Turnover-based annual return exemption for small registered persons, relieving filing obligation for the specified financial year.
Exempts registered persons whose aggregate turnover in financial year 2022-23 is up to two crore rupees from the statutory obligation to file the annual return under the Chhattisgarh Goods and Services Tax framework, the relief being granted by the State Government on the Council's recommendation pursuant to the first proviso to the relevant statutory provision and limited to the specified financial year's annual return filing requirement.

Appeal procedure under GST: manual duplicate filing allowed without pre-deposit, acknowledgement and prescribed summary required for transitional credit disputes.
Notification prescribes a special appeal procedure for transitional credit disputes: manual duplicate appeals using the appended format must be presented within the statutory period computed from the later of this notification or the order date; previously filed appeals are deemed compliant. No pre-deposit is required for filing. Appeals must include relevant documents and a self-certified copy of the order, signed by the authorised signatory. A compliant appeal will be acknowledged manually by the Appellate Authority and treated as filed only on issuance of that acknowledgement. The Appellate Authority must issue a prescribed summary along with its order.

Input tax credit refunds for imitation zari yarn are restricted to polyester film or plastic film inputs.
Refund of unutilised input tax credit under the Tripura State Goods and Services Tax framework is amended for imitation zari thread or yarn made from metallised polyester film or plastic film. Refund is restricted to input tax credit attributable only to polyester film or plastic film used in such goods. The amendment takes effect from 20 October 2023.

Input tax credit refund limited to imitation zari thread made from metallised polyester or plastic film under amended tariff.
The amendment adds a tariff entry classifying imitation zari thread or yarn made of metallised polyester film or plastic film under entry 5605 and provides that this entry applies solely for refunds of input tax credit where the material is polyester film or plastic film, effective from 20th October, 2023.

GST notification amendment clarifies covered government entities, excluding the Ministry of Railways, altering the rate-table scope.
Amendment substitutes the Table entry against serial number six to specify that the Central Government (excluding the Ministry of Railways), State Governments, Union territories and local authorities are included among the public bodies covered; the change is effected under the notification-making power in the Mizoram GST framework and takes effect from 20 October 2023.

Reverse charge liability now excludes Indian Railways from the Central Government category under the amended recipient entry.
Reverse charge liability under the Tripura State Goods and Services Tax framework is amended by substituting the recipient entry against serial number 6 of Notification No. 4/2017-State Tax (Rate). The revised entry covers the Central Government, excluding the Ministry of Railways (Indian Railways), State Government, Union territory, or a local authority. The amendment takes effect from 20 October 2023.

GST classification: new millet flour powder category added, excluding pre-packaged labelled goods, effective from notified date.
The amendment inserts a new schedule entry for a food preparation of millet flour, in powder form, containing at least seventy percent millets by weight, other than pre-packaged and labelled, thereby modifying the State GST notification to create a distinct taxable classification; the change is made under section 11(1) of the Mizoram GST Act and takes effect from the date specified in the notification.

GST exemption for qualifying millet flour food preparations applies when products are unlabelled, non-pre-packaged and meet millet-content requirements.
GST exemption is extended under the Tripura State Goods and Services Tax framework to food preparations of millet flour in powder form classified under tariff heading 1901. Eligibility requires the product to contain at least 70% millets by weight and not be pre-packaged and labelled. The amendment takes effect from 20 October 2023.

GST rate schedule amendments revise treatment of molasses, millet preparations and industrial-use spirits, while omitting a higher-rate entry.
Tripura State GST rate schedules are amended to place molasses and specified pre-packaged and labelled millet-flour food preparations containing at least 70% millets in Schedule I (2.5%). Schedule III (9%) is revised for the specified millet-flour preparation and industrial-use spirits, while the existing serial number 1 entry in Schedule IV (14%) is omitted. The amendments take effect from 20 October 2023.

GST rate amendment adds molasses and specified millet food preparation and classifies industrial spirits under revised rates.
The notification amends state GST rate schedules: it inserts molasses and a specified pre packaged millet flour food preparation into the lower rate schedule, expands an existing 9% heading to include that millet product and adds a tariff entry for spirits for industrial use, and omits the first entry in the 14% schedule; the amendments take effect from the stated commencement date.

Transportation by omnibus services now separately classified and taxable, except when supplied via e commerce by a company.
Amendment narrows the catch-all description by substituting wording to exclude omnibus, inserts a new clause treating transportation of passengers by an omnibus separately, provides an exception when such services are supplied through an electronic commerce operator by a company, and adds an Explanation defining "Company" as per the Companies Act, 2013; effective from the twentieth day of October, 2023.

Taxation of construction services: amended scope excludes transactions where full consideration received after completion certificate or first occupation.
The notification substitutes the opening paragraph to treat as taxable the construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, but excludes cases where the entire consideration is received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.

Amendment to SGST notification clarifies treatment of Ministry of Railways, adjusting inclusion and exclusion in specified entries.
The notification amends Notification No.13/2017-State Tax (Rate) by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in item (2)(i) against serial number 5, and by adding the bracketed qualifier "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial number 5A; the amendment is effective from 20th October, 2023.

Tax exemption for government services extended to municipal utilities; Indian Railways included alongside postal services in rate schedule.
The notification inserts a nil-rated entry under Chapter 99 for services provided to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation-thereby exempting those services. It also amends multiple entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts in specified items, explanations and provisos of the rate schedule.

Input tax credit limitation: restricts credit on same-line services to the rate applicable to the recipient's supply, narrowing recoverability.
Adds a proviso limiting recovery of input tax credit where a supplier in the same line of business charges state tax at a higher rate; credit is restricted to the amount of tax payable at the lower applicable rate, with illustrative examples. Also substitutes wording in an item at serial number 34, omits a related item, and removes serial numbers 696 and 698 from the Scheme of Classification of Services. Changes take effect from the stated commencement date in October 2023.

Specified actionable claim classification clarified to include betting, casinos, gambling, horse racing, lottery and online money gaming under state GST.
Amendment inserts S.No. 227A in Schedule IV to classify a specified actionable claim as an actionable claim arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S.No. 228 and 229, and adds an Explanation clarifying that undefined terms shall have the meanings assigned in the Mizoram GST Act, the Integrated GST Act and the Union Territory GST Act.

Condonation of delay in GST appeals: special filing procedure requires specified advance payment and compliance for late appeals.
Notification prescribes a special procedure for condoning delay in filing appeals against demand orders under sections 73 or 74 of the Meghalaya GST Act, 2017, for cases up to 31 March 2023. Eligible persons must file appeals in FORM GST APL-01 by the specified deadline and satisfy the payment condition: pay in full any admitted amounts and a prescribed fraction of the remaining disputed tax, with a minimum share debited from the Electronic Cash Ledger. Pending appeals are deemed compliant if they meet this payment condition; refunds of excess payments are barred until disposal.

Appeal filing amnesty: taxpayers may file belated GST appeals by paying admitted amounts and a prescribed security portion.
Eligible taxable persons who missed the time limit for appeals under sections 73 or 74, or whose appeals were rejected solely as time barred, may file an appeal in FORM GST APL-01 under Section 107 by the extended deadline, provided they have paid in full the admitted portion of tax, interest, fee, fine or penalty and a prescribed portion of the remaining disputed tax, with at least part of that payment debited from the Electronic Cash Ledger; no refund of excess payments is permitted until the appeal is disposed and non tax demands are excluded.

Valuation rule for corporate guarantees between related parties establishes a minimum deemed value or actual consideration as applicable.
The Odisha GST (Fourth Amendment) Rules, 2023 amend the 2017 Rules to: deem the value of providing a corporate guarantee by a supplier to a related person as one per cent of the guarantee amount or actual consideration, whichever is higher; replace "order" with "intimation" in rule 142(3); add a one year expiry or Commissioner issuance condition in rule 159(2) and Form GST DRC 22; add "One Person Company" to REG 01; substitute REG 08 cancellation template; revise GSTR 8 entries for interest, late fee and debit ledger; and expand enrolment criteria in GST PCT 01.

Passenger transportation through electronic commerce operators receives revised reverse-charge treatment, with a company exception for omnibus services.
Passenger transportation services supplied through electronic commerce operators are revised under the Tripura State Goods and Services Tax reverse-charge framework. Omnibus transport is excluded from the existing category covering other motor vehicles and is addressed separately. Passenger transportation by omnibus through an electronic commerce operator is covered, except where the person supplying the service through that operator is a company. The meaning of "company" follows the Companies Act definition. The amendment takes effect from 20 October 2023.