Commencement of Section 13: provisions of the Haryana GST (Amendment) Act, 2022 declared to be in force by notification.
The Governor, exercising power under sub section (2) of section 1 of the Haryana Goods and Services Tax (Amendment) Act, 2022, appointed 5 July 2022 as the date on which the provisions of section 13 of that Amendment Act shall come into force under the Haryana Goods and Services Tax Act, 2017, by notification dated 30 September 2022.

GST rule amendments: procedural changes on return non-filing, ITC reversal after prescribed period, and form omissions.
The amendment revises Goa GST procedural rules by adding non-filing of monthly returns for six months and non-filing of quarterly returns for two periods as trigger conditions, removing reliance on FORM GSTR-2 and certain forms, and replacing filing mechanics to require payment of reversed Input Tax Credit plus interest in FORM GSTR-3B after 180 days where the supplier has not been paid; subsequent supplier payment permits re-availment of that credit.

Commencement of Goa GST Amendment: provisions excluding section thirteen appointed to come into force on specified date.
The Government of Goa, under sub section (2) of section 1 of the Goa Goods and Services Tax (Amendment) Act, 2022, appoints the first day of October, 2022 as the date on which sections 2 to 15, except section 13, of the Act shall come into force by official notification.

Additional duty on unblended fuels established; new excise entries set phased applicability for retail petrol and diesel sales.
The notification amends the excise table to impose an additional excise duty on motor spirit (petrol) and high speed diesel (HSD) when sold at retail without required blending. It inserts new tariff entries distinguishing branded and non branded retail supplies with specified additional duty rates, and adds provisos making the petrol entry operative from the November 2022 date and the diesel entry operative from the April 2023 date, while preserving prior treatment before those operative dates.

Commencement of Odisha GST Amendment: sections 2-15, excluding section 13, to come into force on October 1.
The State Government, exercising the enabling commencement power, appointed 1 October 2022 by notification as the date on which sections 2 to 15 except section 13 of the Odisha Goods and Services Tax (Amendment) Act, 2022 shall come into force, thereby bringing the listed amendment provisions into effect while excluding the specified provision from that commencement.

Input Tax Credit reversal: failure to pay supplier within prescribed period triggers reversal with interest and re availment on payment.
Where a registered person avails input tax credit but fails to pay the supplier for the supply within the time limit under the second proviso to section 16(2), the person must pay an amount equal to the input tax credit availed along with interest under section 50 while furnishing FORM GSTR 3B for the tax period immediately following one hundred and eighty days from the invoice date; supplies treated as without consideration and amounts added under clause (b) of section 15(2) are deemed paid for this purpose, and if the person subsequently makes payment to the supplier, the person may re avail the ITC.

Commencement of Gujarat GST Amendment Act: all provisions are brought into force from the appointed commencement date.
The State Government appoints the commencement date for the Gujarat Goods and Services Tax (Amendment) Act, 2022, declaring that all provisions of the Amendment Act shall come into force on the appointed date under the authority of sub section (2) of section 1, thereby effecting statewide implementation of the Act.

Amendment to GST notification: substituted description for fly ash bricks, aggregates and blocks; change made effective.
Amendment substitutes the description against serial number 4 in the TABLE of Notification No. 14/2019 State Tax to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks," issued under the proviso to sub section (1) of section 10 of the Jharkhand Goods and Services Tax Act, 2017, and is deemed effective from 18th July, 2022.

Notification amendment substitutes entry to include Fly ash bricks, aggregates and blocks, altering GST table entries with retrospective effect.
Amendment substituting the table entry at serial number 4 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" under the state GST notification, issued under state GST statutory powers and effective from 18th July, 2022 as an amendment to Notification No. 10/2019-State Tax.

Input tax credit compliance now links credit availability, supplier tax payment, electronic statements, and restricted return filing.
Input tax credit is subject to electronically communicated credit details not being restricted and must be reversed with applicable interest where the supplier has not paid tax, with re-availment permitted after payment. The electronic statement identifies available and restricted credit, while prior matching mechanisms are removed. Outward-supply details and returns may not be furnished when prior compliance remains outstanding, subject to notified exceptions. The Government may cap the proportion of output tax liability discharged through the electronic credit ledger. Deadlines for credit, credit notes and specified compliance actions are shifted to 30 November.

GST procedural amendments update interest calculation, refund safeguards and electronic payment and ledger transfer mechanisms.
Amendments effective largely from 5 July 2022 amend JGST Rules to revoke registration suspension on furnishing pending returns, include Duty Credit Scrip value in supply valuation, require a taxpayer declaration when invoicing exceptions apply, add UPI and IMPS as payment modes, permit inter-registered-person cash ledger transfers on same PAN, introduce FORM GST PMT-03A for re-credit orders, prescribe interest computation rules for delayed tax and wrongly availed input tax credit, and refine refund verification, withholding and reporting procedures including special treatment for export of electricity and updated GSTR-3B, GSTR-9 and GSTR-9C formats.

Limitation period extension for GST demand and refund claims, with pandemic period excluded from limitation computation.
The Government extends the limitation period for issuance of orders to recover unpaid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders to recover erroneous refunds and for filing refund applications under the Act; the notification takes effect retrospectively from 1 March 2020.

Deadline modification under GST notification: compliance date substituted and amendment given retrospective effect.
Amendment to a state GST notification substitutes the compliance date in the sixth proviso of the principal notification with a later date, thereby altering the applicable deadline; the amendment is effected under the statute's enabling power and declared to be effective from an earlier specified date.

Self-assessed tax statement requirement mandates filing FORM GST CMP-08 for the quarter ending 30 June 2022 by 31 July 2022.
A proviso is inserted requiring specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Jharkhand Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, by the 31st day of July, 2022; the amendment to Notification No. 21/2019-State Tax is declared effective from 5th July, 2022.

Extension of tribunal members' tenure granted for two years or until age limit, subject to earlier government orders.
The Central Government, under the Companies Act, extends the tenure of specified Judicial Members and Technical Members of the National Company Law Tribunal for two years or until they reach age 65, or until further orders, effective from the expiry of their prior tenure; the notification identifies the affected members by name and post and is issued by the Ministry of Corporate Affairs.

Tenure extension of tribunal members preserves appointment terms for specified NCLAT Judicial and Technical Members.
Central Government extends the appointment tenure of specified Judicial and Technical members of the National Company Law Appellate Tribunal on the same terms and conditions. The extension, authorised under the Companies Act and the Tribunals Reforms Act, is for one year or until attainment of age sixty-seven years or until further order, whichever is earliest, and takes effect from the expiry of their previous tenure.

Extension of tenure of Judicial and Technical Members of the National Company Law Appellate Tribunal under statutory authority, on same terms.
The Central Government, invoking powers under section 410 of the Companies Act, 2013 read with sub section (2) of section 3 and section 5 of the Tribunals Reforms Act, 2021, extends the tenure of specified Judicial Members and Technical Members of the National Company Law Appellate Tribunal on the same terms and conditions for a limited period or until attaining the prescribed age or until further order, with effect from the stated commencement date.

Rescission of notification under Bihar GST Act cancels earlier GST notification, preserving prior acts and omissions.
Rescinds a prior commercial-tax notification issued under the Bihar Goods and Services Tax framework by withdrawing Notification No. S.O. 164 dated 3rd April, 2018 under statutory powers, subject to a savings provision preserving acts done or omitted before the rescission.

Input tax credit reversal requirement updated: nonpayment to supplier triggers reversal and interest, re availment on subsequent payment.
The amendment effective 1 October 2022 inserts non filing grounds into registration suspension criteria for continuous non furnishing of monthly or quarterly returns; revises input tax credit reversal and re availment mechanics requiring reversal and interest via FORM GSTR-3B where payment to supplier is not made within the prescribed period (with re availment on subsequent payment); omits references to and abolishes certain forms and rules; substitutes "auto generated" for "auto drafted"; and adjusts refund provisions to permit claims of electronic cash ledger balances.

Commencement of ordinance provisions: sections of the GST amendment designated to come into force by executive appointment.
The Governor, under sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Ordinance, 2022, appointed 1 October 2022 as the date on which sections 2 to 15 of the Ordinance shall come into force by notification S.O. 190 dated 29 September 2022 issued by the Commercial Tax Department.