July 2022 as the date on which clause (c) of section 11 and section 12 of the Nagaland Goods and Services Tax (Sixth Amendment) Ordinance, 2022 shall come into force, and declares the notification to be effective from that date.

Input tax credit rules updated: reversal and re availment tied to supplier payment and GSTR 3B reporting obligations.
Amendments revise procedural compliance and reporting by adding monthly and quarterly return filing defaults as specified noncompliance grounds, and by restructuring input tax credit reversal and re availment: taxpayers who avail credit but fail to pay the supplier within the prescribed time must reverse equivalent credit and pay interest in FORM GSTR 3B after the specified period, with re availment permitted upon subsequent payment; related amendments omit references to FORM GSTR 2, delete several rules and forms, and modify refund and auto notice terminology.

Commencement of Amendment Act provisions appointed; specified sections of the GST amendment brought into force by official notification.
By official notification under the Amendment Act's commencement power, the government appoints the 1st day of October, 2022, as the date on which the provisions of sections 2 to 19, except sections 12 and 13, shall come into force, effectuating a sectional commencement that brings most amendment provisions into effect while expressly excluding two provisions.

Turnover threshold reduction in Jharkhand GST notification reduces registration limit, changing applicability of state tax provisions.
The amendment substitutes the words "twenty crore rupees" with "ten crore rupees" in the first paragraph of Notification No. 13/2020 - State Tax, by Notification No. 17/2022 under sub rule (4) of rule 48 of the Jharkhand GST Rules, 2017, with effect from 1st October 2022, thereby reducing the turnover threshold for applicability of the specified state GST provisions.

GSTR-9 filing period amendment expands covered months and sets a final late-filing cutoff for returns.
Amendment to FORM GSTR-9 instructions in the Rajasthan GST Rules replaces references to April-September with April-October and specifies that returns for that revised period are treated as filed up to the November late-filing cutoff; identical substitutions are made in multiple table entries.

Appointment of Inspector of Agricultural Income tax as State GST officer enabling Commissioner assigned State Tax functions.
Any person appointed as Inspector of Agricultural Income tax is designated an officer under the West Bengal Goods and Services Tax Act, 2017, and shall perform such functions of State Tax officers as may be assigned by the Commissioner of State Tax; the appointment is declared to have effect from 20th July, 2022.

GST amendment: substitution of fly ash products in rate notification, altering product classification and applicability terms.
The Lieutenant Governor, under the proviso to section 10(1) of the Delhi GST Act, has amended Notification No.14/2019-State Tax by substituting in the TABLE against serial number 4 the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby altering the product description for that serial entry. The amendment is effective from 18th July, 2022 and is framed as a further amendment to the principal notification, which was earlier amended by Notification No.04/2022.

Notification amendment substitutes entry to list fly ash bricks, aggregates and blocks, modifying the GST product description.
The notification amends Notification No. 10/2019-State Tax by substituting, against serial number 4 in the Table, the entry in column (3) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby changing the product description in the notification; the substitution takes effect on 18th July, 2022.

Notification amendment changes the operative deadline under Delhi GST by substituting the date in the sixth proviso.
The notification substitutes the date specified in the sixth proviso of Notification No. 73/2017-State Tax, effecting a change to the operative deadline in that proviso; the amendment is made by the Lieutenant Governor of the National Capital Territory of Delhi under the delegated GST powers on the Council's recommendation and references the principal notification and its earlier amendment.