State Tax Rate amendment broadens specified recipients to Central and State governments excluding Ministry of Railways; establishes effective date.
The notification substitutes, against Serial No. 6 column 4 of Notification No. 04/2017-State Tax (Rate), the entry to read: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority. The amendment is made under the State's statutory powers and is effective from the 20th day of October, 2023.

GST schedule amendment: millet flour powder preparations added as a distinct taxable classification, effective October 2023.
Amendment adds Item 94A to the Maharashtra State GST rate Schedule, classifying "food preparation of millet flour, in powder form, containing at least seventy percent millets by weight, other than pre-packaged and labelled" as a distinct entry; the change is made under state GST powers on Council recommendation and takes effect from 20 October 2023.

GST rate amendment: specified goods reclassified and assigned revised state tax rates, altering levy and classification.
Amendment revises Maharashtra State GST schedules by inserting molasses (heading 1703) at 2.5%, expanding Schedule III to include millet flour food preparation (powder form, at least 70% millets, pre packaged and labelled) and adding spirits for industrial use (2207 10 12) at 9%, and omitting the Schedule IV first entry previously attracting 14%. The changes are effective from 20 October 2023.

Transportation of passengers by omnibus treated separately; supplies via e-commerce by a company excluded from exemption.
The notification removes omnibus from the general vehicle description by substituting "or any other motor vehicle except omnibus," inserts a distinct clause treating services by way of transportation of passengers by an omnibus as a separate category except when supplied through an electronic commerce operator by a company, and adds a definition of "Company" aligned to the Companies Act, 2013.

Taxability of composite construction-sales clarified; exclusion where full consideration received only after completion certificate or first occupation.
The notification substitutes its opening paragraph to define the taxable supply as construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, and excludes cases where the entire consideration is received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.

Ministry of Railways inclusion and exclusion clarified under Maharashtra SGST rate notification, adjusting treatment under state GST framework.
The notification amends the State Tax (Rate) table by adding "and the Ministry of Railways (Indian Railways)" after "Department of Posts" at serial 5 item (2)(i) and by inserting "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" at serial 5A; the amendment is effected under section 9(3) of the Maharashtra GST Act and takes effect from 20 October 2023.

GST exemption for governmental services extends Nil-rate treatment to specified public utility and slum improvement services.
Amendment inserts a Nil-rated exemption under Chapter 99 for services to a Governmental Authority including water supply, public health, sanitation, solid waste management and slum improvement, and adds the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple serial entries and related provisos of the principal State tax rate notification.

Input tax credit limitation: where supplier charges higher state tax, excess credit on same-line input services disallowed.
A proviso restricts input tax credit where the supplier of an input service in the same line of business charges state tax at a rate higher than that charged by the recipient: the recipient may claim input tax credit only up to the tax amount corresponding to its lower state tax rate on the input service, and any excess tax charged by the input supplier is not admissible. This proviso is inserted into the rate table entries at serial numbers 8 and 10; other textual and annexure deletions and substitutions are also prescribed.

GST compliance amendments tighten Aadhaar registration checks, bank account disclosure, recovery intimation, and input tax credit controls.
West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2023 revise the registration, compliance, refund, appeal and recovery framework under the West Bengal GST Rules, 2017. The amendments introduce Aadhaar authentication-linked registration processing, biometric and physical verification in risk-based cases, a shorter timeline for furnishing bank account details, suspension of registration for specified discrepancies or non-compliance, revised revocation and appeal procedures, updated recovery intimation mechanisms, and modified compounding norms. The rules also add a consent-based information sharing mechanism and amend multiple GST forms and return disclosures.

Electronic commerce operator obligations: require enrolment, bar inter State supplies by exempt sellers, no tax at source, report in GSTR 8.
Notifies a special procedural regime requiring electronic commerce operators to allow supplies by exempted persons only if an enrolment number exists on the common portal, to prohibit inter State supplies by such persons, not to collect tax at source under section 52 for those supplies, and to furnish details of those supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator; effective from 1 October 2023.

Tax Collection at Source requirement: e commerce operators must collect, remit and report TCS for composition taxpayer supplies.
Electronic commerce operators required to collect tax at source must prevent inter State supplies by composition taxpayers through their platforms, collect and remit tax at source on supplies made through them by composition taxpayers, and furnish details of such supplies electronically in FORM GSTR 8; the notification identifies these obligations as the special procedure applicable to that class of persons and takes effect from the notified date.

Exemption from mandatory GST registration for suppliers using electronic commerce operators, subject to PAN validation, single-state enrolment and registration rules.
Exempts suppliers of goods transacted through an electronic commerce operator required to collect tax at source from mandatory State GST registration where turnover in the preceding and current financial year does not exceed the registration threshold, subject to conditions: no inter State supply, single State supplies via the operator, possession and declaration of PAN and business address on the common portal with validation, issuance of an enrolment number upon validation, single enrolment in West Bengal, prohibition on supplying through the operator without the enrolment number, and automatic cessation of the enrolment number upon later formal GST registration.

Account Aggregator designation enables consent-based sharing of GST portal information with regulated account aggregator entities.
Notification designates Account Aggregator as a system with which the GST common portal may share information on the basis of consent, authorising consent-driven data exchange. It explains that Account Aggregator denotes a non-financial banking company undertaking account aggregator business in accordance with applicable regulatory directions, and states the designation's effective commencement.

GST exemption for governmental authority services expands to water supply, sanitation, waste management, and slum upgradation.
A further amendment to the Uttar Pradesh GST exemption notification inserts a new entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation, with nil tax and nil input tax credit entries shown in the table. The amendment also extends references in specified serial entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts.

Input tax credit matching and registration compliance tightened under updated GST rules with new recovery and filing controls
Registration compliance is tightened by shortening the time for furnishing bank account details, restricting outward supply filings for non-compliance, and providing for suspension where return data shows significant differences or where rule 10A is contravened. A new input tax credit matching mechanism requires electronic intimation in FORM GST DRC-01C where credit in FORM GSTR-3B exceeds FORM GSTR-2B, with payment or explanation due within seven days, and recovery may follow if the amount remains unpaid. The rules also revise revocation, refund, appeal, annual return, compounding, and consent-based information sharing procedures.

Composition levy exclusion for specified actionable claims narrows GST notification coverage under Andhra Pradesh law.
The Andhra Pradesh Government amended the notification issued under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council. With effect from 1 October 2023, the reference to persons eligible for composition levy was qualified by inserting an exclusion for a registered person making supply of specified actionable claims as defined in section 2(102A) of the Act. The amendment narrows the scope of the notified composition levy coverage by expressly excluding such suppliers from the stated category.

Delay condonation for GST appeals against demand orders is allowed subject to payment conditions and filing deadlines.
A special procedure is notified for condonation of delay in filing appeals against demand orders passed under sections 73 or 74 on or before 31 March 2023. Taxable persons who missed the statutory appeal period, or whose appeals were rejected solely for delay, may file FORM GST APL-01 on or before 31 January 2024, subject to payment of the admitted dues and twelve and a half per cent of the remaining disputed tax, with at least twenty per cent paid through the Electronic Cash Ledger. The procedure excludes demands not involving tax and applies Chapter XIII of the Andhra Pradesh GST Rules, 2017 mutatis mutandis.

Online money gaming GST rules revised with new valuation, registration, and return filing requirements for foreign suppliers.
Amendments were made to the Andhra Pradesh Goods and Services Tax Rules, 2017 to introduce compliance, valuation, filing, and registration provisions for online money gaming and related online services supplied from outside India. The rules prescribe declaration requirements for registration, define the value of supply for online gaming and casino actionable claims, and update invoicing, banking, and return filing forms. FORM GST REG-10 and FORM GSTR-5A were revised to capture the nature of supply, taxable supplies, amendments, reverse charge supplies, and related declarations.

Refund of input tax credit for imitation zari thread made from polyester or plastic film now recognized under amended notification.
An amendment inserts tariff entry 6AA (5605) classifying imitation zari thread or yarn made out of metallised polyester film/plastic film and providing that this entry shall apply for the refund of input tax credit only on polyester film/plastic film; the amendment is made under the powers in the proviso to sub section (3) of section 54 of the Tamil Nadu GST Act and is effective from 20th October, 2023.

Reverse charge recipient scope excludes railways ministry while retaining government and local authority categories for specified goods supplies.
Reverse-charge liability for specified supplies of goods applies to listed recipients comprising the Central Government, excluding the Ministry of Railways (Indian Railways), State Government, Union territory, and local authority. The recipient entry is substituted with deemed effect from 20 October 2023, expressly excluding the Ministry of Railways from the Central Government category.