Option to revert to reverse charge: GTA must file a declaration within the prescribed window in the preceding financial year.
Amendments revise the GTA option timing and procedure: the option to pay GST or revert to reverse charge must be exercised during the period beginning the preceding financial year and ending the last day of that preceding financial year; an option for one year is deemed to continue for future years unless the GTA files Annexure VI to revert to reverse charge within that exercise window. Amendments also insert Annexure VI and modify Annexure V and Table entries accordingly.

Electronic commerce operator compliance requires enrolment verification, bars inter-State supplies, and removes tax collection for registration-exempt suppliers.
Electronic commerce operators must allow goods supplies by registration-exempt persons only after common-portal enrolment. They must prevent inter-State supplies, not collect tax at source on those supplies, and report them electronically in FORM GSTR-8. Where more than one operator participates, responsibility rests with the operator that finally releases payment to the supplier. The special procedure is deemed operative from 1 October 2023.

Electronic commerce supplies by composition taxpayers require operators to block interstate goods supplies, collect tax at source, and report transactions.
Electronic commerce operators collecting tax at source must follow a special procedure for supplies of goods made through them by composition taxpayers. They must not permit composition taxpayers to make inter-State supplies of goods through their platforms, must collect and remit tax at source on such supplies, and must electronically furnish supply details in FORM GSTR-8 on the common portal. These requirements apply from 1 October 2023.

Registration exemption for eligible intra-State e-commerce goods suppliers requires portal enrolment, PAN validation, and compliance with territorial restrictions.
Registration exemption applies to eligible persons making intra-State supplies of goods through an electronic commerce operator required to collect tax at source, where turnover remains within the applicable registration threshold. They must not make inter-State supplies or operate through an electronic commerce operator in more than one State or Union territory. A Permanent Account Number, portal declaration, validation, and enrolment number are mandatory before supplies may be made. Enrolment becomes invalid from the effective date of subsequent registration.

Consent-based GST information sharing through Account Aggregators takes effect, replacing the earlier designated-system framework from the stated commencement date.
Consent-based sharing of information through the GST common portal is permitted with an Account Aggregator system under the Tamil Nadu Goods and Services Tax framework. The designation supersedes the earlier framework for authorised information-sharing systems and applies from 1 October 2023. An Account Aggregator is a non-banking financial company carrying on Account Aggregator business under applicable Reserve Bank of India policy directions and the 2016 Account Aggregator Directions.

Valuation of online gaming defined as total amounts paid or deposited with supplier, with returns filed via a dedicated GST form.
Amendments expand Haryana GST compliance for suppliers of online money gaming and online information/database services: rule 8 mandates declaration of PAN and state/UT in FORM GST REG-01 before registration; new rules 31B and 31C fix valuation for online gaming, online money gaming actionable claims, and casino actionable claims as total amounts paid or deposited (including virtual digital assets) with refunds not deductible; substituted rule 64 requires such non-resident suppliers to file monthly returns in FORM GSTR-5A; FORM GST REG-10 and FORM GSTR-5A are accordingly revised.

Compounding amounts and consent-based GST data sharing updated, with extended challenge periods for registration cancellation.
The Rules extend the period to challenge cancellation of registration to ninety days with possible extension by the Commissioner or authorised officer up to one hundred and eighty days; specify excluded delay periods for refund processing where applicants delay replies or bank-account validation; treat Duty Free Shop supplies at international arrival terminals to incoming passengers as includible in value of exempt supplies for certain rules; prescribe tiered compounding amounts for offences under section 132; mandate electronic sharing of tax-collected-at-source details to registered suppliers; amend FORM GSTR-5A and FORM GSTR-8 reporting fields; and add consent-based sharing of registration and return information with requesting systems under section 158A.

E commerce operator responsibilities: enrolment required for exempt sellers, interstate supplies barred, no TCS and GSTR 8 reporting required.
Notification requires electronic commerce operators to allow supplies by exempt persons only if an enrolment number exists on the common portal, to prohibit inter State supplies by those persons through the platform, not to collect tax at source for such supplies, and to furnish details of those supplies in FORM GSTR 8. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations.

Tax collection by e commerce operators: must collect TCS on supplies by composition taxpayers and file GSTR 8 promptly.
Notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers through their platforms, collect tax at source under section 52(1) on supplies made through them and remit those amounts under section 52(3), and to furnish details of such supplies electronically in FORM GSTR 8 on the common portal, effective 1 October 2023.

Valuation of related party corporate guarantees fixed at a minimum threshold or actual consideration; registration and form amendments follow.
A new sub-rule deems the value of services where a supplier provides a corporate guarantee to a related person to be one per cent of the guarantee amount or the actual consideration, whichever is higher. Rule 142(3) substitutes "order" with "intimation." Rule 159(2) and FORM GST DRC-22 now provide that specified orders cease on issuance of a subsequent order or on expiry of one year from issuance, whichever is earlier. Forms REG-01, REG-08, GSTR-8 and GST PCT-01 are amended to add registration categories, replace the cancellation order template, restructure TCS reporting fields, and expand enrolment qualifications.

Advance Ruling Authority appointment: Ms Priya Jadhav designated as member under state GST notification.
Amendment to a Finance Department notification under section 96 of the Maharashtra Goods and Services Tax Act substitutes the Sr. No. (2) entry in the appointment schedule to the Advance Ruling Authority, designating Ms. Priya Jadhav, Joint Commissioner of Central Tax, as the member in place of the prior appointee.

Telangana GST appellate procedure corrects Rule 109A references by replacing Joint Commissioner (Appeals) with Joint Commissioner.
Telangana GST appellate procedure is corrected through an errata to the amendment of Rule 109A of the Telangana Goods and Services Tax Rules, 2017. The references in sub-rules (1A)(b) and (2A)(b) to "Joint Commissioner (Appeals)" are substituted with "Joint Commissioner".

GST special procedure notification amended to insert the effective date and deem the change from an earlier date.
The Government of Andhra Pradesh amended Notification G.O.Ms. No. 383 under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, by inserting the words and figures "with effect from 1st day of January 2024" after the phrase notifying the special procedure to be followed. The amendment is stated to be deemed inserted with effect from 31 July 2023, thereby adjusting the commencement language of the earlier special procedure notification.

Specified actionable claim inclusion of gambling activities expands taxable classification under state GST notification framework.
Insertion of S. No. 227A in Schedule IV establishes a specified actionable claim category limited to actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, with S. Nos. 228 and 229 omitted and an Explanation added to align undefined terms with meanings in the State, Integrated and Union Territory GST Acts; the amendment commences on the first day of October, 2023.

Reverse charge mechanism exclusion: Railway services removed from central-services exemption, altering RCM treatment under the notification.
Amendment modifies exclusions to the Reverse Charge Mechanism by inserting Railways services into one Table entry alongside the Department of Posts and by adding an explicit exclusion of Railways services from the separate entry for "Services supplied by the Central Government," thereby changing how those railway services are treated under the RCM provision.

Input tax credit limitation: credit on input services restricted to the tax rate charged on outward supply, excess blocked.
A proviso restricts input tax credit where a supplier of an input service in the same line of business charges central tax at a rate higher than the rate charged on the outward supply: credit of input tax in excess of the outward supply rate shall not be taken, illustrated by an example. Additionally, certain wagering-related wording is substituted, a related item and entries are omitted, and two Annexure serial entries concerning gambling and betting services are deleted. The amendment is effective from the notification date.

GST scope for construction of complexes clarified: exclusion where entire consideration is received after completion certificate or first occupation.
Substitutes the prior reference with a definition covering construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of the required completion certificate by the competent authority or after first occupation, whichever is earlier.

GST exemption for municipal and slum services to governmental authorities extended and references expanded to include the Ministry of Railways.
Amendment inserts serial 3B (Chapter 99) to grant GST exemption for services to a Governmental Authority comprising water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation with nil tax entries, and adds the phrase "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in several existing notification entries, modifying the prior departmental notification.

Input tax credit refund limited to polyester or plastic film inputs for imitation zari yarn made from metallised film.
The State has inserted Entry 6AA (5605) to classify imitation zari thread or yarn made from metallised polyester or plastic film and expressly limits the notification's refund treatment to input tax credit attributable only to the polyester film or plastic film component; the amendment is enacted under the proviso to section 54(3) of the Rajasthan GST Act and is effective from October twentieth, 2023.

Transportation by omnibus except when supplied via e-commerce companies now treated differently under GST amendment.
Amends a prior notification to exclude omnibus from a general motor vehicle description and adds that services by way of transportation of passengers by an omnibus are treated separately, except where such services supplied through an electronic commerce operator are provided by a company; also inserts a definition of "Company" consistent with the Companies Act, 2013. The amendment takes effect from the notification's effective date.