Deadline extension for GSTR-10 filing reduces late fee for delayed final returns during specified relief period.
The notification amends the prior notification by substituting the earlier final-return cutoff date with a later cutoff date, and declares the amendment to be deemed in force from the original cutoff date, thereby applying the revised deadline retrospectively; the measure is intended to reduce late fees for persons who file the final return in form GSTR-10 within the specified relief period following Council recommendations.

Amnesty scheme for deemed withdrawal of assessment orders extended to allow returns with interest and late fee
The notification substitutes the deadline of 30th June, 2023 with 31st August, 2023 and deems the amendment effective from 30th June, 2023. It implements an amnesty scheme allowing specified registered persons to secure deemed withdrawal of assessment orders issued under section 62 by furnishing the prescribed return on or before 31st August, 2023 and paying interest due under subsection (1) of section 50 and the late fee under section 47.

Extension of time limit for revocation of cancellation of GST registration allows affected registrants additional period to apply.
The Government of Kerala, on the GST Council's recommendation, amends a prior notification to extend the deadline for revocation of cancellation of GST registration for registrants whose registration was cancelled under clauses (b) or (c) of sub section (2) of section 29 and who failed to apply within the originally prescribed period; the amendment is effected under section 148 of the State GST Act and is declared to have retrospective effect to the original cut off date.

Late fee waiver for delayed GSTR-4 filings extended with an enlarged compliance window and retrospective effective date.
The amendment substitutes the terminal date in the sixth proviso of the earlier notification, thereby extending the cutoff for the waiver/reduction of late fee for non-furnishing of FORM GSTR-4; the amendment is deemed to have effect from the original terminal date. The relief applies where taxpayers furnish GSTR-4 for the specified earlier periods within the extended filing window commencing 1 April 2023 and ending on the substituted terminal date.

Advance Ruling Authority appointment: new member appointed to Kerala Authority for Advance Ruling replacing prior member.
The Government, under subsection (1) of section 96 of the Kerala State Goods and Services Tax Act, 2017 read with subsection (2) and rule 103, amends the prior notification constituting the Kerala Authority for Advance Ruling by substituting the entry at serial number 1 to appoint Smt. Rajeswari R. Nair, I.R.S., Additional Commissioner, Central Tax and Central Excise, in place of Smt. S.L. Sreeparvathy, I.R.S.

Electronic commerce operator compliance requires enrolment verification, inter-State supply restrictions, tax collection exclusion, and supply reporting for exempt suppliers.
Electronic commerce operators required to collect tax at source must follow a special procedure for goods supplied through their platforms by registration-exempt persons. Supplies may be permitted only after allotment of an enrolment number on the common portal. Operators must prohibit inter-State supplies by such persons, refrain from collecting tax at source on those supplies, and furnish supply details electronically in FORM GSTR-8. Where multiple operators are involved, the operator finally releasing payment bears these obligations.

Late fee rationalization under GST: amnesty allows delayed GSTR-9 annual returns to be filed within an extended window.
Amendment substitutes the earlier proviso deadline with a later cut off date and declares the notification to be deemed effective from the original deadline. It provides for rationalization of late fee liability and an amnesty scheme permitting non filers of FORM GSTR 9 for specified past financial years to furnish returns within a designated filing window and avail the revised late fee treatment.

Delegation of powers: power to call for information under Tamil Nadu GST delegated to Additional and Joint Commissioners.
The Commissioner delegating powers under sub-section (3) of section 5 of the Tamil Nadu GST Act delegates the power to call for information (Chapter XXI, section 151) to Additional Commissioners, Joint Commissioners (Territorial), and Joint Commissioners (Intelligence), with the delegation coming into force immediately to permit those officers to exercise the statutory functions under the Act and rules.

Notification correction: substitution of the word sixth with fifth in State Tax notification via formal corrigendum.
Corrigendum substitutes the word "sixth" with "fifth" in line 14 of Notification No. 12/2022 State Tax as published in the Gazette; the correction is issued by the Finance (Expenditure I) Department of the National Capital Territory of Delhi and promulgated in the name of the Lt. Governor.

Registration exemption for suppliers using electronic commerce operators subject to specified enrolment and PAN validation conditions.
Specifies an exemption from the registration requirement for persons supplying goods through an electronic commerce operator required to collect tax at source, provided their aggregate turnover does not exceed the State registration threshold and they do not make inter State supplies. Eligible persons must have a Permanent Account Number, declare PAN, business address and State on the common portal, obtain a validated enrolment number (no more than one per State), and must not supply through the operator without such enrolment; the enrolment lapses upon obtaining GST registration.

Account Aggregator enables consent-based sharing of GST portal information with notified systems under the tax data sharing framework.
Notification designates Account Aggregator as an authorised system with which the common GST portal may share taxpayer information on the basis of consent under the state tax statute, effective from the specified commencement date, and defines Account Aggregator as a non financial banking company operating under the prescribed regulatory framework for Account Aggregators.

Special procedural compliance for manufacturers: mandatory electronic machine registration, detailed production records, and monthly portal filing.
Notification prescribes a special procedural regime for manufacturers of the listed goods requiring electronic submission of details of filling and packing machines (generation of a unique ID for each machine), timely reporting of machine installations and removals, and filing of prior capacity declarations. It mandates daily inputs and machine-wise production registers at each place of business and requires a consolidated monthly statement summarising inputs, electricity consumption and production by brand and machine to be filed on the common portal in the prescribed format.

Appeal procedure under RGST Act: manual filing allowed without pre deposit, filing effective on acknowledgement issuance.
Procedure for appeals under section 73/74 RGST Act requires manual filing in duplicate on ANNEXURE 1 within time computed from this notification or the order date; prior appeals are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative. A manual acknowledgement in FORM GST APL 02 is issued when requirements are met and constitutes filing. Appellate Authority must provide an ANNEXURE 2 summary with its order showing transitional credit and post appeal amounts.

Commencement of GST amendment provisions: specified sections to come into force on designated dates by state notification.
Appoints commencement dates so that sections 2 to 24 (except sections 14 to 19) of the Rajasthan Goods and Services Tax (Amendment) Act, 2023 shall come into force on 1 October 2023, while sections 14 to 19 shall come into force on 4 August 2023, under the power of sub section (2) of section 1 of the Act; issued by the Finance Department, Government of Rajasthan, dated 16 August 2023.

Tax collected at source obligations for e-commerce operators adjusted where unregistered sellers use enrolment and reporting requirements.
Notification mandates that electronic commerce operators permit supplies by persons exempted from registration only if an enrolment number is allotted on the common portal; prohibits inter State supplies by such persons through the operator; relieves the operator from collecting tax at source under section 52(1) for those supplies; and requires the operator to report such supplies in FORM GSTR 8. In multi-operator transactions, the operator who finally releases payment is treated as the electronic commerce operator for these obligations.

Tax collection by electronic commerce operators: collect TCS on supplies by composition taxpayers and file supply details electronically.
Electronic commerce operators required to collect tax at source must not permit inter-State supplies by composition taxpayers; must collect tax at source and remit it to the Government as prescribed; and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.

Exemption from registration for suppliers via electronic commerce operators subject to PAN validation, portal enrolment, and supply restrictions.
Specifies a conditional exemption from registration under the Mizoram GST Act for suppliers of goods through electronic commerce operators required to collect tax at source, provided they do not make inter State supplies, operate in only one State or Union territory, possess a PAN, declare PAN and business details on the common portal for validation, receive a single enrolment number before making supplies, and note that the enrolment ceases upon subsequent grant of formal registration.

Exemption from annual return granted for registered persons below prescribed turnover threshold for the specified financial year.
Exemption under the statutory proviso relieves registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed small taxpayer threshold from the obligation to file the annual return for that year, with the exemption effected by executive notification identifying the eligible class and temporal scope.

Manufacturers' reporting obligations: mandatory machine registration, production records and monthly input statements required under new notification.
Notification requires registered manufacturers of the specified goods to electronically furnish details of all filling and packing machines (FORM SRM-I for existing registrants, SRM-IIA for newly installed machines and SRM-IIB for removals), obtain unique machine IDs, submit any prior capacity declarations in FORM SRM-IA, maintain daily input and electricity records (FORM SRM-IIIA) and shift-wise, machine-wise production registers (FORM SRM-IIIB), and file a consolidated monthly statement (FORM SRM-IV) on the common portal by the tenth day of the succeeding month.

Transitional credit appeal procedure waives pre deposit and mandates manual filing with acknowledgement and prescribed annexures.
Special procedure prescribes manual filing in duplicate of appeals against orders on transitional credit using Annexure 1 within prescribed time computed from the later of the order or this notification; appeals filed earlier are deemed compliant. No pre deposit is required. Appeals must include relevant documents and a self certified copy of the order and be signed per the Rules. Acknowledgement (FORM GST APL 02) is issued when requirements are met and the appeal is treated as filed only upon that acknowledgement. The Appellate Authority must issue a summary in Annexure 2 with the appellate order.