Special appeal procedure for GST transitional credit claims allows manual filing without deposit and requires prescribed acknowledgement.
A special procedure allows manual filing in duplicate of appeals against orders under section 73 or section 74, using the prescribed annexed form, with time computed from the later of the notification or order date; appeals filed earlier are deemed compliant. No deposit under section 107(6) is required to file. Appeals must include relevant documents and a self certified copy of the order, be signed as per rule 26(2) of the Odisha GST Rules, and are treated as filed only when the Appellate Authority issues Form GST APL-02 acknowledgement. The Appellate Authority must issue a prescribed summary with its order.

Annual return filing exemption applies to registered persons with turnover up to the specified threshold for FY 2022-23.
The annual return filing requirement under the Andhra Pradesh Goods and Services Tax Act, 2017 is relaxed for registered persons whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees. Acting under the first proviso to section 44 and on the recommendations of the Goods and Services Tax Council, the Chief Commissioner grants an exemption from filing the annual return for that financial year.

GST rate amendment reclassifies ethyl alcohol, feed residues, fruit-pulp drinks and school supplies, altering tax treatment effective January.
Notification revises Punjab GST Schedules: Schedule I now expressly treats ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and expands the description of bran, sharps and other cereal or leguminous residues excluding specified feeds and concentrates; Schedule II reclassifies fruit pulp or fruit juice based drinks (excluding carbonated beverages with fruit juice) and covers mathematical, geometry and colour boxes; Schedule III treats denatured ethyl alcohol and other spirits as taxable while excepting ethyl alcohol supplied for motor spirit blending.

GST exemption notification updated to align Andhra Pradesh tax rules with revised foreign trade policy references.
The Andhra Pradesh Goods and Services Tax Rules, 2017 were amended to substitute the reference from paragraph 4.41 to paragraph 4.40 and to update the definitions of Foreign Trade Policy and Handbook of Procedures to the Foreign Trade Policy, 2023 and Handbook of Procedure, 2023. The notification was issued in public interest under the power to grant exemption on the GST Council's recommendation and was stated to take effect from 27 July 2023.

GST rate schedule amendments expand and refine entries for snack pellets, slag, fish soluble paste, and imitation zari thread.
Goods and Services Tax rate schedules under the Andhra Pradesh Goods and Services Tax Rules, 2017 were amended by inserting new entries in Schedule I at 2.5% for un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn, and by excluding real zari thread and imitation zari thread from metallised yarn in Schedule II. Schedule III at 9% was also revised to include extrusion-based snack pellets and to exclude Linz-Donawitz (LD) slag from the revised slag entry. The notification took effect from 27 July 2023.

Forward charge eligibility under Andhra Pradesh GST rules was refined to exclude persons who reverted to reverse charge mechanism.
The Andhra Pradesh Goods and Services Tax Rules, 2017 were amended in Annexure III by replacing 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". The amendment modifies the prescribed condition for the relevant category under the Andhra Pradesh GST framework and applies with effect from 27 July 2023.

Satellite launch services gain GST notification amendment under Andhra Pradesh rules, effective from 27 July 2023.
The Andhra Pradesh Goods and Services Tax Rules, 2017 were amended to substitute the entry against serial number 19C with "Satellite launch services." The amendment was issued under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council, and was made effective from 27 July 2023.

Goods Transport Agency GST option framework revised with new filing window and continuing effect unless reversal declaration is filed.
The Andhra Pradesh Goods and Services Tax Rules, 2017 are amended to revise the Goods Transport Agency option framework for forward charge and reversion to reverse charge mechanism. The time period for exercising the option is changed to a window beginning on or after 1 January of the preceding financial year and ending on 31 March, with deemed continuation of the option for future years unless a declaration in Annexure VI is filed. Corresponding changes are made to Annexure V, and a new Annexure VI form is inserted for reversion to reverse charge.

Extension of GST notification deadline prolongs applicability and deems earlier commencement to remain effective.
The Government amends G.O. Ms. No. 6 by substituting the earlier cutoff date with a later date, thereby extending the temporal scope of the prior notification's operative provisions, and declares the substitution to be deemed effective from the earlier cutoff date specified in the original instrument.

Deadline extension for specified Puducherry GST notification; original deadline replaced and amendment retroactively effective as notified
Amendment substitutes the deadline in the proviso of the earlier notification by replacing the 30th day of June, 2023 with the 31st day of August, 2023 under the authority of section 148 of the Puducherry Goods and Services Tax Act, 2017, and declares the notification to be deemed to have come into force with effect from the 30th day of June, 2023.

Extension of statutory deadline under Puducherry GST notification extends prior deadline and is retroactively effective.
The amendment substitutes the words, letters and figures "30th day of June, 2023" with "31st day of August, 2023" in the earlier notification and states that this notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Extension of compliance deadline: deadline extended to 31st August 2023 with retrospective effect from 30th June.
Amendment under section 148 substitutes the date "30th day of June, 2023" with "31st day of August, 2023", extending the period specified in the earlier notification; the amendment is deemed to have come into force with effect from the 30th day of June, 2023.

Extension of compliance deadline substitutes the proviso date and applies the new deadline with retrospective commencement.
Amendment substitutes the date in the sixth proviso of the earlier notification to extend the applicable deadline; enacted under powers of the Puducherry Goods and Services Tax Act, 2017 and issued by the Lieutenant Governor on Council recommendation. The notification is deemed to have come into force from the earlier specified date, giving the substituted deadline retrospective effect to that commencement date.

E commerce operator obligations: permit only enrolled exempt sellers, prohibit inter state supplies, avoid TCS, file GSTR 8.
The electronic commerce operator required to collect tax at source shall allow exempt persons to supply goods through the platform only if an enrolment number is allotted on the common portal, shall not allow inter state supplies by those persons, shall not collect tax at source under section 52(1) for those supplies, and shall furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment to the exempt person is deemed the electronic commerce operator.

Tax collection by e commerce operators: mandatory TCS, prohibition of inter state supplies by composition sellers, and GSTR 8 reporting.
Notification requires electronic commerce operators, who must collect tax at source, to prohibit inter state supplies through their platforms by composition scheme sellers, collect and remit tax at source as prescribed, and furnish details of such supplies electronically in FORM GSTR 8 on the common portal.

Tariff classification corrections amend commodity codes and add entries, updating HS headings and taking effect from July 2017.
Corrigendum amending the commodity schedule of Notification No. S.O.16/P.A.5/2017/S.9/2017 by substituting commodity descriptions, correcting HS/tariff codes, and inserting new entries (including bran and cereal residues, dried citrus fruits, and road tractors for semi-trailers) at specified page and line references; the amendments are deemed to have come into force and take effect from the 1st day of July, 2017.

GST rate amendment adds and reclassifies tariff items, revising schedule descriptions and altering applicable state rates.
The State GST rate notification is amended to add four tariff items to the 2.5% Schedule (including un fried snack pellets, fish soluble paste, LD slag, and imitation zari thread), to substitute the metallised yarn description in the 6% Schedule to exclude imitation zari, and to revise 9% Schedule entries to include unfried snack pellets and to exclude LD slag; the amendments take effect on 25th July, 2023.

Tax charging mechanism: amendment clarifies forward charge applicability for supplies not reverted to reverse charge mechanism.
The notification substitutes in Annexure III the phrase referring to supplies "during the Financial Year ____ under forward charge" with wording stating those supplies are "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism", thereby narrowing forward charge applicability to exclude supplies that reverted to reverse charge.

SGST amendment: Satellite launch services added to notification, altering taxable service classification effective from late July.
The Government of Mizoram amends Notification No.12/2017-State Tax (Rate) by substituting, against serial number 19C column (3), the entry "Satellite launch services." This substitution takes effect from 27th July, 2023 pursuant to powers under specified provisions of the Mizoram Goods and Services Tax Act, 2017.

Option to revert to reverse charge: GTAs must file prescribed declaration within the specified pre financial year window to change charge mechanism.
Revises the procedure for a Goods Transport Agency to elect reverse charge: the option for any financial year must be exercised on or after 1st January of the preceding financial year but not later than 31st March of the preceding financial year. An option by a GTA to pay GST itself will be deemed to continue for future years unless the GTA files Annexure VI within that window to revert to reverse charge. Annexure VI is inserted as the prescribed form to be filed before the commencement of the financial year with the jurisdictional GST authority.