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.

Special appeal procedure: manual filing without pre-deposit; acknowledgement required and summary issued with the appellate order.
A special procedure prescribes manual filing in duplicate of appeals under Section 107 against orders under Sections 73 or 74 relating to transitional credit claims addressed by Circular No. 182/14/2022-GST. No pre-deposit under subsection (6) of Section 107 is required. Appeals must include relevant documents and a self-certified copy of the order, be signed by the authorised signatory, and will be treated as filed only upon issuance of a manual acknowledgement (FORM GST APL-02). The Appellate Authority must issue a prescribed summary (ANNEXURE-2) with its order detailing transitional credit outcomes.

Commencement of taxation law amendments: specified sections of Kerala Taxation Laws (Amendment) Ordinance commence on appointed dates.
The Government, invoking sub section (2) of section 1 of the Kerala Taxation Laws (Amendment) Ordinance, 2023, appoints 1 October 2023 as the commencement date for sub sections (1) and (2) of section 3 and section 4, and deems sub sections (3) and (8) of section 3 to have come into force on 1 August 2023, thereby operationalising specified amendments to the Kerala State Goods and Services Tax Act, 2017.

Commencement of Section 11: amendments to State GST law to take effect from the appointed commencement date.
The government issues a statutory notification appointing the 1st day of October, 2023 as the date on which the amendments contained in section 11 of the state finance statute - which amend the State Goods and Services Tax Act - shall come into force, implementing measures announced in the state budget.

GST amendment framework revises filing limits, tribunal structure, penalties, and consent-based information sharing under the state tax law.
The Act amends the Tripura State Goods and Services Tax Act, 2017 to align it with Central GST changes and avoid repugnancy. It revises provisions on composition tax, input tax credit, registration exemptions, cancellation, filing of outward supply details, returns, annual returns, e-commerce statements, refunds, assessment, tribunal structure, offences, compounding, and information sharing through the common portal. It also inserts consent-based sharing of information and gives retrospective effect to specified Schedule III entries from 1 July 2017, while barring refunds of tax already collected.

Electronic commerce operator obligations for supplies by exempted sellers: enrolment required, no inter state supply, no tax at source.
Electronic commerce operators required to collect tax at source must allow supplies by exempted suppliers only if an enrolment number is allotted on the common portal, must not permit inter State supplies by such suppliers, must not collect tax at source in respect of those supplies, and must report the supplies in Form GSTR 8 electronically; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.

Tax collection at source duties for ecommerce operators: collection, remittance and GSTR 8 reporting required for composition suppliers.
Notification designates electronic commerce operator required to collect tax at source under section 52 as subject to a special procedure for supplies of goods made through it by persons paying tax under section 10: prohibit inter State supplies by such persons through the operator; collect TCS under section 52(1) and remit under section 52(3); and furnish details in Form GSTR-8 on the common portal, effective 1 October 2023.

Annual return filing exemption for low-turnover registered persons under Assam GST for financial year 2022-23.
Registered persons with aggregate turnover up to two crore rupees in financial year 2022-23 were exempted from filing the annual return for that year under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the GST Council. The exemption was deemed to have been issued on 31 July 2023.

Annual return exemption for registered persons below turnover threshold under Assam GST for financial year 2022-23.
Registered persons with aggregate turnover not exceeding a specified turnover threshold are exempted from the annual return filing obligation for the relevant financial year by virtue of a statutory proviso to the filing requirement; the notification fixes a deemed issuance date and is promulgated by the Principal Commissioner of State Tax pursuant to the administrative recommendation process.

Input tax credit mismatch triggers portal intimation requiring payment or explanation within a short period to avoid recovery.
The rules require bank account details on the common portal within thirty days of registration or before first outward-supply filing; non-compliance blocks GSTR-1/invoice furnishing. Registrations may be suspended upon automated detection of significant return-to-GSTR-1 or GSTR-2B anomalies or contravention of rule 10A; suspensions for rule 10A contraventions are revoked on compliance. New rule 88D mandates electronic intimation (Form GST DRC-01C) of excess input tax credit with a seven-day period to pay the excess with interest via Form GST DRC-03 or furnish an explanation, failing which recovery under section 73/74 follows.

Commencement of GST amendment: specified provisions commence on designated dates, with certain sections deemed effective earlier.
The State Government, under the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2023, appoints the 1st day of October, 2023 as the date on which the provisions of sections 2 to 23 (except sections 14 to 19) shall come into force, and declares the provisions of sections 14 to 19 to be deemed to have come into force on the 1st day of August, 2023.

GST appeal procedure notified for manual filing, no pre-deposit requirement, and prescribed acknowledgement under the transitional credit framework.
Special procedure is notified for filing appeals against orders passed under sections 73 or 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 in accordance with Circular No. 182/14/2022-GST and the directions of the Hon'ble Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. The appeal must be filed manually in duplicate in the prescribed form within the time specified under section 107, no pre-deposit is required, relevant documents must accompany the appeal, and the Appellate Authority must issue a manual acknowledgement in FORM GST APL-02. A prescribed summary of the order is also required.

GST turnover threshold reduced for state tax, substituting a lower turnover benchmark effective from August.
The first paragraph of the principal State Tax notification No. 13/2020-State Tax is amended by substituting the words "ten crore rupees" with "five crore rupees", effective from the 1st day of August, 2023, thereby changing the operative turnover benchmark in that notification.

Aadhaar authentication for GST registration now requires biometric verification and document checks before completion.
The Andhra Pradesh GST Rules are amended to revise the registration process for applicants opting for Aadhaar authentication. The application date is linked to Aadhaar authentication or fifteen days from Part B of FORM GST REG-01, whichever is earlier, and selected applicants must undergo biometric Aadhaar authentication, photograph capture, and document verification at a notified Facilitation Centre before completion. The amendment operates retrospectively from 26 December 2022.

Electronic commerce operator obligations: restrict unregistered sellers' interstate supplies, require enrolment, TCS exemption and GSTR 8 reporting.
Prescribes that an electronic commerce operator shall allow supplies by an exempt unregistered person only if an enrolment number is allotted on the common portal; shall prohibit any inter state supplies by that person; shall not collect tax at source for such supplies; and shall furnish details of those supplies in FORM GSTR 8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these purposes. The procedures take effect from 1 October, 2023.

Tax collection by e-commerce operators: mandatory TCS for supplies by composition taxpayers, inter-state sales barred, GSTR form reporting required.
Electronic commerce operators facilitating supplies by composition taxpayers must prohibit inter-state supplies through their platforms, collect tax at source on such supplies and remit the tax to the Government, and furnish details of those supplies in the prescribed statement on the common portal using the designated returns mechanism.

Special procedure for manufacturers: mandatory machine registration and prompt electronic reporting with unique machine identification.
The notification mandates electronic reporting of filling and packing machine details by registered manufacturers of the specified goods in FORM SRM-I, with new registrants to comply within fifteen days; additional installations and removals must be reported within twenty-four hours in FORM SRM-IIA and FORM SRM-IIB respectively, and a unique ID will be auto-generated for each machine on the common portal.

Tax collection at source: e commerce operators must block inter state supplies by composition taxpayers and file GSTR 8 details.
Electronic commerce operators required to collect tax at source are obliged to follow a special procedure for supplies made through their platforms by composition taxpayers: they must prohibit any inter State supplies by those persons, collect tax at source and remit it under the statutory payment provisions, and furnish supply details in Form GSTR 8 electronically on the common portal, effective 1 October 2023.

Registration exemption for sellers using e commerce operators who collect tax at source subject to prescribed conditions and enrolment.
Suppliers of goods using an electronic commerce operator required to collect tax at source are exempted from obtaining registration under the MPGST Act if their aggregate turnover does not exceed the registration threshold, subject to conditions: no inter state supplies, supply through e commerce operator in only one State, 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 systems authorized to receive GST portal information on consent under Section 158A of GST law.
The State notifies Account Aggregator as an authorized system with which the GST common portal may share information on the basis of consent under Section 158A, effective from the stated commencement date; "Account Aggregator" is defined as a non-financial banking company operating under Reserve Bank of India policy directions and the NBFC-Account Aggregator Directions.