Satellite launch services specified in IGST rate notification, amending the rate schedule to list the service.
Amendment to the IGST rate notification substitutes the column (3) entry for serial number 20C with "Satellite launch services," pursuant to powers under the IGST Act and related CGST provisions and on the Council's recommendation; the change is made by Notification No. 07/2023-Integrated Tax (Rate) and takes effect from the date specified in that notification.

Exempt supply of satellite launch services now covered under central GST rate notification, altering tax treatment under CGST law.
Amendment to Notification No. 12/2017 substitutes the entry at serial 19C to read "Satellite launch services," thereby treating satellite launch services as an exempt supply under the Central Goods and Services Tax rate schedule. The amendment follows the GST Council recommendation and is made under sections 9(3), 9(4), 11(1), 15(5) and 148 of the CGST Act, effective from 27th July, 2023.

Satellite launch services added to UTGST rate table by notification; effective from 27 July 2023.
The notification amends the Union Territory GST rate notification by substituting the entry against serial number 19C in the rate table with the description "Satellite launch services", thereby capturing supplies of satellite launch services under that table entry. The amendment is made on GST Council recommendation and takes effect from 27th July, 2023.

GTA option to revert to reverse charge must be filed within the preceding financial year window; option deemed continuing thereafter.
The notification amends the CGST rate schedule to require GTAs to file a prescribed declaration (Annexure VI) within the preceding financial year's designated window to revert to the reverse charge mechanism; an option by a GTA to pay under forward charge is deemed to continue for subsequent years unless Annexure VI is filed within that window. The form and related provisions specify that an exercised option cannot be changed for one year and update explanatory entries and Annexure V accordingly.

Reverse charge option for Goods Transport Agency: filing window and deemed continuation rules now mandated under amended IGST notification.
The notification amends IGST Rate rules governing a Goods Transport Agency's election between forward-charge and reverse-charge treatment by narrowing the filing window to on or after the first day of the preceding financial year but not later than the end of March of that preceding year, deems an option to self-pay GST to continue in subsequent years unless a declaration to revert under reverse charge is filed within that window, revises Annexure V language, omits a specified explanatory sub-clause, and inserts Annexure VI as the prescribed form for declaring reversion to reverse charge.

Goods Transport Agency option to revert to reverse charge mechanism now exercisable within prescribed preceding financial year window.
The notification amends the UTGST Rate framework for Goods Transport Agencies: the option to revert to reverse charge for any financial year must be exercised within a prescribed window in the preceding financial year; an exercised option is locked for one year and remains effective for that financial year; an election to pay under forward charge is deemed to continue for future years unless Annexure VI is filed within the prescribed window to revert to reverse charge. Annexure VI is inserted as the required declaration form and Annexure V wording is updated accordingly.

Compensation cess rates updated for tobacco and pan-masala; new branded/non branded and declared retail price distinctions applied.
The notification amends the compensation cess schedule under the Compensation to States Act, 2017 by revising entries and inserting new sub-entries that distinguish goods by brand name and by whether they have a "declared retail sale price," prescribes specific ad valorem percentage rates and unit-based cess for numerous tobacco and pan-masala commodity codes, substitutes a detailed description for certain utility vehicles, and inserts an Explanation defining "declared retail sale price" as the retail price required to be declared under the Legal Metrology Act; effective 27th July, 2023.

Waiver of late fee for GSTR-10 non filers extended; filing deadline moved and deemed effective from earlier date.
Waiver of the late fee under section 47 for GSTR 10 non filers is extended by substituting the earlier deadline with a later date, thereby expanding the amnesty period; the amendment is deemed to have come into force from the earlier deadline date.

Extension of Amnesty for delayed annual GST returns expands the filing window and is made retroactively effective.
The proviso in Notification No. 07/2023-Central Tax is amended to substitute the earlier cutoff date with a later date, thereby extending the filing window for delayed annual returns (GSTR 9) and expanding the amnesty-like relief. The amendment is deemed retroactively effective from the original cutoff date and is issued under the power conferred by section 128 of the Central Goods and Services Tax Act, 2017.

Amnesty scheme deadline extended for deemed withdrawal of assessment orders, preserving the notification's retrospective effective date.
The amendment substitutes the earlier cut-off date in the principal notification with a later cut-off date for the amnesty scheme concerning deemed withdrawal of assessment orders, enacted under the exercise of statutory rule-making powers. The notification is declared to be deemed to have come into force from the earlier cut-off date specified in the principal notification, preserving retrospective commencement for the amendment's operative effect.

Extension of time limit for revocation of cancelled GST registration grants an enlarged window to file reinstatement applications.
Amendment replaces the earlier prescribed deadline for filing applications for revocation of cancelled GST registration with a later deadline, thereby extending the period for eligible persons to apply. The amendment operates by substituting the date specified in the principal notification and is declared to have retrospective effect from the earlier deadline, formalizing the extended filing window under the statutory power to amend prior notifications.

Amnesty extension for GSTR-4 nonfilers: filing deadline extended to 31st August, effective retroactively from June.
The Central Government amends the principal Central Tax notification by substituting the deadline in the relevant proviso to extend the amnesty for GSTR 4 nonfilers, and declares the amendment to be deemed to have come into force from the earlier specified date, thereby giving the extended deadline retrospective effect.

Due date extension for GSTR-7: April-June 2023 returns for Manipur registrants postponed to 31 July 2023.
The Commissioner amends the principal notification to include June 2023 with April and May 2023 for Form GSTR-7 filing by registrants whose principal place of business is in Manipur, and substitutes the prior due date with 31st July 2023; the amendment is effective from 30th June 2023.

Extension of GSTR-3B due date: filing permitted later for Manipur-based registrants required under proviso to section 39.
The Commissioner, pursuant to powers under the Central Goods and Services Tax Act and on Council recommendation, extends the due date for furnishing FORM GSTR-3B for the quarter ending June, 2023 until the twenty-fifth day of August, 2023 for registered persons whose principal place of business is in Manipur and who are required to furnish the return under the proviso to sub section (1) of section 39 read with clause (ii) of sub rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

GSTR-3B due date extension for affected registered persons; returns may be filed by the revised consolidated deadline.
The amendment extends the period to furnish FORM GSTR-3B to include April, May and June, 2023 for registered persons whose principal place of business is in Manipur, and substitutes the earlier due date with the thirty-first day of July, 2023; the notification is deemed effective from the thirtieth day of June, 2023.

Due date extension for GSTR-1: furnishing by taxpayers in Manipur for April-June extended to 31 July.
The amendment extends the due date for furnishing FORM GSTR-1 to cover tax periods April 2023, May 2023 and June 2023 for registered persons whose principal place of business is in the State of Manipur, substitutes the earlier deadline with a later compliance date, and declares the amendment deemed to have come into force from 30th June 2023.

Return filing extension: GSTR-3B deadline for specified Gujarat districts extended, effective from a stated June date.
The Commissioner, under sub section (6) of section 39 of the Central Goods and Services Tax Act, 2017, extends the due date for furnishing the return in FORM GSTR-3B for May 2023 for registered persons whose principal place of business is in Kutch, Jamnagar, Morbi, Patan and Banaskantha districts of Gujarat and who are required to file under sub section (1) of section 39 read with clause (i) of sub rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017; the notification is deemed effective from the twentieth day of June 2023.

Extension of GSTR-7 filing deadline: covers April and May 2023 with due date moved to end of June.
Amendment to Notification No. 26/2019 substitutes "month of April, 2023" with "months of April 2023 and May 2023" and replaces the due date "thirty-first day of May, 2023" with "thirtieth day of June, 2023," deeming the amendment effective from the thirty-first day of May, 2023.

Extension of GSTR-3B due date: Manipur-based registrants' returns for April and May extended to June 30, 2023.
Amendment extends the filing period for FORM GSTR-3B for registered persons with principal place of business in Manipur by adding May, 2023 to April, 2023 returns and moving the due date from 31 May, 2023 to 30 June, 2023; effected under the Commissioner's powers under sub-section (6) of section 39 and deemed effective from 31 May, 2023, amending Notification No. 12/2023-Central Tax.

Extension of GSTR 1 filing deadline grants extra time for outward supplies reporting for specified tax periods.
Amendment to Notification No. 83/2020 extends the FORM GSTR 1 filing timeline by substituting the tax period reference to include April 2023 and May 2023 and by moving the due date from the thirty first day of May, 2023 to the thirtieth day of June, 2023; the change is made by the Commissioner on the Council's recommendation under section 37(1) proviso read with section 168 and is deemed effective from the thirty first day of May, 2023.