Deadline amendment in GST notification moves prescribed compliance date forward to a later date in July.
The State Government, under Section 128 of the State Goods and Services Tax law, amends the Finance Department notification dated 29 December 2017 by substituting in the sixth proviso the figures, letters and words "30th day of June 2022" with the figures, letters and words "28th day of July 2022"; the change is confined to that date substitution.

Furnishing Form GST CMP-08 required for reporting self-assessed tax details by the prescribed deadline under amendment.
The amendment mandates that the said persons furnish a statement containing details of payment of self-assessed tax in Form GST CMP-08 of the Nagaland Goods and Services Tax Rules, 2017 for the quarter ending 30th June 2022 by the 31st day of July 2022.

GST procedural amendments enable suspension revocation on filing returns and introduce payment, refund and interest calculation mechanisms.
The amendment prescribes revocation of registration suspension upon filing all pending returns, includes Duty Credit Scrips in valuation provisions, requires a turnover-based declaration where invoices need not follow rule 48(4), establishes re-credit of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when deposited through FORM GST DRC-03, adds UPI and IMPS payment modes and allows inter-PAN electronic cash transfers via FORM GST PMT-09 subject to no unpaid liabilities, inserts rule 88B detailing interest calculation on delayed tax and wrongly availed input tax credit, refines export refund procedures (including electricity) and updates multiple GST returns and forms to implement these changes.

Commencement of GST amendments brought specified provisions of the Arunachal Pradesh amendment law into force from the notified date.
The State Government notified the commencement of clause (c) of section 12 and section 13 of the Arunachal Pradesh Goods and Services Tax (First Amendment) Act, 2022. The specified provisions took effect from 5 July 2022.

Exemption from annual return filing granted for registered persons below prescribed turnover threshold for the 2021-22 financial year.
A Commissioner notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed turnover threshold from the obligation to file the annual return, pursuant to the authority conferred by the annual return provision of the Nagaland GST framework and issued on the recommendations of the Council.

GST registration, refunds and interest rules clarify compliance, credit rebooking, export procedures and electronic commerce reporting.
State GST amendments revise registration, electronic ledgers, interest and refund procedures. Registration suspension for specified grounds is deemed revoked when pending returns are filed if cancellation has not already occurred. Erroneous refunds repaid through the electronic cash ledger may be re-credited to the electronic credit ledger. UPI and IMPS are added as payment modes, and cash-ledger balances may be transferred to a distinct person under the same PAN where no unpaid liability exists. Interest rules distinguish delayed return filing, unpaid tax and wrongly availed and utilised input tax credit. Export refund procedures address electricity exports, export-value determination, return mismatches and risk-based withholding.

GST procedural amendments update payment modes, refund handling, interest calculation and electronic ledger transfers for taxpayers.
Amendments update CGST Rules to provide that suspension of registration for certain contraventions is deemed revoked upon filing pending returns; include Duty Credit Scrips in valuation guidance; require a turnover based invoice declaration when invoices are issued outside rule 48; mandate re crediting to the electronic credit ledger when erroneous refunds are deposited via FORM GST DRC-03 through an order in FORM GST PMT-03A; add UPI and IMPS as payment modes and permit inter taxpayer cash ledger transfers on the same PAN subject to no unpaid liabilities; prescribe methods for calculating interest on delayed tax and wrongly availed input tax credit; and amend multiple forms and refund procedures including export of electricity reporting and withholding mechanisms.

Extension of limitation periods for GST assessments and refunds; pandemic period excluded from limitation computation.
Extends 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; excludes the pandemic interval from computation of limitation periods for issuance of orders for recovery of erroneous refunds and for filing refund applications; notification effective from the start of the excluded pandemic interval.

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.