Tax schedule amendment: millet flour powder ( 70% millet) newly classified as distinct taxable item, effective retrospectively.
The notification amends the State GST rate schedule by inserting a new entry classifying a powdered millet-flour food preparation containing at least 70% millets by weight (excluding pre-packaged and labeled products) as a distinct taxable item; the amendment is made by state notification under the State GST Act and is declared to be effective retrospectively by deeming provision.

GST rate amendment updates taxable entries to include molasses, millet based food preparations and industrial spirits, altering applicable schedules.
Amendment revises the State GST rate notification by inserting molasses and a pre packaged millet flour food preparation (containing at least seventy percent millets) into specified lower rated schedule entries, expanding the description of heading 1905 to include that millet preparation, adding an entry for spirits for industrial use in the mid rated schedule, and omitting the first entry in the highest rated schedule; the changes are declared to have effect from the earlier commencement date set in the notification.

Transportation of passengers by omnibus: separately classified, with an exception for supplies made through e commerce companies.
Amendment revises the State Tax (Rate) notification to exclude omnibuses from the general description of motor vehicles and inserts a separate provision treating services by way of transportation of passengers by an omnibus, except where the service is supplied through an electronic commerce operator by a company; the Explanation adds that "Company" has the meaning assigned in the Companies Act, 2013. The notification is deemed to come into force on 20 October 2023.

GST on construction for sale: amendment clarifies treatment where land value is included, with retroactive effect.
Amendment replaces the earlier reference with an express provision covering construction of a complex, building or part intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the amendment is deemed effective from 20 October 2023.

GST notification amendment adjusts Central Government service scope by including Indian Railways and excluding it from specified services.
The notification amends the Himachal Pradesh GST rate table to insert the Ministry of Railways (Indian Railways) after the Department of Posts in the entry at serial number 5, item (2)(i), and to expressly exclude the Ministry of Railways (Indian Railways) from the phrase "Services supplied by the Central Government" in the entry at serial number 5A; the amendments are made on GST Council recommendation and are deemed effective from 20 October 2023.

Nil-rate for specified services to governmental authorities; water, sanitation, public health and slum upgradation exempted under state GST.
A new Nil-rated entry is added for services to a governmental authority under Chapter 99 covering water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation. The amendment also inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in specified items, explanations and provisos of the notification's Table. The changes are effected under provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 and are to be treated as effective from 20th October, 2023.

Input tax credit limitation: caps recoverable credit on same line input services to tax paid at the specified lower rate, with classification amendments.
Where a supplier of input service in the same line of business charges state tax at a rate higher than the rate charged on the outward supply, input tax credit on that input service is limited to tax paid or payable at the lower rate applicable to the outward supply; excess credit shall not be taken. The notification also substitutes wording in a licensing-related entry, omits a listed item, and removes two entries from the Services Classification Annexure, with effect from the twentieth day of October, 2023.

Inclusion of Puducherry expands the territorial scope of an Andhra Pradesh GST notification under rule based amendment.
Amendment expands the territorial scope of G.O.Ms.No.62 dated 17.01.2023 by inserting the words "and the State of Puducherry" after "State of Gujarat", effected under sub rule (4B) of rule 8 of the Andhra Pradesh Goods and Services Tax Rules, 2017, thereby including Puducherry in the jurisdictions covered by the original notification.

GST rule amendments update corporate guarantee valuation, cancellation forms, practitioner enrolment, and TCS return reporting.
The Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2023 amend the Andhra Pradesh Goods and Services Tax Rules, 2017 with effect from publication in the Official Gazette. The amendment introduces a deemed valuation rule for corporate guarantee services supplied to related persons, changes the wording of rule 142 from "order" to "intimation," and revises rule 159 to limit the duration of the relevant order. It also updates registration and return forms, including FORM GST REG-01, FORM GST REG-08, FORM GSTR-8, FORM GST PCT-01, and FORM GST DRC-22.

Biometric Aadhaar authentication for GST registration is extended to Andhra Pradesh through an amended notification.
Biometric-based Aadhaar authentication is extended for GST registration under the Andhra Pradesh Goods and Services Tax Rules, 2017 by amending the earlier notification issued in G.O.Ms. No. 62. The amendment substitutes the reference to the States of Gujarat and Puducherry with a reference to the States of Andhra Pradesh, Gujarat and Puducherry, thereby bringing Andhra Pradesh within the notification governing Aadhaar-based biometric verification in the GST registration process.

Condonation of delay in appeals requires deposit of admitted tax and prescribed portion of disputed tax, with electronic cash payment.
Notification requires taxable persons who missed the statutory appeal period or whose appeals were time barred to file appeals in FORM GST APL-01 by the prescribed cut off, subject to payment of the admitted portion of tax, interest, penalties and a prescribed portion of the disputed tax with a minimum payment from the Electronic Cash Ledger; refunds of excess payments are barred until disposal, demands not involving tax are excluded, and Chapter XIII of the Mizoram GST Rules applies mutatis mutandis.

Valuation of related party guarantees set at a prescribed minimum percentage or actual consideration; alters GST forms and registration obligations.
The amendment deems as taxable the service of providing a corporate guarantee by a supplier to a related person, valuing that service at a prescribed minimum percentage of the guarantee amount or the actual consideration, whichever is higher. It replaces "order" with "intimation" in rule 142(3); subjects certain actions to the earlier of Commissioner communication or one year after issuance under rule 159; substitutes FORM GST REG 08 with a cancellation template; amends GSTR 8 and GST PCT 01 enrolment criteria; and adds a provision in FORM GST DRC 22 that the order ceases on issuance of FORM GST DRC 23 or after one year.

Online money gaming taxation now values player deposits inclusively and requires foreign suppliers to register and file specialised returns.
Taxable value of online gaming, including actionable claims in online money gaming, equals the total amount paid or payable to, or deposited with, the supplier by or for the player in money, money's worth, or virtual digital assets. Amounts returned or refunded to the player, including unused deposits, cannot be deducted. Casino actionable claims are valued on payments for tokens, chips, coins or tickets, or for participation where such instruments are not required. Winnings reused without withdrawal are excluded from the player's amount paid or deposited.

Composition levy exclusion for supplies of specified actionable claims removes eligibility for the composition scheme for such registered suppliers.
The notification inserts an exclusion into the earlier notification so that, with effect from the operative date, a registered person making supply of specified actionable claims as defined in clause (102A) of section 2 is excluded from the composition levy under section 10 of the Mizoram Goods and Services Tax Act, 2017, thereby narrowing composition scheme eligibility.

Supply classification of online gaming: online money gaming, other online gaming and actionable casino claims are notified supplies.
Notification designates supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos as notified supplies under the State GST Act, effected by the Governor on the Council's recommendation and given an operative commencement date.

Commencement of GST Amendment Ordinance: provisions appointed to commence retrospectively by executive notification under enabling provision.
The Governor, under sub-section (2) of section 1 of the Mizoram Goods and Services Tax (Amendment) Ordinance, 2023, has appointed 1st October, 2023 as the date on which the provisions of the Ordinance shall come into force, by notification issued on 24th November, 2023.

Electronic commerce operator compliance requires tax collection, inter-State supply restrictions, and electronic reporting for composition taxpayers.
Electronic commerce operators required to collect tax at source are notified as a class of persons subject to a special procedure for 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 the platform by such persons. The operator must collect tax at source on the supplies made through it and furnish the details electronically in FORM GSTR-8 on the common portal.

Electronic commerce operator procedure under GST restricts supplies by exempt persons, bars inter-State sales, and removes tax collection at source.
Electronic commerce operators required to collect tax at source are brought within a special procedure for supplies of goods made through persons exempted from registration. Supplies may be allowed only if an enrolment number has been allotted on the common portal; inter-State supplies are barred; tax at source is not to be collected on such supplies; and the supplies must be reported electronically in FORM GSTR-8. Where multiple operators are involved, the operator finally releasing payment is treated as the relevant operator. The notification is effective from 1 October 2023.

GST compliance rules updated with bank account reporting, ITC mismatch intimation, special e-way bills and consent-based information sharing.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise registration, verification, return filing, refund, appeal, recovery, compounding and form-related procedures. The changes require furnishing of bank account details after registration, expand Aadhaar-based physical verification triggers, provide for suspension of registration for non-compliance with bank account requirements or major return discrepancies, and insert a mechanism for intimation and handling of excess input tax credit. The rules also introduce special e-way bill provisions for intra-State movement of gold and precious stones, consent-based sharing of GST information, and updated GST return and refund forms.

GST notification amendment extends the specified date in the seventh proviso under Uttarakhand's tax framework.
Extension of the time limit in the seventh proviso of the Uttarakhand SGST notification issued under section 128 of the Uttarakhand Goods and Services Tax Act, 2017. The earlier reference to "30th day of June, 2023" is substituted with "31st day of August, 2023", thereby postponing the specified date contained in the notification.