Goods transport agency tax option revised for forward charge and reverse charge, with a new declaration process.
Amends the Uttar Pradesh GST notification governing goods transport agency services by revising the option procedure for moving between forward charge and reverse charge mechanism. The filing window for exercising or reverting the option is shifted to a period beginning on 1 January of the preceding financial year and ending on 31 March, and the option is treated as continuing into future financial years unless a fresh declaration is filed within the prescribed time. The amendment also updates Annexure V and inserts Annexure VI as the prescribed reversion form.

GST rate notification amendments expand tax entries for snack pellets, fish paste, LD slag, and imitation zari thread.
Amends the Uttar Pradesh GST rate notification by inserting entries for un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn. It also revises the entries for metallised yarn, toasted bread and similar toasted products, and slag-related waste to exclude specified items, with effect from 27 July 2023.

Amendment to State GST notification updates Foreign Trade Policy and Handbook of Procedures references, coming into force thereafter.
Amendment to Notification No. 26/2018-State Tax (Rate) substitutes the opening paragraph reference replacing "paragraph 4.41" with "paragraph 4.40" and revises the Explanation by substituting clause (a) to define Foreign Trade Policy as the Foreign Trade Policy notified by the Government of India in 2023 and clause (b) to define Handbook of Procedures as the Handbook of Procedure notified by the Government of India in 2023; the notification takes effect the day after publication.

State Tax amendment updates cross-reference and replaces definitions of Foreign Trade Policy and Handbook, effective next day.
The notification amends a prior State Tax (Rate) instrument by substituting the opening paragraph cross-reference and replacing two Explanation clauses to redefine Foreign Trade Policy as the 2023 Foreign Trade Policy notified by the Central Government and Handbook of Procedures as the 2023 Handbook of Procedure public notice; the amendment is made under state executive amendment powers and takes effect the day after publication.

GST rate amendment expands and clarifies tariff classifications, adding extrusion snack pellets and specific textile and slag entries.
The State GST rate notification is amended to insert specific goods into Schedule I (2.5%)-including un fried or un cooked snack pellets produced by extrusion, fish soluble paste, LD slag, and imitation zari thread-substitute the Schedule II (6%) textile/metalised yarn description to exclude imitation zari thread, and amend Schedule III (9%) entries to include extrusion snack pellets with toasted bread and to exclude LD slag from another slag category; the amendments take effect on the notified date.

GST rate amendment adds tariff entries and revises textile, food and slag classifications affecting state tax treatment.
Notification amends Bihar SGST schedules by inserting entries for un-fried/un-cooked snack pellets, fish soluble paste, LD slag, and imitation zari yarn; it substitutes the metallised yarn description to exclude imitation zari from the exception and revises Schedule III to include snack pellets in toasted bread descriptions and to clarify slag exceptions with specific exclusion of LD slag. The amendments modify classification and applicable state tax treatment and take immediate effect the day after issuance.

Forward charge applicability amended to cover supplies from the Financial Year that have not reverted to reverse charge mechanism.
Annexure-III of Notification No.13/2017-State Tax (Rate) is amended by substituting the words "during the Financial Year under forward charge" with "from the Financial Year under forward charge and have not reverted to reverse charge mechanism", clarifying that forward charge applies from the stated financial year and continues to apply where supplies have not reverted to the reverse charge mechanism. The amendment takes effect from 27th July, 2023.

GST rate notification amendment clarifies forward and reverse charge applicability, altering wording and specifying commencement.
Amendment revises Annexure III by substituting prior temporal wording with language that limits forward charge applicability to supplies from the financial year under forward charge and which have not reverted to the reverse charge mechanism; promulgated under statutory authority and brought into force in late July 2023.

Satellite launch services designated in state GST rate notification, replacing prior entry and taking effect under amended provisions.
The notification amends Arunachal Pradesh State Tax (Rate) Notification No.12/2017 by substituting the entry at serial number 19C with "Satellite launch services", under powers conferred by the Arunachal Pradesh GST Act and on the Council's recommendation; the amendment takes effect from 27th July, 2023.

Tax classification update: Satellite launch services specified in State Tax (Rate) notification, changing taxable service categorisation.
The State Tax (Rate) notification is amended by substituting the entry at serial number 19C, column (3) with "Satellite launch services," altering the classification of that service under the Bihar Goods and Services Tax Act, 2017; the amendment is made under the State's statutory powers and takes effect from 27th July, 2023.

Option for Goods Transport Agency to revert to reverse charge mechanism requires filing Annexure VI between 1st January and 31st March.
The notification amends State GST rate provisions to require a Goods Transport Agency to file Annexure VI to exercise the option to revert to reverse charge for a financial year within a prescribed window in the preceding year; an option to pay under forward charge is deemed to continue for future years unless Annexure VI is filed to revert. Annexure VI prescribes required identification and declaration, locks the option for one year, and the amendment is effective from 27th July, 2023.

Reverse charge option for Goods Transport Agency: timing window narrowed and deemed continued unless declaration filed.
The amendment requires GTAs to exercise any option to revert to reverse charge for a financial year on or after 1st January of the preceding financial year but not later than 31st March of that preceding year, and provides that a GTA's prior election to pay GST will be deemed continued for subsequent years unless the GTA files Annexure VI within that window to revert. Annexure VI is prescribed as the declaration form to be submitted to the jurisdictional GST authority before the financial year, and the option, once exercised, cannot be changed for one year and remains valid until year-end.

Option to pay GST by Goods Transport Agencies: deadline set and special declaration window for new registrants established.
For the financial year 2023-2024 the option to pay GST must be exercised by 31st May, 2023. A Goods Transport Agency that commences new business or crosses the registration threshold during a financial year may opt to pay GST for that year by making a declaration in Annexure V within forty-five days of applying for GST registration or within one month of obtaining registration, whichever is later. The amendment is deemed effective from 9th May, 2023.

E invoicing threshold lowered, expanding mandatory e invoice compliance for eligible taxpayers from August 2023 under GST framework.
Requires electronic invoicing for taxpayers with aggregate turnover exceeding five crore rupees, effective from the 1st day of August, 2023, by substituting the earlier higher turnover threshold in the first paragraph of the prior notification and expanding the class of taxpayers subject to mandatory e invoicing under the GST framework.

Extension of limitation periods under GST provision extends time to issue recovery orders for specified financial years.
The Government, under section 168A read with section 20 of the Integrated GST Act and by partial modification of a prior notification, extends the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 to recover tax not paid or short paid and to recover input tax credit wrongly availed or utilized for specified financial years, with the notification effective from 31 March 2023.

Late fee waiver for final GST return non-filers permits relief where returns filed within specified amnesty window.
The Government waives late fee amounts in excess of five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish it between 1 April, 2023 and 30 June, 2023; the waiver is declared to be effective retrospectively from 31 March, 2023 and is taken under the statutory authority conferred by the GST Act as a targeted compliance relief.

Late fee waiver for annual GST return filings reduces per-day penalties and provides amnesty for eligible past non-filers.
The notification rationalises the late fee for annual GST returns from the specified financial year by prescribing per-day fees with maximum caps tied to aggregate turnover bands, and grants an amnesty for earlier-year non-filers who file within a prescribed relief window in 2023 by waiving late fees exceeding a fixed monetary ceiling; the measure is effective retrospectively from the end of the financial year and issued under statutory power to modify late fee liabilities.

Deemed withdrawal of assessment orders upon filing the overdue return and paying interest and late fee under GST scheme.
Assessment orders issued on or before 28 February 2023 shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided the person furnishes the return by 30 June 2023 and pays the interest due and the late fee under the Act. The concession applies regardless of whether an appeal against the assessment order was filed or decided, and the notification is effective from 31 March 2023.

Proviso substitution alters notification wording and applies retrospectively to affect GST rule interpretation and applicability.
Amendment substitutes the phrase "provisions of" with the proviso to in a prior GST notification, effected under delegated rulemaking power on the Council's recommendation; the substitution changes the notification's operative wording. The amendment is declared to have retrospective effect from 26th December, 2022, thereby altering the temporal scope of the notification's applicability.

Aadhaar authentication requirement for GST registration now triggers biometric verification and in-person document checks before application completion.
Amendment requires most applicants who opt for Aadhaar authentication to authenticate their Aadhaar number when submitting Part B of FORM GST REG-01; the filing date is the date of Aadhaar authentication or the earlier statutory fallback. Applicants identified on the portal through data analysis and risk parameters must undergo biometric Aadhaar authentication, photograph capture of the applicant or relevant individuals, and original-document verification at a Commissioner-notified Facilitation Centre, and the application is complete only after these steps are finished.