Consent-based information sharing: Account Aggregator designation enables common portal data sharing under GST notification framework.
The notification designates Account Aggregator as a system with which the common portal may share taxpayer information on the basis of consent under the Bihar GST framework, defining Account Aggregator as a non-financial banking company operating under the applicable policy directions and NBFC-Account Aggregator directions, and bringing the consent-based information-sharing mechanism into force from the stated commencement date.

Exemption from annual return filing for registered persons meeting the turnover threshold provides compliance relief under state GST rules.
The Bihar notification exempts registered persons whose aggregate turnover in the specified financial year is up to the prescribed threshold from filing the annual return, invoking the first proviso to the annual return provision of the Bihar Goods and Services Tax Act and directing administrative implementation by the Commercial Tax Department.

Packing machine registration and mandatory production records required for specified tobacco and pan masala manufacturers, filed online.
Registered manufacturers of the specified pan masala and tobacco goods must electronically furnish detailed particulars of packing machines (initially in FORM SRM I, additions in FORM SRM IIA, removals in FORM SRM IIB) and any external production capacity declarations in FORM SRM IA; each submitted machine will receive a unique portal generated ID and supporting capacity certificates are required. They must maintain daily inputs and energy meter records (FORM SRM IIIA) and shift wise machine wise production and clearance records (FORM SRM IIIB), and submit an aggregated monthly statement in FORM SRM IV by the tenth day of the succeeding month.

Appeal procedure: registered persons may file manual appeals without pre-deposit, with prescribed forms and acknowledgement requirement.
The notification prescribes a manual, time-bound appeal process for challenges to orders concerning transitional credit under Circular No. 3147, requiring appeals in duplicate on the appended form with supporting documents and authorised signature, and treating an appeal as filed only upon issuance of a manual acknowledgement in FORM GST APL-02; it also waives any pre-deposit requirement for filing and mandates that the Appellate Authority issue a summary of its order in the prescribed ANNEXURE-2 format reflecting post-appeal credit or demand.

Commencement of legislation: Bihar GST Amendment provisions commence in staged tranches, with general and specified sections activated separately.
The Governor, under clause (b) of sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2023, appoints commencement dates: sections 2 to 23 (except sections 14 to 18) shall come into force on 1 October 2023, while sections 14 to 18 shall come into force on 1 August 2023, by State tax notification S.O. 259 dated 5 October 2023.

Deemed retrospective effect declared for insertion of an effective-date clause, altering the operative commencement of the special procedure.
Amendment inserts an effective date clause into the earlier notification, specifying insertion of the words "with effect from 1st day of January, 2024" after the phrase identifying the special procedure, and provides that this insertion shall be deemed to have effect from 31st July, 2023, thereby altering the operative commencement of the special procedure.

Specified actionable claims and online money gaming: platform organisers treated as GST suppliers and subject to registration and compliance.
The Act amends the Assam GST Act to define online gaming, online money gaming and virtual digital assets; classifies betting, casinos, gambling, horse racing, lottery and online money gaming as specified actionable claims; deems organisers and digital platform operators of such claims to be suppliers liable under the Act; expands registration obligations to include suppliers of online money gaming from outside India; prescribes three-year timebars for furnishing returns, statements and outward-supply details subject to exceptions; and establishes consent-based sharing of registration, return and invoice particulars via the common portal.

Online gaming valuation rules require taxation of player deposits without deductions for refunds, alongside expanded offshore supplier registration and reporting.
The amendments establish special valuation rules for online gaming and casino actionable claims. Online gaming value includes the total money, money's worth or virtual digital assets paid, payable or deposited with the supplier by or for a player, without deduction for refunds or returned amounts. Casino actionable claims are valued on amounts paid or payable for tokens, chips, coins, tickets or participation. Winnings reused in a further event without withdrawal are excluded. Offshore suppliers of online money gaming are brought within revised registration, invoicing, payment and monthly FORM GSTR-5A reporting requirements.

Value of supply for online gaming clarified: total amount paid or deposited to supplier constitutes taxable value and non-deductible.
The Rules treat suppliers of online money gaming from outside India as subject to registration and return obligations and prescribe valuation: the value of online gaming supplies, including actionable claims, is the total amount paid or deposited with the supplier by or on behalf of the player (including virtual digital assets), and any amounts returned or refunded by the supplier shall not be deductible from that value. Such suppliers must file FORM GSTR-5A monthly and provide specified details in FORM GST REG-10 and REG-01 including PAN, type of supply, commencement date, and platform URLs.

Composition levy exclusion removes registered persons supplying specified actionable claims from the composition scheme with immediate effect.
The Government of Gujarat amends Notification No. 66/2017-State Tax to insert that, with effect from 1st October, 2023, other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act, shall be inserted after the words and figures "composition levy under section 10 of the said Act", thereby excluding such suppliers from the composition levy.

Supply of online money gaming notified under section 15(5) of the GGST Act alongside other gaming supplies.
Government notification designates supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos under section 15(5) of the Gujarat Goods and Services Tax Act, issued on the recommendation of the Goods and Services Tax Council and formalizing these supplies within that statutory provision.

Commencement of GST amendment provisions initiates enforcement of specified operative amendments under the Gujarat Goods and Services Tax Amendment Act.
The Government of Gujarat, exercising the statutory commencement power under the Gujarat Goods and Services Tax (Amendment) Act, 2023, notifies that the cited amendment provisions shall come into force on the appointed date, by order of the Finance Department issued in the name of the Governor and signed by the Joint Secretary to Government.

Specified actionable claim: notification adds taxable entry covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The notification amends Schedule IV by inserting entry 227A to classify Specified actionable claim as an entry applicable to any chapter, defining it to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming; it omits entries 228 and 229 and adds an interpretive clause that undefined terms in the notification take their meanings from the Central, Integrated and Gujarat GST Acts.

Electronic commerce operator procedures require enrolment, bar inter state supplies, waive TCS collection, and mandate GSTR 8 reporting.
The notification requires electronic commerce operators to allow supplies by exempted suppliers only if an enrolment number exists on the common portal, to forbid inter State supplies by such suppliers, to refrain from collecting tax at source under section 52(1) for those supplies, and to furnish details of such supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.

Tax collection at source: e-commerce operators must collect, remit and report TCS for supplies by composition taxpayers via their platforms.
The electronic commerce operator must prohibit inter State supply of goods by composition taxpayers through its platform, collect tax at source on such intra State supplies and remit the collected tax to the Government, and furnish details of these supplies electronically in Form GSTR-8 on the common portal.

Value of supply of online money gaming set as total amount paid or deposited, including virtual digital assets.
Amendments incorporate online money gaming supplied from outside India into Bihar GST registration, valuation and return rules: registrants must declare PAN and state in FORM GST REG-01; FORM GST REG-10 and FORM GSTR-5A are revised to capture supply type, commencement date, platform URLs and declarations. Valuation rules set the value of online gaming and actionable claims in casinos as the total amount paid or deposited by or on behalf of the player, including virtual digital assets, and expressly disallow deduction of refunded or returned amounts; monthly returns in FORM GSTR-5A must be filed by the twentieth day of the succeeding month.

Composition levy exclusion: suppliers of specified actionable claims are excluded from the composition scheme under GST.
The notification amends the earlier notification to exclude registered persons making supplies of specified actionable claims from eligibility for the composition levy, thereby limiting the composition scheme's scope and requiring such suppliers to be governed by the regular GST provisions.

Notification of supplies under BGST expands taxable categories to include online money gaming, other online gaming and casino claims.
Notification under section 15(5) of the Bihar Goods and Services Tax Act, 2017 notifies supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos as falling under that provision, and states the notification comes into force on 1 October 2023.

Commencement of Bihar GST Amendment: provisions to come into force from the appointed date by gubernatorial notification.
The Governor, under sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Ordinance, 2023, appoints the 1st day of October, 2023 as the date on which the provisions of the Ordinance shall come into force by notification S.O. 240 dated 30th September 2023 issued by the Commercial Tax Department.

Online gaming taxation framework expands under Tripura GST amendment with new supplier and registration rules.
The Ordinance amends the Tripura State Goods and Services Tax law to align it with the Central GST amendments and to address the tax treatment of online gaming and specified actionable claims. It introduces definitions for online gaming, online money gaming, specified actionable claims, and virtual digital assets, deems organisers and platform operators to be suppliers of specified actionable claims, and requires registration for persons supplying online money gaming from outside India to persons in India. Schedule III is correspondingly revised, while other regulatory laws remain unaffected.