Reimbursement claim processing now requires inspection reports before processing and tightened timelines, document calls, rectifications, and an appeal route.
Amendments replace "Commercial Taxes" with State Taxes and require selection of a quarter's proportion of reimbursement claims for inspection, with inspection reports delivered to jurisdictional officers within seven days and processing of selected claims withheld until those reports are received. Each eligible unit must be inspected at least once per financial year. Officers may request clarifications/documents by registered e-mail with a seven-day response period; rectification of sanction orders is limited to arithmetical and typographical errors within six months and past issues prior to this notification remain closed.

Special procedure for manufacturers of specified tobacco and pan masala requires machine registration and monthly production reporting.
Notification under section 148 mandates electronic registration of packing/filling machines for manufacturers of specified pan masala and tobacco products in FORM GST SRM-I, generation of a unique registration number for each machine, twenty-four hour reporting for additions, disposals or amendments, and upload of production-capacity declarations submitted to other agencies. Manufacturers must file a monthly production and input statement in FORM GST SRM-II by the tenth day following the month and upload a Chartered Engineer certificate in FORM GST SRM-III certifying machine particulars; detailed form fields and system computations are prescribed.

Rescission of GST notification withdraws prior administrative notification under statutory power, effective from the start of January.
The state government rescinds notification No. 44/GST-2 dated 29.08.2023 under the statutory power in the state GST Act, subject to a savings clause preserving acts done or omissions before rescission, and declares the rescission to be effective from the 1st day of January, 2024.

GST tariff amendment replaces specified tariff headings, changing state GST classification and taking effect from early January.
The notification substitutes Schedule I entries for serial numbers 165 and 165A with tariff headings "2711 12 00, 2711 13 00, 2711 19 10", modifying their GST classification and applicable state GST treatment; issued under the Haryana Goods and Services Tax Act, 2017, and effective from the fourth day of January, 2024.

Extension of limitation period for tax recovery and reversal of erroneous input tax credit grants additional time for specified prior years.
The State notification exercises statutory power to extend the time limit for issuance of orders for recovery of unpaid or short-paid tax and for reversal of wrongly availed or utilised input tax credit, partially modifying earlier departmental notifications. It specifies extended cut-off dates for two past financial years by which the tax administration may issue assessment or recovery orders, leaving substantive grounds for recovery and legal tests for input tax credit unchanged.

Special procedure for pan masala and tobacco manufacturers mandates machine disclosures, monthly reporting, and chartered engineer certification.
A special procedure is notified for registered persons engaged in manufacturing specified pan masala and tobacco products, requiring disclosure of packing-machine details in FORM GST SRM-I, monthly filing of FORM GST SRM-II, and upload of a Chartered Engineer's certificate in FORM GST SRM-III. The procedure covers existing, newly installed, amended, and disposed machines, declared production capacity information shared with other government bodies, and monthly reporting of inputs, production, power consumption, and grid-integrated solar power. The Schedule specifies the covered goods by tariff classification and the notification takes effect from 1 April 2024.

GST rescission notification withdraws earlier Andhra Pradesh order while preserving prior acts and omissions.
The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the Goods and Services Tax Council's recommendation, rescinded G.O. Ms. No. 383 dated 07.08.2023, except for things done or omitted before the rescission. The notification was brought into force from 1 January 2024.

GST tariff substitution updates specified HSN entries, altering Schedule classifications and taking effect from early January.
Amendment substitutes the Schedule 1 entries at serial numbers 165 and 165A with the tariff headings "2711 12 00, 2711 13 00, 2711 19 10" under the powers conferred by Section 9(1) and Section 15(5) of the Madhya Pradesh GST Act; the substitution is declared effective from 4 January 2024.

Packing machine registration and monthly production reporting required to track manufacturing, inputs, power use and certification compliance.
Notification requires manufacturers of specified pan masala and tobacco goods to register packing/filling machines in Form GST SRM-I on the GST portal, obtain system-generated machine registration numbers, promptly report additions, disposals or amendments, and upload Chartered Engineer certificates in Form GST SRM-III. Manufacturers must file a special monthly statement in Form GST SRM-II detailing inputs consumed, production by machine and brand, number of packages packed, MRP totals, and power consumption, with required HSN-level and machine-level particulars and sworn verification by an authorised signatory.

Valuation of related party corporate guarantees treated as deemed value or actual consideration, whichever is higher.
Amendments revise valuation, procedural, form and enrolment rules under the Chhattisgarh GST Rules, 2017. A new rule deems the value of services where a supplier provides a corporate guarantee to a related person to be a specified deemed value or the actual consideration, whichever is higher. Procedural language is changed from issuing an "order" to issuing an "intimation", time limits of one year are inserted for certain orders, registration forms are updated to include One Person Company, REG 08 is replaced to standardise cancellation procedures, GSTR 8 ledger entries are restructured, PCT 01 enrolment categories expanded, and DRC 22 is limited by issuance of DRC 23 or one year expiry.

Effective date amendment adjusts notification wording and deems the insertion retroactive, altering when the special procedure applies.
The State Government amends notification No. 30/2023-State Tax by inserting the words "with effect from 1st day of January 2024" after the phrase prescribing the special procedure, and declares that this insertion shall be deemed to have been effective from 31st July 2023, under the powers of section 148 of the Chhattisgarh GST Act on the Council's recommendation.

Date amendment in State GST notification substitutes the earlier deadline and provides retrospective effect to the amended period.
State Government, exercising powers under section 128 of the Chhattisgarh Goods and Services Tax Act, 2017, amends Notification No. 08/2023-State Tax by substituting "31st day of August, 2023" for "30th day of June, 2023". The notification further declares that the amendment shall be deemed to have come into force with effect from the 30th day of June, 2023, giving the substituted date retrospective operational effect for the earlier notification's applicability and compliance timeline.

Extension of deadline in state GST notification by amendment: proviso date revised and retrospective commencement retained.
Amendment substitutes the proviso date in Notification No. 07/2023-State Tax from "30th day of June, 2023" to "31st day of August, 2023" under section 128 of the Chhattisgarh GST Act on Council recommendation, and declares the notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Commencement date amendment extends effective period of an earlier GST notification and confirms retrospective force.
The State Government, under section 148 of the Chhattisgarh GST Act, amends Notification No. 06/2023-State Tax by substituting the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023"; the notification is deemed to have come into force with effect from the 30th day of June, 2023, giving the amendment retrospective effect.

Effective date amendment extends the notification deadline to 31 August 2023 while deeming it effective from 30 June 2023.
The amendment substitutes the operative date "30th day of June, 2023" with "31st day of August, 2023" in Notification No. 03/2023-State Tax and provides that the notification shall be deemed to have come into force with effect from the 30th day of June, 2023, effecting a temporal adjustment while retaining retrospective commencement.

Notification amendment extends state GST compliance deadline and deems the extension effective from the earlier commencement date.
Amendment substitutes the deadline in the seventh proviso of notification No. 73/2017-State Tax by replacing the originally prescribed date with a later calendar date for compliance under the State GST framework; the amendment is made under delegated authority on the Council's recommendation and is deemed to have come into force from the earlier prescribed commencement date.

Packing machine registration required for specified tobacco and pan masala manufacturers, triggering machine-level reporting and monthly production statements.
Notification requires manufacturers of specified pan masala and tobacco goods to register and report packing/filling machine particulars in FORM GST SRM-I on the common portal, with system-generated machine registration numbers, timelines for new, amended and disposed machines, and upload of Chartered Engineer certificates. Manufacturers must also file a monthly production and input statement in FORM GST SRM-II reporting HSN level inputs, machine wise production, package counts and power consumption, with specified table fields, document uploads and verification declarations.

Rescission of Notification withdraws prior GST administrative measures while preserving earlier acts, effective from start of calendar year.
The Government rescinds a prior administrative notification issued under Section 148 of the State Goods and Services Tax Act on Council recommendations, withdrawing that notification except insofar as it relates to actions already done or omitted before rescission; the rescission is effected by formal notification and is made effective from the first day of the stated calendar year.

Rescission of notification removes prior GST notification's prospective effect while preserving past actions under the Act.
The State Government, under the Tripura State Goods and Services Tax Act, rescinds an earlier Finance Department notification issued in 2023 on the Council's recommendation, removing its prospective effect while preserving actions or omissions already undertaken under that earlier notification.

Rescission of Notification: prior departmental notification withdrawn under GST authority, effective from start of calendar year with savings.
The State Government, on Council recommendations and under the powers conferred by the Goods and Services Tax Act, rescinds the earlier departmental notification No. CT-8-0009-2023-Sec-1-V (CT) (34), subject to a savings provision preserving actions done or omissions made before rescission; the rescission is declared effective from the first day of January of the current year.