E-invoicing threshold reduced for Assam GST taxpayers as aggregate turnover limit is lowered to five crore rupees.
E-invoicing applicability under the Assam Goods and Services Tax framework was expanded by reducing the aggregate turnover threshold for taxpayers covered by the notification. With effect from 1 August 2023, the prescribed turnover limit was substituted from ten crore rupees to five crore rupees in the earlier notification issued under rule 48(4) of the Assam GST rules. The amendment was made by the Assam Government in exercise of delegated rule-making powers on the recommendations of the Council, and the notification was stated to come into force from 10 May 2023.

GST option for goods transport agencies updated with filing deadlines for new business and registration threshold cases.
Amends the Assam GST notification governing the option for a goods transport agency (GTA) to pay GST on services supplied by it. Additional provisos require that the option for the Financial Year 2023-2024 be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during a financial year may exercise the option by filing a declaration in Annexure V within forty-five days from the date of applying for GST registration, or within one month from the date of obtaining registration, whichever is later.

GST return filing period extended in FORM GSTR-9 by amending Assam GST Rules instructions and table entries.
Amendment to the Assam Goods and Services Tax Rules, 2017 updates the instructions in FORM GSTR-9 by extending the relevant reporting period from April 2022 to September 2022 to April 2022 to October 2022, with filing permitted up to 30 November 2022. The substitution applies in paragraph 7 of the instructions and in the table entries against serial numbers 10, 11, 12 and 13, replacing the earlier date range references with the expanded period and filing cut-off.

Electronic commerce operator procedure for composition taxpayers restricts inter-State supplies, requires tax collection at source, and GSTR-8 reporting.
Special procedure is prescribed for electronic commerce operators in respect of supplies of goods made through them by persons paying tax under the composition scheme. The operator must not permit any inter-State supply of goods through such persons, must collect tax at source on the supplies made through it, pay the tax to the Government under the prescribed mechanism, and furnish supply details electronically in FORM GSTR-8 on the common portal.

GST registration exemption for e-commerce suppliers is conditioned on turnover limits, portal enrolment, and supply restrictions.
Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from mandatory registration under the Assam Goods and Services Tax Act, subject to turnover limits and specified conditions. The conditions include no inter-State supply, no supply through electronic commerce operators in more than one State, possession of a Permanent Account Number, declaration and validation of details on the common portal, issuance of an enrolment number, and a bar on making supplies without that enrolment. The enrolment number ceases on subsequent registration under the Act.

Account Aggregator consent sharing notified for the common GST portal under Assam goods and services tax law.
Account Aggregator is notified as a system with which information may be shared by the common portal on the basis of consent under the Assam Goods and Services Tax Act, 2017. For this purpose, Account Aggregator means a non-financial banking company carrying on the business of an Account Aggregator under Reserve Bank of India policy directions and the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016. The notification comes into force from 1 October 2023.

Special procedure for tobacco and pan masala manufacturers requires machine reporting, daily records, and monthly statements.
Special procedure is prescribed for registered persons manufacturing specified tobacco and pan masala goods, requiring disclosure of packing machine details, production capacity declarations, machine installation or removal updates, and generation of unique machine IDs. The registered person must maintain daily input, waste, electricity, and production records in specified forms and submit a monthly statement by the tenth day of the following month. The Schedule covers specified tariff items such as pan masala, tobacco products, chewing tobacco, smoking tobacco, snuff, tobacco extracts and essence, cut tobacco, and related brand-name or non-brand-name goods.

Manual GST appeal procedure notified for orders under tax assessment and transitional credit disputes, without pre-deposit.
Special procedure is notified for filing manual appeals against orders under section 73 or 74 of the Assam Goods and Services Tax Act, 2017 in accordance with Circular No. 130/2022-GST and the directions in Union of India v. Filco Trade Centre Pvt. Ltd.. The appeal is to be filed in duplicate before the Appellate Authority within the prescribed time, without pre-deposit, and with the required supporting documents and self-certified copy of the order. A manual acknowledgement in FORM GST APL-02 is to be issued on receipt of a compliant appeal, and the Appellate Authority must issue a summary of its order in the prescribed form.

Commencement of Assam GST amendment provisions notified with staggered effective dates for different sections.
Commencement of the Assam Goods and Services Tax (Amendment) Act, 2023 is notified by appointing different effective dates for its provisions. Sections 2 to 22, other than sections 14 to 18, are brought into force from 1 October 2023, while sections 14 to 18 are brought into force from 1 August 2023, in exercise of the power to specify the date of commencement on the recommendation of the Council.

GST exemption for specified railway services and qualifying low value long term accommodation rendered Nil rated under Telangana state law.
The Telangana amendment inserts Nil-rated entries under Chapter 99 for Ministry of Railways services including platform tickets, retiring/waiting rooms, cloak rooms and battery-operated car services, inter-zone/division services, and SPV-to-Ministry infrastructure-use and maintenance arrangements during concession periods. It also revises accommodation-treatment by excluding student residences, hostels, camps and paying-guest accommodations from the entry and adds a Nil-rated entry for qualifying low-value long-term accommodation supplied for a minimum continuous period.

Pre-packaged and labelled exclusion: larger-package agricultural produce not treated as pre-packaged for GST rate classification.
The notification amends the State Tax (Rate) schedule Explanation by adding a proviso that, notwithstanding the Legal Metrology Act and its rules, the supply of agricultural farm produce in packages exceeding specified bulk thresholds shall not be considered within the expression "pre-packaged and labelled." The amendment is issued under section 11(1) of the Telangana GST Act, 2017 and takes effect from the commencement date stated in the notification.

GST classification update: cartons, milk cans and solar cookers reallocated between state tax schedules, with legal metrology carve out.
The notification amends State Tax schedules to reclassify specific goods: cartons and cases of corrugated or non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers are inserted into the lower-rate schedule; parts of brooders are included. Schedule III is adjusted to exclude specified cartons from a residual 4819 entry, exempt certain milk cans from particular equipment entries, add solar cookers to domestic stove entries, and carve out aluminium milk cans from box entries while listing them under utensils. An Explanation proviso excludes agricultural produce in packages over twenty-five kilogram or twenty-five litre from being treated as "pre-packaged and labelled."

Commencement of Telangana GST amendment establishes phased activation of provisions with separate appointed dates for distinct section groups.
The State Government, exercising its statutory power to appoint commencement dates for the Telangana GST Amendment Act, 2024, has issued a notification that phases the Act's entry into force by assigning one appointed date for a defined group of sections and an earlier appointed date for a specified subset of sections.

E-commerce operator obligations: restrict inter-State sales by composition suppliers, collect tax at source and file GSTR-8.
Notification mandates that the electronic commerce operator required to collect tax at source must prohibit inter-State supplies made through it by composition taxpayers, collect and remit tax at source as provided by statute, and submit details of those supplies electronically in FORM GSTR-8 on the common portal.

Renting of immovable property other than residential dwelling added under MP GST notification, applicable to registered and unregistered persons.
The notification amends Notification No. F A-3-47/2017/1/V(59) by inserting serial 5AB for Service by way of renting of any immovable property other than residential dwelling, specifying in the Table that the entry applies to "Any unregistered person" and "Any registered person." The amendment is made under section 9(3) of the Madhya Pradesh GST Act and is deemed effective from 10 October 2024.

Reverse charge on non-residential property rentals shifts GST liability from unregistered suppliers to registered recipients.
The Tamil Nadu SGST framework inserts serial number 5AB for services of renting any immovable property other than a residential dwelling, where an unregistered person supplies the service to a registered person. The registered recipient is specified as responsible for tax payment under the reverse-charge mechanism. The entry is deemed operative from 10 October 2024.

GST service exemptions expand to electricity ancillary services, grant-funded research, government-school affiliation, and recognised skills training.
Tamil Nadu SGST service-exemption entries grant nil tax treatment to electricity-utility services ancillary to transmission and distribution, including metering equipment rental, testing of meters, transformers or capacitors, release of electricity connections, shifting of meters or service lines, and duplicate bills. Nil treatment also applies to grant-funded research and development services where the grant source is a Government Entity or a qualifying notified institution, subject to that institution being notified when the service is supplied. Government-school affiliation services and specified vocational skill-development services are also covered.

Seat-share helicopter passenger transport is taxed under a separate GST entry subject to restricted input tax credit.
Tamil Nadu GST rate provisions insert a separate entry for transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat-share basis. The service is subject to a tax rate of 2.5 per cent, conditional upon the supplier not availing input tax credit charged on goods used for providing that service. The relevant cross-reference for specified passenger transportation services is correspondingly expanded, with effect deemed from 10 October 2024.

Reverse charge on metal scrap requires registered recipients to pay State tax for supplies made by unregistered persons.
Reverse charge taxation applies to supplies of metal scrap falling under tariff headings 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 where an unregistered person supplies to a registered person. The registered recipient must pay State tax on these supplies through the recipient-liability mechanism. The recipient-liability treatment is deemed operative from 10 October 2024.

GST rate classification revises treatment of specified medicines, snack products and seats with retrospective effect.
Tamil Nadu GST rate schedules and goods classifications are amended to include specified medicines in Schedule I, classify specified extruded or expanded savoury or salted products in Schedule II, and expand the corresponding Schedule III description. Schedule III also revises the classification of seats and their parts, while Schedule IV separately includes seats used for motor vehicles. The amendments are deemed effective from 10 October 2024.