E-invoicing threshold reduced for Assam GST taxpayers as aggregate turnover limit is lowered to five crore rupees.
E-invoicing applicability under the Assam Goods and Services Tax framework was expanded by reducing the aggregate turnover threshold for taxpayers covered by the notification. With effect from 1 August 2023, the prescribed turnover limit was substituted from ten crore rupees to five crore rupees in the earlier notification issued under rule 48(4) of the Assam GST rules. The amendment was made by the Assam Government in exercise of delegated rule-making powers on the recommendations of the Council, and the notification was stated to come into force from 10 May 2023.

GST option for goods transport agencies updated with filing deadlines for new business and registration threshold cases.
Amends the Assam GST notification governing the option for a goods transport agency (GTA) to pay GST on services supplied by it. Additional provisos require that the option for the Financial Year 2023-2024 be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during a financial year may exercise the option by filing a declaration in Annexure V within forty-five days from the date of applying for GST registration, or within one month from the date of obtaining registration, whichever is later.

GST return filing period extended in FORM GSTR-9 by amending Assam GST Rules instructions and table entries.
Amendment to the Assam Goods and Services Tax Rules, 2017 updates the instructions in FORM GSTR-9 by extending the relevant reporting period from April 2022 to September 2022 to April 2022 to October 2022, with filing permitted up to 30 November 2022. The substitution applies in paragraph 7 of the instructions and in the table entries against serial numbers 10, 11, 12 and 13, replacing the earlier date range references with the expanded period and filing cut-off.

Electronic commerce operator procedure for composition taxpayers restricts inter-State supplies, requires tax collection at source, and GSTR-8 reporting.
Special procedure is prescribed for electronic commerce operators in respect of supplies of goods made through them by persons paying tax under the composition scheme. The operator must not permit any inter-State supply of goods through such persons, must collect tax at source on the supplies made through it, pay the tax to the Government under the prescribed mechanism, and furnish supply details electronically in FORM GSTR-8 on the common portal.

GST registration exemption for e-commerce suppliers is conditioned on turnover limits, portal enrolment, and supply restrictions.
Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from mandatory registration under the Assam Goods and Services Tax Act, subject to turnover limits and specified conditions. The conditions include no inter-State supply, no supply through electronic commerce operators in more than one State, possession of a Permanent Account Number, declaration and validation of details on the common portal, issuance of an enrolment number, and a bar on making supplies without that enrolment. The enrolment number ceases on subsequent registration under the Act.

Account Aggregator consent sharing notified for the common GST portal under Assam goods and services tax law.
Account Aggregator is notified as a system with which information may be shared by the common portal on the basis of consent under the Assam Goods and Services Tax Act, 2017. For this purpose, Account Aggregator means a non-financial banking company carrying on the business of an Account Aggregator under Reserve Bank of India policy directions and the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016. The notification comes into force from 1 October 2023.

Special procedure for tobacco and pan masala manufacturers requires machine reporting, daily records, and monthly statements.
Special procedure is prescribed for registered persons manufacturing specified tobacco and pan masala goods, requiring disclosure of packing machine details, production capacity declarations, machine installation or removal updates, and generation of unique machine IDs. The registered person must maintain daily input, waste, electricity, and production records in specified forms and submit a monthly statement by the tenth day of the following month. The Schedule covers specified tariff items such as pan masala, tobacco products, chewing tobacco, smoking tobacco, snuff, tobacco extracts and essence, cut tobacco, and related brand-name or non-brand-name goods.

Manual GST appeal procedure notified for orders under tax assessment and transitional credit disputes, without pre-deposit.
Special procedure is notified for filing manual appeals against orders under section 73 or 74 of the Assam Goods and Services Tax Act, 2017 in accordance with Circular No. 130/2022-GST and the directions in Union of India v. Filco Trade Centre Pvt. Ltd.. The appeal is to be filed in duplicate before the Appellate Authority within the prescribed time, without pre-deposit, and with the required supporting documents and self-certified copy of the order. A manual acknowledgement in FORM GST APL-02 is to be issued on receipt of a compliant appeal, and the Appellate Authority must issue a summary of its order in the prescribed form.

Commencement of Assam GST amendment provisions notified with staggered effective dates for different sections.
Commencement of the Assam Goods and Services Tax (Amendment) Act, 2023 is notified by appointing different effective dates for its provisions. Sections 2 to 22, other than sections 14 to 18, are brought into force from 1 October 2023, while sections 14 to 18 are brought into force from 1 August 2023, in exercise of the power to specify the date of commencement on the recommendation of the Council.

GST exemption for specified railway services and qualifying low value long term accommodation rendered Nil rated under Telangana state law.
The Telangana amendment inserts Nil-rated entries under Chapter 99 for Ministry of Railways services including platform tickets, retiring/waiting rooms, cloak rooms and battery-operated car services, inter-zone/division services, and SPV-to-Ministry infrastructure-use and maintenance arrangements during concession periods. It also revises accommodation-treatment by excluding student residences, hostels, camps and paying-guest accommodations from the entry and adds a Nil-rated entry for qualifying low-value long-term accommodation supplied for a minimum continuous period.

Pre-packaged and labelled exclusion: larger-package agricultural produce not treated as pre-packaged for GST rate classification.
The notification amends the State Tax (Rate) schedule Explanation by adding a proviso that, notwithstanding the Legal Metrology Act and its rules, the supply of agricultural farm produce in packages exceeding specified bulk thresholds shall not be considered within the expression "pre-packaged and labelled." The amendment is issued under section 11(1) of the Telangana GST Act, 2017 and takes effect from the commencement date stated in the notification.

GST classification update: cartons, milk cans and solar cookers reallocated between state tax schedules, with legal metrology carve out.
The notification amends State Tax schedules to reclassify specific goods: cartons and cases of corrugated or non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers are inserted into the lower-rate schedule; parts of brooders are included. Schedule III is adjusted to exclude specified cartons from a residual 4819 entry, exempt certain milk cans from particular equipment entries, add solar cookers to domestic stove entries, and carve out aluminium milk cans from box entries while listing them under utensils. An Explanation proviso excludes agricultural produce in packages over twenty-five kilogram or twenty-five litre from being treated as "pre-packaged and labelled."

Lead manager responsibilities clarified requiring defined allocation and disclosure of disclosure, allotment and refund duties in offer documents.
Amendments require merchant bankers to employ at least two professionally qualified persons, strengthen lead manager duties by mandating that responsibilities for disclosures, allotment and refund be clearly defined and disclosed in draft and final offer documents, prohibit merchant bankers who are promoters or associates from leading or being associated with an issuer's regulated activities subject to narrow exceptions, require underwriting subscriptions prior to finalisation of basis of allotment, and impose timelines for Board intimation of registration changes and transaction reporting of acquisitions.

De-notification of SEZ land reduces the zone's area and permits use for non SEZ IT infrastructure aligned with state land use.
The Central Government, under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, has de notified 0.7532 hectares comprising specified survey parcels at Devarabeesanhalli, Bengaluru, reducing the SEZ area and resulting in a new aggregate SEZ area. The de notification follows the developer's proposal, Development Commissioner recommendation, and State Government approval, is recorded as meeting statutory requirements, and the de notified land is to be used for non SEZ IT infrastructure consistent with the State land use plan.

De-notification of SEZ land under SEZ law reduces notified area following statutory approvals and state approval.
Central Government de notifies 1.4787 hectares from the Rajiv Gandhi Infotech Park, Phase I SEZ under the SEZ Act and rule 8, following the developer's proposal, Development Commissioner recommendation, and State Government approval; the de notified survey parcels are listed and the resultant notified area is recorded.

Special Economic Zone area notification expands SEZ land by adding specified parcels, consolidating the official SEZ area.
Notification effects statutory inclusion of an additional 37.6980 hectares into a sector specific Multi product Special Economic Zone proposed by M/s. Tata Steel SEZ Limited, issued under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, and identifies the newly included parcels by village, tahasil, khata/lease and plot particulars in a detailed table, consolidating the SEZ total area to 588.6514 hectares.

De-notification of SEZ land permits reuse for infrastructure, modifying the SEZ area under the SEZ Act.
De-notification is effected under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, removing 22.9187 hectares from the SEZ at Village Matoda and Vasana Chachanvadi after developer proposal, Development Commissioner recommendation, and State Government concurrence; the de-notified survey parcels are to be used for infrastructure that sub-serves SEZ objectives and will conform to State Land Use Guidelines, and the notification specifies the resultant SEZ area post-deletion.

Denotification of Special Economic Zone: central government rescinds prior SEZ notification following state NOC and recommendation.
The Central Government, under the first proviso to rule 8 of the SEZ Rules 2006, has rescinded Notification S.O. 2583(E) dated 09.10.2009 that had notified 10.375 hectares at Eramam, Kannur as an IT/ITES Special Economic Zone, subject to protection for acts done or omitted before rescission; the decision follows the applicant's proposal, a State No Objection Certificate confirming land use conformity after de-notification, and a Development Commissioner recommendation.

Denotification of Special Economic Zone rescinds prior SEZ notification, restoring land to state land use regime.
The Central Government rescinds the earlier notification that had notified a 40.4711 hectare Special Economic Zone for IT and IT enabled services at Cheemeni, invoking the first proviso to rule 8 of the Special Economic Zones Rules; rescission is subject to preservation of things done or omitted before such rescission following the developer's proposal, the State Government's No Objection Certificate on land use conformity, and the Development Commissioner's recommendation.

De-notification of SEZ: rescission of prior notifications following promoter proposal, state no-objection and commissioner recommendation.
The Central Government rescinds prior notifications to effect the de-notification of the entire Special Economic Zone proposed by M/s. Arshiya Limited, exercising the first proviso to rule 8 of the Special Economic Zones Rules; the rescission is subject to preservation of acts or omissions done before rescission. The measure follows the State Government's No Objection Certificate and the Development Commissioner's recommendation, and the de-notified land will conform to state land-use guidelines thereafter.