GST exemption notification amended to include Indian Railways in one entry and exclude it from another service category.
Services supplied by the Central Government under the Uttar Pradesh Goods and Services Tax exemption notification were amended to expand and refine the coverage relating to specified public service providers. The entry against serial number 5 was modified to include the Ministry of Railways (Indian Railways) after the Department of Posts, and the corresponding entry at serial number 5A was amended to exclude the Ministry of Railways (Indian Railways) from the specified description. The amendment was given retrospective effect from 20 October 2023.

Annual return filing exemption relieves eligible registered persons from submitting annual returns for the specified financial year.
Registered persons with aggregate turnover up to two crore rupees in the financial year 2022-23 are exempt from filing the annual return for that year. The exemption is issued under the first proviso to section 44 of the Telangana Goods and Services Tax Act, 2017, on the Council's recommendations, and is deemed effective from 31 July 2023.

Commencement of section 5: provisions come into force on the appointed date of October 30, 2023.
The Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, 2020, appoints the 30th day of October, 2023 as the date on which the provisions of section 5 of that Act shall come into force by notification.

Biometric Aadhaar authentication for GST registration requires applicants to attend designated centres for identity and original-document verification.
Biometric-based Aadhaar authentication for Gujarat GST registration applicants is conducted through Facilitation Centres designated for specified jurisdictional offices. Applicants must attend the centre mapped to their relevant State Tax unit for biometric authentication, photograph capture and verification of original documents corresponding to documents uploaded with the registration application. Centres are allocated across Ahmedabad, Gandhinagar, Mehsana, Vadodara, Surat, Bhavnagar, Rajkot, Junagadh and Gandhidham. The location-specific verification framework takes effect from 7 November 2023.

Account Aggregator designation enables sharing of taxpayer information from GST common portal based on consent.
Notification designates Account Aggregator as an authorized system with which the GST common portal may share taxpayer information based on consent, defining Account Aggregator as a non-banking financial company operating under the applicable regulatory directions governing Account Aggregators and specifying the effective date of the designation.

Commencement of Mizoram GST Amendment Act: majority provisions commence later while specified provisions commence earlier by notification.
The Governor, exercising power under sub section (2) of section 1 of the Mizoram Goods and Services Tax (Amendment) Act, 2023, appoints different commencement dates: the bulk of the Act's provisions (excluding a specified subset) are to come into force on a later appointed date, while the specified subset of provisions is to come into force on an earlier appointed date; the appointments are effected by State notification.

Notification amendment updates GST rate references and trade policy definitions, effective retrospectively from July.
The State GST rate notification is amended to substitute the opening paragraph reference from "paragraph 4.41" to "paragraph 4.40" and to replace Explanation definitions: Foreign Trade Policy is defined as the Foreign Trade Policy, 2023 notified by the Government of India, and Handbook of Procedures is defined as the Handbook of Procedure notified by the Government of India; the amendments are made effective retrospectively from 27th July 2023.

GST rate amendment adds specified goods and revises schedule entries, changing state tax treatment and retrospective application.
Amendment modifies the Chhattisgarh State Tax (Rate) schedules 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 specified rate entries, substitutes the metallised yarn description to exclude imitation zari thread or yarn, and expands the toasted bread entry to include the inserted snack pellets, with the changes stated to operate retrospectively.

GST charging mechanism amendment clarifies forward-charge period and non-reversion to reverse-charge for specified financial years.
The notification amends Annexure III of the State GST rate notification by substituting the words "during the Financial Year ____ under forward charge" with "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," thereby confining the forward-charge reference to supplies that remained under forward charge and did not revert to reverse charge. The amendment is deemed to have come into force from 27th July, 2023.

Tax rate amendment: Satellite launch services added to state GST rate notification, effective from late July.
Notification No. 07/2023 substitutes the entry at serial number 19C in Notification No. 12/2017-State Tax (Rate) with "Satellite launch services." The State Government issued the amendment on the recommendations of the Council and declared it to be deemed in force from 27th July, 2023.

Option to revert to reverse charge: GTA must file a declaration within the prescribed window in the preceding financial year.
Amendments revise the GTA option timing and procedure: the option to pay GST or revert to reverse charge must be exercised during the period beginning the preceding financial year and ending the last day of that preceding financial year; an option for one year is deemed to continue for future years unless the GTA files Annexure VI to revert to reverse charge within that exercise window. Amendments also insert Annexure VI and modify Annexure V and Table entries accordingly.

Export duty exemption on onions: customs notification amended to list onions as duty nil under the tariff.
Exempts export duty on onions by inserting a new serial entry making onions subject to a nil export duty in notification No. 27/2011 Customs; the existing S. No. 1 is renumbered and the change takes effect from 29th October 2023.

Rescission of export duty notification removes the previously prescribed effective export duty rate on onions, restoring prior position.
The Central Government, under section 25(1) of the Customs Act, 1962, rescinded Notification No. 48/2023-Customs that had prescribed an effective export duty rate on onions. The rescission was effected by Notification No. 61/2023-Customs dated 28th October 2023, taken in the public interest, preserves actions done or omitted before rescission, and comes into force on the 29th day of October 2023.

Minimum Export Price imposed on onion exports requiring a FOB floor price for shipments during the control period.
A Minimum Export Price has been imposed on exports of onions (excluding Bangalore Rose and Krishnapuram varieties and processed forms), keeping the export classification as 'Free' but subject to a specified FOB floor per metric ton until the stated end-date. The measure is effective from the day after notification and includes exemptions for consignments registered with Customs prior to notification and for consignments where export duty was paid before the notification, with such duty non refundable.

Special Economic Zone designation for IT/ITES notified; Approval Committee constituted and zone deemed Inland Container Depot.
Central Government notifies a 0.9190 hectare area in Ramapuram, Chennai, as an IT/ITES Special Economic Zone following grant of a letter of approval; it specifies the survey parcels, constitutes an Approval Committee with listed ex officio members and a developer representative, and designates the SEZ as an Inland Container Depot under the Customs Act effective from the date stated in the notification.

Limited Liability Partnership rules require registers of partners, declarations of beneficial interest, and a responsible designated partner.
The amendment mandates each LLP to maintain a Register of Partners in Form 4A recording partner particulars and detailed contribution information; requires registered partners and beneficial owners to file declarations of beneficial interest in Forms 4B and 4C within thirty days of entry or acquisition, with the LLP to record such declarations and file Form 4D with the Registrar within thirty days; and designates a partner responsible for providing information on beneficial interests to the Registrar, with specified timelines for entries and rectifications.

Dematerialisation requirement for private companies ensures securities are issued and held only in dematerialised form with transfer conditions.
Public companies with pre Act bearer share warrants must file Form PAS-7 with the Registrar and publish Form PAS-8 notice requiring surrender for conversion; unredeemed warrants shall be converted into dematerialised shares and transferred to the Investor Education and Protection Fund. Private companies other than small companies must issue and facilitate dematerialisation of securities in accordance with the Depositories Act within the prescribed transition period, ensure promoters' and officers' holdings are dematerialised before offers or transfers, and follow applicable dematerialisation procedures; Government companies are exempt.

Designation of responsible person for beneficial interest reporting required; companies must list and notify changes in annual filings.
Companies must designate a person responsible for furnishing and cooperating in providing information on beneficial interest in shares; eligible designees are prioritized as company secretary, a key managerial personnel other than the company secretary, or every director if neither exists. Until designation, specified officers are deemed designated. Companies must record the designated person's details in the Annual Return and notify any change to the Registrar via e-form GNL-2.

Electronic commerce operator compliance requires enrolment, prohibits inter-State supplies, and mandates supply reporting without tax collection.
Electronic commerce operators required to collect tax at source must permit goods supplies by registration-exempt persons only after allotment of an enrolment number on the common portal. They must prohibit inter-State supplies, refrain from collecting tax at source on those supplies, and electronically report supply details in FORM GSTR-8. Where multiple operators are involved, these obligations apply to the operator that finally releases payment to the supplier.

Composition taxpayer supplies through electronic commerce operators require prohibition of inter-State supplies, tax collection at source, and reporting.
Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through their platforms by composition taxpayers. They must prohibit inter-State supplies by such taxpayers, collect and remit tax at source on the supplies, and electronically report supply details in FORM GSTR-8 on the common portal. The procedure applies with effect from 1 October 2023.