Notification amendment extends compliance deadline and deems the extension effective from the original commencement date.
The notification amends Notification No. 08/2023-State Tax by substituting the date "30th day of June, 2023" with "31st day of August, 2023" for the operative provision, and provides that this amendment shall be deemed effective from the 30th day of June, 2023.

Deadline extension alters the prescribed due date and the amendment is declared effective from the original due date.
The notification substitutes the proviso deadline "30th day of June, 2023" with "31st day of August, 2023" under powers of section 128 of the Jharkhand GST Act, on Council recommendation, and declares the amendment deemed effective from 30th June, 2023.

Deadline extension for GST compliance: state notification substitutes earlier cut-off with a new date, effective retrospectively.
The notification amends Notification No. 06/2023 - State Tax by substituting the "30th day of June, 2023" with the "31st day of August, 2023", thereby extending the specified deadline. Issued under the Jharkhand GST Act, the amendment is declared to be deemed effective from the 30th day of June, 2023, producing retrospective effect as to the temporal operation of the earlier notification.

Extension of compliance deadline: original statutory deadline extended and amendment made effective retrospectively from the original deadline.
Amendment replaces the original terminal date in Notification No. 03/2023-State Tax with a later terminal date, thereby extending the operative compliance timeline set by the principal notification. The amendment is declared to be effective retrospectively from the original terminal date specified in the principal notification, and is issued under the executive powers conferred by the State GST framework.

Extension of compliance deadline: state notification amends a proviso to extend the statutory deadline and makes it retroactive.
Substitutes in the seventh proviso of Notification S.O. No. 3-State Tax the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023", thereby extending that proviso's terminal date; the amendment is deemed effective from the 30th day of June, 2023 and is promulgated as Notification No. 22/2023-State Tax (S.O. No. 31, dated 1st September, 2023).

Manufacturer recordkeeping obligation: register packing machines and file daily machine, input and monthly production statements on the portal.
A special procedure mandates that registered manufacturers of the Schedule-listed pan masala and tobacco goods register packing machines on the common portal (FORM SRM-I / SRM-IIA / SRM-IIB) to obtain a unique machine ID, and maintain daily input, waste, electricity and shift-wise machine production records in FORM SRM-IIIA and FORM SRM-IIIB, with a consolidated monthly statement in FORM SRM-IV filed by the tenth day of the succeeding month; formats, supporting documents and timelines are prescribed, and the Schedule and definition of "brand name" govern scope.

Special appeal procedure allows filing appeals without pre-deposit and mandates manual submission with acknowledgement and annexures.
A special procedure allows a registered person or relevant officer to file appeals against orders under sections 73 or 74 concerning transitional credit by presenting a manual, duplicate appeal in the prescribed ANNEXURE I form, accompanied by relevant documents and a self certified copy of the order; no pre deposit is required. The Appellate Authority issues a manual acknowledgement in FORM GST APL 02 upon receipt, and must provide a summary of the appellate order in the ANNEXURE II format, with the notification effective from 31 July 2023.

Tax collection by electronic commerce operators requires blockage of inter-state supplies and TCS filing obligations.
The notification requires the Electronic Commerce Operator who must collect tax at source under section 52 to (i) prohibit any inter state supply of goods through it by persons paying tax under section 10; (ii) collect tax at source under section 52(1) on such supplies and remit it to the Government as per section 52(3); and (iii) submit details of those supplies electronically in FORM GSTR 8 on the common portal.

Appeal procedure under PGST Act: special filing rules waive pre-deposit, require manual form and acknowledgement issuance.
A special procedure requires appeals under section 107 against orders under sections 73 or 74 to be filed manually in duplicate on the prescribed Form, with filing time computed from the later of this notification or the order; appeals filed earlier are deemed compliant. The appeal must include relevant documents and a self-certified copy of the order signed as per rule 26(2); formal filing occurs upon manual acknowledgment (FORM GST APL-02). No pre-deposit is required as a condition of filing, and the Appellate Authority must issue a summary in ANNEXURE-2.

Exemption from annual return: registered persons below prescribed turnover threshold relieved from filing annual return for FY 2022-23.
A statutory exemption relieves registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed turnover threshold from filing the annual return under the Haryana Goods and Services Tax framework; the Commissioner of State Tax, on the Council's recommendation, issued an administrative notification granting this exemption for that financial year.

Special procedure for manufacturers requires machine registration, daily production records and monthly SRM reporting on the common portal.
Notification under section 148 of the Haryana GST Act prescribes that registered manufacturers of listed pan-masala and tobacco goods must electronically furnish packing/filling machine details in FORM SRM-I/IIA and removals in FORM SRM-IIB to obtain a unique machine ID; declare previously submitted production capacity in FORM SRM-IA; maintain daily inputs and electricity records (FORM SRM-IIIA) and daily shift-wise machine- and brand-wise production records (FORM SRM-IIIB); and submit a consolidated monthly statement in FORM SRM-IV by the tenth day of the succeeding month, with supporting capacity certificates and documents uploaded on the common portal.

Special appeal procedure under Haryana GST permits manual filing without pre-deposit and mandates acknowledgement and summary issuance.
The notification prescribes a special appellate procedure under the Haryana GST Act for appeals against orders under sections 73/74 pursuant to Circular No.182 and Supreme Court directions: appeals must be filed manually in duplicate on the ANNEXURE-1 form within prescribed time computed from this notification or the order date; no pre-deposit is required; appeals must include relevant documents and authorised signature; acknowledgement in FORM GST APL-02 is issued on compliance and appeals are treated as filed only upon such acknowledgement; Appellate Authority must issue an ANNEXURE-2 summary with its order.

Deemed withdrawal of assessment orders if registered persons file pending returns and pay interest and late fee as required.
Assessment orders issued on or before the specified cutoff shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, if they furnish the pending return by the filing deadline and accompany it with payment of the interest and the late fee under the Act; this operates irrespective of any appeal filed or decided.

Revocation of cancelled GST registration allowed under special procedure after furnishing returns and paying due tax and charges, no further extension available.
A limited special procedure permits registrants whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who missed the section 30 revocation period to apply for revocation up to the notified cut-off only after furnishing returns due to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extensions are available, and the class includes persons whose appeals were rejected for delay.

Limitation extension for recovery of unpaid GST: time-limits for issuing assessment orders relating to prior years extended.
The Government, under section 168A of the Telangana GST Act, extends the time limit for issuance of orders for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised under the recovery provision of section 73, by fixing specified extended cut-off dates for three past financial years; the notification is made in partial modification of earlier G.O. Ms. orders and is deemed effective from a stated commencement date.

Late fee waiver for delayed GSTR 10 filings permits relief when final return is filed within the specified three month window.
The State Government, exercising powers under section 128 and on Council recommendations, waives the portion of late fee under section 47 in excess of five hundred rupees for registered persons who failed to furnish the final return in Form GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023.

Late fee waiver for delayed GSTR-4 returns where central tax liability is nil and returns filed within specified window.
Amendment provides that for registered persons who delayed furnishing Form GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 but filed between 1 April and 30 June 2023, late fee under section 47 in excess of two hundred and fifty rupees is waived, and fully waived where the total Central tax payable in the return is nil; the notification is deemed effective from 31 March 2023.

Authority for Advance Ruling constituted specifying appointed members and superseding earlier state notification under Tamil Nadu GST.
Constitution of the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017 by exercise of powers under Section 96(1), superseding Notification No. II(2)/CTR/1001(a)/2022 and naming two appointed members: Tmt. D. Jayapriya, Additional Commissioner of GST and Central Excise, and Tmt. M. Usha, Joint Commissioner (Commercial Taxes).

Turnover threshold reduction for Telangana GST composition eligibility, lowering the qualifying limit and narrowing taxpayer scope.
Amendment reduces the turnover threshold relevant to composition-scheme eligibility under the Telangana Goods and Services Tax framework by substituting a lower turnover limit for the previously specified one, thereby narrowing the class of taxpayers eligible under the composition regime and altering the qualifying criteria for simplified compliance and taxation.

GTA option to self pay GST permitted with prescribed exercise deadlines and declaration requirements for new or threshold crossing registrants.
The amendment inserts provisos prescribing a deadline to exercise the option to pay GST for the relevant financial year and permits a Goods Transport Agency that begins business or crosses the registration threshold during a financial year to opt to self pay GST by filing a declaration in Annexure V within forty five days of applying for registration or one month from obtaining registration, whichever is later; the amendment is effective from a stated date in May 2023.