Appeal condonation for delayed GST demand orders under a special filing procedure with payment conditions and exclusions.
Special procedure prescribed for filing appeals against demand orders passed under section 73 or section 74 on or before 31 March 2023, for taxable persons who could not file an appeal within the ordinary limitation under section 107 or whose appeal was rejected solely for delay. Such persons are notified as a class required to file appeal in FORM GST APL-01 within the specified period, and pending appeals already filed are treated as filed under the notification if the stated payment condition is met.

Construction of complex for sale under Assam GST rate notification is restated with the completion-certificate exception preserved.
The Assam State GST rate notification is amended to substitute the description of the taxable supply relating to construction of a complex, building or part thereof intended for sale to a buyer, where the consideration includes the value of land or undivided share of land. The substitution preserves the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier. The amendment is effective from 20 October 2023.

GST exemption notification amendment updates policy references and definitions for foreign trade policy and procedures
Amendment made to the Assam State Tax (Rate) exemption notification to align it with the decisions of the 50th GST Council and to update the reference in the opening paragraph from paragraph 4.41 to paragraph 4.40 of the relevant policy framework. The explanatory definitions of Foreign Trade Policy and Handbook of Procedures are substituted to reflect the Foreign Trade Policy, 2023 and the Handbook of Procedure notified by the Government of India. The notification is deemed to have come into force with effect from 27 July 2023.

Goods Transport Agency GST option rules amended for forward charge and reverse charge reversion under Assam State tax notification.
Assam State GST notification amends the existing rate notification by inserting an explanation, revising the option window and deeming rule for a Goods Transport Agency to pay GST on a forward charge basis, omitting a specified sub-clause, and updating Annexure V accordingly. It also inserts Annexure VI prescribing the form for a Goods Transport Agency to revert to reverse charge mechanism before a financial year, with the option to be exercised within the prescribed period and remaining fixed for one year. The notification is deemed to have come into force from 27 July 2023.

Satellite launch services amended under Assam GST rate notification with retrospective effect from 27 July 2023.
Assam GST rate notification is amended by substituting the entry at serial number 19C with "Satellite launch services". The amendment is made under the Assam Goods and Services Tax framework and is stated to operate retrospectively from 27 July 2023.

Forward charge mechanism wording in Assam GST notification amended to exclude cases reverted to reverse charge mechanism.
Amends the Assam GST rate notification by revising Annexure III so that the relevant entry applies to cases operating from the Financial Year under forward charge and not reverted to reverse charge mechanism. The earlier wording referring only to activity during the Financial Year under forward charge is substituted, and the amendment is deemed effective from 27 July 2023.

GST amendment notification substitutes the specified date in an earlier Assam notification and applies it retrospectively.
Assam Goods and Services Tax amendment notification further amends the earlier notification dated 6 September 2024 by substituting the date 30 June 2023 with 31 August 2023 in the specified notification. The notification is deemed to have come into force with effect from 30 June 2023, giving the amendment retrospective operation to the extent stated.

Retrospective amendment under Assam GST substitutes the relevant date in an earlier notification and applies it from June 2023.
Amendment made to the Assam GST notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023" in the earlier notification dated 6 September 2024. Issued under section 128 of the Assam Goods and Services Tax Act, 2017 on the Council's recommendations, the amendment was given retrospective effect from 30 June 2023, so the substituted date is deemed to have operated from that date.

GST notification amendment extends the specified date in the proviso and applies retrospectively from 30 June 2023.
The proviso in the earlier Assam GST notification is amended by replacing the date "30th day of June, 2023" with "31st day of August, 2023". The amendment is made under section 128 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and is deemed to have come into force from 30th June, 2023.

GST notification amendment revises the operative date in an Assam tax notification and applies retrospectively.
Amendment under the Assam Goods and Services Tax Act, 2017 revises an earlier notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023" in the specified notification. The amendment is issued under section 148 on the recommendation of the Council and is given retrospective effect from 30th day of June, 2023.

Input tax credit compliance rules updated through removal of GSTR-2 references and revised reversal, refund, and return procedures.
Amendment of the Assam Goods and Services Tax Rules, 2017 revises return compliance, input tax credit, refund, and form-based procedures. The amendments remove obsolete references to FORM GSTR-2 and FORM GSTR-3, retain FORM GSTR-3B as the operative return form, revise reversal and re-availment of input tax credit where payment to the supplier is delayed, expand refund references to the electronic cash ledger, omit several rules, and delete FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 from the rules.

Consent-based information sharing platform notified for GST credit ecosystem integration under Assam tax law.
The Assam Goods and Services Tax framework designates Public Tech Platform for Frictionless Credit as the system through which the common portal may share information on a consent basis under sub-section (2) of section 158A of the Assam Goods and Services Tax Act, 2017. The platform is described as an enterprise-grade open architecture information technology system conceived by the Reserve Bank of India and developed by Reserve Bank Innovation Hub for credit ecosystem operations, enabling digital access to information from multiple data sources and convergence of financial service providers and data service providers on a standardised API-based architecture.

Packing machine disclosure compliance for pan masala and tobacco manufacturers under special GST reporting procedure
Special procedure is prescribed for registered persons manufacturing specified pan masala and tobacco products. They must furnish packing machine details in FORM GST SRM-I within prescribed timelines, report new installations, capacity changes, intimation to other departments, and disposal of machines, with a unique registration number generated for each machine. They must also file monthly statements in FORM GST SRM-II on inputs, production and power consumption, and upload a Chartered Engineer certificate in FORM GST SRM-III for declared machines and amended particulars.

Passenger transport tax treatment changes for omnibus services, with an ecommerce company exclusion and a new company definition.
Passenger transportation services under the Assam State GST rate notification are amended by substituting the reference to motor vehicles so that the exemption or concessional treatment applies to other motor vehicle except omnibus. A new entry covers services by way of transportation of passengers by an omnibus, excluding such services supplied through an electronic commerce operator by a company. The Explanation is expanded to define "company" by reference to the Companies Act, 2013.

Millet flour food preparations get GST exemption for non-prepackaged, unlabelled supplies under the Assam tax notification.
Exemption under the Assam Goods and Services Tax regime is expanded by inserting a new entry in the State tax rate notification for food preparation of millet flour, in powder form, containing at least 70% millets by weight, where the supply is other than pre-packaged and labelled. The amendment adds the specified item to the Schedule of the existing exemption notification and operates from the stated effective date.

GST rate amendment updates Assam's tax schedules for snack pellets, slag, fish paste and imitation zari thread.
Amends the Assam State Tax (Rate) notification to insert entries for un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn, while revising metallised yarn and related schedule entries. It also substitutes Schedule III entries to cover toasted bread and similar toasted products, snack pellets, and slag, dross and other waste from iron or steel manufacture, with specified exclusions, and gives the amendments retrospective effect from 27 July 2023.

GST notification amendment extends the specified date in the sixth proviso under Assam goods and services tax law.
Amendment made to the Assam Goods and Services Tax notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023" in the sixth proviso. The amendment was issued under section 128 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and is stated to operate retrospectively from 30th day of June, 2023.

GST rate amendments expand railway service classifications and clarify accommodation supply eligibility and exclusions, effective retrospectively.
The notification adds three Chapter 99 entries classifying specified Indian Railways services to individuals, inter division supplies within the Ministry, and services between SPVs and the Ministry concerning use of SPV infrastructure and related maintenance. It also amends the accommodation entry by removing a heading reference, renumbering the Explanation, adding an exclusion for student residences and hostels, and inserting a new entry (12A) treating certain accommodation supplies meeting a per person monthly value and minimum continuous period as a distinct classification. The changes are effective from 15th July, 2024.

Pre-packaged and labelled status altered for agricultural produce packaged above specified bulk quantities; supplies excluded from that classification.
The notification inserts a proviso excluding supply of agricultural farm produce packaged above a specified bulk quantity from the scope of "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and rules, thereby altering classification for GST rate purposes; the amendment is effective from a prior mid-2024 date and issued under state GST rate-making authority.

GST rate amendments update classification and exclusions for packaged goods, milk cans and solar cookers, and adjust metrology packaging rule.
Amendment reallocates specified tariff items between lower and higher GST rate schedules by inserting cartons, certain milk cans and solar cookers in the lower rate schedule, amending higher rate entries to exclude those items, and adding parts and specific exclusions; a proviso to the Explanation excludes agricultural farm produce in packages over 25 kilogram or 25 litre from the definition of "pre packaged and labelled."