Extension of compliance deadline: notification date moved from end of June to end of August, retroactive to end of June.
Amendment substitutes the deadline in an earlier finance notification by replacing "30th day of June, 2023" with "31st day of August, 2023", issued under the powers of Section 148 of the Uttarakhand Goods and Services Tax Act, 2017. The notification provides that the amendment shall be deemed to have come into force with effect from the 30th day of June, 2023, thereby giving the date substitution retrospective effect.

GST notification amendment extends the specified date and gives the substitution retrospective effect from the earlier date.
Amendment under the Uttarakhand Goods and Services Tax Act, 2017 substitutes the date "30th day of June, 2023" in the specified notification with "31st day of August, 2023". The amendment is made in exercise of the power under section 148 on the recommendation of the Council and is expressed to be in public interest. The notification also provides that the amendment shall be deemed to have come into force with effect from 30th day of June, 2023, giving the substituted date retrospective effect from that date.

Online gaming and casino supply valuation rules fix taxable value on total player payments, excluding refunds and reused winnings.
Value of supply for online gaming, including online money gaming, is the total amount paid or payable to, or deposited with, the supplier by or on behalf of the player, including money's worth and virtual digital assets. Amounts returned or refunded are not deductible. For casino actionable claims, value is the total amount paid or payable for tokens, chips, coins or tickets, or for participation where such items are not required, and refunds are likewise not deductible.

E-commerce supplier registration exemption applies subject to turnover limits, PAN validation, enrolment, and restrictions on interstate supply.
Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from registration under the Uttarakhand Goods and Services Tax Act, subject to turnover limits and specified conditions. The supplier must not make inter-State supply, must not supply through electronic commerce in more than one State or Union territory, must possess a Permanent Account Number, and must declare particulars on the common portal to obtain validation and an enrolment number before making supply.

Account Aggregator consent-sharing system notified for common portal information exchange under the GST framework.
The State Government authorises Account Aggregator as a system with which information may be shared by the common portal on a consent basis under section 158A of the Uttarakhand Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017. The notification applies from 1 October 2023 and defines Account Aggregator by reference to the Reserve Bank of India's policy directions and the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016.

Special procedure for pan masala and tobacco manufacturers requires machine reporting, daily records, and monthly compliance statements.
A special procedure is prescribed for registered persons manufacturing specified goods, requiring filing of packing machine details, reporting of additional or removed machines, disclosure of prior production-capacity declarations, maintenance of daily input and production records, and submission of a monthly statement on the common portal. The procedure applies to pan masala and specified tobacco goods under the Schedule, and prescribes unique IDs for machines after the required details are furnished.

Special procedure for GST appeals against section 73 and 74 orders, with manual filing and no pre-deposit requirement.
Special procedure prescribed for filing appeals against orders passed under sections 73 or 74 under the Uttarakhand Goods and Services Tax Act, 2017. The appeal is to be filed manually in duplicate in the prescribed form before the Appellate Authority within the time under section 107, with no pre-deposit required under section 107(6). The appeal must include relevant documents and a self-certified copy of the order, and it is treated as filed only when manual acknowledgement in FORM GST APL-02 is issued.

GST notification amendment extends the substituted date and gives the change retrospective effect from the earlier date.
The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2023 amend the earlier notification by substituting "30th day of June, 2023" with "31st day of August, 2023". The amendment is made under section 128 of the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council, and is deemed to have come into force with effect from 30th day of June, 2023.

GST notification amendment extends the proviso date and applies the change retrospectively from 30 June 2023.
The State Government amended an earlier GST notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023" in the proviso. The amendment was made under section 128 of the Uttarakhand Goods and Services Tax Act, 2017 on the Council's recommendation and was stated to be in public interest. The notification was given retrospective effect from 30 June 2023.

Goods Transport Agency tax option rules revised, extending the filing window and formalizing reversion to reverse charge mechanism.
The Uttarakhand SGST notification amends the existing GST notification by revising the option period for a Goods Transport Agency to choose forward charge or revert to reverse charge mechanism, substituting a filing window from 1 January to 31 March of the preceding financial year and providing that the forward-charge option continues for subsequent years unless a declaration is filed in the prescribed form. It also updates the annexures, inserts a new form for reversion to reverse charge, and gives the amendments effect from 27 July 2023.

Satellite launch services amended under Uttarakhand GST notification with retrospective operation from 27 July 2023.
The Uttarakhand State GST notification amends the earlier notification dated 29 June 2017 by substituting the entry at serial number 19C in the table with "Satellite launch services." The amendment operates retrospectively from 27 July 2023 and alters only the specified notification entry.

Forward charge declaration for GTA services amended to bar reversion to reverse charge mechanism.
The Uttarakhand GST notification amends Annexure III of the earlier notification on tax payment for Goods Transport Agency services. The revised declaration now requires a statement that the recipient has exercised the option to pay tax on GTA services from the specified financial year under forward charge and has not reverted to the reverse charge mechanism. The amendment is stated to take effect from 27 July 2023.

GST rate classification changes for snack pellets, LD slag and imitation zari thread under amended Uttarakhand notification.
Uttarakhand GST rate notification amended the earlier schedule by inserting un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn into Schedule I at 2.5%, while revising Schedule II and Schedule III entries for metallised yarn and slag products. The amendments also expanded the Schedule III description for toasted bread and similar toasted products to include un-fried or un-cooked snack pellets and were given retrospective effect from 27 July 2023.

GST exemption notification amended to update Foreign Trade Policy and Handbook of Procedures references with retrospective effect.
The State Government amends the Uttarakhand GST exemption notification under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017, substituting the reference from paragraph 4.41 to paragraph 4.40 and updating the definitions of Foreign Trade Policy and Handbook of Procedures to the 2023 Government of India notifications. The amendment is deemed to have come into force with effect from 27 July 2023.

Advance Ruling Authority appointment: member substituted to update the Authority's composition and enable continued pronouncement of rulings.
The Government of Kerala amends its prior notification constituting the Kerala Authority for Advance Ruling to substitute the serial number 1 entry, appointing Smt. Gayathri P.G., I.R.S., Joint Commissioner, Central Tax and Central Excise as a member in place of the earlier appointee, thereby updating the Authority's composition for pronouncing advance rulings under the statutory scheme.

Deemed valuation for corporate guarantees: value fixed at a minimum prescribed proportion or actual consideration for related party services.
A new sub rule deems the value of services by a supplier to a related person for providing a corporate guarantee to a banking company or financial institution to be a specified minimum proportion of the guarantee amount or the actual consideration, whichever is higher. Amendments also substitute FORM GST REG 08 with a cancellation order template, change "order" to "intimation" in rule 142(3), add an explicit one year expiry contingency to certain orders, and amend multiple forms and enrolment categories. Effective date: 26 October 2023.

Condonation procedure for delayed GST appeals permits filing with payment conditions and deadline for compliance.
A special condonation procedure permits taxpayers who missed the appeal filing deadline against section 73 or 74 orders to file FORM GST APL-01 by 31 January 2024, subject to payment conditions: full payment of admitted amounts and payment of twelve and a half percent of the remaining disputed tax (with a cap), at least twenty percent of which must be debited from the Electronic Cash Ledger; no refunds of excess pre-notification payments until appeal disposal; inapplicable to non-tax demands; Chapter XIII applies mutatis mutandis.

Condonation of delay in appeals: special filing procedure requires specified partial payments and FORM GST APL-01 filing by a notified deadline.
Notification prescribes a special procedure for condonation of delay for appeals against orders under Section 73 or 74 where appeals were not filed by 31 March 2023. Affected persons may file FORM GST APL-01 by 31 January 2024. An appeal is admissible only after full payment of amounts admitted and payment of twelve and a half percent of the remaining disputed tax (subject to a cap), with at least twenty percent of that sum debited from the Electronic Cash Ledger. No refunds of excess payments are permitted until appeal disposal. Demands not involving tax are excluded and Chapter XIII of the Haryana GST Rules applies mutatis mutandis.

Corporate guarantee valuation deemed at a prescribed rate or actual consideration for related party guarantees under amended GST rules.
Where a supplier who is a related person provides a corporate guarantee to a banking company or financial institution on behalf of the recipient, the value of the supply of services shall be deemed to be one per cent of the amount of the guarantee offered, or the actual consideration, whichever is higher. The amendment also substitutes FORM GST REG 08 with a revised cancellation order template requiring disclosure of effective cancellation date, pending return obligations, and a statement that cancellation does not affect liabilities for prior periods.

Refund of input tax credit: new classification allows refund for imitation zari thread made from metallised polyester or plastic film.
The notification inserts entry 6AA in the Table to classify imitation zari thread or yarn made out of metallised polyester film or plastic film under heading 5605, with an explanation that the entry applies for refund of input tax credit only on polyester film or plastic film; the amendment to Notification No. 5/2017-State Tax (Rate) is effective from 20 October 2023.