Constitution of Principal Bench: GST appellate tribunal bench established effective from notification publication on Council recommendation.
The Central Government, on the recommendation of the Goods and Services Tax Council and under section 109(3) of the Central Goods and Services Tax Act, constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal at New Delhi with effect from the date of publication of the notification, and supersedes the earlier notification S.O.1359(E) except as to prior actions or omissions.

Extension of limitation period for issuance of recovery orders under section 73 allows later recovery action for specified years.
The Government 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, by partially modifying prior Central Tax notifications: for the financial year 2018-19 up to 30th April, 2024, and for the financial year 2019-20 up to 31st August, 2024.

Extension of GSTR-3B filing deadline for taxpayers in specified Tamil Nadu districts to late December.
Extension of the due date for furnishing FORM GSTR-3B for November 2023 is granted for registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram, moving the deadline to the twenty-seventh day of December, 2023, under powers conferred by the Central Goods and Services Tax Act, 2017 and pursuant to the Council's recommendation.

Aadhaar biometric authentication for GST registration expanded to include an additional state under sub rule (4B) of rule 8.
The Central Government, in exercise of powers under sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, amends Notification No. 27/2022-Central Tax by substituting the words "State of Gujarat and the State of Puducherry" with the words "States of Andhra Pradesh, Gujarat and Puducherry", thereby notifying Aadhaar biometric authentication for GST registration in the newly included State.

Appeal Amnesty under GST allows late appeals if prescribed payments are made and FORM GST APL-01 is filed.
Notification permits time barred GST appeals to be filed in FORM GST APL-01 subject to payment conditions: full payment of amounts admitted plus a prescribed percentage of the disputed tax (capped), with a minimum portion debited from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal and standard appeal procedures apply mutatis mutandis.

Corporate guarantee valuation set as prescribed minimum of guarantee amount or actual consideration for related party services.
The amendment fixes valuation for related party corporate guarantee services as a prescribed minimum of the guarantee amount or the actual consideration, mandates issuance of an intimation in rule 142(3) instead of an order, adjusts rule 159(2) to include cessation on expiry of one year from issuance of an order or earlier Commissioner action, substitutes FORM GST REG 08 with a standardized cancellation order template, revises GSTR 8 entries for tax, interest and late fee, expands enrolment categories in FORM GST PCT 01, and provides a one year cessation rule for FORM GST DRC 22.

Export on payment of integrated tax now permits suppliers, including SEZ developer/unit suppliers, to claim refund of tax paid.
The amendment provides that all goods or services, except those listed in the table, may be exported on payment of integrated tax and the supplier may claim refund of tax so paid; it also permits suppliers to a Developer or a unit in a Special Economic Zone supplying for authorised operations, on payment of integrated tax, to claim refund. Definitions for authorised operations, Developer, Special Economic Zone and unit are adopted from the Special Economic Zone Act, 2005, and the substituted provision is deemed effective from the stated date.

Tribunal appointments and service conditions govern eligibility, selection procedure, removal inquiry, remuneration and post service restrictions.
The rules set appointment and service conditions for the President and Members of the Goods and Services Tax Appellate Tribunal, delegating selection to a Search cum Selection Committee that issues vacancy circulars, scrutinises applications, conducts personal interactions and recommends panels. They require medical fitness and retirement from prior posts, prescribe an inquiry procedure for complaints with judicial inquiry authorities, fix salaries and allowances while excluding pension and gratuity, specify leave and post service employment restrictions, mandate asset and interest declarations and oaths, and empower the Central Government to relax or interpret provisions.

Refund of input tax credit limited to polyester or plastic film used in imitation zari thread under IGST amendment.
A new tariff entry designates imitation zari thread or yarn made of metallised polyester film or plastic film and stipulates that refund of input tax credit is available only for the polyester film or plastic film inputs used in such products, thereby limiting refund entitlement under the amended IGST rate notification.

Reverse charge: Central Government definition revised to exclude Ministry of Railways, changing IGST applicability.
Amendment substitutes the entry against S. No. 6 in the notification's table so that the term reads Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority, thereby excluding the Ministry of Railways from the Central Government scope for the purposes of the notification; the amendment takes effect from the twentieth day of October, 2023.

IGST exemption for millet flour powder applies to inter state supplies meeting the millet content requirement, exempt from tax.
Absolute exemption from IGST is provided by inserting a new Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre packaged and labelled, by amendment to Notification No. 2/2017 Integrated Tax (Rate), thereby exempting such inter State supplies under the IGST rate notification.

Refund of input tax credit restriction limits refunds for imitation zari thread made from metallised polyester or plastic film.
Amendment inserts a tariff entry for imitation zari thread or yarn made out of metallised polyester film or plastic film and provides that this entry applies for refund of input tax credit only on polyester film / plastic film; the amendment is effected under the proviso to section 54(3) and comes into force on the twentieth day of October, 2023.

IGST rate amendment expands lower-rate coverage to specified millet flour and molasses and reclassifies spirits for industrial use.
The notification amends the IGST rate schedules by inserting molasses (heading 1703) and a pre-packaged, labelled millet-flour food preparation containing at least seventy percent millets into the lower-rate schedule, substituting the description for heading 1905 to include that millet flour in the eighteen percent schedule, adding an entry for spirits for industrial use under the eighteen percent schedule, and omitting a listed item from the twenty-eight percent schedule; effective from the twentieth day of October, 2023.

Refund of input tax credit limited to polyester or plastic film for imitation zari thread under amended UTGST rate schedule.
The notification adds an entry for imitation zari thread or yarn made out of metallised polyester film/plastic film to the UTGST rate schedule and specifies that this entry applies solely for refund of input tax credit on polyester film/plastic film used in such products.

Reverse charge scope narrowed: Indian Railways excluded from Central Government for specified supplies, altering applicability.
The entry against S. No. 6, column 4 is replaced to specify that the term Central Government does not include the Ministry of Railways (Indian Railways), while State Governments, Union territories and local authorities remain covered; this amendment to Notification No. 4/2017-Central Tax (Rate) is effective from 20 October 2023 and alters applicability of the reverse charge mechanism for the specified supplies of goods.

IGST amendment clarifies tax treatment of passenger transport by omnibus supplied through e-commerce operators, with a company exception.
The amendment revises IGST rate notification wording to treat services of passenger transportation by an omnibus supplied through an electronic commerce operator as a distinct category, except where the supplier through the electronic commerce operator is a company, and adds a definition of "Company" adopting the Companies Act meaning for this purpose.

Reverse charge exclusion of Ministry of Railways narrows Central Government scope, altering liable recipients for specified supplies.
Notification No. 19/2023 amends the Table against S. No. 6, column 4 of Notification No. 4/2017-Union Territory Tax (Rate) by substituting the entry to read: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority." The change narrows the Central Government reference by excluding the Ministry of Railways and thereby alters the scope of recipients for the specified entry; the amendment is effective from the twentieth day of October, 2023.

GST exemption on millet flour powder introduced, adding a specified entry for qualifying non prepackaged supplies.
Inserts a new Schedule entry (S. No. 94A) into Notification No.2/2017 Central Tax (Rate) describing Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre packaged and labelled, thereby adding this product description to the central tax rate schedule. The amendment is made under section 11(1) of the CGST Act and takes effect from the 20th day of October, 2023.

Refund of unutilized input tax credit restricted for construction sales including land value, except after completion certificate or occupation.
The notification amends the rate notification to specify that supplies of construction of a complex, building or part intended for sale are ineligible for refund of unutilized input tax credit where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received only after issuance of a completion certificate or after first occupation, whichever is earlier.

UTGST amendment adds millet flour food preparation to the Rate Schedule, altering its tax classification effective late October.
The Central Government amends the UTGST (Rate) Notification No. 2/2017 by inserting a schedule entry for Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled, via Notification No. 18/2023; the insertion takes effect from the twentieth day of October, 2023.