GST amendment clarifies substitution of wording on forward and reverse charge applicability, altering scope of taxable supplies.
Amendment substitutes wording in Annexure III of the State Tax (Rate) notification: the phrase referencing persons "during the Financial Year ____ under forward charge" is replaced by wording identifying supplies "from the Financial Year under forward charge and have not reverted to reverse charge mechanism," thereby clarifying the continuity condition for application of forward charge.

Option to revert to reverse charge: GTA must file annual declaration between 1 Jan and 31 Mar or remain opted in.
The notification narrows the annual window for a Goods Transport Agency to elect or revert between forward charge and reverse charge to a period beginning 1 January and ending 31 March of the preceding financial year, inserts a proviso deeming an exercised option to continue for ensuing years unless Annexure VI is filed to revert, adds Annexure VI as a prescribed form for GTA declarations to revert to reverse charge, and confirms that an exercised option cannot be changed within one year and remains valid for the relevant financial year.

Annual kilolitre entitlements for mechanised and diesel-engine country boats are revised, with declaration entries aligned to revised limits.
Tamil Nadu revises the annual kilolitre quantities applicable to fishermen operating mechanised boats and country boats fitted with diesel engines. The quantity for mechanised boats is reduced to 85,500 kilolitres per annum, and that for country boats fitted with diesel engines is reduced to 57,200 kilolitres per annum. The Form of Declaration is correspondingly amended to reflect these revised quantities. The variations take effect from 6 February 2024.

Authority for Advance Ruling constituted, appointing two members to the Tamil Nadu GST body under statutory powers.
The Governor of Tamil Nadu, exercising powers under the Tamil Nadu Goods and Services Tax Act, constitutes the Authority for Advance Ruling, superseding the departmental notification dated 9 January 2024, and appoints two members: Tmt. D. Jayapriya, IRS (C&CE), Additional Commissioner of GST and Central Excise (effective 21.06.2023), and Tmt. A. Valli, Joint Commissioner (State Tax) (effective 28.12.2023).

Packing machine registration under GST mandates machine-level entries, monthly production returns and engineer certification for specified tobacco goods.
Registered manufacturers of specified tobacco and pan masala goods must register filling and packing machines on the common portal via FORM GST SRM-I within prescribed timelines, obtain autogenerated machine registration numbers, and report additions, disposals or amendments within twenty four hours. They must file a monthly production and inputs statement 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 machines and any subsequent amendments. The notification prescribes detailed table-wise data requirements for machine specifications, production, inputs, power consumption and supporting documents.

Rescission of notification: prior administrative notification withdrawn effective from start of year, except actions previously done.
Rescission of Notification No.1487-F.T. is effected under Section 148 of the West Bengal Goods and Services Tax Act, 2017, withdrawing the earlier departmental notification dated 24th August, 2023, while expressly preserving the legal effect of things done or omitted before the rescission; the rescission is deemed effective from the first day of January and notes correspondence with a central notification.

HSN code harmonisation updates LPG tariff entries, aligning state GST Schedule with revised HSN and operative coding.
Amendment updates the HSN code entries for LPG in Schedule I at the 2.5% GST rate by substituting the entries at S. No. 165 and 165A with "2711 12 00, 2711 13 00, 2711 19 10", aligning the State notification with the updated HSN classification and deeming the change effective from 4 January 2024.

Extension of limitation period under section 73 allows additional time for recovery of unpaid tax and incorrect input tax credit.
Extension under section 168A enlarges the time limit for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised: for financial year 2018 19 up to 30th April, 2024, and for financial year 2019 20 up to 31st August, 2024. The notification partially modifies earlier departmental notifications and is deemed to have come into force from 28th December, 2023.

Value Added Tax audit-report compliance receives deemed timely filing treatment for dealers in specified disaster-affected districts.
Tamil Nadu Value Added Tax audit-report compliance is extended for registered dealers with a principal or additional place of business in specified cyclone-affected or flood-affected districts. Audit reports for the financial year 2022-2023 furnished on or before 31 January 2024 are deemed to have been furnished within the prescribed time limit. The extension is implemented through a further proviso to rule 16-A(1) of the Tamil Nadu Value Added Tax Rules, 2007.

Notification amendment adjusts statutory cut off date and provides retrospective commencement under statutory authority after council recommendation.
The amendment substitutes the proviso's specified cut off date in the earlier notification with a later cut off date under the powers of section 128 of the Goods and Services Tax Act, following the Council's recommendation. The notification declares that the amendment is deemed to have come into force from the original earlier cut off date, giving the date substitution retrospective effect while leaving other terms of the original notification unchanged.

Revocation of cancellation of registration extended to allow applications until 31st August, amendment issued under section 148.
Amendment replaces the earlier terminal date in G.O.Ms No. 119 with the 31st day of August, 2023 for filing applications for revocation of cancellation of registration under the Telangana GST Act, 2017, made under section 148. The notification further declares the amendment to be deemed to have come into force from the 30th day of June, 2023.

Deadline extension: notification date substituted and given retrospective effect to the original commencement date.
Amendment substitutes the earlier specified cutoff date in G.O.Ms No.120 with a later date under powers of Section 148 of the Telangana Goods and Services Tax Act, 2017, on the GST Council's recommendation, and provides that the notification is deemed to have come into force from the original earlier date, thereby creating retrospective effect for the substituted date wording.

Tax collection at source: e commerce operators must restrict exempt unregistered sellers' sales and report supplies without collecting TCS.
Electronic commerce operators designated under section 52 must permit supplies by exempt persons only if an enrolment number is allotted on the common portal; must not allow inter State supplies by such persons; must not collect tax at source on those supplies; and must furnish details of such supplies in FORM GSTR 8. When multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.

GST rate amendment: Satellite launch services specified as taxable service under SGST notification, effective from notified date.
Substitution in Notification No. 12/2017 State Tax (Rate): the entry against serial number 19C, column (3) is replaced with "Satellite launch services." The amendment is made under the powers conferred by provisions of the Delhi Goods and Services Tax Act, 2017, on the recommendations of the Council and is effective from the notified commencement date; it references the principal notification and its prior amendment.

Input tax credit refund clarified for imitation zari yarn made of polyester/plastic film, with retrospective applicability to October 2023.
An insertion to the Kerala GST notification classifies imitation zari thread or yarn made of metallised polyester film/plastic film and provides that this entry applies for refund of input tax credit only on polyester film/plastic film, with retrospective effect from 20 October 2023.

Exemption from State tax on reverse charge for supplies by Indian Railways following amendment excluding Railways from Central Government entry.
The Kerala Government amends G.O.(P) No.65/2017/TAXES by substituting the Table entry at Sl. No. 6, column 4 to read "Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority." The amendment removes Indian Railways from that Central Government entry and is declared to be effective from 20th October, 2023, under the powers of sub section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017.

GST exemption for millet flour powder with specified millet content, covering non prepackaged and non labelled supplies.
Kerala amends its SGST notification to insert an exemption for food preparations of millet flour, in powder form, containing at least seventy percent millets by weight and excluding pre packaged and labelled goods; the change is effected under state GST powers on council recommendation and given retrospective effect.

GST rate amendment: certain foodstuffs and industrial spirits reclassified and moved between tax slabs, effective retroactively.
Kerala's amendment places molasses (HS 1703) and pre packaged millet flour preparation (containing at least 70% millets by weight) into the 2.5% GST schedule, expands the 9% schedule to include the millet flour preparation and adds spirits for industrial use, omits Sl. No.1 from the 14% schedule, and makes these changes effective from 20 October 2023.

GST treatment for passenger transportation by omnibus narrowed; exemption excludes supplies made through e commerce operators that are companies.
The notification amends the transport exemption by excluding omnibus from a general motor vehicle phrase, inserts a specific provision covering passenger transportation by omnibus except when supplied through an electronic commerce operator that is a company, and adds a definition adopting the Companies Act meaning of "Company."

Refund of unutilised input tax credit barred for construction services including land value, except where full consideration paid post-completion.
The notification amends prior wording to provide that no refund of unutilised input tax credit shall be allowed for services of 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, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.