Withdrawal of delegated administrative power under GST law removes specified officers' authority to administer Section 78 provisions.
The Principal Commissioner of State Tax, Assam, under Clause (91) of section 2 and subject to section 5(1) and (3), has partially modified Order No. 1/2021 by withdrawing delegated authority from specified officers: the Joint Commissioner of State Tax for the proviso to Section 78, and two Deputy Commissioners of State Tax for Section 78 of the Assam Goods and Services Tax Act, 2017.

Notification amendment adjusts substituted effective date for a GST notification while affirming retrospective commencement under statutory authority.
Amendment under Section 148 of the Jammu and Kashmir Goods and Services Tax Act substitutes the date specified in paragraph 4 of the prior notification with a later calendar date and provides that the notification is to be deemed to have come into force from the earlier calendar date despite that substitution.

Extension of implementation timeline: Kerala SGST notification's commencement date amended to alter rollout schedule.
Amendment substitutes the date in paragraph 4 of the earlier notification, replacing "1st day of April, 2024" with "15th day of May, 2024", thereby altering the implementation timeline. The amendment is made under section 148 of the Kerala State Goods and Services Tax Act, 2017 and declares that the notification shall be deemed to have come into force on the 1st day of April, 2024.

Amendment to notification alters the specified operative date and declares the notification to come into force retrospectively.
The Finance Department substitutes the operative date in the prior notification's paragraph with a later specified date under statutory powers conferred by the Goods and Services Tax Act, while expressly providing that the notification shall come into force from the earlier stated operative date and referencing the principal notification.

Extension of GSTR-1 filing deadline: March 2024 returns extended to 12 April, effective from 11 April.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the primary return-filing provision, excluding those filing under the proviso, for the tax period March 2024, is extended until the twelfth day of April, 2024; the amendment is effective from the 11th day of April, 2024.

Composition levy exclusion for suppliers of specified actionable claims; composition scheme not available to such registered persons.
The amendment excludes registered persons making supply of specified actionable claims from the composition levy under the composition scheme by inserting that such supplies are not covered by the composition levy, and the change is given retrospective effect to the notified commencement date.

Supply classification under section 15(5): online money gaming, other online gaming and casino actionable claims notified as specified supplies.
Notification under section 15(5) of the Chhattisgarh GST Act specifies three categories as notified supplies: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, with effect from the first day of October, 2023.

Commencement of Amendment Act provisions: specified sections are deemed to be in force with assigned retrospective commencement dates.
The State Government, exercising the power under sub section (2) of section 1, appoints commencement dates for parts of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2024: sections 2-15 and sections 21-26 are deemed to have come into force on 1 October 2023, while sections 16-20 are deemed to have come into force on 1 August 2023, by Notification No. 48/2023 - State Tax issued by the Commercial Tax Department and signed by the Secretary.

Value of supply in online gaming clarified: deposits, virtual assets and casino token purchases form taxable value, refunds non deductible.
The amendment adds rules specifying valuation for GST: rule 31B sets the value of online gaming supplies, including actionable claims in online money gaming, as the total amount paid or payable to or deposited with the supplier by money or money's worth, including virtual digital assets, by or on behalf of the player, with refunds not deductible. Rule 31C sets the value of actionable claims in casinos as the total amount paid or payable by or on behalf of the player for purchase of tokens, chips, coins or tickets or for participation where such instruments are not required, with refunds not deductible; reused winnings not withdrawn are not treated as amounts paid to the supplier.

GST notification rescission under section 148 takes effect retrospectively from 1 January 2024.
The State Government rescinds the Uttarakhand GST notification dated 24 November 2023 in exercise of power under section 148 of the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council and in public interest. The rescission is subject to preservation of things done or omitted to be done before it, and is deemed to have come into force from 1 January 2024.

Special GST procedure for tobacco and pan masala manufacturers requires machine disclosures, monthly statements, and engineer certification.
Special procedure is prescribed for registered persons manufacturing specified tobacco, pan masala, gutkha and allied goods, requiring electronic reporting of packing-machine particulars in FORM GST SRM-I, monthly statements in FORM GST SRM-II, and a chartered engineer certificate in FORM GST SRM-III. The procedure covers details of existing, newly installed, amended and disposed machines, declared capacity, other governmental declarations, production, inputs and power consumption, with a unique machine registration number generated on the portal. The Schedule identifies the covered goods and the notification applies from 1 April 2024.

Restriction on input tax credit where supplier charges a higher state tax rate, limiting credit to the lower rate portion.
The notification inserts a restriction that where a supplier of an input service in the same line of business charges State tax at a rate higher than 2.5%, input tax credit on that input service in excess of tax paid or payable at 2.5% shall not be taken, illustrated by an example limiting credit to the 2.5% portion. Parallel provisos are added against serial numbers 8 and 10; textual substitution and omission are made at serial number 34; and serial numbers 696 and 698 in the annexure are omitted.

Specified actionable claim: amendment adds gambling-related actionable claims to Schedule IV, effective from October first.
Amendment inserts Schedule IV entry 227A defining "specified actionable claim" to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits former entries 228 and 229, and adds an Explanation that undefined terms take meanings from the Chhattisgarh GST Act, IGST Act and UTGST Act; effective from October 1, 2023.

Consent-based information sharing: designation of Public Tech Platform for Frictionless Credit enables portal-to-platform data exchange under GST framework.
Notification designates Public Tech Platform for Frictionless Credit as the system with which the common portal may share information based on consent under sub section (2) of Section 158A of the Bihar Goods and Services Tax Act, 2017. The platform is defined as an enterprise grade open architecture IT platform enabling access to various data sources, convergence of financial and data service providers, and operation on a standard, protocol driven architecture with an open, shared API framework.

Extension of implementation timeline for GST notification, postponing its operative date while preserving original commencement effect.
The amendment substitutes the original operative implementation date in the earlier Haryana GST notification by replacing the words, figures and sign of the prior effective date with a later date in the specified paragraph, thereby altering the scheduled commencement of that notification. The amendment further provides that the notification shall be deemed to have come into force from the original commencement date.

GSTR-1 filing deadline extension for March 2024 revises outward supply reporting timelines under Andhra Pradesh GST rules.
Extension of the time limit for furnishing outward supply details in FORM GSTR-1 for the tax period March 2024 under the Andhra Pradesh Goods and Services Tax framework. The amendment inserts an additional proviso to the existing notification governing filing timelines and extends the due date for registered persons required to furnish returns under section 39(1), other than those covered by the specified proviso, to 12 April 2024.

Amendment of notification date: substituted 15th May while commencement remains from 1st April for Goa GST
Amendment substitutes in the earlier notification the words "1st day of April, 2024" in paragraph 4 with "15th day of May, 2024" under the powers of section 148 of the Goa Goods and Services Tax Act, 2017, on Council recommendation; the notification further states it shall come into force from the 1st day of April, 2024.

Eligibility relaxation for Technical Member in GSTAT reduces required Group A service, retains overall gazetted service and experience.
Appointment of a Technical Member (State) to GSTAT Andhra Pradesh requires an officer not below Additional Commissioner level or equivalent not lower than First Appellate Authority, with twenty years of Group A service (or equivalent), subject to twenty five years' overall Gazetted Officer service, and at least three years' experience in administration of an existing law, GST, or state finance and taxation; the relaxation is valid for ten years.

Effective date amendment changes commencement from early April to mid-May under GST, adjusting the notification's operative date.
Amendment substitutes the commencement date in paragraph 4 of Notification No. 04/2024-State Tax by replacing "1st day of April, 2024" with "15th day of May, 2024." The amendment is made under section 148 of the Gujarat Goods and Services Tax Act, 2017 and the notification declares it shall come into force from the 1st day of April, 2024.

Proof of Principal Place of Business: electricity bill accepted as valid proof under state GST registration rules, effective June.
Amendment adds electricity bill details to FORM GST REG-01-requiring the name of the electricity distribution company and consumer account/number-and adds to the List of Documents that a copy of the electricity bill is acceptable proof of the principal place of business for state GST registration.