Educational institution classification expanded to include government testing agencies for entrance exam services, clarifying GST treatment.
The amendment clarifies that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions, thereby affecting GST classification for those services and applying retrospectively from 1 March 2023.

Input tax credit communication and restrictions revised, altering return timelines and conditioning furnishing of outward-supply details.
The Act revises timelines and compliance conditions, substitutes section 38 to require an auto-generated statement communicating details of inward supplies and input tax credit to recipients, omits matching provisions (sections 42, 43 and 43A), conditions furnishing of outward-supply details on prior compliance while permitting exceptions by notification, and recalibrates availment, reversal and interest rules for input tax credit subject to prescribed conditions, restrictions and notification by the Government on Council recommendation.

GST threshold reduction lowers the state turnover threshold for Bihar GST applicability, changing the higher limit to a lower limit effective August.
A further notification issued 13 June 2023 amends Notification No. S.O. 110 (6 May 2020) by substituting the earlier higher turnover limit with a lower limit for purposes of Bihar GST applicability and classification; the amendment is made under the Bihar GST Rules on the Council's recommendation and takes effect from 1 August 2023.

GST invoice compliance threshold lowered under Uttar Pradesh rules by replacing the higher turnover limit with a lower one.
Threshold for the mandatory application of rule 48(4) under the Uttar Pradesh Goods and Services Tax Rules, 2017 is amended by substituting "ten crore rupees" with "five crore rupees" with effect from 1 August 2023. The change is made in the existing notification dated 30 April 2020 on the recommendation of the Council.

Option to pay GST: declaration deadline set and GTAs starting business may elect liability via Annexure V.
Inserts provisos allowing a taxpayer to elect the option to self-pay GST for the specified financial year subject to a fixed cut-off, and permits a goods transport agency that starts business or crosses the registration threshold during a financial year to opt to pay GST by filing a declaration in Annexure V within a limited period from the date of applying for registration or from the date of obtaining registration, whichever is later.

Interstate GST officer assistance permitted to support state tax implementation when called upon by the Commissioner.
The notification authorises officers appointed under section 3 of the State Goods and Services Tax Act of other States to assist the proper officer of Maharashtra in implementing the Maharashtra Goods and Services Tax Act, conditional on being called upon to do so by the Commissioner; it thereby creates an administrative mechanism for inter state officer cooperation in tax implementation and enforcement.

E-invoicing applicability expanded by lowering the turnover threshold, increasing the number of taxpayers required to comply.
E-invoicing applicability is expanded by lowering the aggregate turnover threshold for mandatory compliance under the Maharashtra GST framework. Notification No. 10/2023-State Tax amends the principal notification by substituting the previous higher turnover benchmark with a lower turnover benchmark, thereby bringing more taxpayers within the scope of mandated e-invoicing effective from the stated commencement date.

Goods Transport Agency GST option updated with filing deadlines for new registrants and the current financial year.
Amendment to the Andhra Pradesh GST rate notification revises the conditions for a Goods Transport Agency option to pay GST on services supplied by it. For the Financial Year 2023-2024, the option is to be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during any financial year may exercise the option by filing a declaration in Annexure V within forty-five days from applying for registration or within one month from obtaining registration, whichever is later.

Extension of limitation for recovery of unpaid tax and wrongly availed input tax credit expands administrative timelines for past years.
The notification prescribes an extension of the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) to recover tax not paid or short paid and input tax credit wrongly availed or utilised for specified prior financial years, amending earlier state notifications and taking effect from the notified deemed date.

Late fee waiver for delayed final GST returns provides relief where returns are filed within the April-June 2023 window.
Waiver of late fee is granted for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnish that return during the period from 1 April 2023 to 30 June 2023; the waiver applies to the portion of the late fee in excess of five hundred rupees.

Late fee waiver for delayed annual GST returns limits recoverable penalty per class and sets retrospective effective date.
The notification prescribes a waiver of statutory late fee for delayed annual return filing by defining two turnover-based classes of registered persons with distinct per-day late fee rates and a common maximum cap tied to in-state turnover; it also grants a transitional waiver for returns of certain earlier financial years filed within a specified window, eliminating late fee liability to the extent it exceeds a fixed threshold, and is made effective retrospectively from the stated effective date.

Amnesty for deemed withdrawal of assessment orders: furnish delayed returns and pay interest and late fee to avail relief.
Amnesty deems certain assessment orders under Section 62 withdrawn if registered persons who failed to furnish a valid return within thirty days of service of the assessment order furnish the return by the specified deadline and pay interest under Section 50(1) and the late fee under Section 47. The relief applies irrespective of the filing or disposal of any appeal. The notification is issued under Section 148 and is effective from the stated effective date.

GST rate amendment adds 'Rab, other than pre-packaged and labelled' to Schedule, with retrospective effect.
The State GST rate notification is amended to insert in the Schedule against S. No. 94, Column (3), a new item: "(iii) Rab, other than pre-packaged and labelled", thereby treating unpackaged or non labelled Rab distinctly; the amendment is declared effective from 01st March, 2023 as a further modification of Notification No. 2/2017 State Tax (Rate).

Extension of time for revocation of cancellation of registration permits cancelled registrants to apply by June 30 after filing returns.
Registered persons whose registration was cancelled under clause (b) or (c) of section 29 on or before 31 December 2022 and who failed to apply for revocation within the time under section 30 may apply for revocation up to 30 June 2023 only after furnishing returns due up to the effective date of cancellation and after payment of tax due under those returns along with any applicable interest, penalty and late fee; no further extension is available.

Scope of State GST rate notification broadened to explicitly include courts and tribunals, altering entities covered by the clause.
The Explanation to Notification No. 13/2017-State Tax (Rate) is amended by substituting in clause (h) the words ", State Legislatures, Courts and Tribunals" for the words "and State Legislatures", thereby expressly including Courts and Tribunals within the clause; the amendment is promulgated under the statutory power to make rate notifications and declared effective from an earlier specified date.

Educational institution classification clarified: bodies conducting entrance exams treated as educational institutions for GST purposes.
Insertion of an interpretative clause clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations; the amendment is effective retrospectively from the stated effective date.

Forward charge GST option allows eligible Goods Transport Agencies to submit physical declarations pending online filing functionality.
Goods Transport Agencies opting to pay GST under the forward charge mechanism may file the prescribed Annexure V declaration physically where online functionality is unavailable. Eligible GTAs commencing business or crossing the registration threshold on or after 1 April 2023 may exercise the option within forty-five days from applying for registration or one month from obtaining registration, whichever is later. State Tax officers must accept and place these declarations on record during financial year 2023-24.

Option to Pay GST: deadline fixed for financial year choice and GTA registration opt-in procedure clarified.
The amendment adds two provisos: the option for the Financial Year 2023-2024 must be exercised by 31st May, 2023; and a Goods Transport Agency that commences new business or crosses the registration threshold during any financial year may opt to pay GST for that year by filing a declaration in Annexure V within forty-five days from applying for registration or one month from obtaining registration, whichever is later.

GST threshold reduction lowers turnover limit for registration, amending a prior notification and coming into effect soon.
The Government of Goa, under the relevant sub rule of the Goa Goods and Services Tax Rules, amends Notification No. 38/1/2017-Fin(R&C)(133) dated 30 March 2020 by substituting the turnover limit of ten crore rupees with five crore rupees, with effect from 1 August 2023, as issued by the Department of Finance, Revenue & Control Division.

GST threshold change lowers turnover trigger for state GST applicability, altering taxpayer obligations from the notified commencement date.
The State notification amends an earlier GST notification by substituting the previously specified turnover threshold with a lower monetary limit, effective from the stated commencement date, thereby changing when State GST obligations and provisions become applicable to taxpayers under the Himachal Pradesh Goods and Services Tax Rules.