Specified actionable claim reclassified under CGST rate schedule covering betting, casinos, gambling and online money gaming.
The notification inserts S. No. 227A in Schedule IV to classify Specified actionable claim as actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and provides that undefined words in the notification carry meanings from the Central, Integrated and Union Territory GST Acts; the amendment is made under section 9(1) and section 15(5) of the CGST Act and is effective from 1 October 2023.

Specified actionable claim classification expanded to include betting, gambling and online money gaming under UTGST rate notification.
The UTGST Rate Schedule is amended by inserting Schedule IV entry 227A classifying specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming as taxable supplies; entries 228 and 229 are omitted. The Explanation is expanded to state that terms undefined in the notification have the meanings assigned in the Central, Integrated and Union Territory GST Acts, aligning interpretative references.

GST registration for overseas online money gaming centralised under designated officers to process registrations in India.
Notification designates the Principal Commissioner of Central Tax, Bengaluru West and subordinate officers as the officers empowered to grant GST registration for supplies of online money gaming provided or agreed to be provided by persons located in non taxable territory and received by persons in India, adopting the statutory definition of online money gaming by reference to the Central GST Act and establishing the administrative locus for such registrations.

Integrated tax on imports of online money gaming: proviso to section 5(1) will not apply; IGST leviable.
Supply of online money gaming is notified as goods for import such that the proviso to sub section (1) of section 5 of the Integrated Goods and Services Tax Act shall not apply, and integrated tax shall be levied and collected under sub section (1) of section 5 of the Act on those imports.

Commencement of IGST amendment provisions brought into force under enabling provision by government notification formalizing entry into force.
The Central Government, relying on sub section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023, issued a notification appointing the first day of October, 2023 as the date on which the Act's provisions shall come into force.

Reverse charge mechanism: omission of Entry No.10 removes specified services from IGST reverse charge application effective 1 October 2023.
Amendment deletes serial number 10 and its entries from the Table in Notification No. 10/2017 Integrated Tax (Rate), thereby removing the specified category of services from the scope of IGST payable under the reverse charge mechanism; the amendment is made under section 5(3) of the IGST Act and is effective from 1 October 2023.

Exemption on cross-border services revoked for certain recipients; OIDAR supplies to specified persons no longer exempt.
The Central Government amends Notification No. 9/2017-Integrated Tax (Rate) to substitute the proviso at serial number 10 so that the exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b). The amendment follows GST Council recommendations and is effective from 1 October 2023 as Notification No. 12/2023-Integrated Tax (Rate).

IGST scope change: removal of exemption for sea-transport to customs station, making such services subject to IGST.
The amendment omits the words in item (ii) against serial number 9 of the Table in Notification No. 8/2017-Integrated Tax (Rate) that had described services of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India when provided by a person in non-taxable territory to a person in non-taxable territory, thereby removing that phrasing from the notification.

Effective date deferral for special GST manufacturing procedure postponed, operative effect retained for continuity in prior notification.
The notification defers the operative commencement of the prescribed special procedure for manufacturers and additional recordkeeping to 1st January 2024, while deeming that the insertion of that effective date is to have effect from the original notification date, thereby amending the principal notification's effective date language.

Adjudicating authority appointment under GST law assigns adjudication powers to a designated commissioner for a specified taxpayer.
The Board, invoking section 5 of the CGST Act and section 3 of the IGST Act, appoints officers listed in the notification table to exercise the powers and duties of officers originally named for adjudicating specified notices. For notice No. 39/PK/Inkuat/2021-22 dated 25.03.2022 against M/s Inkuat Infrasol Pvt. Ltd., the Joint or Additional Commissioner, CGST and Central Excise Thane Commissionerate (holding charge of adjudication of DGGI cases) is designated to perform adjudication duties in place of the officer at Bhiwandi Commissionerate.

Constitution of State Benches clarifies bench allocation and venue designations, effective upon official Gazette publication.
Constitution of State Benches establishes the number and locations of State Benches of the Goods and Services Tax Appellate Tribunal under Section 109(4) of the Central Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council, superseding earlier notifications, and taking effect from publication in the Gazette of India; locations marked 'Circuit' will operate as ordered by the President according to appeal volume.

Value of supply for online gaming defined as total paid including virtual assets; refunds not deductible.
Rules 31B and 31C define the value of supply for online gaming and casino actionable claims as the total amount paid or payable to or deposited with the supplier by way of money or money's worth, including virtual digital assets, by or on behalf of the player, and state that amounts returned or refunded by the supplier shall not be deductible; winnings retained for further play are not considered amounts paid to the supplier.

GSTR-7 filing deadline extended for April-July returns for registered persons with principal place of business in Manipur.
Extension of the due date for furnishing FORM GSTR-7 is granted for returns for April, May, June and July 2023 for registered persons whose principal place of business is in Manipur by substituting the months and the prior cutoff date in the principal notification; the amendment is deemed to have come into force from the last day of July 2023.

Extension of GSTR-3B due date for registered persons in Manipur, revising the statutory filing deadline accordingly.
The Commissioner amends Notification No. 20/2023-Central Tax to extend the due date for furnishing FORM GSTR-3B for the quarter ending June, 2023 for registered persons whose principal place of business is in Manipur by substituting "thirty-first day of July, 2023" with "twenty-fifth day of August, 2023", and declares the amendment to be deemed to have come into force from the thirty-first day of July, 2023.

Extension of GSTR-3B filing deadline for registered persons in Manipur, with substituted months and retroactive effective date.
Extension of the due date for furnishing Form GSTR-3B is prescribed for registered persons whose principal place of business is in Manipur by substituting the covered months to include April, May, June and July 2023 and replacing the previously prescribed final date with a later filing date, the notification being effective retrospectively from the end of July 2023.

Extension of GSTR-1 filing deadline for Manipur-registered taxpayers to include July, deadline moved to late August.
Extension of due date for furnishing Form GSTR-1 for registered persons with principal place of business in Manipur: tax periods April, May, June and July 2023 are covered and the earlier deadline is substituted by the twenty-fifth day of August, 2023. The amendment substitutes the fourth proviso of the principal notification and is issued under the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017; it is deemed to have come into force from the thirty-first day of July, 2023.

Adjudication assignment for GST show cause notice affecting United Spirits Ltd. with designated officers appointed to adjudicate.
The Board, under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act, appointed officers listed in the Table to exercise the powers and discharge the duties of the officers shown in the Table with respect to the show cause notice issued to M/s United Spirits Ltd., thereby designating specific officers to adjudicate the notice described in the Table.

Territorial scope of GST redefined for specified Andhra Pradesh jurisdictions, updating district and mandal coverage and coastal waters.
The notification substitutes entries in Table II of Notification No. 02/2017-Central Tax, deeming the substitutions effective from the stated date, to redefine territorial coverage for three GST jurisdictions in Andhra Pradesh. The amendments restate the Guntur entry to include specified neighbouring districts, selected mandals of East Godavari and Tirupati districts, and adjoining territorial waters, the Tirupati entry to list constituent districts and specified mandals within Tirupati district, and the Visakhapatnam entry to enumerate included districts and specified mandals of East Godavari.

Input tax credit reconciliation: automated intimation requires payment or explanation for excess credits within a short period.
The amendment establishes automated compliance and recovery procedures: registration may be suspended after electronic analysis showing significant discrepancies or non compliance with bank account reporting, with a thirty day electronic opportunity to explain and conditional revocation on compliance; taxpayers whose input tax credit in FORM GSTR 3B exceeds the auto generated statement will receive electronic intimation and must either pay the excess with interest or explain the difference within a short period, failing which demand proceedings may follow under the Act; new e-way bill requirements mandate pre movement electronic reporting for certain high value intra State consignments and make furnished information available to suppliers for return reporting.

Tax collection at source: ecommerce operators must enroll exempt sellers, block inter state sales, and report supplies.
Electronic commerce operators required to collect tax at source under section 52 must allow supplies by exempted persons only if an enrolment number is allotted on the common portal; must not allow any inter State supply by such persons; must not collect tax at source under section 52 in respect of such supplies; and must furnish details of those supplies in FORM GSTR 8. Where more than one operator is involved, the operator who finally releases payment to the exempt supplier is treated as the electronic commerce operator for these obligations. The procedure is effective from 1 October 2023.