Special-procedure deadline extension retrospectively replaces the June deadline with an August deadline under goods and services tax administration.
The time limit specified under Notification No. 06/2023-State Tax is extended by substituting 31 August 2023 for 30 June 2023. The substituted deadline is deemed operative from 30 June 2023, and references to the earlier deadline in the relevant framework stand replaced accordingly.

Notification amendment inserts operative effective date and deems retrospective application of the specified special procedure.
The amendment inserts the words "with effect from 1st day of January 2024" into Notification No. 1487-F.T. immediately after the phrase notifying the special procedure, and declares that such insertion shall be deemed to have been inserted with effect from the 31st day of July, 2023.

E-commerce operator obligations: require enrolment, bar inter-State sales by unregistered sellers, and report supplies electronically.
Electronic commerce operators required to collect tax at source must allow supplies by exempted unregistered persons only if an enrolment number is allotted on the common portal, must not permit inter-State supplies by those persons, must not collect tax at source for such supplies, and must furnish details of those supplies electronically 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 at source requirement: e commerce operators must block interstate supplies by composition taxpayers and remit collected tax.
Electronic commerce operators required to follow a special procedure for supplies by composition taxpayers: they shall not permit inter State supplies by such persons, shall collect tax at source on those supplies and remit the tax to Government as per the statutory remittance mechanism, and shall furnish details of the supplies in FORM GSTR-8 on the common portal, effective from 1 October 2023.

GST amendment on online gaming, specified actionable claims, compliance deadlines and retrospective Schedule III treatment reworks tax administration.
Amendments to the Uttarakhand Goods and Services Tax Act, 2017 introduce definitions for online gaming, online money gaming, specified actionable claims and virtual digital asset, and deem platform operators arranging such supplies to be suppliers liable under the Act. The Act also expands registration, return-filing, refund, assessment, appellate tribunal, penalty, prosecution, compounding and information-sharing provisions, while making retrospective changes to Schedule III for specified actionable claims and preserving the operation of other laws regulating betting, casino, gambling, horse racing, lottery and online gaming.

Substitution of notified officer: Shri Ajaykumar Waman Bonde named Joint Commissioner of State Tax under Maharashtra GST.
The Government amends the original finance department notification to substitute the Sr. No. (1) entry, designating Shri Ajaykumar Waman Bonde, Joint Commissioner of State Tax, by Notification No. MGST-1023/C.R.53/Taxation-1 dated 16th October, 2023, recorded in the Maharashtra Government Gazette.

GST rate amendments alter classifications and tax schedules, adding items and substituting entries with retrospective effect.
Amendments revise Jharkhand GST tariff schedules by inserting un-fried snack pellets (HS 1905), fish soluble paste (HS 2309), Linz-Donawitz slag (HS 2619), and imitation zari yarn (HS 56050020) into Schedule I; substituting the metallised yarn description in Schedule II to exclude real and imitation zari; and amending Schedule III to add un-fried snack pellets to toasted products and to substitute the slag entry to exclude Linz-Donawitz slag, effective from 27 July 2023.

Forward charge applicability clarified: substitution limits benefit to supplies in the financial year by taxpayers not reverted to reverse charge.
The notification substitutes the Annexure III phrase to read that supplies are eligible "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism", thereby excluding suppliers who reverted to reverse charge; the amendment is effected under state GST powers and deemed effective from an earlier specified date.

Satellite launch services added to state tax rate schedule, altering taxable service classification and applying retrospectively from notified date.
Amendment replaces the Table entry at serial number 19C with the entry "Satellite launch services," thereby specifying the taxable description for that rate entry; the substitution is effective from 27th July, 2023 and further amends Notification No. 12/2017 - State Tax (Rate).

Option to revert to reverse charge: GTA must file a declaration within the prescribed pre financial year window to effect reversion.
Amendments redefine the timing and procedural mechanism for GTAs electing forward charge or reverting to reverse charge by replacing the prior single deadline with a prescribed pre financial year filing window and by inserting Annexure VI as the declaration form a GTA must file with the jurisdictional GST authority to revert to reverse charge; an option once exercised is fixed for one year and continues through the financial year unless a GTA files Annexure VI within the prescribed window to revert.

Value of supply for online money gaming defined as total amounts paid or deposited, affecting GST valuation and returns.
New rules require registration and tailored FORM GST REG-10 entries for suppliers of online money gaming and online information services, prescribe that the value of online gaming and casino actionable claims equals total amounts paid or deposited by or on behalf of the player (including virtual assets) without deduction for refunds, and mandate monthly filing of FORM GSTR-5A by non-resident suppliers detailing taxable supplies, reverse-charge supplies, online money gaming supplies, and payment reconciliation.

Composition levy exclusion for supplies of specified actionable claims now removes such supplies from composition scheme eligibility.
The Government of Maharashtra inserted the words ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after "composition levy under section 10 of the said Act", effective 1st October, 2023, thereby excluding supplies of specified actionable claims from eligibility for the composition scheme under section 10.

Supply classification under MGST: online money gaming, other online gaming and casino actionable claims notified as specified.
A Maharashtra GST notification designates three categories for the Act's valuation provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, and declares the notification operative from the stated commencement date.

Commencement of Maharashtra GST Amendment Ordinance: provisions take effect from first day of October this year.
Exercising the power conferred by sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 (Mah. Ordinance No VII of 2023), the Government of Maharashtra appoints the 1st day of October, 2023 as the date on which the provisions of the said Ordinance shall come into force, by notification issued by the Finance Department in the name of the Governor.

Commencement of GST amendment: key subsections specified as deemed to have come into force on appointed dates.
Executive notification under section 1(2) of the West Bengal GST (Amendment) Act, 2023 declares section 1 in immediate effect and appoints commencement dates for portions of section 2: subsections (1)-(22) (excluding subsection (4) and (13)-(18)) are deemed to have come into force from an appointed date, while subsections (13)-(18) are deemed to have come into force from an earlier appointed date.

GST rate notification amendment updates definitions of Foreign Trade Policy and Handbook of Procedures, effective retrospectively.
The State GST rate notification amends Notification No. 26/2018-State Tax (Rate) by substituting the opening paragraph's reference to paragraph 4.40 and replacing the Explanation's clause (a) to define Foreign Trade Policy as the Foreign Trade Policy, 2023 notified by the Government of India, and clause (b) to define Handbook of Procedures as the Handbook of Procedure notified by the Government of India. These amendments are deemed effective retrospectively from 27th July, 2023.

Tax arrears settlement administration commences through designated jurisdictional and appellate mechanisms under the statutory framework.
The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 came into force on 16 October 2023. The Joint Commissioner of State Tax is designated as the authority for dealers within the officer's jurisdiction, and the Additional Commissioner (Non-GST) is specified as the appellate authority for matters under the settlement-of-arrears framework.

Arrears settlement procedures establish electronic applications, payment verification, settlement certificates, appeals, revocation, and digital service for tax demands.
Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023 require electronic filing of Form-I with assessment or demand records and proof of electronic payment, followed by submission of a signed hard copy within fifteen days. The designated authority may verify particulars, require rectification, and issue a demand notice for any payment shortfall. On payment of the determined amount, a Certificate of Settlement certifies full and final settlement and waiver of balance arrears. The framework also provides for appeals, revocation for suppression or false particulars, electronic payment, and electronic service of notices and orders.

Composition levy eligibility narrowed by excluding registered persons supplying specified actionable claims under the GST framework.
Composition levy under the Uttar Pradesh Goods and Services Tax framework was amended to exclude registered persons making supply of specified actionable claims from the composition levy. The amendment applies to the existing notification governing composition levy under section 10 of the Act and operates from 1 October 2023. It introduces a targeted eligibility restriction for persons engaged in supplies covered by the defined category of actionable claims.

Manual GST appeal filing in FORM GST APL-01 permitted for the specified departmental appeal with relevant documents.
Manual filing of an appeal in FORM GST APL-01 was permitted under the proviso to Rule 108(1) of the Rajasthan Goods and Services Tax Rules, 2017. The specified Assistant Commissioner was authorised to file the appeal before the Appellate Authority manually along with relevant documents, in compliance with the referenced departmental order.