Registration suspension revocation upon filing pending returns restores compliance status; rules also expand payment, refund and reporting procedures.
Amendments provide that suspension of registration for certain contraventions is deemed revoked upon furnishing all pending returns; include Duty Credit Scrips in valuation; require a declaration when taxpayers with past aggregate turnover above the notified threshold issue invoices outside prescribed manner; permit re crediting to the electronic credit ledger where erroneous refunds are deposited via FORM GST DRC-03; expand payment modes to include UPI and IMPS and allow electronic transfers between cash ledgers on the same PAN subject to no unpaid liabilities; codify interest computation on delayed tax and wrongful ITC utilisation; refine refund withholding procedures and documentary requirements for export of electricity; and amend multiple forms and tables accordingly.

Extension of limitation period: issuance time for GST recovery orders for 2017-18 extended to September 30, 2023.
The notification extends the time limit under Section 73(10) for issuing orders under Section 73(9) to recover unpaid or short paid 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 recovery orders for erroneous refunds and for filing refund applications under the refund provisions, with effect from 1 March 2020.

Deadline extension under GST: amendment substitutes the prior deadline with a later deadline for compliance.
Amendment substitutes the figures, letters and words in the sixth proviso of Notification No. 73/2017 State Tax, replacing the earlier specified date with a later date, effected under the executive amendment power and issued as Notification No. 12/2022 State Tax dated 22 July 2022.

Self-assessed tax compliance: deadline extended to file FORM GST CMP-08 for the relevant quarter to regularize payments.
An amendment under Section 148 inserts a proviso into Notification No. 21/2019-State Tax requiring specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Central GST Rules for the relevant quarter within the extended timeline prescribed by the proviso.

Turnover-based exemption: small registered taxpayers exempted from annual return filing for the specified financial year.
Pursuant to the first proviso to Section 44 of the Himachal Pradesh GST Act, 2017, the State Government by notification dated 22 July 2022 exempts a registered person whose aggregate turnover in the financial year 2021-22 does not exceed two crore rupees from the obligation to furnish the annual return for that year.

Late fee waiver for delay in filing FORM GSTR-4 under GST enabled for the specified May-June filing window.
A proviso is inserted in the Delhi State Tax notification waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22; the waiver applies for the period from 1 May 2022 to 30 June 2022 and is made by amending Notification No. 73/2017-State Tax through Notification No. 07/2022-State Tax dated 22 July 2022.

Extension of GST CMP-08 filing deadline: taxpayers must furnish CMP-08 by end of July for the June quarter.
The Government of Andhra Pradesh amends prior notifications to insert a proviso requiring persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022, by 31st July, 2022, thereby extending the filing deadline for that quarterly statement.

Late fee waiver for GSTR-4 filings extended to a revised deadline for the specified financial year.
The Government of Andhra Pradesh amended an earlier notification to extend the waiver of late fee for delayed filing of Form GSTR 4 for the specified financial year by substituting the earlier deadline in the sixth proviso with a later specified date, under powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and on the recommendation of the GST Council.

Specified person status under section 10(23FE) grants CPPIB Credit Investments VI Inc tax exemption subject to compliance.
CPPIB Credit Investments VI Inc. is specified as the specified person under clause (23FE) of section 10, subject to conditions: timely filing of returns; certificate in Form No. 10BBC; quarterly investment intimation in Form No. 10BBB; maintenance of segmented accounts; continued regulation under Canadian law; administering assets for statutory retirement or similar plans; exclusive use of earnings and assets for beneficiaries; no borrowings to make investments in India; and no participation in investee day-to-day operations.

Specified income exemption ensures license and application fees plus related interest are exempt subject to compliance.
The Central Government notifies the Odisha Electricity Regulatory Commission for exemption of specified income comprising license fee, application processing fee, and interest on Government grants and those receipts, subject to conditions that the Commission shall not engage in commercial activity, the activities and nature of specified income remain unchanged, and the Commission files returns as required; the notification is applied retrospectively to the indicated financial year and to subsequent specified financial years.

Exchange rate determination sets prescribed conversion rates for specified foreign currencies for import and export valuation.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, determines that the rupee conversion rates specified in Schedule I and Schedule II shall, with effect from 22nd July, 2022, be the rates for converting each listed foreign currency into Indian rupees (and vice versa) for purposes relating to imported and export goods; Schedule I provides per unit rates and Schedule II provides rates per 100 units, each with separate import and export columns.

GST limitation extension for tax recovery and refund claims, with exclusion of the pandemic period from computation.
The notification extended the time limit for passing orders under section 73 for recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised, for the 2017-18 tax period up to 30 September 2023. It also excluded the period from 1 March 2020 to 28 February 2022 for computing limitation for recovery of erroneous refund and for filing refund applications under section 54 or section 55, and was deemed effective from 1 March 2020.

Late fee waiver for delayed GSTR-4 filing extended by substituting the compliance date under the state GST notification.
Late fee waiver for delayed filing of GSTR-4 under the Uttar Pradesh Goods and Services Tax framework was extended by amending the earlier notification issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment substituted the compliance date in the fifth proviso, replacing 30 June 2022 with 28 July 2022, thereby extending the period linked to the waiver arrangement for the relevant return filing.

GST composition compliance deadline extended for filing FORM GST CMP-08 for the June quarter.
The notification extends the time for specified persons to furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 30 June 2022 until 31 July 2022. It amends the earlier composition-scheme notification under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting an additional proviso, and is deemed to have come into force on 5 July 2022.

Odisha GST amendments introduce UPI/IMPS payments, inter-ledger transfers, re credit of erroneous refunds, and revised refund and interest rules.
The Odisha GST Rules amendments deem suspension revoked upon furnishing pending returns, include Duty Credit Scrips valuation, require a declaration where turnover-exceeding taxpayers need not issue certain invoices, permit UPI/IMPS payments and inter-ledger transfers subject to no unpaid liabilities, and provide for re credit of erroneous refund deposits to the electronic credit ledger by order in FORM GST PMT-03A; they also amend refund verification, export (including electricity) refund documentation, interest calculation on delayed tax and wrongly availed input tax credit, and revise multiple GST return and payment forms and fields.

Limitation period extension for GST: issuance of recovery orders and refund claim timelines extended with retrospective effect.
Extends the time limit for issuance of orders for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized for the 2017-18 tax period to a later specified date; excludes the period from the pandemic onset to the end of the defined recovery period from computation of limitation for issuance of orders for recovery of erroneous refunds; excludes the same period for computation of limitation for filing refund applications under the Act; and declares the notification effective retrospectively from the start of the excluded period.

Late fee waiver for GSTR-4 filing extended, preserving waiver eligibility by moving the statutory deadline to a later date.
The Taxation Department amends the sixth proviso of its earlier notification to substitute the figures, letters and words "30th day of June, 2022" with the figures, letters and words "28th day of July, 2022", thereby extending the waiver of late fee for delay in filing Form GSTR-4 for FY 2021-22.

Annual return exemption for small taxpayers removes annual GST filing obligation for eligible registrants under state law.
Exempts registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed small-turnover threshold from the statutory obligation to furnish the annual GST return for that year, issued under the proviso to section 44 of the Mizoram Goods and Services Tax Act, 2017, as a state-level compliance relief.

Extension of limitation period for issuance of tax recovery orders and refund filings; pandemic period excluded from limitation computation.
The Government extends the time limit for issuance of orders for recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023; and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuing recovery orders relating to erroneous refunds and for filing refund applications. The amendment is effective from 1 March 2020 and modifies earlier state notifications.

GST rule amendments expand payment modes, tighten refund verification, and specify interest calculation and re credit procedures.
Amendments to the Puducherry GST Rules revise procedural, payment, refund, invoice and interest rules: suspension of registration is deemed revoked upon furnishing pending returns; Duty Credit Scrips are included in valuation; taxpayers issuing invoices outside specified regimes must file a declaration; erroneous refunds repaid are to be re credited to the electronic credit ledger by order in FORM GST PMT 03A; UPI and IMPS are added as payment modes; interest calculation on delayed tax and wrongly availed input tax credit is specified; refund processes for exports, including electricity, and return and form templates are adjusted.