GST registration exemption for qualifying intra-State goods suppliers using e-commerce operators operates subject to enrolment and supply restrictions.
Tamil Nadu grants GST registration exemption to persons making intra-State supplies of goods through an electronic commerce operator required to collect tax at source, subject to the applicable aggregate turnover threshold. Suppliers must not make inter-State supplies or use an electronic commerce operator in more than one State or Union territory. They must hold and validate a Permanent Account Number on the common portal and obtain an enrolment number before making supplies. Enrolment ceases upon subsequent GST registration.

Consent-based GST information sharing permits common portal data sharing with eligible Account Aggregators under the prescribed framework.
Account Aggregator is designated as the system with which the common portal may share information on the basis of consent under the Tamil Nadu Goods and Services Tax framework and the Integrated Goods and Services Tax framework. The designation supersedes the previously applicable arrangement and takes effect retrospectively from 1 October 2023. An Account Aggregator is a non-banking financial company undertaking the Account Aggregator business under applicable Reserve Bank of India directions.

Valuation of online gaming defined as total amounts paid or deposited with supplier, with returns filed via a dedicated GST form.
Amendments expand Haryana GST compliance for suppliers of online money gaming and online information/database services: rule 8 mandates declaration of PAN and state/UT in FORM GST REG-01 before registration; new rules 31B and 31C fix valuation for online gaming, online money gaming actionable claims, and casino actionable claims as total amounts paid or deposited (including virtual digital assets) with refunds not deductible; substituted rule 64 requires such non-resident suppliers to file monthly returns in FORM GSTR-5A; FORM GST REG-10 and FORM GSTR-5A are accordingly revised.

Compounding amounts and consent-based GST data sharing updated, with extended challenge periods for registration cancellation.
The Rules extend the period to challenge cancellation of registration to ninety days with possible extension by the Commissioner or authorised officer up to one hundred and eighty days; specify excluded delay periods for refund processing where applicants delay replies or bank-account validation; treat Duty Free Shop supplies at international arrival terminals to incoming passengers as includible in value of exempt supplies for certain rules; prescribe tiered compounding amounts for offences under section 132; mandate electronic sharing of tax-collected-at-source details to registered suppliers; amend FORM GSTR-5A and FORM GSTR-8 reporting fields; and add consent-based sharing of registration and return information with requesting systems under section 158A.

E commerce operator responsibilities: enrolment required for exempt sellers, interstate supplies barred, no TCS and GSTR 8 reporting required.
Notification requires electronic commerce operators to allow supplies by exempt persons only if an enrolment number exists on the common portal, to prohibit inter State supplies by those persons through the platform, not to collect tax at source for such 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 for these obligations.

Tax collection by e commerce operators: must collect TCS on supplies by composition taxpayers and file GSTR 8 promptly.
Notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers through their platforms, collect tax at source under section 52(1) on supplies made through them and remit those amounts under section 52(3), and to furnish details of such supplies electronically in FORM GSTR 8 on the common portal, effective 1 October 2023.

Halal certification extension: accreditation and export unit registration deadlines extended to allow additional compliance time.
The Central Government has extended the time period for accreditation of Halal Certification Bodies and for registration of export units for meat and meat products by an additional six months, postponing previously prescribed deadlines under the Foreign Trade Policy to allow further time for compliance with accreditation and registration requirements.

Commencement of Section 45 activates provisions related to Section 64B and corresponding statutory entries.
Central Government appoints commencement of Section 45 of the Competition (Amendment) Act, 2023 insofar as it relates to Section 64B and the entries relating thereto, by formal notification activating the cited provision and its corresponding statutory entries as effective on the notified date.

Anti-dumping duty on jute products corrected through revised producer-wise rates, coverage entries, and end-use conditions for sacking cloth imports.
Anti-dumping duty on imported jute products from Bangladesh and Nepal was corrected by a superseding corrigendum to the sunset review notification. The amendments revise the product-description table, column references and duty entries for specified producers and exporters, including nil-duty and US$/MT rate entries for sampled, non-sampled and other producers. The corrigendum also clarifies the duty coverage for jute sacking cloth and the end-use based exclusion for imports by manufacturers other than jute sacking bag manufacturers.

Publication of Guidelines: Commission must publish guidelines on its website and in the Gazette for public information.
The Commission shall issue guidelines through publication on its official website and the Secretary shall publish those guidelines in the Official Gazette. The language of the guidelines shall be English. Guidelines must specify a title and effective date, be drafted in precise, clear and simple language, and follow paragraph and subject-matter rules so that one paragraph contains a single sentence addressing a single aspect of policy.

Valuation of related party corporate guarantees fixed at a minimum threshold or actual consideration; registration and form amendments follow.
A new sub-rule deems the value of services where a supplier provides a corporate guarantee to a related person to be one per cent of the guarantee amount or the actual consideration, whichever is higher. Rule 142(3) substitutes "order" with "intimation." Rule 159(2) and FORM GST DRC-22 now provide that specified orders cease on issuance of a subsequent order or on expiry of one year from issuance, whichever is earlier. Forms REG-01, REG-08, GSTR-8 and GST PCT-01 are amended to add registration categories, replace the cancellation order template, restructure TCS reporting fields, and expand enrolment qualifications.

Exemption under section 10(46) for the welfare board on specified income, subject to non-commercial and filing conditions.
Exemption is notified for the Telangana Building and Other Construction Workers Welfare Board in respect of cess received, registration and renewal fees collected from building and construction workers, and interest on bank deposits, subject to conditions that the board shall not engage in commercial activity, that activities and the nature of the specified income remain unchanged during the financial year, and that the board files its income-tax return as prescribed; the notification is effective for the relevant assessment year.

Tax exemption for West Bengal Pollution Control Board income from prescribed fees and reimbursements granted with conditions.
Notification under clause (46) of section 10 exempts specified West Bengal Pollution Control Board receipts-prescribed fees, certain reimbursements, non commercial sale of environmental books, pollution costs/forfeitures, miscellaneous non profit receipts, and interest on deposits and staff advances-subject to conditions that the Board not engage in commercial activity, that the activities and income types remain unchanged, and that returns be filed per clause (g) of sub section (4C) of section 139; the notification applies retrospectively to assessment years 2021 2022 to 2023 2024.

Corporate guarantee valuation set as prescribed minimum of guarantee amount or actual consideration for related party services.
The amendment fixes valuation for related party corporate guarantee services as a prescribed minimum of the guarantee amount or the actual consideration, mandates issuance of an intimation in rule 142(3) instead of an order, adjusts rule 159(2) to include cessation on expiry of one year from issuance of an order or earlier Commissioner action, substitutes FORM GST REG 08 with a standardized cancellation order template, revises GSTR 8 entries for tax, interest and late fee, expands enrolment categories in FORM GST PCT 01, and provides a one year cessation rule for FORM GST DRC 22.

Vegetable oil import regulation aligned to food safety standards, with coconut/copra oil imports limited to state trading enterprises.
The amendment to Policy Condition 1 of Chapter 15 of ITC (HS), 2022 provides that Vegetable Oils, Refined Vegetable Oils and Solvent Extracted Oils listed in and conforming to the Food Safety and Standards (Food Products Standards and Food Additives) Regulation, 2011 are freely importable except where otherwise stated, while import of coconut/copra oil remains permitted only through State Trading Enterprises.

Export on payment of integrated tax now permits suppliers, including SEZ developer/unit suppliers, to claim refund of tax paid.
The amendment provides that all goods or services, except those listed in the table, may be exported on payment of integrated tax and the supplier may claim refund of tax so paid; it also permits suppliers to a Developer or a unit in a Special Economic Zone supplying for authorised operations, on payment of integrated tax, to claim refund. Definitions for authorised operations, Developer, Special Economic Zone and unit are adopted from the Special Economic Zone Act, 2005, and the substituted provision is deemed effective from the stated date.

Advance Ruling Authority appointment: Ms Priya Jadhav designated as member under state GST notification.
Amendment to a Finance Department notification under section 96 of the Maharashtra Goods and Services Tax Act substitutes the Sr. No. (2) entry in the appointment schedule to the Advance Ruling Authority, designating Ms. Priya Jadhav, Joint Commissioner of Central Tax, as the member in place of the prior appointee.

Tribunal appointments and service conditions govern eligibility, selection procedure, removal inquiry, remuneration and post service restrictions.
The rules set appointment and service conditions for the President and Members of the Goods and Services Tax Appellate Tribunal, delegating selection to a Search cum Selection Committee that issues vacancy circulars, scrutinises applications, conducts personal interactions and recommends panels. They require medical fitness and retirement from prior posts, prescribe an inquiry procedure for complaints with judicial inquiry authorities, fix salaries and allowances while excluding pension and gratuity, specify leave and post service employment restrictions, mandate asset and interest declarations and oaths, and empower the Central Government to relax or interpret provisions.

Telangana GST appellate procedure corrects Rule 109A references by replacing Joint Commissioner (Appeals) with Joint Commissioner.
Telangana GST appellate procedure is corrected through an errata to the amendment of Rule 109A of the Telangana Goods and Services Tax Rules, 2017. The references in sub-rules (1A)(b) and (2A)(b) to "Joint Commissioner (Appeals)" are substituted with "Joint Commissioner".

GST special procedure notification amended to insert the effective date and deem the change from an earlier date.
The Government of Andhra Pradesh amended Notification G.O.Ms. No. 383 under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, by inserting the words and figures "with effect from 1st day of January 2024" after the phrase notifying the special procedure to be followed. The amendment is stated to be deemed inserted with effect from 31 July 2023, thereby adjusting the commencement language of the earlier special procedure notification.