GST registration and input tax credit compliance now link bank details, return filing, scrutiny, demand and electronic recovery.
Registration compliance requires bank-account details within 30 days of registration or before filing FORM GSTR-1 or using the invoice furnishing facility, whichever occurs first. Non-compliance may result in suspension and restriction on FORM GSTR-1 filing until compliance. Where input tax credit availed in FORM GSTR-3B exceeds credit reflected in FORM GSTR-2B beyond prescribed thresholds, FORM GST DRC-01C requires payment with interest or an electronic explanation within seven days. Unpaid and unexplained differences may proceed to demand, and recovery of unpaid recoverable amounts may be initiated through FORM GST DRC-01D.

Tax Collection by e commerce operators: required to collect tax at source for supplies by composition taxpayers and report details electronically.
Electronic commerce operators are required to follow a special procedure for supplies of goods made through their platforms by composition taxpayers: they must prohibit inter state supplies by such taxpayers through the platform, collect tax at source on those supplies and remit it to the Government under the statutory payment mechanism, and furnish details of the supplies in the prescribed electronic statement.

Manufacturer compliance: mandatory machine registration, daily input and production records, and monthly SRM statement filing on portal.
Registered manufacturers of the Schedule goods must electronically submit packing machine details (FORM SRM-I; SRM-IIA for additions; SRM-IIB for removals) to obtain unique machine IDs, and upload any prior production-capacity declarations in FORM SRM-IA. They must maintain daily inputs and electricity records (FORM SRM-IIIA) and shift-wise machine- and brand-wise production and clearance records (FORM SRM-IIIB) at each place of business. A consolidated monthly statement of inputs, electricity and production by brand and machine must be filed on the common portal in FORM SRM-IV by the tenth day following the month.

Appeal procedure: file manual appeal without pre-deposit; acknowledgement required before appeal is treated as filed.
The notification prescribes a special appeal procedure requiring manual filing in duplicate on the prescribed ANNEXURE-1, accompanied by relevant documents and a self-certified copy of the order, signed by the authorised signatory; no pre-deposit is required. Appeals are filed within statutory time limits computed from the later of the notification issuance or the impugned order, and an appeal is treated as filed only when the Appellate Authority issues a manual acknowledgement in FORM GST APL-02. The Appellate Authority must also furnish a summary of its order in ANNEXURE-2.

Registration exemption for suppliers through e commerce operators required to collect tax at source, subject to enrolment and validation conditions.
Exemption from mandatory registration is specified for persons supplying goods through an electronic commerce operator who are required to collect tax at source and whose aggregate turnover does not exceed the registration threshold, subject to conditions: no inter State supplies; single State/UT supply through the operator; possession and common portal validation of PAN and business address; issuance of a single enrolment number per State/UT before making supplies; and automatic cessation of the enrolment number upon subsequent registration.

Amendment to notification date extends deadline to 31st August and deems retrospective commencement of provision.
Amendment substitutes the proviso's date reference from "30 day of June, 2023" to "31st day of August, 2023", extending the deadline in S.O. No. 384/2023 Tax. The change is made under section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 on the Council's recommendation and is deemed to have come into force with effect from the 30th day of June, 2023.

Extension of GSTR-9 amnesty: deadline substituted to a later effective date, retrospective effect applied by notification
The Government of Jammu and Kashmir amends an earlier finance department notification to substitute the previously prescribed GSTR-9 filing deadline with a later date and declares that the notification shall be deemed to have come into force with retrospective effect from the original deadline, thereby extending the amnesty period for GSTR-9 non-filers under the state GST framework.

GST amnesty extension extends filing deadline for annual return non filers and gives the amendment retrospective effect.
The Government, under section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017, amends the prior Finance Department notification by substituting the original filing deadline with a later date for GSTR-10 non-filers; the amendment is declared to have come into force from the original deadline, giving the substitution retrospective effect.

Notification date extension retroactively extends the prior deadline and deems an earlier date as its commencement.
Amendment under Section 148 of the Jammu and Kashmir GST Act substitutes the previously specified deadline in an earlier SO GST notification with a later date and declares that the notification shall be deemed to have come into force from the original earlier date, thereby giving the amendment retroactive effect.

GST rate amendment updates taxable goods, inserts tariff entries and substitutes descriptions with retrospective effective application.
Amendment inserts tariff entries for un-fried or un-cooked snack pellets by extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn; substitutes metallised yarn description to exclude imitation zari and updates schedule descriptions to include snack pellets among toasted products and to carve out LD slag from general slag descriptions, with the changes effective retrospectively.

Extension of deadline in Jammu and Kashmir GST notification substituting the earlier cutoff for a later date with retrospective effect.
Amendment substitutes the date in the seventh proviso of SRO GST No. 15/2015-Tax, extending the proviso's application timeframe by replacing the earlier cutoff with a later cutoff; the amendment is effected under the Jammu and Kashmir Goods and Services Tax Act, 2017 and is declared to be deemed to have come into force from the earlier cutoff date, thereby giving the substitution retrospective effect.

Option to revert to reverse charge: GTA must file the prescribed form within the preceding year window to opt out of forward charge.
The notification amends procedural rules for GTA elections between forward and reverse charge, moving the exercise and reversion window to the opening months of the preceding financial year, treating an existing forward charge election as continuing unless Annexure VI is filed within that window to revert, revises Annexure V language accordingly, inserts a new Annexure VI form for declarations to the jurisdictional GST authority, and omits a specified sub clause under serial number 24.

GST amendment: Satellite launch services specified in tax rate notification, deemed effective from late July, clarifying taxable services.
Amendment inserts Satellite launch services as the revised description for serial number 19C in SRO GST No. 12/2017 Tax (Rate), invoked under the Jammu and Kashmir GST Act and declared to be effective retrospectively from the 27th day of July, 2023.

Forward charge designation clarified to apply from the stated financial year and continue until reversion to reverse charge.
The notification amends Annexure III to treat specified supplies as subject to forward charge "from the Financial Year ___ under forward charge and have not reverted to reverse charge mechanism", replacing the earlier temporal wording; the amendment is effective from 27th July, 2023.

Tax collection at source required: e-commerce operators must collect from composition-scheme sellers and report supplies in GSTR-8.
Electronic commerce operators notified to follow a special procedure for supplies of goods made through them by composition taxpayers: they must prohibit inter State supplies by such persons via their platform; collect tax at source under the statutory provision governing collection at source for such supplies and remit it to the Government as provided; and furnish details of those supplies electronically in FORM GSTR 8 on the common portal.

Registration exemption for suppliers via electronic commerce operators subject to turnover, PAN validation, single state supply and enrolment requirements.
A Registration Exemption is specified for suppliers making goods supplies through an electronic commerce operator and subject to tax collection at source, whose aggregate turnover does not exceed the State registration threshold; exemption is conditional on no inter State supplies, single State operation via the operator, possession and portal validation of PAN and business address, issuance of a single enrolment number per State, prohibition on supply without enrolment, and cessation of enrolment upon subsequent formal registration.

Account aggregator designation enables consent-based sharing of GST portal information with specified systems under data-sharing framework.
Notifies Account Aggregator as a system with which the common portal may share taxpayer information on the basis of consent under section 158A of the Goa Goods and Services Tax Act, 2017 and section 20 of the Integrated GST Act. Defines Account Aggregator as a non-financial banking company undertaking Account Aggregator business in accordance with applicable policy directions and the NBFC-Account Aggregator directions, thereby incorporating Account Aggregators into the GST common portal's consent-based data-sharing framework.

Commencement of Goa GST Act sections appointed; staggered commencement dates and retrospective force declared by notification
Appointment under sub-section (2) of section 1 of the Goa Goods and Services Tax Act, 2023 names staggered commencement: sections 2-23 (excluding 14-18) to commence on 1 October 2023 and sections 14-18 to commence on 1 August 2023; the notification is declared to be deemed to have come into force with effect from 31 July 2023, effected by a finance department notification in the name of the Governor.

Account Aggregator systems authorised for consent-based GST data sharing via the common portal, enabling regulated information exchange.
Notification under the Kerala SGST Act designates Account Aggregator as a system with which the common portal may share taxpayer information based on consent, effective 1 October 2023. "Account Aggregator" is defined as a non-banking financial company undertaking account aggregator business in accordance with the applicable regulatory directions and the NBFC-Account Aggregator Directions, 2016, thereby enabling regulated, consent-based exchange of GST-related information.

Special procedure for manufacturers: file machine details, maintain daily production records, and submit monthly production statements.
Notification requires registered manufacturers of specified goods to electronically furnish packing and filling machine details in prescribed SRM forms (SRM I, SRM IIA, SRM IIB) to obtain unique machine IDs, to upload prior production capacity declarations in SRM IA, to maintain daily inputs and production registers (SRM IIIA and SRM IIIB) including electricity readings and waste data, and to submit a consolidated monthly statement of inputs and production in SRM IV by the tenth day of the succeeding month. The obligations apply to goods listed in the Schedule.