Online gaming GST amendments expand supplier coverage, registration scope, and specified actionable claim treatment under West Bengal law.
The amendment introduces definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats persons organising or arranging supply of specified actionable claims, including platform operators, as suppliers for GST purposes. It also extends registration coverage to persons supplying online money gaming from outside India to persons in India and replaces the Schedule III reference to lottery, betting and gambling with specified actionable claims. The provisions may commence by notification on different dates and without prejudice to other regulatory laws.

GST schedule amendment revises taxable entries for specified HSN codes under the Andhra Pradesh tax notification.
Amendment notification under the Andhra Pradesh Goods and Services Tax Act, 2017 revises Schedule I taxable entries at the 2.5% rate. The entries against S.No. 165 and S.No. 165A are substituted to read HSN codes 2711 12 00, 2711 13 00 and 2711 19 10. The amendment is made on the recommendation of the GST Council and is effective from 4 January 2024.

Effective date amendment shifts commencement of a prior GST notification to January, changing its operative applicability.
The State Government, exercising powers under the State GST Act, substitutes the words "be deemed to have come into force from the 31st July, 2023" with "come into force from 1st day of January 2024," thereby changing the commencement date of the earlier departmental notification.

Special GST procedure for specified manufacturers is withdrawn, preserving legal effect of earlier actions and omissions.
Special-procedure arrangements for registered persons manufacturing specified goods are discontinued by rescinding the earlier framework under the Tamil Nadu GST law. The rescission is deemed effective from 1 January 2024. Things done and omissions occurring before rescission are preserved, so withdrawal of the earlier procedural regime does not disturb their legal effect.

Schedule I tariff-code alignment revises specified classifications for concessional SGST treatment from the prescribed effective date.
Schedule I prescribing a 2.5% rate under the State goods and services tax framework is amended by substituting the tariff-code entries against serial numbers 165 and 165A with "2711 12 00, 2711 13 00, 2711 19 10". The amendment is confined to substitutions in column (2) and does not alter the stated schedule rate. The substitutions are deemed to have taken effect from 4 January 2024.

Advance ruling mechanism constitution establishes designated tax officers as members under the state goods and services tax framework.
Constitution of the Tamil Nadu Authority for Advance Ruling under section 96(1) of the Tamil Nadu Goods and Services Tax Act, 2017 reconstitutes the State advance-ruling body. The reconstitution supersedes the preceding membership constitution, replacing the existing composition. The Authority consists of an Additional Commissioner of GST and Central Excise and a Joint Commissioner (Commercial Taxes) holding full additional charge.

Extension for annual GST returns for specified districts; reconciliation statement must accompany the return by the new deadline.
Amendments to rule 80 of the Tamil Nadu GST Rules, 2017 add sub rules granting an extension for the annual return and requiring the self certified reconciliation statement to be furnished with that return by the tenth day of January, 2024 for registered persons whose principal place of business is in specified districts; the amendment is titled as the 2024 Amendment Rules and is deemed effective from 31 December 2023.

Packaging machine registration required for manufacturers of specified pan-masala and tobacco products, with mandatory machine details and monthly reporting.
Notification requires manufacturers of specified pan-masala and tobacco goods to electronically register packing/filling machines in FORM GST SRM-I on the common portal (with autogenerated machine registration numbers), report additions, capacity changes and disposals within prescribed short timelines, submit a monthly production and input statement in FORM GST SRM-II by the tenth of the succeeding month, and upload a Chartered Engineer certificate in FORM GST SRM-III for machines declared or amended.

Rescission of Notification under state GST law withdraws prior departmental notification while preserving prior actions before rescission.
The State Government, invoking section 148 of the State Goods and Services Tax Act, rescinds an earlier departmental notification dated in 2023, withdrawing its operative effect prospectively while preserving anything done or omitted under the earlier instrument prior to rescission. The rescission is declared to come into force from the first day of the stated month in 2024, effecting an administrative withdrawal of the prior notification but maintaining a savings clause for prior actions.

GST tariff amendment: Karnataka substitutes HS codes for specified goods, altering tariff classification effective from Jan 4, 2024.
The Government of Karnataka, under the Karnataka GST Act, has substituted the entries against S. No. 165 and S. No. 165A in Schedule I with 2711 12 00, 2711 13 00, 2711 19 10, modifying tariff classification for those items.

Rescission of tax notification effective from January first, with savings preserving actions or omissions before rescission.
Rescission of Notification No. 30/2023-State Tax is effected under the Meghalaya Goods and Services Tax Act, 2017, withdrawing the earlier departmental Gazette notification while expressly preserving actions done or omitted before rescission; the notification takes effect from 1 January 2024.

Packing machine registration: manufacturers must register machines, upload engineer certificates, and file monthly GST production statements.
Establishes a special procedure requiring registered manufacturers of specified pan masala and tobacco products to electronically register packing/filling machines in FORM GST SRM-I (with autogenerated unique machine registration numbers), upload Chartered Engineer certificates in FORM GST SRM-III for declared machines, and submit a monthly production and input statement in FORM GST SRM-II by the tenth day of the succeeding month; prescribes timelines for initial filing, post-registration filing, additions, disposals, amendments, document uploads, and portal data fields. Effective from 1 April 2024.

Taxation of online money gaming: platform organisers are treated as suppliers liable for GST on gaming transactions.
The Ordinance amends the Kerala SGST Act to define online gaming and online money gaming, adopt the Income-tax Act meaning of virtual digital asset, and expand specified actionable claims to include betting, casinos, gambling, horse racing, lottery and online money gaming. It deems organisers, platform owners or operators of such supplies to be the supplier liable to pay GST regardless of receipt or mode of consideration, and treats supplies of online money gaming from outside India to persons in India as taxable. The amendments coexist with other laws regulating or prohibiting gaming activities.

Return Due Date Extension for GSTR-3B November returns: due date extended to January for affected districts.
The Commissioner, exercising statutory extension power, extends the due date for furnishing returns in Form GSTR-3B for the November return period until the tenth day of January for registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar, thereby specifying the territorial scope and class of taxpayers covered and noting the notification's effective date in December.

HSN code harmonisation for LPG results in substituted tariff entries aligning supply classification under state GST.
Amends the earlier notification to substitute, in Schedule I, the entries for S. No. 165 and S. No. 165A with the HSN sequence "2711 12 00, 2711 13 00, 2711 19 10" to harmonise the HSN classification for Liquefied Petroleum Gas (LPG); the amendment is issued by the State Government on the Council's recommendation and takes effect from the notification date.

GST rate amendment substitutes tariff entries with specified HSN headings, with the change effective immediately.
The notification substitutes the entries at the specified serial numbers in Schedule I by inserting "2711 12 00, 2711 13 00, 2711 19 10" in the relevant rate column, and declares the amendment to have immediate effect.

Online money gaming tax compliance rules expanded with new registration, valuation, invoicing, and return-filing requirements.
Uttar Pradesh Goods and Services Tax Rules were amended to provide registration, valuation, invoicing, and return-filing provisions for overseas suppliers of online information and database access or retrieval services and online money gaming. The changes require declaration of PAN and territorial details before registration, prescribe the value of supply for online gaming and casino actionable claims, and mandate FORM GSTR-5A filing by the twentieth day of the succeeding month. The related registration and return forms were also revised to capture the type of supply, commencement details, URLs, tax declarations, amendments, interest, and other amounts.

GST rate amendment: substitution of tariff entries for certain Schedule I items, updating specified HS codes.
The Government amends Notification No. 1/2017 State Tax (Rate) by substituting the entries for serial numbers 165 and 165A in Schedule I with the tariff classifications "2711 12 00, 2711 13 00, 2711 19 10" under the authority of section 9(1) and section 15(5) of the Gujarat Goods and Services Tax Act, 2017, via Notification No. 01/2024 State Tax (Rate).

GST Rate Amendment substitutes tariff entries for specified fuel products, changing applicable state tax rate entry effective immediately.
The Governor, on the Council's recommendation under the Bihar GST Act, amends Notification No. 1/2017 by substituting the commodity code entries against serial numbers 165 and 165A in Schedule I (applicable to the lower rate) with "2711 12 00, 2711 13 00, 2711 19 10"; the amendment takes effect from the fourth day of January, 2024.

Taxation of online money gaming: platform operators deemed suppliers and liable for GST on cross-border and domestic supplies.
The Act amends the Maharashtra GST Act to define online gaming, online money gaming and virtual digital assets, designates betting, casinos, gambling, horse racing, lottery and online money gaming as "specified actionable claims," and deems persons who organize, operate or manage platforms for such supplies to be the supplier liable to pay tax, including supplies of online money gaming from outside India to persons in India.