Extension of deadline: notification timeline extended with deemed retrospective effect under statutory amending power.
The amendment replaces the original deadline in Notification No. 03/2023-State Tax with a later date, extending the operative cut-off for the specified obligation under the State GST framework; it is made under the State's statutory amending authority and is declared to have deemed retrospective commencement from the original earlier date, preserving the notification's regulatory effect from that earlier date.

Extension of statutory deadline: deadline for compliance under State GST notification extended and retrospective commencement maintained.
The State government amends a prior GST notification by substituting a later deadline in the seventh proviso, extending the operative timeline for compliance, and declares the amendment to have retrospective effect from the original earlier commencement date.

Extension of deadline under state GST notification extends compliance timeline, with the amendment given retrospective effect.
Amendment substitutes the date in the seventh proviso of Notification No. 73/2017-State Tax to extend the prescribed deadline, and declares the substitution to be deemed effective retrospectively from the earlier deadline date.

GST payment option allowed; GTAs commencing business may elect to pay GST via declaration within registration period.
The notification inserts provisos: the option to pay GST for the financial year 2023-2024 must be exercised by the prescribed deadline; and a GTA who commences business or crosses the registration threshold during a financial year may elect to pay GST for that year by submitting a declaration in Annexure V within the later of forty-five days from applying for GST registration or one month from obtaining registration.

Registration threshold reduced for GST applicability, lowering the aggregate turnover requirement effective early August, altering prior notification.
Amendment reduces the GST registration threshold under the Puducherry GST Rules by substituting the previously prescribed aggregate turnover figure with a lower figure, effective from the first day of August, 2023, through modification of the first paragraph of the earlier Commercial Taxes Secretariat notification.

Appeal procedure for GST decisions expanded: time-limited appeals to designated Additional Commissioner appellate tiers now provided.
Amendments to Rule 109A add subrules permitting aggrieved persons to appeal orders under the State or Central GST Acts to designated Additional Commissioner appellate officers-appeals from orders of the Additional Commissioner of State Tax to the Additional Commissioner (Grade-I) (Appeals), and from orders of the Joint Commissioner (Appeals) of State Tax to the Additional Commissioner (Appeals)-within a prescribed period from communication. A corresponding subrule permits officers directed to appeal to file appeals to the same respective Additional Commissioner appellate tiers within a separately prescribed period from communication of the order.

Late fee rationalisation for GST annual returns: capped per-day penalties and waiver for retroactive filers within the compliance window.
The notification caps per-day late fees for annual GST returns from 2022-23 onward by turnover class, with an overall cap tied to in-state turnover; it also waives late fee amounts exceeding a stated threshold for taxpayers who retroactively file specified prior-year returns during the designated voluntary filing period.

Late fee waiver for delayed GSTR-10 final return filings, limited to amounts above the specified threshold.
Waives the amount of late fee under the CGST regime in excess of five hundred rupees for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish that return between 1 April 2023 and 30 June 2023.

Commencement of Delhi GST Amendment: sections 2 to 15 except section 13 were appointed to commence on a specified date.
The Lieutenant Governor, exercising the power under sub section (2) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2023, by Notification No. 18/2022 State Tax appoints the 1st day of October, 2022 as the date on which sections 2 to 15, except section 13 of the Act shall come into force.

E-invoice applicability expanded to more registered persons by lowering the turnover threshold, effective from August.
With effect from 1 August 2023 the turnover benchmark triggering the e-invoice obligation in the Kerala GST notification dated 14 May 2020 is lowered to five crore rupees, extending e-invoice applicability to registered persons whose turnover in any preceding financial year from 2017-18 exceeds the revised threshold, following the GST Council recommendation.

Option for Goods Transport Agencies to pay GST under forward charge extended; new registrants allowed a deferred opt in period.
The notification extends the deadline for GTAs to opt to pay GST under the forward charge for Financial Year 2023-2024 to 31st May, 2023 and requires the option to be exercised by making the declaration in Annexure V. GTAs commencing new business or crossing the registration threshold during a Financial Year may opt to pay GST under forward charge by declaring in Annexure V within forty five days of applying for registration or within one month of obtaining registration, whichever is later.

Assessment withdrawal for registered persons follows specified return filing and payment of interest and late fee to qualify.
Assessment orders issued on or before the specified cut-off are deemed to have been withdrawn for registered persons who did not file a valid return within thirty days of service, provided they file the outstanding return by the notified deadline and pay the applicable interest and late fee. The relief applies irrespective of whether an appeal against the assessment order was filed or decided.

Extension of limitation period for recovery orders under section 73; deadlines extended for specified past financial years.
The notification extends the statutory time limit for issuance of recovery orders under section 73 of the DGST Act for recovery of tax not paid or short paid and for input tax credit wrongly availed or utilised, by modifying prior notifications and providing additional time for authorities to complete proceedings for specified past financial years.

Revocation of registration allowed if pending returns are filed and due tax, interest and penalties are paid within a limited period.
Registered persons whose registration was cancelled under clause (b) or (c) of section 29 on or before 31st December, 2022, and who did not seek revocation within the time in section 30, may apply for revocation up to 30th June, 2023 only after furnishing returns due up to the effective cancellation date and paying the tax, interest, penalty and late fee shown therein; no further extension is available. The class includes those whose appeals under section 107 were dismissed for failure to comply with the time limit in section 30(1).

Extension of return due date expands the covered period and postpones the compliance cutoff under the amended notification.
Amendment revises the earlier notification by substituting the single-month reference with a two-month reference and substituting the previously specified last-day deadline with a later last-day deadline; it is issued under the Commissioner's delegated authority on council recommendation and is deemed to have come into force retrospectively from the prior month-end.

GST amendment clarifies essential oils taxability, replacing entry for peppermint and other mints, effective retrospectively under GST law.
Substitution of table entry 3A specifies HSN codes under 3301 and identifies essential oils other than citrus-notably peppermint and various mint oils-as covered, and states applicability to any unregistered person and any registered person; the amendment is effective from the first day of January, 2023.

GST Schedule amendment: expands feed classifications and inserts husk of pulses under specific tariff headings.
The notification amends the Punjab GST Schedule by substituting the entry at serial number 102 to list aquatic feed (including shrimp and prawn feed), poultry feed, cattle feed, grass, hay, straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and by inserting serial number 102C against tariff headings 2302 and 2309 for husk of pulses including Chilka, concentrates including chuni/churi, Khanda; the amendment is deemed to have come into force on the first day of January, 2023.

GST amendment: inclusion of Rab not pre-packaged and labelled in Schedule, changing tax classification and applicability.
An amendment inserts "(iii) Rab, other than pre-packaged and labelled" against S. No. 94 in Column (3) of the Schedule to Notification No. S.O.18/P.A.5/2017/S.11/2017. The amendment is made under the powers of section 11 of the Punjab Goods and Services Tax Act, 2017 on the Governor's recommendation and is deemed to have come into force from the 1st day of March, 2023.

GST rate amendment adds pencil sharpeners to mid rate schedule and expands jaggery classifications, effective retroactively.
Punjab GST notification amendment expands Schedule I descriptions to include all types of jaggery and specified pre packaged sweeteners, inserts a new Schedule II entry for pencil sharpeners, and excludes pencil sharpeners from a Schedule III entry; the changes are effective from 1 March 2023.

Inclusion of judicial bodies in GST notification expands covered entities by adding tribunals and similar bodies, effective retrospectively.
The Punjab GST notification amends the Explanation in clause (h) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expanding the Explanation to include judicial bodies; the amendment is notified as effective retrospectively from the first day of March, 2023 under the executive powers conferred by the GST Act.