Commencement of Karnataka GST Amendment: specified sections brought into force from the appointed commencement date.
The State government, under subsection (2) of section 1 of the Karnataka GST (Amendment) Act, 2022, notifies the commencement of sections 2 to 15 of the Amendment Act while excluding clause (c) of section 12 and section 13, thereby appointing the effective date on which the specified provisions come into force.

Commencement of GST amendment provisions brings specified clause and section into force under statutory commencement power.
The State government, invoking the commencement power in the Amendment Act, appoints a specified prior date as the day on which designated amendment provisions of the Karnataka Goods and Services Tax (Amendment) Act, 2022 shall come into force, via an official notification issued in the name of the Governor and promulgated by the Finance Department.

Due date extension for GSTR-3B returns: filing for September permitted until the specified later deadline.
The Commissioner, on the Council's recommendation and exercising powers under section 39(6) of the West Bengal GST Act, extends the due date for furnishing FORM GSTR-3B for September 2022 to 21 October 2022 for registered persons required to file returns under the statutory return provisions and the relevant rule; the notification takes effect from 21 October 2022.

Nil interest for specified e commerce operators where tax was deposited but FORM GSTR 8 was delayed due to portal failure.
Nil rate of interest is notified for specified electronic commerce operators who could not file FORM GSTR-8 by the due date due to a technical glitch on the portal, provided they had deposited the tax collected in the electronic cash ledger; interest is Nil from the date of deposit until the date of filing the statement, and specified GSTINs and months are listed.

Input Tax Credit reversal and re availment rules clarified, consolidating reporting and reversals in the primary GST return form.
The amendment consolidates reporting and compliance by removing references to FORM GSTR-2, omitting several legacy forms and rules, and aligning reporting and reversals of input tax credit to FORM GSTR-3B. It inserts non-filing conditions in rule 21, substitutes rule 37 to require repayment of input tax credit with interest where supplier payments are not made within the statutory time-limit and permits re-availment upon subsequent payment, and updates refund and procedural provisions accordingly.

Commencement of rule seven: Puducherry GST amendment provision brought into force under executive rule making powers.
The Lieutenant Governor, exercising powers under clause (b) sub rule (2) of rule 1 of the Puducherry GST (Amendment) Rules, 2022, appoints a specific date as the date on which the provisions of rule 7 of the Amendment Rules shall come into force, completing the administrative notification required to activate that amendment provision following its prior Gazette publication.

Commencement of Puducherry GST Amendment provisions: sections two to fifteen in force from October first.
Sections 2 to 15 of the Puducherry Goods and Services Tax (Amendment) Act, 2022 (Act No. 4 of 2022) are appointed to come into force on 1 October 2022 by notification under sub section (2) of section 1, issued by the Lieutenant Governor and promulgated through the Finance Department.

Commencement of GST amendment provisions appointed; specified clauses of the Mizoram GST Amendment Act brought into force.
Appoints the commencement date for specified provisions of the Mizoram Goods and Services Tax (Amendment) Act, 2022 by exercising the power under the proviso to sub section (2) of section 1; it brings clause (3) of section 12 and section 13 of the Amendment Act into force by official State Tax notification.

Input tax credit reversal after non payment requires repayment with interest and permits re availment upon supplier payment.
Amendments effective 1 October 2022 expand non compliance in rule 21 for prolonged non filing, remove and substitute multiple GSTR form references, and prescribe ITC reversal where a recipient who availed ITC fails to pay the supplier within the second proviso period to section 16(2). The recipient must pay an amount equal to the ITC with interest in FORM GSTR-3B after 180 days from invoice date; deemed payments under Schedule I and section 15(2)(b) apply, and re availment of ITC is permitted upon subsequent payment to the supplier.

Commencement of GST amendment provisions: specified sections activated by state notification under statutory commencement power.
The Governor, exercising the power under the proviso to sub section (2) of section 1 of the Mizoram Goods and Service Tax (Amendment) Act, 2022, appoints the first day of October, 2022 as the date on which the provisions of sections 2 to 15, except clause (3) of section 12 and section 13, shall come into force, by notification issued by the Taxation Department.

Extension of return filing deadline for GSTR-3B September returns; registered persons granted additional time to comply.
The Commissioner, on council recommendation and under the Tripura State GST return-filing provision, extended the due date for furnishing FORM GSTR-3B for registered persons required to file monthly returns for September 2022 to a later date in October 2022, thereby altering the filing timeline for those taxpayers while preserving the underlying filing obligations.

Due date extension for GSTR-3B returns alters the filing timeline for affected registered taxpayers.
The Commissioner of State Taxes, invoking powers under section 39(6) of the Nagaland GST Act and upon Council recommendation, has extended the due date for furnishing FORM GSTR 3B for the specified return period, thereby altering the compliance timeline for registered persons required to file under section 39(1) read with rule 61(1)(i) of the Rules.

Extension of GSTR-3B filing deadline for monthly returns granted, permitting later submission of September returns without penalty.
Extension of the due date for furnishing FORM GSTR-3B for the month of September 2022 permits registered persons required to file monthly returns under the Goa GST rules to submit their GSTR-3B by the 21st day of October 2022, the extension being exercised by the Commissioner on the Council's recommendation via formal notification.

Extension of GSTR-3B filing deadline: September returns' due date extended under statutory power to 21 October.
The Commissioner, under sub section (6) of Section 39 of the Tamil Nadu GST Act, 2017 and on Council recommendations, extends the due date for furnishing FORM GSTR-3B for registered persons required to file under sub section (1) of Section 39 read with clause (i) of sub rule (1) of rule 61 of the Tamil Nadu GST Rules, 2017, for the month of September, 2022 until the 21st day of October, 2022.

Extension of GSTR-3B due date granted, allowing registered persons additional time to furnish their monthly return.
The Commissioner, exercising powers under sub section (6) of section 39 of the Sikkim Goods and Services Tax Act, 2017 and on Council recommendation, extends the due date for furnishing Form GSTR-3B for registered persons required to file under section 39(1) read with clause (i) of sub rule (1) of rule 61 of the Sikkim GST Rules, 2017, setting the extended due date as the 21st day of October, 2022.

GSTR-3B return filing deadline for September 2022 extended to 21 October for eligible registered persons.
FORM GSTR-3B return due date for September 2022 is extended to 21 October 2022 for registered persons required to furnish returns under the Manipur Goods and Services Tax framework. The extension is issued by the Commissioner on the Council's recommendations under the statutory power to extend return-filing deadlines.

Extension of return filing deadline: GSTR-3B September returns now due on the 21st of October.
The due date for furnishing returns in FORM GSTR-3B for September 2022 is extended, on the Council's recommendation and under the statutory extension power, to the 21st day of October, 2022 for registered persons required to furnish returns under the applicable filing obligations and rules.

Retroactive notification deemed effective while collected State tax is not refundable despite retrospective application.
Government amends an earlier notification to declare it deemed to have come into effect from a prior date, giving it retrospective commencement. A proviso states that no refund shall be made of any State tax already collected which would not have been collected had the notification been in force, thereby preserving the finality of past tax collections despite retrospective application.

Tax rate amendment: specified GST entry reduced and applied with retrospective effect to the earlier fiscal period.
The notification amends the earlier Meghalaya GST notification by substituting the figure "18" for "24" in column (3) of the table against SI. No. 2, made under the proviso to clause (b) of Section 13 of the Meghalaya GST (Amendment) Ordinance, 2022, and declared to be effective retrospectively from 1st July, 2017.

Scope of GST functions expanded to cover all Meghalaya GST Rules functions, subject to a limited saved exception.
The amendment replaces the phrase limiting the notification to furnishing of returns and computation and settlement of integrated tax with wording extending the notification to cover, except as saved by Notification No.69/2019, all functions under the Meghalaya Goods and Services Tax Rules, 2017, and declares the amendment to have retrospective effect.