Self-assessed GST liability mismatches require taxpayer explanation before recovery for unpaid outward-supply tax and interest.
Before initiating recovery, the proper officer may communicate the identified short payment or non-payment and require the registered person, within the prescribed reasonable period, either to pay the amount or explain the GSTR-1 and GSTR-3B difference. Recovery under section 79 need not be initiated where the explanation satisfactorily justifies the mismatch or the unpaid amount is paid. Where the registered person does not respond, does not pay within the permitted time, or fails to provide a satisfactory explanation, the proper officer may commence recovery proceedings for the unpaid self-assessed tax and related interest.

Corrigendum to customs notification clarifies that the prior reference applies specifically to Table 4 under CECPA implementation.
Corrigendum amends Notification No. 51/2022-Customs (published 28th September 2022) by replacing "In the said notification" with "In the said notification, in TABLE 4", thereby clarifying that the earlier reference applies specifically to TABLE 4 of the CECPA-related customs notification.

Extension of due date for refund applications under section 55 clarifies effective commencement for notified agencies via corrigendum.
Corrigendum amends Notification No. 20/2022 Central Tax by substituting the figure "2018" with "2018, with effect from the 1st day of October, 2022", clarifying the effective commencement date for the extension of the due date for filing refund applications under section 55 as it applies to notified agencies.

Input tax credit reforms reshape GST return filing, credit reversal, refund timelines, and electronic credit ledger compliance.
The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 revises the State GST framework on input tax credit, returns, payment, refunds, and interest. It substitutes provisions governing communication of inward supplies and availment of credit, omits the matching-based sections 42, 43 and 43A, and introduces conditions and restrictions for furnishing outward supply details and returns. The Act also updates due dates, revises the rule for wrongly availed and utilised input tax credit, extends the refund limitation period to two years, and modifies refund treatment for zero-rated supplies to Special Economic Zone developers or units.

Extension of Foreign Trade Policy validity continued by substitution, extending the policy's operative period under statutory authority.
The amendment substitutes the policy provision's expiry phrase with a new later expiry phrase, thereby extending the Foreign Trade Policy's period of applicability by administrative notification issued under statutory authority and taking immediate effect, preserving existing compliance obligations and benefit structures until the substituted expiry.

Insolvency professional entity registration expanded, subject to fit-and-proper checks and Form AA application requirements.
Recognised insolvency professional entities may apply to be registered as insolvency professionals provided the entity and any partner or director are fit and proper; eligibility is governed by amended regulation 4. Applications must be filed in Form AA with the prescribed non refundable fee and include a certified board/partners' resolution, certificate of recognition and professional membership, affirmations of compliance with regulations 12 and 13, disclosures on corporate relationships, and undertakings to comply with the Code. Only authorised partners or directors who are insolvency professionals may sign and act for an entity, and false or misleading information may lead to summary cancellation of registration or derecognition.

Extension of limitation period allows issuance of recovery orders and tolling for refund claims under Telangana GST Act.
Extension of the limitation period under the Telangana GST Act authorises a new outer date for issuance of recovery orders for tax not paid or short paid and wrongly availed input tax credit for the specified financial year. The notification also excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to recovery of erroneous refunds and for filing refund applications, and is effective from 1 March 2020.

GST procedural amendments modify filing triggers and input tax credit reversal rules, altering returns and forms requirements and compliance mechanics.
The notification amends Nagaland GST Rules to add non-filing thresholds, revise input tax credit treatment requiring reversal in Form GSTR-3B where payment to supplier is not made within 180 days (with re availment upon subsequent payment), remove references to Form GSTR-2, omit multiple rules and forms (including GSTR-1A, GSTR-2, GSTR-3), replace "auto-drafted" with "auto-generated", and permit refunds of electronic cash ledger balances, effective 1 October 2022.

Rescission of notification: prior GST notification withdrawn prospectively, with savings for actions taken before rescission.
The State Government, exercising powers under section 148 of the Nagaland Goods and Services Tax Act, 2017, rescinds the prior Finance Department notification of 28th March 2018 on the recommendations of the Council as necessary in the public interest, effective prospectively, while preserving a savings provision for actions done or omitted before rescission.

VAT on liquor revised to a per-rupee levy, altering taxation of foreign and Indian made foreign liquor.
Substitution of Serial No. 2 in the Fourth Schedule to the Delhi Value Added Tax Act, 2004 prescribes a specific per-rupee levy on Liquor (Foreign and Indian Made Foreign Liquor) and declares the amendment effective from the stated commencement date by notification issued under Section 103(1) of the Act, with note of rescission of an earlier notification.

Input tax credit reversal updated; filing obligations and GST form requirements amended, affecting ITC re availment and return filing.
Amendments revise filing obligations, eliminate several references to FORM GSTR-2 and other forms, and reassign reporting and reversal obligations to FORM GSTR-3B. Rule 21 gains clauses addressing continuous non-filing by monthly and quarterly filers. Rule 37 requires payment equal to availed ITC with interest where the recipient fails to pay the supplier within the prescribed period and allows re availment of ITC upon subsequent payment; deemed payment rules for Schedule I supplies and amounts added under section 15(2)(b) are specified. Several rules and forms are omitted and terminology changed to "auto-generated."

Rescission of Notification under section 148 withdraws a prior state tax notification, removing its effect from the notified effective date.
Rescission of a prior state tax notification is effected under section 148 of the Meghalaya Goods and Services Tax Act, 2017 on the recommendation of the Council. The Government, satisfied that rescission is necessary in the public interest, withdraws the earlier notification No.20/2018 State Tax and fixes the withdrawal to take effect from the rescinding instrument's effective date.

Commencement of Meghalaya GST Amendment provisions set varying effective dates for specified sections and clauses.
The Government, invoking clause (c) of Section 1 of the Meghalaya Goods and Services Tax (Amendment) Ordinance, 2022, appoints staggered commencement dates for specified provisions: a group of sections and clauses to come into force on a later date, other clauses and a section to be effective on an earlier date, and an additional section on a separate earlier date; the notification lists the provisions by section and clause and is issued by the Excise, Registration, Taxation & Stamps Department.

Customs amendment updates the quantity limit under CECPA implementation for a specified Table 4 tariff/exemption entry.
The Central Government amended Notification No. 25/2021 Customs by substituting the entry in TABLE 4 against S.No. 7, column (4), with 30,000 tons, as a targeted modification to the operative numerical limit tied to implementation of the India-Mauritius CECPA.

Import exemption for fresh areca nut from Bhutan via designated land customs station permitted subject to registration certificate.
The import policy is amended to allow an annual quantity of fresh (green) areca nut from Bhutan to be imported without the Minimum Import Price, only through the Jaigaon Land Customs Station and subject to a valid Registration Certificate issued by the trade authority.

Rescission of prior state tax notification removes its prospective effect while preserving actions taken before rescission.
Rescission of Notification No.20/2018-State Tax under the State Goods and Services Tax Act is effected on Council recommendations, withdrawing the prior notification in the public interest and operating prospectively while preserving things done or omitted to be done before the rescission.

Rescission of Notification ends extension of refund filing deadline for notified agencies, effective prospectively, preserving prior acts.
The Central Government, invoking section 148 of the Central Goods and Services Tax Act, rescinds Notification No.20/2018 Central Tax that had extended the due date for filing refund applications by notified agencies, withdrawing that extension prospectively while preserving actions taken or omissions before rescission.

Input tax credit compliance requires reversal with interest for delayed supplier payment and removes obsolete return forms.
The amendments strengthen GST return and input tax credit compliance by permitting registration cancellation for sustained return defaults and requiring reversal of credit with interest where supplier payment is not made within 180 days. Credit may be reavailed after payment. References to FORM GSTR-2 are removed, specified credit reversals are routed through FORM GSTR-3B, and obsolete return rules and forms are omitted. Refund applications may include electronic cash ledger balances, while export-related refund compliance is linked to FORM GSTR-3B.

Registration suspension criteria revised - persistent non-filing triggers suspension and input tax credit reversal and reporting changes.
The rules add suspension grounds for registered persons who fail to furnish periodic returns, require reversal and payment of input tax credit with interest where recipients do not remit value and tax to suppliers within the prescribed time, permit re availment of credit upon subsequent payment to the supplier, remove references to FORM GSTR-2, and consolidate reporting and reversal of balance ITC in FORM GSTR-3B while omitting several rules and forms.

GST compliance: failure to file returns triggers suspension and input tax credit reversal obligations under amended rules.
Rules amend GST procedures to add suspension grounds for non-filing (six months for monthly filers; two tax periods for quarterly filers), remove references to FORM GSTR-2 and FORM GSTR-3, shift reporting and reversal obligations to FORM GSTR-3B, require reversal of input tax credit (with interest) where supplier payment is not made within the specified period with re availment permitted upon subsequent payment, and omit multiple rules and specified forms while updating refund and auto generation wording.