Extension of notification deadline: proviso date amended to 31st August 2023, operation deemed from 30th June 2023.
The amendment substitutes in the proviso to Notification No. 07/2023 State Tax the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023" and declares that this notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Composition levy exclusion clarified: suppliers of specified actionable claims barred from composition scheme eligibility.
The amendment excludes a registered person making supply of specified actionable claims from eligibility for the composition levy under section 10 by inserting qualifying words into the earlier notification, thereby narrowing the class of persons permitted to opt for composition within the territorial GST framework.

Notification under section 15(5): supplies of online gaming and actionable claims in casinos notified for GST treatment.
The executive authority, on the Council's recommendation, notifies three categories of supply-supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos-under the specified GST provision, with the notification effective from 1 October 2023.

Effective date amendment: insertion of a commencement date for a notification, deemed retroactive to 31 July 2023.
The government amends the earlier notification by inserting the words "with effect from 1st day of January 2024" after the phrase notifying a special procedure, and declares that this insertion shall be deemed to have been in effect from the 31st day of July 2023, thereby giving the commencement wording retrospective effect under the enabling statute.

Tax Collection at Source: e-commerce operators must follow special procedures for supplies by persons exempted from registration.
Electronic commerce operators notified to follow a special procedure for supplies by persons exempted from registration: allow such supplies only if the supplier has an enrolment number on the common portal; prohibit inter-State supplies by such persons; refrain from collecting tax at source under section 52 for those supplies; and furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. This procedure is effective from 1 October 2023.

Registration exemption for small suppliers through e commerce subject to PAN, enrolment and intra state supply conditions.
Persons supplying goods through an electronic commerce operator required to have tax collected at source under section 52, with aggregate turnover below the registration threshold under section 22, are exempted from registration subject to conditions: no inter State supplies; supply through the operator in only one State/UT; possession and declaration of PAN and business address on the common portal; validation and grant of a single enrolment number per State/UT; prohibition on supplying through the operator without enrolment; and cessation of the enrolment number upon subsequent registration under section 25. Effective from 1 October 2023.

Account Aggregator notified for consent-based GST information sharing via the common portal under section 158A.
Notification designates Account Aggregator as a system with which information may be shared through the common GST portal on the basis of taxpayer consent, effective from the operative date in October 2023. "Account Aggregator" is defined as a non-banking financial company undertaking account aggregation business in accordance with applicable regulatory directions.

Commencement of Puducherry GST Amendment activates specified amendment provisions by executive appointment of an operative date.
Notification appoints the commencement of specified provisions of the Puducherry Goods and Services Tax (Amendment) Act, 2023 under clause (b) of sub section (2) of section 1, bringing sections 2 to 27 into force while excluding sections 16 to 21, thereby operationalising the identified amendments through an executive appointment of a commencement date.

Online gaming taxation notification identifies taxable supplies for online money gaming, other online gaming, and casino actionable claims.
The notification under section 15(5) of the Uttar Pradesh Goods and Services Tax Act specifies the relevant supplies as the supply of online money gaming, online gaming other than online money gaming, and actionable claims in casinos. It is deemed to have come into force from 1 October 2023.

Specified actionable claims under Uttar Pradesh GST are newly covered in Schedule IV with related entries omitted.
The Uttar Pradesh Goods and Services Tax rate notification is amended to insert a new Schedule IV entry for specified actionable claims, confined to claims involved in or by way of betting, casinos, gambling, horse racing, lottery, or online money gaming. Serial nos. 228 and 229 are omitted, and the explanatory clause is expanded to adopt the meanings given under the Uttar Pradesh, Integrated Goods and Services Tax, and Union Territory Goods and Services Tax Acts. The amendment is deemed effective from 1 October 2023.

Commencement date for the Uttar Pradesh Goods and Services Tax amendment ordinance fixed as deemed from 1 October 2023.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Ordinance, 2023 is appointed to be deemed to have come into force on 1 October 2023. The notification is issued under sub-section (2) of section 1 of the Ordinance and fixes that date as the commencement date for its provisions.

Specified actionable claim defined to include betting, casinos, gambling, horse racing, lottery and online money gaming, affecting Schedule IV entries.
Amendment adds Sl. No. 227A to Schedule IV creating a specified actionable claim that covers actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits Sl. Nos. 228 and 229, and adds an Explanation that undefined terms take their meanings from the Puducherry GST Act, the Central GST Act and the Integrated GST Act; effective from 1 October 2023.

Online money gaming and specified actionable claims reshape Assam GST rules, with new compliance, registration and penalty provisions.
The Assam Goods and Services Tax (Amendment) Act, 2023 inserts new definitions for online gaming, online money gaming, specified actionable claims and virtual digital asset, and deems persons organising or managing supply of specified actionable claims to be suppliers under the Act. It also adds online money gaming supplied from outside India to registration provisions, imposes three-year limits for filing outward supply details, returns, annual returns and e-commerce statements, revises refund interest and assessment-related timelines, and strengthens penalties, offences, compounding rules and Tribunal provisions. A consent-based portal information sharing framework and updated Schedule III references to specified actionable claims are also introduced.

Composition levy exclusion for supplies of specified actionable claims limits eligibility under the GST composition scheme.
The amendment excludes registered persons making supplies of specified actionable claims from eligibility for the composition levy under section 10 by inserting the exclusionary phrase into the earlier notification, with effect from the stated effective date, thereby modifying composition scheme eligibility.

Specified actionable claim: inclusion covers gaming-related actionable claims in Schedule IV, modifying GST treatment accordingly.
Amendment inserts a new Schedule IV entry, Specified actionable claim, defined to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming; omits S. Nos. 228 and 229; and provides that words not defined in the notification shall bear meanings ascribed in the Central, Integrated and Madhya Pradesh Goods and Services Tax Acts.

Online money gaming taxation: cross-border suppliers must register, value supplies as full deposits, and file dedicated monthly returns.
Rules now expressly cover suppliers of online money gaming located outside India supplying to persons in India, requiring pre-registration declaration of PAN and state/UT in FORM GST REG-01, expanded FORM GST REG-10 fields and declarations, and mandatory monthly filing of FORM GSTR-5A. The value of supply for online gaming (including online money gaming) is the total amount paid or payable, including virtual digital assets, with supplier refunds not deductible; casino actionable claims follow similar valuation and refund treatment.

Supply of online gaming classification notified under MPGST, covering online money gaming and actionable casino claims effective October first.
The State Government, under sub section (5) of the MPGST Act, notifies three supplies as falling within that sub section: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, with the notification effective from the 1st day of October, 2023.

Commencement of amended state GST provisions declared by executive notification, with the Ordinance deemed to have come into force.
The State Government, exercising the power under sub section (2) of Section 1, by notification appoints the commencement date and declares the provisions of the Madhya Pradesh Goods and Services Tax (Amendment) Ordinance, 2023 to be deemed to have come into force from the appointed date; the notification is issued by the Commercial Tax Department by order in the name of the Governor.

Appointment of Additional Commissioner - substitution of notification entry updating the designated officer under state GST arrangements.
State government amends a finance department notification to substitute the entry at serial number 2, recording the named person as Additional Commissioner of Central Tax, Bhubaneswar, thereby updating the designated officer entry in the original and subsequently amended notification published in the Odisha Gazette.

Exemption from Registration for small suppliers through electronic commerce operators subject to enrolment and PAN validation.
The notification exempts persons supplying goods through an electronic commerce operator (required to collect tax at source) from mandatory registration where their aggregate turnover in the preceding and current financial years does not exceed the registration threshold, subject to conditions: no inter State supplies, single State supply via an ECO, possession and declaration of PAN, validation and enrolment on the common portal, single enrolment per State, prohibition on supply without enrolment, and cessation of enrolment upon later registration under section 25.