Consent-based information sharing designates a public tech platform for interoperable credit ecosystem data exchange via open APIs.
Notifies Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common portal based on consent under the Puducherry GST Act; defines the platform as an enterprise-grade open architecture IT platform enabling access to information from multiple data sources and convergence of financial service providers and data service providers using a standard, protocol-driven, open and shared API framework.

Online money gaming taxation deems digital platform operators suppliers and introduces compliance, registration, filing, penalty, and data-sharing changes.
Chhattisgarh GST law defines online money gaming and specified actionable claims, covering betting, casinos, gambling, horse racing, lottery and online money gaming. Digital-platform owners, operators and managers who organise or arrange their supply are deemed suppliers liable for GST. Mandatory registration extends to persons supplying online money gaming from outside India to persons in India. Registered persons and electronic commerce operators are generally barred from furnishing prescribed returns, outward-supply details or statements after three years, subject to notified exceptions. The framework also provides for consent-based sharing of taxpayer information through the common portal.

HSN code harmonisation for LPG updates tariff classification by substituting specified HSN entries, effective retrospectively.
Amendment substitutes previous HSN subheading entries with an updated HSN code for Liquified Petroleum Gas (LPG) in two listed items of the Schedule to the State GST notification, harmonising tariff classification with the updated HSN for LPG. The Government, acting on Council recommendation and under statutory powers, declares the amendment to have retrospective effect from an earlier specified date in January 2024.

Extension of GST recovery time limits allows issuance of assessment orders for specified past years under delegated power.
Government extends the time limit for issuance of orders for recovery of unpaid or short paid tax and for reversal of wrongly availed or utilised input tax credit: for 2018-19 up to 30th April, 2024 and for 2019-20 up to 31st August, 2024. The extension, issued on recommendations of the GST Council and modifying earlier notifications, is effected under the delegated power to extend limitation periods and is deemed effective from 28th December, 2023.

Specified actionable claim added to Schedule IV covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The notification inserts Sl. No. 227A in Schedule IV to list specified actionable claim-defined as actionable claims by way of betting, casinos, gambling, horse racing, lottery, or online money gaming-omits Sl. Nos. 228 and 229, adds an Explanation adopting statutory definitions from the Kerala, Central and Integrated GST Acts, and declares the amendment effective from 1st October 2023.

Specified actionable claims exclusion removes advance-payment tax exemption for suppliers of such claims under composition rule.
With effect from 1 October 2023, the notification is amended to insert the words ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after the words and figures "composition levy under section 10 of the said Act", thereby excluding suppliers of specified actionable claims from the prior concession regarding tax on advances.

Supply classification under section 15(5) notified adding online money gaming and casino actionable claims to taxable supplies.
The Government, on Council recommendation, notifies three categories as taxable supplies under the State Goods and Services Tax Act valuation provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, and declares the notification to have retrospective effect from a specified commencement date.

Public Tech Platform for Frictionless Credit notified as authorised system enabling consent-based information sharing under GST law.
Notification designates Public Tech Platform for Frictionless Credit as the authorised system for consent-based information sharing by the common portal under the Maharashtra GST framework. The platform is described as an enterprise-grade open architecture enabling access to diverse data sources and convergence of financial and data service providers via a standard, protocol-driven architecture and open API framework.

GST Facilitation Centres are designated with biometric Aadhaar authentication officers and division-level contacts for rules-related functions.
GST Facilitation Centres are designated for purposes under the Gujarat Goods and Services Tax Rules, 2017, replacing the earlier designation of Facilitation Centres. Twelve GST Seva Kendras are specified across Gujarat. Each centre is assigned a Head of the Biometric Aadhaar Authentication Officer, designated as a State Tax Officer, as its contact person. Respective Joint Commissioners of State Tax are assigned as division-level contacts, creating an organised framework for biometric Aadhaar authentication and related functions under the Rules.

Rescission of notification withdraws earlier State Tax notice retrospectively, while preserving prior actions taken before withdrawal.
Rescission of Notification No. 30/2023-State Tax withdraws that earlier State Tax notification, while preserving effects of actions or omissions completed before rescission; the rescission is declared effective from the commencement of the calendar year in which the instrument is issued and is exercised under the State GST statutory power to rescind notifications.

SGST tariff substitution updates specified tariff headings, changing schedule applicability and declaring the amendment effective retrospectively.
The notification substitutes the column (2) entries for serial numbers 165 and 165A in Schedule I (2.5%) with the tariff headings "2711 12 00, 2711 13 00, 2711 19 10," and declares the amendment effective from the fourth day of January, 2024 under the powers of section 9(1) and section 15(5) of the Jharkhand Goods and Services Tax Act, 2017.

Online money gaming taxability: platform operators and cross border supplies are made liable for GST on specified actionable claims.
The Act inserts definitions for online gaming, online money gaming, specified actionable claim and virtual digital asset; deems organisers or platform operators of specified actionable claims to be suppliers liable to GST; makes cross-border supplies of online money gaming to persons in India taxable; and replaces "lottery, betting and gambling" with "specified actionable claims" in Schedule III, without prejudice to other laws regulating or prohibiting such activities.

State Level Screening Committee constitution under GST rules designates specified officers to serve on Anti Profiteering screening panel.
Constitution of a State Level Screening Committee under rule 123 of the state GST Rules read with rule 123(2) of the Central GST Rules, designating the Additional Commissioner (Technical), CGST Commissionerate and the Additional Excise and Taxation Commissioner (GST) as members; the notification supersedes an earlier departmental notification while preserving prior actions.

Public Tech Platform authorized for consent-based information sharing of GST data, enabling standardized API-driven credit ecosystem.
Notification designates Public Tech Platform for Frictionless Credit as the authorised system for consent-based information sharing by the common GST portal under section 158A, enabling data exchange under the Haryana GST and Integrated GST Acts. The platform is defined as an enterprise-grade open-architecture IT platform that aggregates information from multiple data sources and uses a standard, protocol-driven architecture and open, shared APIs to allow financial service providers and data service providers to converge for credit ecosystem operations.

Packing machine registration and monthly production reporting required for manufacturers under new GST procedural rules.
Notifies a special procedure requiring registered manufacturers of listed pan masala and tobacco products to electronically register packing and filling machines in FORM GST SRM-I (generating unique machine registration numbers), to file monthly production and input statements in FORM GST SRM-II, and to upload Chartered Engineer certificates in FORM GST SRM-III for declared and amended machines; includes timelines for initial filing, registration-related filings, machine additions, amendments, disposals, power consumption and brandwise product reporting, and applies to goods specified in the appended Schedule.

Rescission of notification under section 148: earlier GST notification withdrawn, effective from start of year with savings clause.
Rescission of an earlier GST notification is effected under statutory power, annulling the prior Government Order except as respects acts or omissions completed before rescission; the rescission is deemed to have come into force from the first day of January, 2024, and the instrument notes its Gazette publication and that it was made on the recommendation of the Council.

Public Tech Platform for Frictionless Credit notified as system for consent-based information sharing via common GST portal.
Notification designates Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common GST portal on the basis of taxpayer consent under the Madhya Pradesh Goods and Services Tax Act, 2017, describing the platform as an enterprise grade, open architecture IT solution developed by the Reserve Bank Innovation Hub that enables access to multiple data sources through standards based architecture and shared APIs to facilitate interoperability among financial and data service providers.

Online money gaming defined and platforms treated as suppliers, making them subject to GST registration, returns and penalties.
The Act defines online gaming and online money gaming, adopts a virtual digital asset definition, and declares organisers, operators or owners of platforms supplying specified actionable claims to be suppliers for GST purposes. It substitutes "specified actionable claims" for references to lottery, betting and gambling, treats certain Schedule III entries as retrospective, bars refunds for tax collected that would not have been collected had the retrospective insertion always applied, preserves other laws regulating betting and gaming, and empowers notifications for registration exemptions and compliance conditions.

Rescission of prior tax notification alters applicability of the earlier directive, preserving actions taken before rescission.
Rescinds Government of Jammu and Kashmir Finance Department notification S.O. No. 546/2023-Tax dated 19th October 2023 under the Jammu and Kashmir Goods and Services Tax Act, 2017, on Council recommendation, except as respects things done or omitted before such rescission; the rescission is deemed to come into force from 1st day of January, 2024.

Packing machine registration required: unique machine IDs, chartered engineer certification and monthly production statements due each month.
Requires registered manufacturers of specified pan masala and tobacco products to register packing machines in FORM GST SRM I within set timelines, report new installations, amendments and disposals promptly, and obtain a unique registration number for each machine. Mandates monthly production and input statements in FORM GST SRM II by the tenth of the following month and upload of Chartered Engineer certificates in FORM GST SRM III for declared or amended machines. Effective 1 April 2024 and covers scheduled tariff items listed in the Schedule.