Forward charge amendment narrows applicability to supplies from the specified financial year that have not reverted to reverse charge.
Substitutes in Annexure III the phrase "during the Financial Year ______ under forward charge" with "from the Financial Year __________under forward charge and have not reverted to reverse charge mechanism," thereby limiting the forward charge reference to supplies that commenced from the stated financial year and remain under forward charge; issued under state legislative powers on Council recommendation and effective from 27th July, 2023.

Satellite launch services: specified as amended taxable activity under State GST law, effective from the notified date.
The amendment substitutes the entry at serial 19C in the State tax rate notification to read "Satellite launch services," clarifying the service classification for state GST rate application; issued under state GST legislative powers on the recommendations of the Council and brought into force from the notified date in July 2023.

Reverse charge option: GTA deadline window revised for exercising or revoking option to pay GST; new filing form required.
The notification revises the GTA election mechanism by replacing the prior single cutoff with a prescribed exercise window in the preceding financial year, adds a deeming proviso that an exercised forward-charge option continues into future years unless a declaration is filed within that window, amends Annexure V to reflect the timing change, and inserts Annexure VI as the formal filing to revert to reverse charge, specifying that the option is binding for a year and remains valid for the financial year.

Annual return exemption for small registered persons: those below the prescribed turnover threshold need not file for FY2022 23.
Exempts registered persons whose aggregate turnover in FY2022-23 is up to the specified threshold from filing the annual return for that year, under the proviso to the annual return provision of the West Bengal GST framework; the Commissioner, on the Council's recommendation and corresponding to a central notification, declares the exemption effective from 31st July, 2023.

Exemption from annual GST return for small registered taxpayers below the prescribed turnover threshold for the relevant financial year.
The Chief Commissioner of State Tax, Gujarat, exempts registered persons whose aggregate turnover in the specified financial year is up to the prescribed threshold from the requirement to file the annual return under the Gujarat Goods and Services Tax Act, acting under the first proviso to section 44 and on the GST Council's recommendation.

Account Aggregator consent framework notified for sharing GST portal information under the Andhra Pradesh GST law.
The Government of Andhra Pradesh notifies Account Aggregator as the system with which information may be shared by the common portal on a consent-based basis under section 158A of the Andhra Pradesh Goods and Services Tax Act, 2017. The notification is issued under the State GST law and the Integrated Goods and Services Tax Act, 2017, on the recommendations of the Goods and Services Tax Council, and takes effect from 1 October 2023. Account Aggregator means a non-financial banking company operating in accordance with Reserve Bank of India policy directions and the NBFC-Account Aggregator Directions, 2016.

Special procedure for GST appeals against tax orders allows manual filing without pre-deposit under the prescribed framework.
Special procedure is prescribed for filing a manual appeal in duplicate before the Appellate Authority against orders passed under sections 73 or 74, within the time under section 107 computed from the later of the notification date or the order date. No pre-deposit is required as a condition for filing. The appeal must be supported by relevant documents and a self-certified copy of the order, and is treated as filed only when the manual acknowledgement in Form GST APL-02 is issued. Prescribed forms also govern the appeal particulars and the summary of the Appellate Authority's order.

Special GST procedure requires specified manufacturers to report packing machines, maintain daily records, and submit monthly production statements.
Tamil Nadu's special GST procedure requires registered manufacturers of pan masala and specified tobacco goods to disclose packing-machine details, obtain portal-generated unique IDs, and report additional installations or removals within the prescribed periods. Manufacturers must maintain daily input, waste, electricity, generator and shift-wise production records at each place of business. A special monthly statement in FORM SRM-IV, consolidating inputs, energy consumption and machine-wise and brand-wise production details, must be filed electronically by the tenth day of the succeeding month.

Special procedure for manufacturing specified goods requires machine reporting, record maintenance, and monthly statements on the portal.
Special procedure is prescribed for registered persons manufacturing the goods listed in the Schedule, including specified tobacco and pan masala products. Existing registered persons must file packing machine details in Form SRM-I, report additional machines in Form SRM-IIA within 24 hours, report removed machines in Form SRM-IIB within 24 hours, and disclose prior production-capacity declarations in Form SRM-IA. Registered persons must also maintain prescribed daily input, electricity and production records and furnish a monthly statement in Form SRM-IV on the common portal.

Registration exemption for sellers using e-commerce operators subject to PAN-based enrolment, single-state supply, and validation conditions.
Persons supplying goods through an electronic commerce operator required to collect tax at source are exempt from registration if their aggregate turnover does not exceed the registration threshold and they satisfy conditions: no inter State supplies; supply through the operator in only one State or Union territory; possession of a Permanent Account Number; declaration and validation of PAN, business address and State on the common portal; grant of an enrolment number before making supplies; single enrolment per State; and cessation of enrolment on subsequent registration.

Account Aggregator designation permits consent-based sharing of GST portal information with specified systems via a common portal.
Account Aggregator is notified as a system with which the GST common portal may share taxpayer information on the basis of consent; an Account Aggregator is defined as a non-financial banking company undertaking Account Aggregator activities in accordance with applicable regulatory directions, enabling the portal to transmit information to such entities under the consent-based sharing regime.

Appeal procedure: special manual filing and waiver of pre deposit for appeals against orders under sections 73 and 74.
The notification prescribes a special appeal procedure for appeals under sections 73/74 to be filed manually in duplicate using the annexed form within section 107 time limits, with no requirement to deposit amounts as a precondition; appeals must include relevant documents and a self certified copy of the order, and are treated as filed only upon issuance of Form GST APL 02 acknowledgement by the Appellate Authority, which will also issue a summary in the appended annexure with its order; effective 31 July 2023.

Extension of notification deadline to end of August with retrospective effect to end of June under HGST Act.
Under section 128 of the Haryana Goods and Services Tax Act, the notification dated 24th April, 2023 (No. 14/GST-2) is amended by substituting the 30th day of June, 2023 with the 31st day of August, 2023, thereby extending the deadline, and the amendment is deemed to have come into force with effect from the 30th day of June, 2023.

Extension of compliance deadline: proviso date extended and amendment deemed effective from the earlier notified date under GST.
The notification substitutes the proviso date in Haryana Government Notification No. 13/GST-2 (24 April 2023), replacing "30th day of June, 2023" with "31st day of August, 2023" to extend the deadline in that proviso. The amendment is made under section 128 of the Haryana Goods and Services Tax Act, 2017 and is deemed to have come into force with effect from the 30th day of June, 2023.

Amendment of notification extends specified deadline for compliance under Haryana GST, effective retrospectively to a later date for affected taxpayers.
Amendment substitutes a later calendar date in a prior Haryana Excise and Taxation Department notification, altering the temporal parameter of that notification, and declares the revised timing to have retrospective commencement by deeming the notification to have come into force from the earlier specified date.

Applicability date extension under GST Act shifts earlier deadline to a later date and deems retrospective effect.
Amendment under section 148 of the Haryana Goods and Services Tax Act, 2017 substitutes "30th day of June, 2023" with "31st day of August, 2023" in Notification No. 11/GST-2 and declares the notification to be deemed to have come into force with effect from the 30th day of June, 2023, thereby extending the applicable date and giving retrospective effect to the substitution.

Extension of deadline under HGST Act: operative date in notification amended and compliance period extended to end of August.
The amendment replaces in the sixth proviso of Notification No. 03/ST-2, dated 9 January 2018, the "30th day of June, 2023" with "31st day of August, 2023", thereby extending the operative deadline specified in that proviso; the amendment is made under section 128 of the Haryana Goods and Services Tax Act, 2017 and is deemed to have come into force with effect from the 30th day of June, 2023.

Tax collection at source: e commerce operators must bar inter state supplies by composition taxpayers, collect TCS and file GSTR 8.
The notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers, collect tax at source on goods supplied through their platforms and remit such tax to the Government, and to furnish details of those supplies electronically in the GSTR 8 statement on the common portal.

Registration exemption for e-commerce sellers - conditional on PAN validation, single state supplies, and prior portal enrolment.
Persons supplying goods through an electronic commerce operator who are required to collect tax at source and whose aggregate turnover in the preceding and current financial years does not exceed the registration threshold are exempted from obtaining GST registration subject to conditions: no inter State supplies; supply through the operator limited to one State; possession and declaration of Permanent Account Number and business address on the common portal for validation; obtaining an enrolment number before making supplies; only one enrolment per State; and cessation of enrolment on subsequent formal registration.

Special procedure for manufacturers requires machine registration, unique machine IDs, daily production records and monthly statements.
Notification requires manufacturers of specified goods to electronically register packing machines on the common portal (Forms SRM-I for existing units, SRM-IIA for additional installations, SRM-IIB for removals) and generates a unique ID for each machine. Manufacturers must maintain daily records of inputs, waste, electricity consumption (Form SRM-IIIA) and shift wise machine and brand production/clearance records (Form SRM-IIIB). A consolidated monthly statement (Form SRM-IV) of inputs, consumption and production must be filed on the portal by the tenth day following the reporting month.