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.

Countervailing duty extended to saccharin imports from Thailand to prevent circumvention of an existing duty.
Imposition of a countervailing duty on imports of "Saccharin in all its forms" from Thailand as an anti circumvention extension of the duty on China PR: the designated authority found a change in trade pattern, dumped imports from Thailand undermining the remedial effect of the existing duty on China PR, and recommended application of the same countervailing measure; the duty is effective from initiation of the anti circumvention investigation, co terminus with the existing measure, payable in Indian currency, and calculated using the notified rate of exchange on the bill of entry date.

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.

Due date extension for GSTR-3B filings: September returns may be furnished under the extended statutory deadline.
The Commissioner, exercising powers under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, extends the due date for furnishing the monthly return in FORM GSTR-3B for the month of September, 2022 for registered persons required to file under rule 61 and section 39 of the Central GST Rules.

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.

Exemption from State Tax for unintended fish meal production waste: no levy for a retrospective period and no refunds.
No State Tax shall be levied or collected on supplies of unintended waste generated during production of fish meal, excluding fish oil, for the period from 1 July 2017 to 30 September 2019; however, no refunds shall be made of State Tax collected during that period that would have been exempt had the notification been in force.

Exchange rate determination under Customs Act: prescribed conversion rates for specified foreign currencies for import and export.
The central customs authority fixes conversion rates of specified foreign currencies into Indian rupees for customs valuation, prescribing separate rates for imported and export goods via Schedule I (per unit rates) and Schedule II (per hundred unit rates); the Notification supersedes a prior notification and makes the new rates effective from 21 October 2022 while preserving prior actions.

Input tax credit reversal required after prescribed period if supplier not paid; re availment allowed upon supplier payment.
These amendments, effective 1 October 2022, identify non-filing thresholds for suspension (six continuous months for monthly filers; two tax periods for quarterly filers), require reversal of input tax credit where the recipient fails to pay the supplier the invoice value plus tax within the prescribed period and payment of interest in the next GSTR-3B, permit re availment of reversed ITC upon subsequent payment to the supplier, remove references to FORM GSTR-2 and FORM GSTR-3 and omit several rules and forms to streamline GST reporting and refund references.

Interest on wrongly availed input tax credit is calculated from utilisation until reversal or tax payment.
Interest on wrongly availed input tax credit is to be calculated on the wrongly availed amount from the date it is treated as utilised until reversal or payment; utilisation occurs when the electronic credit ledger balance falls below the wrongly availed amount, with the date of utilisation being the earlier of the return due date or filing date if due to return payment, or the date of debit in the electronic credit ledger in other cases.