Tax collection at source requirement: e commerce operators must collect TCS and report supplies by composition taxpayers.
Notification designates e commerce operators required to collect tax at source as subject to a special procedure for supplies made through them by composition taxpayers: they must not allow any inter State supply by those persons; must collect tax at source under sub section (1) of section 52 and pay it to the Government as per sub section (3); and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.

Tax collection at source required from e commerce operators for supplies by composition taxpayers, with reporting and payment obligations.
E commerce operators required to collect tax at source for supplies of goods made through them by persons paying tax under Section 10 must not permit any inter State supply by those persons, must collect tax at source under Section 52(1) and remit it as per Section 52(3), and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.

State GST amendment revises trade policy and handbook references in the rate notification and updates its commencement.
The notification amends the State Tax (Rate) notification by substituting the opening paragraph reference from "paragraph 4.41" to "paragraph 4.40" and replacing Explanation clauses (a) and (b) with definitions that refer to the Foreign Trade Policy, 2023 and the Handbook of Procedure, 2023 respectively; the changes take effect on the commencement date specified in the notification.

Annual GST return filing exemption applies to eligible registered persons with turnover within the prescribed threshold for the relevant financial year.
Registered persons with aggregate turnover not exceeding two crore rupees in the financial year 2022-23 are exempt from filing the annual GST return for that year under the first proviso to section 44 of the Rajasthan Goods and Services Tax Act, 2017.

Extension of amnesty for GSTR-10 non-filers: filing deadline extended with retrospective effect to a later date.
Amendment substitutes the earlier prescribed deadline in the principal notification with a revised deadline for GSTR-10 non-filers, thereby extending the operative timeframe for the specified amnesty; the amendment is deemed to have come into force retrospectively from the original cut-off date.

Amnesty extension for GSTR-9 non-filers; filing deadline extended and the amendment made retroactively effective by notification.
The Government of Maharashtra, under section 128 of the Maharashtra Goods and Services Tax Act, 2017, amends Notification No. 07/2023 State Tax by substituting the earlier cutoff date in the proviso with a later cutoff date to extend the amnesty period for GSTR-9 non-filers; the amendment is declared to be deemed to have come into force from the original cutoff date specified in the principal notification.

Deemed withdrawal amnesty extended under the relevant provision, deadline moved and made retrospective to preserve eligibility.
The notification amends a prior finance department notification to extend the deadline for an amnesty scheme on deemed withdrawal of assessment orders by substituting the original cut-off date with a later date, and declares the amendment to be deemed effective from the original cut-off date, preserving retrospective eligibility for taxpayers.

Extension of revocation application deadline allows additional time to file for cancellation of registration revocation.
Extension of the time limit for filing applications for revocation of cancellation of registration by substituting the earlier deadline with a later date under section 148 of the Goods and Services Tax Act; Notification No. 03/2023 State Tax is amended to replace the original deadline with a new date, and the amendment is deemed effective from the original deadline.

Amnesty extension for GSTR-4 non-filers grants a revised compliance window with retrospective commencement.
Amendment substitutes the earlier deadline in the seventh proviso of the principal notification with a later date, extends the compliance window for GSTR-4 non filers, and declares the notification to be deemed effective retrospectively from the original deadline, under the authority of section 128 of the Maharashtra GST Act.

Annual return exemption for GST registered persons with turnover up to two crore rupees for financial year 2022-23.
Registered persons under the Uttar Pradesh Goods and Services Tax Act, 2017 whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees are exempted from filing the annual return for that year. The exemption is issued under the first proviso to section 44, on the recommendation of the Council, and is stated to have come into force from 31 July 2023.

Reverse charge mechanism: amendment clarifies certain services remain under forward charge unless reverted to reverse charge, affecting state GST liability.
The Finance Department amends Annexure III to substitute the phrase so that supplies are described as charged "from the Financial Year . . . . . . . under forward charge and have not reverted to reverse charge mechanism," thereby clarifying which services remain under forward charge versus reverse charge treatment. The amendment is deemed to have come into force from the 27th day of July, 2023.

Exemption for satellite launch services added to intra State GST notification, effective and operative from late July.
The State Government amended its GST notification to substitute the entry at serial number 19C in the Table with "satellite launch services", exercising powers under the State GST Act and adopting the GST Council recommendation; the substitution is effective from 27 July 2023.

Option to revert to reverse charge by goods transport agencies restricted to a January-March preceding year window.
Amendments restrict the option period for a goods transport agency to revert to the reverse charge mechanism to on or after 1st January but not later than 31st March of the preceding Financial Year; the forward-charge option is deemed to continue for future years unless the GTA files a declaration in the newly inserted Annexure VI within that window. Annexure VI prescribes a form declaring prior forward-charge exercise, the intent to revert for the specified Financial Year, and that the option, once exercised, cannot be changed for one year and remains valid until the end of that Financial Year. Effective date: 27 July 2023.

Amendment to Odisha GST notification updates paragraph reference and replaces trade policy and handbook definitions, effective retrospectively.
The Odisha GST notification is amended by substituting an amended paragraph reference in the opening paragraph and replacing the Explanation's clauses to define the Foreign Trade Policy as the Foreign Trade Policy, 2023, and the Handbook of Procedures as the Handbook of Procedure, 2023, each as notified by the Government of India; the amendments are declared effective retrospectively from a specified July commencement date under the State's GST powers and on the GST Council's recommendation.

GST rate reclassification: Odisha inserts and redefines tariff entries to adjust treatment of specific food, slag and yarn items.
Odisha amends its GST schedules by inserting new tariff entries in Schedule I for extrusion-manufactured un-fried/uncooked snack pellets, fish soluble paste, LD slag and imitation zari thread; substituting the description of metallised yarn in Schedule II to exclude imitation zari; and amending Schedule III to add extrusion snack pellets to toasted products and to replace certain steel-waste descriptions to except LD slag. The changes are effective from the 27th day of July, 2023.

Annual return filing exemption for registered persons below turnover threshold, effective from the notified date.
Exempts registered persons whose aggregate turnover in the financial year 2022-23 is up to two crore rupees from filing the annual return for that financial year, under the first proviso to Section 44, on the Commissioner's recommendation, effective from the notified date.

GST notification amendment extends the notified date from June to August under Andhra Pradesh SGST rules.
An amendment under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 modifies the earlier notification issued in G.O.Ms. No. 219, Revenue (CT) Department, dated 16 May 2023. The amendment substitutes the reference to 30th day of June, 2023 with 31st day of August, 2023 in the notification, thereby extending the relevant notified date. The notification also provides that it is deemed to have come into force with effect from 30 June 2023.

GST notification amendment extends the prescribed date for Andhra Pradesh tax relief under the state goods and services tax framework.
Extension of the time limit in the proviso to the earlier Andhra Pradesh GST notification by substituting 31st August 2023 for 30th June 2023. The amendment is issued under the power to grant remission or reduction of tax, interest or penalty under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council. The notification is stated to take effect retrospectively from 30th June 2023.

GST notification amendment extends the specified date and applies retrospectively from 30 June 2023.
The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the GST Council's recommendation, amends the earlier notification dated 16 May 2023 by substituting "30th day of June, 2023" with "31st day of August, 2023." The notification is stated to take effect from 30 June 2023, giving the substitution retrospective operation from that date.

GST notification amendment extends the operative date in Andhra Pradesh and applies retrospectively from the earlier date.
Extension of the operative date in an earlier Andhra Pradesh GST notification by substituting 31st day of August, 2023 for 30th day of June, 2023 under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017. The amendment is issued by the Government of Andhra Pradesh on the recommendations of the Goods and Services Tax Council and is deemed to have come into force from 30th day of June, 2023.