Consent-based information sharing via Public Tech Platform for Frictionless Credit enabled under GST framework to facilitate digital credit data exchange.
Notification designates Public Tech Platform for Frictionless Credit as the system with which the common portal may share information on the basis of consent under the GST framework, and defines the platform as an enterprise-grade open-architecture IT platform with standard protocol-driven architecture and an open, shared API framework to enable convergence of financial service providers and multiple data sources for a digital credit ecosystem.

Jurisdiction of Central Tax officers expanded by inserting an additional tariff classification into the CGST notification governing allocation.
The Central Government, under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act, amends Notification No. 02/2017-Central Tax by inserting the figure and letter "411069," after "411060," in Table II, serial number 83, clause (ii), thereby modifying the specified tariff/classification entry that determines the scope of the notification.

Union Territory Tax Rate corrigendum corrects principal notification reference and updates the Gazette citation accordingly.
The corrigendum directs that, in Notification No. 01/2024-Union Territory Tax (Rate), the passage referencing the principal notification be read as identifying the principal notification as No.1/2017-Union Territory Tax (Rate) published at G.S.R. 710(E), and confirms the last amendment as notification No. 17/2023 - Union Territory Tax (Rate) published at G.S.R. 776(E).

Integrated GST rate correction amends the rate figure and updates the principal notification citation in corrigendum.
Corrigendum to Notification No. 01/2024-Integrated Tax (Rate) amends the published text by replacing a published numeric rate entry with the corrected figure and by substituting the prior citation to the principal notification (presented as a Central Tax (Rate) citation) with the corrected Integrated Tax (Rate) citation and updated Gazette reference, while retaining the reference to the most recent amending notification.

Packing machine registration requirement mandates machine details, monthly production reports and engineer certification under the special GST procedure.
A special GST procedure obliges registered manufacturers of listed pan masala and tobacco goods to file machine-specific details in FORM GST SRM-I on the common portal, obtain autogenerated machine registration numbers, report additions, amendments and disposals within prescribed short timelines, and furnish machine capacity declarations and prior departmental submissions. The regime also requires monthly submission of production, input consumption and power usage in FORM GST SRM-II and upload of a Chartered Engineer certificate in FORM GST SRM-III for declared or amended machines.

Rescission of notification ends the special procedure for manufacturers under CGST, effective with savings for prior actions.
The Central Government, invoking authority under section 148 of the Central Goods and Services Tax Act, 2017, rescinds Notification No. 30/2023-CT dated 31st July 2023 concerning the special procedure for registered manufacturers; the rescission takes effect from 1st January 2024 and preserves actions done or omitted before rescission.

Extension of filing deadline: GSTR 9 and GSTR 9C due by January tenth for specified Tamil Nadu districts.
The Central Government inserted rule 80(1B) and rule 80(3B) in the Central GST Rules, 2017 to provide that for FY 2022-2023 the annual return (GSTR 9) and the self certified reconciliation statement (GSTR 9C) shall be furnished on or before 10 January 2024 by registered persons whose principal place of business is in the specified districts of Tamil Nadu.

Extension of GSTR-3B filing due date: deadline moved for specified Tamil Nadu districts for November return.
The Commissioner, under the statutory powers and on the recommendations of the Council, extends the due date for furnishing FORM GSTR-3B for November 2023 until the tenth day of January 2024 for registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in Tamil Nadu and who are required to furnish returns under the applicable return-filing provisions; the notification is effective from the twentieth day of December 2023.

UTGST rate amendment: substitution of tariff entries alters classification and applies under the UTGST rate schedule.
The Central Government amends the UTGST Rate notification to substitute the tariff entries against Serial Nos. 165 and 165A in Schedule I with "2711 12 00, 2711 13 00, 2711 19 10" thereby altering the classification basis for goods attracting the 2.5% UTGST rate; the amendment is issued under section 7(1) of the Union Territory GST Act and takes effect from the stated commencement date.

IGST tariff amendment under section 5(1) replaces specified tariff headings, coming into force on 4 January 2024.
Notification No. 01/2024 substitutes the entries against Serial Nos. 165 and 165A in Schedule I 1[5] with the entry "2711 12 00, 2711 13 00, 2711 19 10" under the powers of sub section (1) of section 5 of the IGST Act; the amendment takes effect from 4th January 2024 and is issued on the recommendations of the Council.

CGST rate amendment updates tariff classification entries and alters central tax treatment for specified petroleum product headings.
Amendment to the CGST rate schedule substitutes the column (2) entries at two serial numbers in Schedule I (2.5%), replacing existing tariff classifications for specified petroleum crude oil headings; the change is limited to substitution of those entries in Notification No. 1/2017-Central Tax (Rate) and takes effect from the fourth day of January, 2024.