Inclusion of Ministry of Railways alters classification of Central Government services for state GST applicability effective retrospectively.
The notification amends the State Tax (Rate) table to (i) insert "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial 5, item (2)(i), explicitly including the Ministry of Railways in that entry, and (ii) insert "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial 5A, thereby carving the Ministry of Railways out of that exclusion. The amendment is effected under authority of the Jharkhand GST law and is effective from 20 October 2023.

Services to governmental authority: specified public services to government receive nil state tax rate and railway inclusion.
The notification adds a Chapter 99 entry making services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-subject to a nil state tax rate, and inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple table entries and provisos; the amendment is effective from 20th October, 2023.

Input tax credit restriction: credit limited to lower notified state tax rate when same-line supplier charges higher rate.
The notification inserts a proviso limiting input tax credit for input services in the same line of business to the tax amount corresponding to the lower notified state rate where an upstream supplier charges a higher rate, illustrated by a motor cab transport example; it also amends wording and omits certain classification entries in the rate schedule and Annexure, effective from 20 October 2023.

Specified actionable claim added to state GST rate schedule, covering betting, casinos, gambling, lottery and online money gaming.
Amendment inserts entry 227A in Schedule IV to add specified actionable claim under Any Chapter, defining it as actionable claims arising by way of betting, casinos, gambling, horse racing, lottery, or online money gaming; omits S. Nos. 228 and 229; and adds an Explanation that undefined terms take meanings from the Jharkhand, Integrated, and Union Territory GST Acts. Effective from 1st October, 2023.

Packing machine registration and monthly production reporting required for manufacturers of specified pan masala and tobacco products.
Requires electronic furnishing of packing/filling machine details by manufacturers of listed pan masala and tobacco goods in FORM GST SRM-I with autogenerated machine registration numbers, monthly production and input statements in FORM GST SRM-II by the tenth of the succeeding month, and a Chartered Engineer certificate in FORM GST SRM-III to verify machine particulars initially and upon amendment; specifies schedules of goods, time-bound updates for installations, disposals and capacity changes, and documentary upload requirements on the common portal.

Rescission of GST notification withdraws earlier state tax notification, effective from start of year, subject to saved actions.
Rescission of Notification No. 30/2023-State Tax is effected under section 148 of the Gujarat Goods and Services Tax Act, 2017 on the recommendation of the GST Council, withdrawing the Finance Department notification dated 14th September, 2023, while saving actions or omissions taken before the rescission; the rescission is effective from 1st January, 2024.

Condonation procedure for delayed GST appeals requiring specified pre-deposit and form filing to revive appellate rights.
Notification sets a special condonation procedure for taxpayers who missed the appeal filing period or had appeals rejected as time-barred: appeals must be filed in FORM GST APL-01 by the notified deadline; appellants must pay in full the admitted liabilities and a prescribed pre-deposit of the disputed tax with a mandated minimum from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal; appeals relating to non-tax demands are excluded; and Chapter XIII of the GST Rules applies to such appeals. The notification also specifies its retrospective operative commencement.

Notification under GST: online money gaming, other online gaming, and casino actionable claims designated as specified supplies.
The Government, under the authority of section 15(5) of the Jharkhand GST Act and on the Council's recommendation, notifies three categories of supplies for valuation treatment: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, and deems the notification effective from an earlier operative date.

Commencement of GST Amendment: provisions appointed to come into force under the Act by government notification.
The State government, by notification dated 29 February 2024, designates the 1st day of October, 2023 as the date on which the provisions of the Jharkhand Goods and Services Tax (Amendment) Act, 2023 shall come into force under sub section (2) of section 1.

Effective date amendment clarifies retroactive insertion and deeming of operative dates for Notification No.30/2023 State Tax.
Amendment inserts the words "with effect from 1st day of January 2024" into Notification No. 30/2023-State Tax, deems that insertion to have effect from 31st July 2023, and declares the notification to be effective from 25th September 2023; issued under the state GST statute and noting Gazette publication particulars.

Value of supply in online gaming defined as total consideration including virtual assets; refunds not deductible.
The amendment defines the value of supply for online gaming, including online money gaming, as the total amount paid or payable to or deposited with the supplier by way of money or money's worth, including virtual digital assets, by or on behalf of the player, with refunds not deductible. For casinos, the value of supply of actionable claims is the total amount paid or payable for purchase of tokens, chips, coins or tickets or for participation where such items are not required; refunds on return of such items are not deductible. Winnings retained and reused for further play do not count as amounts paid to the supplier.

Public Tech Platform for Frictionless Credit enables consent-based sharing of taxpayer information via common portal under state GST provision.
The State Government notifies Public Tech Platform for Frictionless Credit as the system with which the common portal may share information based on consent under the State GST information sharing provision, defining the platform as an enterprise grade open architecture IT platform that enables digital access to diverse data sources and convergence of financial and data service providers through a standard, protocol driven open API framework.

Public Tech Platform for Frictionless Credit enables consent-based sharing of financial data via open API framework.
The notification designates Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common portal based on consent under the Tamil Nadu Goods and Services Tax Act, and defines the platform as an enterprise grade open architecture IT platform that enables access to information from multiple digital data sources and convergence of financial service providers and data service providers using a standard, protocol driven architecture and open/shared API framework.

Packing machine disclosure requirements govern manufacturers of specified pan masala and tobacco products under a special GST procedure.
Special procedure is prescribed for registered persons manufacturing specified pan masala and tobacco products, requiring electronic disclosure of packing machine details in FORM GST SRM-1, monthly submission in FORM GST SRM-II, and a Chartered Engineer certificate in FORM GST SRM-III. The procedure covers existing, newly added, amended and disposed machines, declared production capacity information furnished to other departments, inputs used, production, and power consumption. The Schedule identifies the covered goods by tariff classification and the notification defines the expression brand name for its application.

Corporate guarantee valuation and GST form updates shape Uttar Pradesh's latest amendments to the GST rules.
The Uttar Pradesh Goods and Services Tax (Sixty-third Amendment) Rules, 2024 amend the Uttar Pradesh GST Rules, 2017 with retrospective effect from 26 October 2023. The amendments include a valuation rule for corporate guarantee services supplied by a related person, changes from "order" to "intimation" in Rule 142, and a time limit for cessation of an order under Rule 159. The forms are also updated to include One Person Company, revise cancellation orders, amend GSTR-8 tables, expand PCT-01 enrolment qualifications, and modify DRC-22.

Special appeal procedure under GST allows delayed taxpayers to file appeals subject to payment conditions and limited eligibility.
Special procedure is prescribed for taxable persons who could not file an appeal against an order passed by the proper officer on or before 31 March 2023 under sections 73 or 74 of the Uttarakhand Goods and Services Tax Act, 2017, and for persons whose appeals were rejected solely because they were filed beyond limitation. The affected person must file the appeal in Form GST APL-01 under section 107 on or before 31 January 2024, subject to payment of the admitted liability and 12.5 per cent of the remaining disputed tax, with at least 20 per cent paid through the Electronic Cash Ledger.

GST rule amendments revise valuation of corporate guarantee services, registration forms, practitioner enrolment, and cancellation procedures.
The Uttarakhand GST Rules are amended to prescribe the valuation of related-person corporate guarantee services, revise the terminology in rule 142, and limit the duration of specified orders under rule 159. The amendments also update registration and cancellation forms, including insertion of One Person Company in Form GST REG-01 and substitution of Form GST REG-08 for cancellation of registration as tax deductor or tax collector at source. Further changes modify Form GSTR-8, expand enrolment categories in Form GST PCT-01, and provide for cessation of Form GST DRC-22 on issuance of Form GST DRC-23 or after one year, whichever is earlier.

Refund of input tax credit for imitation zari thread or yarn made from metallised polyester or plastic film is expanded under the GST refund notification.
Refund of input tax credit under the Uttarakhand Goods and Services Tax Act, 2017 was expanded by inserting a new entry for imitation zari thread or yarn made out of metallised polyester film/plastic film under tariff heading 5605. The explanation limits this entry to refund of input tax credit only on polyester film/plastic film, and the amendment was made effective from 20 October 2023.

GST notification amendment narrows the covered government entities and applies retrospectively from 20 October 2023.
The Uttarakhand Government amended its GST notification by substituting the entry against serial number 6, column (4), to cover the Central Government excluding the Ministry of Railways, State Government, Union territory, or local authority. The amendment is deemed effective from 20 October 2023.

Millet flour exemption amended for specified powder preparations, with retrospective effect from October 2023.
The Uttarakhand Goods and Services Tax exemption notification is further amended by inserting a new Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled. The amendment operates retrospectively from 20 October 2023 and applies to the specified millet flour preparation under the amended exemption entry.