Commencement date amendment: substitution of April start with May fifteenth while retaining retrospective effect from April first.
The notification amends the prior notification dated 19 January 2024 by substituting the words "1st day of April, 2024" in paragraph 4 with "15th day of May, 2024". Despite this substitution, the notification is declared to be deemed to have come into effect from the 1st day of April, 2024.

GST notification amendment shifts the operative date to 15 May 2024 while deeming effect from 1 April 2024.
The Uttar Pradesh GST notification amends an earlier notification by substituting the operative date in paragraph 4 from 1st April, 2024 to 15th May, 2024. The amendment is stated to be deemed to have come into force with effect from 1st April, 2024.

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

Effective date substitution alters the operative start of a state GST notification and its applicability.
The State Government amends an earlier State Tax notification by substituting the operative date in paragraph 4 with a later calendar date, effected by a notification dated 6 May 2024. The notification further states that the amended instrument shall come into force from the 1st day of April, 2024, thereby both altering the specified effective date in the prior notification and setting an express commencement provision under the State's delegated legislative authority.

Implementation timeline extended for manufacturers under GST; commencement remains backdated to the original effective date.
Amendment replaces the original operative commencement date in paragraph 4 of Notification No. 198-F.T., extending the implementation deadline for manufacturers of specified goods to a later date. The amendment is declared deemed to have come into force from the original prescribed commencement date, thereby maintaining retrospective effect of the notification while substituting the implementation timeline for compliance under the West Bengal Goods and Services Tax framework.

Waiver of interest for delayed GSTR-3B filings due to portal glitch when electronic ledgers showed sufficient balance.
Nil interest is notified for listed registered persons who failed to file FORM GSTR-3B by the due date due to a portal technical glitch despite having sufficient balance in their electronic cash or credit ledger or having deposited required amounts through challan; the waiver covers the period from the due date of filing to the actual date of furnishing the return.

Commencement amendment: substitution of notified effective date with a later date while preserving original commencement provision.
Amendment under section 148 of the Tripura SGST Act substitutes the effective date specified in paragraph 4 of the earlier finance notification with a later date on the Council's recommendation, while the notification declares that it shall come into force from the originally stated commencement day in the prior instrument.

Extension of GSTR-1 filing deadline for outward supplies granted, allowing returns to be filed until mid-April.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the ordinary return obligation (excluding those covered by the proviso) for the March tax period until the twelfth day of April, with the amendment deemed effective from the eleventh day of April.

Notification amendment to the effective date of a state GST rule replaces the stated commencement day while preserving force from the original date.
Amendment substitutes the original commencement day expression in a prior state GST notification with a later day expression under powers conferred by the State GST Act on Council recommendation, while declaring that the notification shall come into force from the original commencement day stated in the Act.

Specified actionable claim expanded to include online money gaming, bringing such supplies within the state GST notification amendment.
Amendment inserts a new Schedule IV entry defining specified actionable claim to encompass actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits prior Schedule entries 228 and 229, and adds an explanation that undefined terms in the notification shall bear the meanings assigned in the State GST and Integrated GST Acts; the amendment is deemed effective from 1st October, 2023.

Online money gaming taxation rules expanded with new valuation, registration, invoicing, and return filing requirements.
Amends the West Bengal Goods and Services Tax Rules, 2017 to add compliance, registration, valuation, invoice, and return provisions for online money gaming and specified online information and database access or retrieval services supplied from outside India. It requires updated registration declarations and forms, prescribes valuation rules for online gaming and casino actionable claims, excludes refunds and reused winnings from deductible amounts, and mandates FORM GSTR-5A filing by the twentieth day of the succeeding month for covered foreign suppliers.

Composition levy exclusion for specified actionable claims under West Bengal GST takes effect from 1 October 2023.
Composition levy treatment under the West Bengal Goods and Services Tax framework is amended to exclude registered persons making supply of specified actionable claims from the existing composition levy notification. The amendment is made by inserting the exclusion after the reference to composition levy under section 10 of the Act, and it operates with effect from 1 October 2023.

Information-sharing platform authorised: Public Tech Platform for Frictionless Credit permitted for consent-based GST data exchange.
The State notifies Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common GST portal on the basis of consent, describing it as an enterprise grade open architecture IT platform that enables access to information from multiple data sources and the convergence of financial service providers and data service providers through a standard, protocol driven open API framework.

GSTR-1 filing extension for March 2024 notified for registered persons under Assam GST, with retrospective effect.
The due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under section 39(1) of the Assam Goods and Services Tax Act, 2017, other than those covered by the proviso to that sub-section, was extended for the tax period March, 2024. The extended time limit was fixed up to 12 April 2024, and the notification was given retrospective effect from 11 April 2024.

Amendment to notification alters the stated commencement date under Karnataka GST while preserving the original effective date.
Amendment under section 148 of the Karnataka Goods and Services Tax Act substitutes the commencement date in paragraph 4 of Government Notification (02/2024) No. FD 07 CSL 2024 with a later date, while declaring that the notification shall be deemed to have come into force from the original earlier commencement date.

Waiver of interest and penalty: procedural electronic framework for applications, notices, and concluding orders under section 128A.
Rule 164 establishes the electronic procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73. It prescribes filing of FORM GST SPL 01 and FORM GST SPL 02 for waiver of interest and/or penalty, required payment and documentary proof (including FORM GST DRC 03), conditions where appeals/writs must be withdrawn or evidence of withdrawal supplied, timelines for filing and officer action, notice and reply forms (SPL 03, SPL 04), outcome forms for acceptance or rejection (SPL 05, SPL 07), and consequences for non payment or failure to comply, including deemed approval where statutory timelines lapse.

Odisha SGST notification amendment substitutes the operative date in paragraph 4 and deems the change effective from April.
The State Government amended the earlier Odisha SGST notification issued under section 148 of the Odisha Goods and Services Tax Act, 2017, on the recommendations of the GST Council. The amendment substituted the date "1st day of April, 2024" with "15th day of May, 2024" in paragraph 4 of the specified notification, thereby altering the operative date contained in that provision. The notification was stated to be deemed to have come into force with effect from 1st day of April, 2024.

Commencement date amendment alters notified start date while preserving retrospective commencement effect.
The notification amends G.O. Ms. No. 54 (13 March 2024) by substituting the words and letters in paragraph 4 specifying the commencement date from "1st day of April, 2024" to "15th day of May, 2024" under the authority of section 148 of the Puducherry Goods and Services Tax Act, 2017, and declares that the amendment shall be deemed to have come into force from the 1st day of April, 2024.

GSTR-1 filing deadline extended for March tax period, granting additional days for specified registered persons to comply.
The notification amends the earlier Gazette notification to extend the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the general return-filing obligation, excluding those under the proviso, for the March 2024 tax period until the twelfth day of April, 2024, and declares the amendment effective from the eleventh day of April, 2024.

Rescission of notification: prior state GST notification rescinded, effective from start of January, with protection for past acts.
The Government of Kerala, acting on the Goods and Services Tax Council's recommendation and under powers conferred by the State GST Act, rescinds the earlier notification published as S.R.O. No.968/2023, while preserving the legal effect of actions taken or omissions before rescission; the rescission is declared to operate from the first day of January 2024.