Omnibus passenger transport enters the GST reverse charge framework with a separate e-commerce based exclusion for companies.
Transportation of passengers by omnibus is brought within the GST reverse charge framework through an amendment to the Uttarakhand notification issued under section 9(5) of the Uttarakhand Goods and Services Tax Act, 2017. The amendment excludes omnibus from the earlier motor vehicle entry, inserts a separate entry for omnibus passenger transport services supplied through an electronic commerce operator, and limits that entry where the supplier is a company. "Company" is defined by reference to the Companies Act, 2013, and the notification operates retrospectively from 20 October 2023.

Construction of complex for sale under GST is amended to cover land value cases with a completion certificate exception.
The Uttarakhand State Government amends an earlier GST notification under section 54(3) of the Uttarakhand Goods and Services Tax Act, 2017, to specify 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. The amendment retains the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier, and is deemed effective from 20 October 2023.

Reverse charge amendment under Uttarakhand GST expands and refines coverage for Indian Railways and central government supplies.
Uttarakhand GST notification amends the existing 2017 reverse charge notification by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial number 5, item (2), sub-item (i), and by inserting "excluding the Ministry of Railways (Indian Railways)" after "Central Government" in serial number 5A. The amendment is deemed to have come into force with effect from 20 October 2023.

GST exemption amendment expands nil-rated government services and updates railways references in existing notification entries.
The Uttarakhand GST exemption notification is amended to insert a new nil-rated entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. Several existing entries are also updated by adding "and the Ministry of Railways (Indian Railways)" after references to the Department of Posts in the relevant parts of the table, explanation, and provisos. The amendment is deemed to have come into force from 20 October 2023.

Input tax credit restriction for transport services tightened as Uttarakhand GST notification limits credit to the 2.5 percent rate.
Amendments to the Uttarakhand GST notification restrict input tax credit for certain transport services where the input service in the same line of business is taxed above 2.5 percent, limiting credit to the amount payable at 2.5 percent. The notification also revises the GST rate table by changing one licensing entry, omitting one item, and deleting specified service classification entries, with effect from 20 October 2023.

GST rate schedules amended for molasses, millet-flour food preparation and industrial spirits, with retrospective effect from October 2023.
Uttarakhand GST rate schedules were amended to insert molasses and specified millet-flour food preparation in Schedule I at 2.5%, insert spirits for industrial use in Schedule III at 9%, and omit the entry in Schedule IV at 14%. The millet-flour food preparation was also removed from the corresponding Schedule III entry. The amendments were given effect from 20 October 2023.

Extension of return filing period: waiver of late fee applied, filing window extended through end of August under Telangana GST.
The notification amends the sixth proviso of an earlier Telangana GST notification by substituting the earlier terminal date with a later terminal date to extend the period for furnishing returns and the waiver of late fee; the amendment is deemed to have come into force from the earlier terminal date, making the extension and waiver operative retrospectively under State GST powers.

State tax rate amendment: substitution of Schedule entries for specified HS codes, altering GST classification from January.
The notification substitutes the entries for serial numbers 165 and 165A in Schedule I (2.5% rate) with "2711 12 00, 2711 13 00, 2711 19 10", changing the classification of those goods for State GST purposes; the amendment is effective from 4 January 2024 and is issued as Notification No. 01/2024 - State Tax (Rate) amending Notification No. 1/2017-State Tax (Rate).

State tax rate amendment removes ordinance reference from a Schedule IV entry, altering the notification's operative text effective October.
The Government amends Notification No. 1/2017-State Tax (Rate) by omitting the words referring to the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 from column (3) of Schedule IV entry 227A; the amendment is issued under powers of the Maharashtra GST Act and is stated to be effective from 1st October 2023.

GST rate schedule amendment revises tariff entries and applies the updated classification from January 2024.
The Government of Uttarakhand amended Schedule I at the 2.5% GST rate by substituting the tariff entries against S. No. 165 and S. No. 165A with codes 2711 12 00, 2711 13 00 and 2711 19 10. The amendment was made under the Uttarakhand Goods and Services Tax Act, 2017 and is deemed to have come into force from 4 January 2024.

GST limitation period extension for section 73 orders under the Uttarakhand tax law is further modified for prior years.
Extension of the time limit for passing orders under section 73 of the Uttarakhand Goods and Services Tax Act, 2017, relating to tax not paid or short paid or input tax credit wrongly availed or utilised, by partial modification of earlier notifications issued under section 168A. The time limit for issuance of orders under sub-section (9) of section 73 is extended for the relevant periods, including financial year 2018-19 up to 30 April 2024 and financial year 2019-20 up to 31 August 2024.

Packing machine registration requirement mandates electronic disclosure and monthly production statements for manufacturers of specified tobacco products.
The notification requires manufacturers of specified pan masala and tobacco products to electronically register packing and filling machines in FORM GST SRM-I with system generated machine registration numbers, report additions, disposals and any capacity amendments within short statutory timelines, submit monthly production and input statements in FORM GST SRM-II by the tenth day of the succeeding month, and upload Chartered Engineer certificates in FORM GST SRM-III for declared or amended machines. The Schedule lists the covered goods and the notification adopts Customs Tariff interpretation rules.

Rescission of Notification: Specified state GST notification withdrawn, effective from commencement date, savings preserved by government.
The Government rescinds Government Notification No. 30/2023-State Tax dated 22nd August, 2023, while preserving a savings clause for things done or omitted before rescission, and declares the rescission to come into force from the specified commencement date.

Appeal amnesty for delayed GST appeals permits filing on FORM GST APL-01 after prescribed payment conditions are met.
An amnesty procedure allows taxable persons who missed the statutory appeal period or whose appeals were rejected as time barred to file an appeal in FORM GST APL-01 subject to conditions. The appellant must pay in full the admitted portion of tax, interest, fine, fee and penalty and deposit a specified percentage of the remaining disputed tax, with a required portion debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess pre-notification payments are withheld until disposal, and Chapter XIII appeal rules apply mutatis mutandis.

Revised appellate jurisdiction under GST reorganises territorial divisions for Tirupati and Vijayawada authorities pending Visakhapatnam office setup.
Revised jurisdictions are notified for the Appellate Authorities under the Andhra Pradesh Goods and Services Tax Act, 2017, by partially modifying the earlier order dated 01.07.2022, pending establishment of a full-fledged Appellate Office at Visakhapatnam. The Appellate Authority at Tirupati is assigned the Anantapur, Kurnool, Kadapa, Chittoor and Nellore Commercial Taxes Divisions, while the Appellate Authority at Vijayawada is assigned the Guntur-I, Guntur-II, Vijayawada-1, Vijayawada-2, Vijayawada-3, Eluru, Rajamahendravaram, Kakinada, Visakhapatnam-1, Visakhapatnam-2 and Vizianagaram Commercial Taxes Divisions.

Settlement of arrears applications under Tamil Nadu tax law must be filed by the prescribed deadline.
Application deadline for settlement of arrears under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 is fixed as 31 March 2024. Applications for the statutory settlement purpose must be made by that date under the power conferred by section 5(1) of the Act.

State tax amendment replaces paragraph citation and updates definitions of Foreign Trade Policy and Handbook of Procedures.
The notification amends a State Tax (Rate) notification by substituting the opening paragraph's cited paragraph reference and replacing Explanation clauses (a) and (b) with updated definitions: clause (a) defines Foreign Trade Policy by reference to the 2023 central policy notification, and clause (b) defines Handbook of Procedures by reference to the 2023 public notice. The amendment specifies an operative commencement date in July 2023 and records the principal notification and its prior amendment.

GST rate amendments add specific goods to state tax schedules and revise tariff descriptions affecting classification and taxation.
The notification amends the Delhi State GST rate schedules by inserting specific tariff entries into the 2.5% schedule for un-fried or un cooked snack pellets (extrusion-manufactured), fish soluble paste, Linz Donawitz slag and imitation zari thread or yarn; by substituting the 6% schedule description for metallised yarn to exclude imitation zari; and by amending the 9% schedule to add extrusion-manufactured un fried snack pellets to toasted products and to revise the description of slag and iron/steel waste to exclude Linz Donawitz slag.

Supply of online gaming and casino actionable claims notified under tax provision, altering taxable classification of those supplies.
The Governor, acting under the State GST Act, has notified three categories as taxable supplies: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos. The notification alters the GST classification and associated compliance obligations for these supply categories and is effective from the stated commencement date.

Tax collection at source obligations: e commerce operators must restrict unregistered sellers, refrain from collecting TCS, and report supplies.
The electronic commerce operator must allow supplies by an exempted person only if an enrolment number is allotted on the common portal, must not allow any inter State supply by that person, must not collect tax at source in respect of such supplies, and must furnish details of those supplies in FORM GSTR 8 electronically. Where multiple operators are involved, the operator who finally releases payment to the person is treated as the electronic commerce operator for these obligations. The procedure is effective from the stated commencement date.