GST limitation periods are extended and excluded for tax recovery orders, erroneous refunds, and refund applications.
Limitation periods are modified for tax recovery and refund-related proceedings. The period for issuing an order concerning tax not paid or short paid, or input tax credit wrongly availed or utilised, for the financial year 2017-18 is extended until 30 September 2023. The period from 1 March 2020 to 28 February 2022 is excluded for calculating limitation relating to recovery of erroneous refunds and filing of refund applications.

Limitation period extension: time limits for Section 73 recovery orders and refund claims extended and pandemic period excluded.
The notification, issued under Section 168A, extends the time limit under sub section (10) of Section 73 for issuance of orders under sub section (9) of Section 73 for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised for the 2017-18 tax period, and declares that the period from 1 March 2020 to 28 February 2022 is excluded from computation of limitation for such recovery orders and for filing refund applications under Section 54 and Section 55.

Notification amendment extends the deadline in the sixth proviso, substituting the prior deadline with a later date.
Amendment substitutes the figures, letters and words in the sixth proviso of Notification No. 73/2017-State Tax to replace the earlier deadline with the new deadline; the change is effected under the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 on the recommendations of the Council.

Waiver of late fee for delayed GSTR 4 filings extended, adjusting the permissible filing deadline under the Central GST notification.
Extension of the waiver of late fee for delayed filing of FORM GSTR 4 for FY 2021 22 by substituting the earlier date in the sixth proviso of Notification No. 73/2017 Central Tax with a later deadline via Notification No. 12/2022 Central Tax dated 5th July 2022; the amendment alters only the operative deadline and does not change the substantive conditions of the waiver.

Form GST CMP-08 filing requirement: statement of self-assessed tax payment must be furnished, with a short submission extension.
The notification inserts a proviso requiring affected persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Sikkim Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, with a deadline to submit that statement until the 31st day of July, 2022.

Self-assessed tax statement filing becomes mandatory for specified persons for the relevant quarterly period.
Specified persons must furnish a statement of payment of self-assessed tax in FORM GST CMP-08 under the Arunachal Pradesh Goods and Services Tax Rules, 2017 for the quarter ending 30 June 2022. The statement is required to be furnished by 31 July 2022.

Extension of due date for FORM GST CMP-08 now deferred to 31 July for the quarter ending 30 June.
Extension of due date for furnishing FORM GST CMP-08 to 31 July 2022 for the quarter ending 30 June 2022, allowing specified persons to furnish the statement of payment of self-assessed tax in FORM GST CMP-08 by that date, effected by inserting a proviso into Notification No. 21/2019-Central Tax under section 148 of the Central Goods and Services Tax Act, 2017.

Annual return exemption for small taxpayers allows waiver of filing for the relevant financial year under Sikkim GST.
The Commissioner, on the recommendation of the Council, exempts registered persons under the Sikkim Goods and Services Tax from furnishing the annual return for the financial year where their aggregate turnover for that year is up to the prescribed lower threshold, exercising the proviso to the filing provision and thereby removing the annual return filing obligation for qualifying small taxpayers.

Exemption from annual return filing for small taxable persons granted for the 2021-22 financial year under section 44.
The Commissioner, on the Council's recommendation and under the proviso to the central goods and services tax statute, exempts registered persons whose aggregate turnover in the financial year does not exceed the specified threshold from filing the annual return for that financial year by central tax notification.

Commencement of Finance Act provisions: clause (c) of section 110 and section 111 notified to commence.
The State Government, through the Commercial Taxes Division of the Finance Department, notifies that clause (c) of section 110 and section 111 of the Finance Act, 2022 shall come into force on 5th July, 2022, issued under the authority of clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 as recorded in Notification No.09/2022-GST/SIKKIM.

Commencement of Finance Act provisions on cross-transfer of cash ledger balance and interest on wrongly availed ITC notified to commence.
The Central Government, exercising its commencement power under the Finance Act, 2022, notifies that the provisions concerning cross transfer of cash ledger balances and interest on wrongly availed and utilized input tax credit shall come into force on the appointed date; the notification is issued by the Central Board of Indirect Taxes and Customs through the Ministry of Finance.

Proper officer designation authorises senior State Enforcement Wing officers to scrutinise returns and assess return non-filers under TGST.
Proper officers for scrutiny of returns and assessment of non-filers under the Telangana Goods and Services Tax Act, 2017 include authorised officers not below the rank of Assistant Commissioner of State Tax in the State Enforcement Wing. Such authorisation may be given by the Additional Commissioner of State Tax, Additional Commissioner of State Tax (GR-I), or Special Commissioner of State Tax of that wing. The notification takes effect immediately.

Disciplinary proceedings now governed by Inspection and Investigation Regulations, aligning IPA discipline with investigation procedure.
Disciplinary proceedings shall be conducted in accordance with the Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations, 2017, by virtue of the substitution of regulation 8 in the Insolvency Professional Agencies Regulations, 2016; the Amendment takes effect on publication in the Official Gazette.

Disclosure obligations require insolvency professionals to report relationships and ensure arm's length appointments; billing and compliance duties strengthened.
The amendments require insolvency professionals to disclose relationships with corporate debtors, other professionals, financial creditors, interim finance providers and prospective resolution applicants to their professional agency within prescribed short timelines; corresponding disclosures by other professionals are required. Relationship is defined by revenue dependency, formal positions, specified relative connections and entity level analogues with a three year lookback. Professionals must confirm arm's length appointments, include identification and registration details in stakeholder communications, bill and receive fees through banking channels, exercise due care to ensure legal compliance by the corporate person, and may not include losses or penalties from the corporate person's non compliance in process costs.

One Time Settlement Scheme extension sets revised deadlines for legacy tax dispute applications, arrear scrutiny, settlement letters and payment.
The Telangana One Time Settlement Scheme, 2022, for settling disputed tax under legacy Acts received an extended timetable. Applications could be filed up to 31 July 2022; scrutiny, arrear confirmation and intimation were to be completed up to 15 August 2022; and taxpayers were required to submit settlement letters and pay the agreed amount up to 31 August 2022. Further necessary action was assigned to the Commissioner of Commercial Taxes.

Special composition scheme for brick kilns expanded to include additional brick and tile classifications under Assam GST.
Special composition scheme for brick kilns is extended by amending the earlier Assam State tax notification to insert additional tariff entries in the table. The amendment adds fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles within the specified classification list for the scheme. The notification is issued under the Assam Goods and Services Tax Act, 2017 on the recommendation of the Council and is stated to take effect retrospectively from 1 April 2022.

Input tax credit restrictions govern concessional state tax on specified bricks, blocks and tiles under the Assam GST notification.
Concessional state tax at 3% is prescribed for specified intra-state supplies of bricks, blocks and tiles, including fly ash bricks, fossil meal bricks, building bricks and earthen or roofing tiles, subject to conditions that no input tax credit is taken on goods or services used exclusively for such supplies and that proportionate credit is reversed where inputs or services are used partly for such supplies and partly for other eligible supplies.

Extension of time-limit for revocation of cancelled GST registration extended to 30 September 2021 for affected applicants.
The state notification extends the time-limit to apply for revocation of cancellation of registration where cancellation occurred under section 29(2) clause (b) or (c) and the original revocation window fell between 1 March 2020 and 31 August 2021, by allowing such applications to be filed up to 30 September 2021; the notification is deemed effective from 29 August 2021.

Extension of GST late-fee amnesty scheme extended for additional period to permit continued relief for taxpayers.
The Governor of Assam amends Notification No. FTX.56/2017/Pt-I/187 to substitute "31st day of August, 2021" with "30th day of November, 2021" in the ninth and tenth provisos, thereby extending the GSTR-3B late fee amnesty period; the notification is deemed to have come into force from the 29th day of August, 2021.

GST rule amendment extends compliance timelines and relaxes filing restrictions for certain return windows.
Assam amends GST Rules to extend a deadline in Rule 26 to the end of October and omit provisos from November; inserts a proviso in Rule 138E excluding the restriction for a May-August period where returns (Form GSTR 3B, Form GSTR 1, Form GST CMP 08) were not filed for March-May; and revises Form GST ASMT 14 to add an order reference and date, remove a phrase about conducting business without registration, and insert an "Address" field after "Designation".