Appointment to Appellate Authority for Advance Ruling: member substituted following administrative posting, replacing previous member.
Amendment substitutes the entry at serial number 1 in the notification constituting the Kerala Appellate Authority for Advance Ruling by appointing Shri. Manoj Kumar Arora, I.R.S., Chief Commissioner, Central Tax Central Excise and Customs, Thiruvananthapuram Zone as member in place of the outgoing member; the change is made under the Kerala State Goods and Services Tax Act, 2017 by formal government notification.

Tax Collection at Source: e commerce operators must allow only enrolled exempted suppliers, block inter State sales, and file GSTR 8.
Electronic commerce operators required to collect tax at source must allow supplies by exempted persons only if an enrolment number is allotted on the common portal, forbid inter State supplies by those persons through the platform, refrain from collecting tax at source for such supplies, and furnish details of those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these purposes.

Tax at source obligations require e-commerce operators to block inter State supplies and collect and remit TCS for composition suppliers.
Electronic commerce operators must prohibit inter State supplies made through them by composition taxpayers, collect tax at source in respect of those supplies and remit the amounts to the Government as provided by law, and furnish details of such supplies electronically on the common portal in the prescribed statement format.

Registration exemption for suppliers using electronic commerce operators subject to PAN validation, portal enrolment and intra state restrictions.
Conditional exemption from mandatory registration is granted to persons supplying goods through an electronic commerce operator required to collect tax at source, provided their aggregate turnover does not exceed the registration threshold, supplies are intra state and through a single State/UT, and they possess a Permanent Account Number. Suppliers must declare PAN, business address and State on the common portal for validation, obtain a unique enrolment number (one per State/UT), may not supply through the operator until enrolment is granted, and the enrolment ceases when formal registration under section 25 is subsequently granted.

Account Aggregator recognised for consent-based sharing of GST portal information, enabling regulated data exchange under governing directions.
Notification designates Account Aggregator as the authorised system with which the common GST portal may share taxpayer information based on consent under section 158A of the Jharkhand GST Act, 2017 and section 20 of the Integrated GST Act, 2017, effective from 1 October 2023, and defines Account Aggregator as a non financial banking company operating under the applicable regulatory directions for Account Aggregators.

Exemption from annual GST return filing for small taxpayers meeting turnover threshold for 2022-23; effective from late July.
Exempts registered persons from filing the annual return where aggregate turnover in the financial year 2022-23 is up to two crore rupees, under the first proviso to section 44 of the Jharkhand GST Act, 2017; the Commissioner, acting on Council recommendations, declared the exemption effective from 31st July, 2023.

Special procedure for manufacturers: mandatory registration of packing machines, daily production records and monthly GST statement submission.
Registered manufacturers of the Schedule goods must report packing machine details (FORM SRM-I; new registrants within fifteen days), report additional installations (FORM SRM-IIA) and removals (FORM SRM-IIB) within twenty-four hours, and obtain auto-generated unique machine IDs. Production capacity declarations to other agencies must be filed in FORM SRM-IA. Daily inputs and meter readings (FORM SRM-IIIA) and shift-wise machine-wise production and clearances (FORM SRM-IIIB) must be maintained at each business place. A monthly consolidated statement (FORM SRM-IV) must be filed by the tenth day of the succeeding month.

Special appeal procedure: waiver of pre-deposit and prescribed filing formalities for transitional credit appeals.
The notification establishes a special appeal procedure for section 107 appeals against orders under sections 73/74 concerning transitional credit claims linked to Circular No. 182/14/2022: appeals must be filed manually in duplicate on the prescribed form, earlier filed appeals are deemed compliant, pre-deposit under section 107(6) is waived, relevant documents and a self certified order copy must accompany the appeal, filing is complete only upon issuance of FORM GST APL-02 acknowledgement, and the Appellate Authority shall issue a summary in ANNEXURE-2 describing the post appeal credit/demand position.

Commencement of GST amendment establishes staggered commencement for different sections, with deemed retrospective effect applied.
Appoints commencement dates for provisions of the Jharkhand Goods and Services Tax (Amendment) Act, 2023: sections 2 to 24 (except sections 14 to 19) to commence on the 1st day of October, 2023, and sections 14 to 19 to commence on the 1st day of August, 2023. The notification is made under clause (b) of sub section (2) of section 1 of the Amendment Act and is deemed effective from the 31st day of July, 2023.

Special condonation procedure for late GST appeals: deadline and payment conditions permit limited reopening of time-barred appeals.
Notification permits taxable persons who missed the deadline for appeals against tax demand orders to file appeals in FORM GST APL-01 within a limited window, subject to payment conditions: full payment of admitted amounts and payment of twelve and a half percent of the remaining disputed tax (subject to a cap), with at least twenty percent paid from the Electronic Cash Ledger. No refunds of excess pre-notification payments are allowed until appeal disposal. The procedure excludes non-tax demands and applies appeal rules mutatis mutandis.

GST valuation of corporate guarantees adopts a deemed supply value framework, with coordinated registration and return-form changes.
Corporate guarantees supplied for related persons to banking companies or financial institutions are assigned a deemed value of one per cent of the guarantee amount or the actual consideration, whichever is higher. The amendments also replace an order with an intimation under rule 142(3), introduce a one-year expiry condition under rule 159(2), and provide that orders in FORM GST DRC-22 cease on issuance of FORM GST DRC-23 or after one year, whichever is earlier. Registration, tax collected at source reporting, and practitioner-enrolment forms are also revised.

Condonation procedure for delayed GST appeals permits belated filing subject to admitted payments and a mandated partial deposit.
Notification enables taxable persons whose appeals against demand orders were time-barred to file grievances in FORM GST APL-01 by the extended date, treating certain pending appeals as compliant if payment conditions are met. Filing requires full payment of any admitted liabilities and a further specified deposit of the disputed tax subject to a cap, with a minimum portion debited from the Electronic Cash Ledger. No refunds of excess pre-notification payments will be allowed until appeal disposal. Appeals concerning demands not involving tax are excluded, and Chapter XIII of the State GST Rules applies mutatis mutandis.

Online gaming tax law expands GST coverage for specified actionable claims, platform operators, and overseas suppliers.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 amends the Uttar Pradesh Goods and Services Tax Act, 2017 with retrospective effect from 1 October 2023. It introduces the definitions of online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats a person who organises or arranges the supply of specified actionable claims, including through a digital or electronic platform, as a supplier liable to pay tax. It also brings suppliers of online money gaming from outside India to persons in India within registration provisions and substitutes "specified actionable claims" in Schedule III.

Re-designation of Tax Officers updates GST Rules to substitute officer titles and revise appeals authorities accordingly.
Amendments to the Kerala GST Rules revise officer designations: rule 56(20A) substitutes Deputy Commissioner of State Tax with Joint Commissioner of State Tax, Intelligence and Enforcement; rule 109A substitutes Deputy Commissioner (Appeals) with Joint Commissioner of State Tax (Appeals), Assistant Commissioner of State Tax with Deputy Commissioner of State Tax, Joint Commissioner (Appeals) with Additional Commissioner of State Tax (Appeals), and Deputy Commissioner with Joint Commissioner of State Tax, reflecting departmental reorganisation.

Refund of input tax credit extended to imitation zari thread from metallised polyester or plastic film, applied retroactively.
Amendment inserts an entry permitting refund of input tax credit for imitation zari thread or yarn made from metallised polyester film or plastic film, with an explicit explanation that the refund applies only where the input is polyester film or plastic film, and provides retrospective effect to the specified earlier date.

Government entity inclusion clarified: central (excluding railways), state, union territory and local authorities covered by the notification.
The notification substitutes the Table entry for S. No. 6 to read: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, thereby specifying covered public entities and excluding the Ministry of Railways.

GST schedule amendment adds millet flour preparation category, altering tax applicability and making it retroactively effective.
The Schedule is amended by inserting S. No. 94A under HSN 1901 to cover food preparations of millet flour in powder form containing at least 70% millets by weight, other than pre-packaged and labelled goods; the amendment is made under State tax powers and is deemed to have come into force from 20 October 2023.

GST rate changes: reclassifies molasses, specified millet flour products and industrial spirits, and omits a prior schedule entry.
Amends Department Notification No. 1125-F.T. to modify GST schedule entries: inserts molasses and a specified millet flour food preparation into a lower-rated schedule, revises an existing heading to include that millet flour product, adds spirits for industrial use into an intermediate-rated schedule, and omits a specified entry from a higher-rated schedule. The amendments take effect retrospectively from an earlier notified date under powers of the West Bengal Goods and Services Tax Act, 2017.

Electronic commerce operator tax liability narrowed: omnibus passenger services excluded except when supplied by a company through an ECO.
Amendment narrows ECO tax scope by excluding services transporting passengers by omnibus from ECO-taxable services, except where the supplier through an electronic commerce operator is a company; and adds that "Company" bears the meaning in clause (20) of section 2 of the Companies Act, 2013.

Restriction on refund for construction services covering supplies including land value, excluding cases paid after completion or first occupation.
The notification amends the prior refund-restriction provision to specify that the restriction applies to construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, but excludes cases where the entire consideration is received only after issuance of the required completion certificate or after first occupation.