Supply classification under section 15(5) notified: online money gaming, other online gaming, and casino actionable claims.
The Government, under powers in section 15(5) of the KGST Act, notifies three supplies for the purposes of that sub section: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos. The notification takes effect from 1 October 2023.

Commencement of Karnataka GST Amendment Ordinance appointed effective 1 October 2023 by state Government notification
The Government of Karnataka, exercising the power conferred by sub section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Ordinance, 2023 (Karnataka Ordinance No. 04 of 2023), appoints the 1st day of October, 2023 as the date on which the provisions of the Ordinance shall come into force by government notification issued in the name of the Governor.

Effective date amendment: notification inserts future operative date while deeming the insertion effective retroactively for special procedure.
Amendment inserts the words "with effect from 1st day of January 2024" into the earlier notification prescribing a special procedure and declares that this insertion shall be deemed to have been effective from the date of the original notification, thereby setting a specified operative date while simultaneously deeming the insertion retrospective.

Specified actionable claim classification expanded to include betting, casinos, gambling, horse racing, lottery and online money gaming.
In Schedule IV a new entry 227A treats a specified actionable claim as involving betting, casinos, gambling, horse racing, lottery or online money gaming; prior entries 228 and 229 are omitted; and the Explanation is expanded to provide that undefined words in the notification have the meanings assigned in the State GST Act, the Central GST Act and the Integrated GST Act.

Effective date amendment: special procedure now stated to commence in January with retroactive effect to the prior notification.
Amends the notification of 16 August 2023 by inserting the words "with effect from 1st day of January 2024" after the phrase notifying the special procedure, and declares that this insertion shall be deemed to have been effective from 16th August 2023, thereby altering the temporal application of the previously notified special procedure under the state GST framework.

Composition levy exclusion: suppliers of specified actionable claims are now ineligible for the composition scheme under GST.
The earlier notification is amended to insert ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after the words and figures "composition levy under section 10 of the said Act", thereby excluding registered persons supplying specified actionable claims from the composition levy, with effect from the stated commencement.

Notification under Section 15(5): online money gaming, other online gaming and casino actionable claims designated for valuation treatment.
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 Section 15(5) of the Meghalaya GST Act, effective from 1 October 2023, exercising the State Government's power to notify particular supplies for valuation under that sub-section.

Commencement of GST amendment Act: provisions legally effective from 1 October 2023, notifying applicability and implementation.
Appointment of the 1st day of October, 2023 as the commencement date for the Meghalaya Goods and Services Tax (Amendment) Act, 2023 under sub section (2) of section 1 of the Amendment Act (Act No. 6 of 2023), notifying that the provisions of the Act shall come into force on that date.

Specified actionable claim classification under GST expanded to include betting, gambling and online money gaming.
The notification inserts a new Schedule IV entry defining specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits two prior schedule entries, and amends the Explanation to adopt definitions from the Meghalaya GST Act and the Central GST statutes; the amendment takes effect on the 1st day of October, 2023.

Goods and Services Tax amendments tighten return timelines, reshape input tax credit rules, and expand consent-based information sharing.
The West Bengal Goods and Services Tax (Amendment) Act, 2023 revises multiple provisions of the West Bengal Goods and Services Tax Act, 2017 relating to composition levy, input tax credit, registration, return filing, refund interest, assessment, appellate tribunal structure, penalties, compounding, and consent-based information sharing. It also inserts time limits for furnishing outward supply details, periodic returns, annual returns, and e-commerce statements, subject to notified exceptions, and introduces a new restriction on input tax credit for goods or services used for corporate social responsibility obligations. The Act further gives retrospective effect to specified entries in Schedule III from 1 July 2017.

Tax Collected at Source: e commerce operators must collect, remit TCS and file transaction details for composition taxpayers' supplies.
Electronic commerce operators required to collect tax at source for supplies made through them by composition taxpayers must not permit inter state supplies, must collect and remit tax at source in accordance with statutory provisions, and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.

Online money gaming classification makes platforms deemed suppliers for GST, triggering registration and reporting obligations.
The Act defines online money gaming and designates activities including betting, casinos, gambling, horse racing, lottery and online money gaming as specified actionable claims, makes platform organizers and operators deemed suppliers liable for GST, adopts a definition of virtual digital assets by reference, tightens registration and three-year time bars for furnishing returns and statements (subject to notified exceptions), restructures appellate and penalty provisions including specific liabilities for electronic commerce operators, and creates a consent-based mechanism for sharing taxpayer data via the common portal with statutory protection for the Government and portal.

Registration waiver for ecommerce suppliers subject to PAN, portal validation, single state supply and enrolment requirement.
Exemption from mandatory registration is granted to suppliers of goods through an electronic commerce operator required to collect tax at source whose aggregate turnover does not exceed the State registration threshold, subject to conditions: no inter State supplies, single State supply through the operator, possession of a Permanent Account Number, declaration and validation of PAN and business details on the common portal, issuance of a single enrolment number upon validation, prohibition on supplying without enrolment, and cessation of enrolment on subsequent registration under section 25.

Account Aggregator notified for GST common portal information sharing on taxpayer consent, enabling regulated data flows.
Notification designates Account Aggregator as an eligible system with which the GST common portal may share taxpayer information on the basis of consent, and defines the term by reference to entities undertaking the Account Aggregator business in accordance with the regulatory directions governing Account Aggregators.

Commencement of HGST Amendment Act provisions: specified sections come into force on two notified dates.
The Governor, under sub section (2) of section 1 of the Haryana GST (Amendment) Act, 2023, notifies commencement dates: sections 3-6, 8-15, 22-25 and clause (b) of section 26 to commence on 1 October 2023, and sections 16-21 to commence on 1 August 2023, by a state Excise and Taxation Department notification dated 27 September 2023.

Online money gaming: cross-border suppliers now subject to GST registration and deemed supplier liability under amended law.
The Ordinance amends the Maharashtra GST Act to define online gaming, online money gaming, specified actionable claim and virtual digital asset; deems organisers or platform owners of specified actionable claims to be suppliers liable for tax; requires registration for persons supplying online money gaming from outside India to persons in India; and replaces "lottery, betting and gambling" in Schedule III with "specified actionable claims", without prejudice to other laws regulating or prohibiting such activities.

Special GST procedure gains an effective-date condition, with the insertion treated as retrospectively operative for specified manufacturers.
The special procedure applicable to registered persons engaged in manufacturing certain goods is amended under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment inserts the expression that the procedure is to be followed with effect from 1 January 2024. The inserted effective-date expression is deemed to have been inserted with effect from 31 July 2023.

Tax Collection at Source rules: e-commerce operators must verify enrolment, bar inter-state sales, and report supplies.
Electronic commerce operators required to collect tax at source must allow supplies by exempted persons only if an enrolment number is allotted on the common portal, must not permit inter State supplies by such persons, must not collect tax at source for those supplies, and must report those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment to the person is responsible for these obligations.

Effective date amendment inserts a future commencement phrase while deeming it operative from an earlier commencement date.
The Government, under section 148 of the Meghalaya GST Act, amends Notification No. 30/2023 State Tax by inserting 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 those words shall be deemed to have been inserted with effect from 31st July, 2023.

Amendment to administrative order extends operative date to a later deadline for GST provision compliance.
The State Government amends Finance Department Order No. F.12(5)FD/Tax/2023-102 dated 10-02-2023 by substituting in clause 2 the expression "31.03.2023" with the expression "31.12.2023" by Order F.12(35)FD/Tax/2023-45 dated 21-9-2023; the substitution takes effect immediately and solely alters the deadline date stated in clause 2 of the earlier order.