GST compliance rules updated for suspension revocation, refund processing, interest calculation, and annual return reporting requirements.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revise registration suspension, invoice declarations, re-credit of erroneous refunds, payment modes, interest calculation on delayed tax payment and wrongly availed input tax credit, export refund procedures, and annual return reporting. The amendments also update FORM GSTR-3B, FORM GSTR-9, FORM GSTR-9C, FORM GST PMT-03A, FORM GST PMT-06, FORM GST PMT-07, FORM GST PMT-09 and FORM GST RFD-01, while omitting rule 95A and FORM GST RFD-10B with retrospective effect.

Commencement of Uttar Pradesh GST amendment provisions set for sections 2 to 15 with specific exclusions.
Commencement is fixed for the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 by appointing 1 October 2022 as the date on which sections 2 to 15 are deemed to have come into force, subject to the express exclusion of clause (c) of section 12 and section 13. The notification operates as the statutory commencement instrument for the amendment Act and identifies the precise provisions brought into force from the specified date.

Retrospective commencement of GST amendment provisions fixes the appointed date for key Uttar Pradesh tax changes.
Section 12 and section 13 of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 are brought into force retrospectively by notification, with the appointed date fixed as 5 July 2022. The notification declares that clause (c) of section 12 and section 13 are deemed to have come into force from that date.

Tariff amendment under GST notification expands list to include specified vegetable oils, fats and certain solid fuels.
The State GST rate notification is amended to insert multiple specific tariff entries for various vegetable oils, vegetable fats and their mixtures, and certain solid fuels into the TABLE, renumber an existing serial entry, and substitute the proviso reference in the opening paragraph; the changes are made under the proviso to sub section (3) of section 54 of the Delhi GST Act on Council recommendations and take effect from the stated commencement date.

Pre-packaged and labelled exclusion narrows GST rate schedule entries by excluding pre-packaged and labelled goods from concessions.
Amendment revises GST rate schedule entries to substitute the phrase ", other than pre-packaged and labelled" for prior exclusions across multiple serial numbers, omits certain schedule entries, adjusts specific product descriptions, and removes the term "purified" in one entry; it also replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, requiring package or label declarations as mandated.

GST rate amendments expand 'pre-packaged and labelled' classification, add Schedule VII rate, and redefine the qualifier under Legal Metrology.
The notification amends the State GST rate schedule by inserting a new 0.75% Schedule VII, revising multiple schedule entries to add, omit or rephrase descriptions (notably standardising the qualifier "pre-packaged and labelled" for numerous goods), adding specified medical, leather, map, solar, fly ash and machinery items, and redefining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009; the changes take effect from the stated commencement date.

GSTR-9 filing period extended to include April-October, with the filing cutoff set for the end of November.
Notification under section 164 amends the Meghalaya GST Rules, 2017 by revising FORM GSTR-9 instructions: paragraph 7 and table entries for serial numbers 10-13 replace references to the period ending in September with references to the period ending in October and specify that those returns are to be treated as filed up to the end of November, thereby extending the reporting window and fixing the filing cutoff for those items.

GST return period update extends GSTR-9 coverage and sets a November filing deadline for revised reporting.
The amendment revises FORM GSTR-9 instructions by substituting references to the reporting period "April to September 2022" with "April to October 2022 filed upto 30th November, 2022" in paragraph 7 and in the Table entries for serial numbers 10-13, under authority of section 164 of the Sikkim GST Act and operative from Gazette publication.

Annual return reporting in FORM GSTR-9 extends relevant reporting references through October 2022 for returns filed by the prescribed date.
Annual return reporting under FORM GSTR-9 is amended by extending the relevant reporting period in the instructions from April to September 2022 to April to October 2022, subject to returns filed up to 30 November 2022. The related table entries for serial numbers 10 to 13 are correspondingly revised. The amendment takes effect upon publication in the Official Gazette, unless otherwise provided.

Refund withdrawal: applicants may withdraw refund claims and have ledger debits restored under amended GST refund procedures.
Amendments amend Punjab GST rules to exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year refund limitation for rectified fresh claims; permit taxpayers to withdraw refund applications before issuance of sanction, payment, withholding, or notice by filing FORM GST RFD-01W; and require that any ledger debits made when filing the refund claim be credited back upon withdrawal. The revision also substitutes FORM GST RFD-07 to provide separate withholding and release parts and allows officers to release withheld refunds when withholding conditions cease to exist.

GST rule amendment extends compliance date, exempts certain late filers from restriction, and updates assessment form wording.
The Thirteenth Amendment (deemed effective 29 August 2021) amends Punjab GST Rules: Rule 26 replaces the proviso date from 31 August to 31 October and omits all provisos from 1 November; Rule 138E now provides that the restriction does not apply from 1 May to 18 August where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 for March-May were not furnished; FORM GST ASMT 14 is updated to permit an order reference line, remove wording about conducting business without registration, and add an Address field after Designation.

GST amendment extends filing deadlines and allows cumulative input tax credit adjustment in GSTR-3B and May IFF filings.
Amendment to Punjab GST Rules, effective 1 June 2021, extends the deadline in rule 26 to 31 August 2021, mandates that the condition in rule 36(4) apply cumulatively for April-June 2021 with FORM GSTR-3B for June 2021 furnished including cumulative input tax credit adjustments for those months, and allows submission of May 2021 details via IFF between 1 June and 28 June 2021 under rule 59(2).

Cumulative input tax credit adjustment requires consolidated GSTR-3B reporting and allows a limited IFF window for prior-period inputs.
The amendments require the condition for availing input tax credit to apply cumulatively for April and May 2021 and direct that FORM GSTR-3B for May 2021 be furnished with the cumulative adjustment of input tax credit for those months. Separately, a proviso permits registered persons to furnish April 2021 details using the Input Furnishing Facility (IFF) from the first day of May 2021 until the 28th day of May 2021.

Return filing option for companies allowed to use GSTR-3B and GSTR-1/Invoice Furnishing Facility verified by EVC.
Amendment to rule 26(1) permits persons registered under the Companies Act, 2013, for the period 27 April 2021 to 31 May 2021, to furnish the return under section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through Electronic Verification Code (EVC); the amendment is deemed effective from 27 April 2021.

Return filing requirement for outward supply details restricts GSTR-1 and invoice facility use until prior GSTR-3B is filed.
The amendment conditions furnishing of outward supply details on prior return compliance: a registered person cannot furnish outward supplies in FORM GSTR-1 if FORM GSTR-3B was not filed for the relevant preceding period; quarterly filers who report under the proviso to section 39 are similarly barred from using FORM GSTR-1 or the invoice furnishing facility without filing the preceding FORM GSTR-3B; and persons restricted under rule 86B from using the electronic credit ledger are prevented from furnishing outward supply details via FORM GSTR-1 or the invoice furnishing facility unless the preceding FORM GSTR-3B has been filed.

One Time Settlement Scheme extension permits delayed applications, settlement payments, and interest-free monthly instalments for disputed legacy tax.
The Telangana One Time Settlement Scheme, 2022 for disputed tax under legacy Acts is extended. Applications may be made up to 30 November 2022, arrears may be scrutinised and intimated up to 15 December 2022, and settlement letters with agreed payment may be submitted up to 31 December 2022. Payable amounts may be discharged in four equal interest-free monthly instalments. Existing applicants who have not paid the first instalment or applicable lump-sum amount may pay by 31 December 2022.

Commencement of amendment: section 13 of the Goa GST Act brought into force by government notification under commencement power.
Brings section 13 of the Goa Goods and Services Tax (Amendment) Act, 2022 into force by invoking the power under sub section (2) of section 1 of the Act and appointing the fifth day of July, 2022 as the date on which section 13 shall come into force, effected by government notification.

Extension of return filing deadline for FORM GSTR-3B for September 2022 to 21 October under section 39(6).
The Commissioner, exercising powers under section 39(6) of the Delhi Goods and Services Tax Act, 2017 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 primary filing obligation and applicable rule, setting the new due date for the September 2022 return as the 21st day of October, 2022.

Input tax credit and GST return rules updated under Tripura's amendment law, with retrospective notification changes and compliance restrictions.
The Tripura State Goods and Services Tax (Fifth Amendment) Act, 2022 aligns the State GST law with Central GST amendments by revising provisions on input tax credit, outward and inward supply details, return filing, cancellation, refund, interest, and payment through the electronic credit ledger. It substitutes new provisions for communication and availment of input tax credit, omits matching provisions, extends certain filing deadlines to 30 November, and introduces conditions and restrictions for compliance and specified relaxations by notification. It also gives retrospective effect to specified notifications and provides retrospective exemption for unintended waste generated during fish meal production, subject to no refund.

Effective date amendment: corrigendum modifies prior GST notification to add an effective date to the stated year.
The corrigendum corrects the earlier Gazette notification by substituting, on the specified page and line, the figure "2018" with "2018, with effect from the 1st day of October, 2022", thereby appending an explicit effective date to the referenced year.