Notified supplies under GST cover online money gaming, online gaming, and actionable claims in casinos from October 2023.
Notified supplies under the Andhra Pradesh Goods and Services Tax Act cover online money gaming, online gaming other than online money gaming, and actionable claims in casinos for the purposes of section 15(5). The notification is issued on the recommendations of the Goods and Services Tax Council and applies from 1 October 2023.

Commencement date set: Provisions of Andhra Pradesh GST Second Amendment Act commence from 1 October 2023.
The State government, invoking the appointing power conferred by the Act, designates 1 October 2023 as the date on which the provisions of the Andhra Pradesh Goods & Services Tax (Second Amendment) Act, 2023 shall come into force, formalizing the entry into force of the Amending Act for administrative and compliance purposes within the State.

Input tax credit refund amendment extends to imitation zari thread or yarn made from metallised polyester or plastic film.
The Government of Andhra Pradesh amended the existing refund notification under the State GST law to insert a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film. The entry limits refund of input tax credit to polyester film or plastic film used for that product. The amendment takes effect from 20 October 2023.

GST reverse charge amendment revises the recipient category for specified government entities under Andhra Pradesh law.
Amendment to the Andhra Pradesh GST notification issued under section 9(3) substitutes the entry in the relevant table for serial number 6 by specifying the recipient category as Central Government excluding the Ministry of Railways (Indian Railways), State Government, Union territory or local authority. The amendment is made on the recommendations of the GST Council and operates from 20 October 2023.

Special procedure for condoning delayed GST appeals requires payment of admitted tax and part of disputed tax before filing.
Notification prescribes a special procedure for condoning delayed appeals against demand orders under sections 73 or 74 up to 31 March 2023, allowing affected taxpayers to file FORM GST APL-01 by the specified deadline provided they have paid in full the admitted portion of tax, interest, fee, fine and penalty and deposited a further portion of the disputed tax with a mandated part debited from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal and non-tax demands are excluded.

Valuation of related party corporate guarantees set as a prescribed minimum deemed consideration, impacting GST valuation and compliance.
A new sub-rule deems the value of services where a supplier provides a corporate guarantee to a related person to be a prescribed minimum of the guarantee amount or the actual consideration, whichever is higher, for valuation purposes. The amendments also change rule 142 to require issuance of an intimation rather than an order, add a one year lapse provision for certain orders, revise registration and cancellation forms including REG-08 and GSTR-8, and expand enrolment categories in FORM GST PCT-01.

Export prohibition exception: one-time permission for donation of non-basmati white rice to Nepal granted to Patanjali.
Export of Non-basmati white rice under HS Code 1006 30 90 is designated as prohibited; however, a one-time exemption is granted to Patanjali Ayurved Limited to export specified non-basmati white rice as a donation to Nepal for earthquake victims, issued under the authority of the Foreign Trade (Development & Regulation) Act, 1992 and applicable Foreign Trade Policy provisions and formalized by DGFT notification.

Millet flour exemption expanded for powder preparations with at least 70% millets, excluding pre-packaged and labelled goods.
Exemption notification under the Andhra Pradesh Goods and Services Tax Act, 2017 is amended to insert an entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled goods. The amendment adds the specified tariff entry to the exemption schedule and takes effect from 20 October 2023.

Value of supply for online gaming clarified, treating deposits and virtual assets as consideration and mandating registration and returns.
Amendments require registration applicants (with specified exceptions) to declare PAN and State/UT in FORM GST REG 01; prescribe that the value of supply for online gaming and actionable claims in online money gaming or casinos is the total amount paid or payable to or deposited with the supplier by or on behalf of the player, including virtual assets, and disallow deduction for refunds; mandate monthly filing of FORM GSTR 5A by persons supplying online money gaming from outside India and update FORM GST REG 10 to record type of supply, URLs, commencement date and a tax collection declaration.

Composition levy exclusion for suppliers of specified actionable claims restricts their eligibility for the composition scheme.
The notification amends the prior State notification to exclude registered persons making supply of specified actionable claims from eligibility for composition levy under section 10, by inserting qualifying language that explicitly removes such suppliers from the composition scheme.

Notification under section 15(5) GST classifies online money gaming, other online gaming and casino actionable claims as specified supplies.
Notification under section 15(5) of the Himachal Goods and Services Tax Act, 2017 notifies three supplies: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos. The notification applies from the first day of October, 2023 and is issued on the recommendations of the GST Council, thereby classifying these supplies for the purposes of the Act.

Effective date adjustment for GST special procedure: provision sets a future start and deems it retroactive for earlier application.
Amendment to Notification No. 30/2023-State Tax inserts an effective date phrase for the prescribed special procedure and declares that insertion to be deemed effective from an earlier specified date, thereby creating a forward effective date coupled with retroactive deeming under the authority of section 148.

Specified actionable claim classification expanded to include betting, casinos, gambling, horse racing, lottery and online money gaming.
Amendment to Notification No. 1/2017-State Tax (Rate) inserts Schedule IV entry 227A classifying specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. No. 228 and 229, and adds an Explanation that undefined terms carry meanings from the Himachal Pradesh GST Act, the Integrated GST Act and the Union Territory GST Act; the amendment is effective from the first day of October, 2023.

E-waybill requirement for intra-state movement including job-work where consignment value exceeds prescribed threshold must be generated under state GST.
An e-waybill must be generated for intra state movement of goods originating and terminating within the State when the consignment value exceeds the prescribed threshold; this obligation also applies where goods are sent to a job worker, moved between job workers, or returned to the principal after job work. The Commissioner, under the West Bengal GST Rules, has superseded earlier notifications and notified the requirement to take effect from the stated effective date.

Condonation of delay in GST appeals: special filing requires prescribed payments and Electronic Cash Ledger debits before appeals proceed.
Permits taxable persons who missed the statutory period to file appeals in FORM GST APL-01 by the notified deadline provided they have paid in full amounts admitted by them and a prescribed percentage of the remaining disputed tax (subject to a cap), with a mandated minimum payment from the Electronic Cash Ledger; disallows appeals for demands not involving tax and withholds refunds for excess payments until appeal disposal, applying Chapter XIII appellate procedures mutatis mutandis.

Regulator definition clarified: Director, Financial Intelligence Unit, India designated as regulator for reporting activities under PMLA.
The notification renumbers the prior Explanation as Explanation 1 and inserts Explanation 2, which defines the term Regulator for the specified activities to mean the Director, Financial Intelligence Unit, India appointed under the Act for purposes of the Prevention of Money laundering (Maintenance of Records) Rules, 2005.

Definition of Regulator clarified: Director of the Financial Intelligence Unit designated as regulator for specified PMLA activities.
Amendment renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 declaring that, for the activities specified in the notification, the Regulator shall be the Director, Financial Intelligence Unit, India appointed under the Act, thereby identifying the authority responsible for regulatory oversight under the PMLA notification.

Condonation of delay in filing GST appeals requires payment of admitted liabilities and a specified proportion of disputed tax before filing.
The notification prescribes a special procedure for condonation of delay in filing GST appeals against demand orders up to 31 March 2023: eligible persons must file FORM GST APL-01 by the extended deadline and must have paid in full the admitted tax, interest, fine, fee and penalty, plus a specified proportion of the remaining disputed tax (subject to a cap), with a minimum portion debited from the Electronic Cash Ledger. Appeals on non-tax demands are excluded, Chapter XIII rules apply mutatis mutandis, and refunds of excess payments are withheld until appeal disposal.

Limited Liability Partnerships must identify and report individuals with 10%+ indirect or direct ownership or significant influence as SBOs.
The Rules require reporting limited liability partnerships to identify and obtain declarations from any individual who, alone or with others or through persons or trusts, holds indirectly or together with direct holdings at least ten per cent of contribution, voting rights, distributable profits or otherwise exercises significant influence or control as a Significant Beneficial Owner. Reporting LLPs must maintain a register of SBOs, file returns with the Registrar, serve prescribed notices to partners, and may apply to the Tribunal for restrictions where information is not provided or is unsatisfactory.

Condonation of delay in appeals: special procedure permits late filing if admitted liability paid and specified deposit made.
A special condonation procedure allows taxable persons who missed the statutory period for appeals against demand orders, or whose appeals were rejected solely for delay, to file appeals in FORM GST APL-01 within the notification timeframe provided they pay in full the admitted portion of liability and deposit twelve and a half percent of the remaining disputed tax (subject to a cap), with at least twenty percent of that deposit debited from the Electronic Cash Ledger; refunds of amounts paid in excess of these conditions are barred until disposal, and appeals not involving tax are excluded.