Passenger transportation services by omnibus distinguished under GST, with a company-ecommerce exception defining tax treatment.
Amendment removes omnibuses from the general motor vehicle clause by substituting language to read "or any other motor vehicle except omnibus" and inserts a new clause (ia) treating "services by way of transportation of passengers by an omnibus" as a distinct category, except where the service is supplied through an electronic commerce operator that is a company. The Explanation is expanded to define "Company" by reference to the Companies Act, 2013. The amendment takes effect from the twentieth day of October, 2023 and amends Notification No.17/2017-State Tax (Rate).

Specified actionable claim exemption extended to betting, gambling and online money gaming under GST notification amendments.
Insertion of Schedule entry 227A treats specified actionable claim as covered, defining it by reference to section 2(102A) of the Rajasthan GST Act to include betting, casinos, gambling, horse racing, lottery and online money gaming; prior Schedule entries 228 and 229 are omitted. An interpretive clause adopts Act definitions for undefined terms in the notification. The amendment takes effect on the first day of October, 2023.

Value of supply for online money gaming defined as total amounts paid or deposited, refunds not deductible.
The amendment requires registration and specified disclosures for suppliers of online money gaming and cross-border online information services, mandates FORM GSTR-5A returns for non-resident suppliers of such services, and prescribes valuation rules treating the value of online gaming and online money gaming (including actionable claims) as the total amount paid or deposited by or on behalf of the player, including virtual digital assets, with refunds or returned amounts not deductible and winnings retained for further play not treated as fresh consideration.

Composition levy exclusion: suppliers of specified actionable claims cannot avail the composition scheme, altering composition eligibility.
The notification inserts that, other than the registered person making supply of specified actionable claims as defined in the statute, the composition levy under section 10 shall not apply; this insertion, effective from 1st October, 2023, excludes suppliers of specified actionable claims from composition scheme eligibility.

Supply classification: online money gaming and related gaming supplies notified under valuation provision for tax.
Notification designates supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos as notified supplies under the valuation provision, with an operative commencement date making these categories subject to the valuation framework for taxation.

Commencement of Rajasthan GST Amendment Ordinance appointed as effective date, bringing specified amendments into force from October first.
The State Government, under sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Ordinance, 2023 (Ordinance No. 1 of 2023), appoints the 1st day of October, 2023 as the date on which the provisions of the Ordinance shall come into force, by notification of the Finance Department (Tax Division).

Online gaming taxation rules expand supplier liability and registration obligations under the Uttar Pradesh GST amendment.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 aligns the State GST law with Central GST amendments and regulates online gaming and specified actionable claims. It inserts definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and deems a person organising or arranging supply of specified actionable claims, including through a digital or electronic platform, to be a supplier liable under the Act. The amendment also extends registration obligations to suppliers of online money gaming from outside India to persons in India.

GSTR-3B filing deadline extension applies to November returns for eligible registered persons in specified districts.
FORM GSTR-3B return filing for November 2023 is subject to an extended due date of 27 December 2023 for registered persons whose principal place of business is located in Chennai, Tiruvallur, Chengalpattu or Kancheepuram. The extension applies to persons required to furnish monthly returns under the prescribed GSTR-3B filing mechanism.

Notification abeyance: prior GST notification placed in abeyance, effective from December, pending further notice, administrative action.
Notification keeps Notification No. 02/2023-C.T./GST dated 10.11.2023 in abeyance until further notification, citing public interest, and declares the measure deemed to have come into force from 1 December 2023, issued by the Commissioner of State Tax.

Exemption from annual return filing for small registered persons in 2022-23 now effective from late July.
Exempts registered persons whose aggregate turnover in FY2022-23 up to two crore rupees from filing the annual return for that year under the statutory proviso, by Commissioner's notification issued on the Council's recommendation; the exemption is deemed effective from 31 July 2023.

Special appeal procedure for transitional credit appeals: manual filing, no deposit precondition, acknowledgement and summary required.
Special appeal procedure under Section 107(2) PGST Act regulates manual filing in duplicate of appeals against orders under Sections 73/74 concerning transitional credit claims in the form at ANNEXURE-1, deemed filed only upon issuance of FORM GSTAPL-02 acknowledgement; time for filing is from the later of the notification date or order date, prior appeals deemed compliant, no deposit required as pre condition, and the Appellate Authority must provide an ANNEXURE-2 summary with its order.

Amendment to notification extends deadline by substituting the applicable date and deems it effective retrospectively.
The amendment replaces the earlier date "30th day of June, 2023" with "31st day of August, 2023" in the cited notification, extends the applicable deadline, and declares the amendment to be deemed effective from the 30th day of June, 2023, thereby giving the change retrospective effect.

Notification amendment extends statutory deadline and declares retroactive effectiveness to the earlier operative date specified.
Amendment substitutes the proviso date from 30th June 2023 to 31st August 2023, extending the deadline set in the earlier notification. Issued under section 128 of the relevant GST Act, the notification declares the amendment to be deemed effective from 30th June 2023, giving the substitution retroactive effect.

Extension of statutory deadline: notification substitutes an earlier deadline with a later date and deems it retroactive.
Amendment under section 148 substitutes the earlier cut off date in Notification No. S.O. 68/P.A.5/2017/S.148/2023 with a later cut off date, and declares that the amendment is deemed to have come into force on and with effect from the original earlier cut off date, thereby creating retrospective effect for the substituted deadline.

Extension of statutory deadline: notification date substituted and deemed to operate from the original effective date.
Amendment substitutes a later specified date for the original specified date in Notification No. S.O. 67/P.A.5/2017/S.148/2023, thereby extending the deadline set by that notification. Issued under statutory executive authority on public interest grounds, the amendment is expressly deemed to have come into force from the original effective date of the prior notification, giving the substitution retrospective effect.

Extension of compliance deadline: deadline substituted and the amendment given retrospective effect to the earlier date.
The notification amends an earlier Punjab GST notification by substituting the seventh proviso deadline "30th day of June, 2023" with "31st day of August, 2023" and declares that the amendment shall be deemed to have come into force on and with effect from the 30th day of June, 2023.

Corporate guarantee valuation for related parties is prescribed alongside revised attachment limits, registration cancellation forms, and compliance reporting requirements.
Corporate guarantee services supplied to a related person for a banking company or financial institution are valued at one per cent of the guarantee amount or actual consideration, whichever is higher. The amendments also replace an order with an intimation under rule 142(3), impose a maximum one-year operation for provisional attachment unless released earlier, revise registration cancellation and compliance forms, include One Person Companies in registration, and update GST practitioner enrolment qualifications.

Late fee waiver for specified GSTR 4 filings: excess fees limited and fully waived where central tax is nil after a designated filing window.
Amendment waives late fee amounts above a modest threshold and fully waives late fee where FORM GSTR 4 shows nil central tax, for returns covering July 2017-March 2019 quarters and financial years 2019 20 to 2021 22, if those returns were furnished between 1 April 2023 and 30 June 2023.

Condonation of delay in GST appeals requires payment of admitted amounts plus a prescribed deposit and cash ledger payment.
Notification prescribes a special procedure for condonation of delay in filing appeals against demand orders under sections 73 or 74 of the Kerala SGST Act, requiring eligible persons to file the prescribed appeal form within the extended window and to make in full any admitted amounts plus a specified deposit of the remaining disputed tax, with part of the deposit debited from the Electronic Cash Ledger; refunds of excess pre notification payments are withheld until appeal disposal, demands not involving tax are excluded, and appeal rules apply mutatis mutandis.

Effective date of special GST procedure: amendment sets January commencement and deems it retrospective to the earlier notification.
The amendment inserts the words "with effect from 1st day of January 2024" after the phrase "hereby notifies the following special procedure to be followed," and declares that this insertion shall be deemed effective from 13th September, 2023, thereby fixing the commencement and retrospective operation of the special procedure prescribed by the earlier Kerala SGST notification.