Packing machine registration under GST mandates machine-level entries, monthly production returns and engineer certification for specified tobacco goods.
Registered manufacturers of specified tobacco and pan masala goods must register filling and packing machines on the common portal via FORM GST SRM-I within prescribed timelines, obtain autogenerated machine registration numbers, and report additions, disposals or amendments within twenty four hours. They must file a monthly production and inputs statement in FORM GST SRM-II by the tenth day of the succeeding month and upload Chartered Engineer certificates in FORM GST SRM-III for declared machines and any subsequent amendments. The notification prescribes detailed table-wise data requirements for machine specifications, production, inputs, power consumption and supporting documents.

Rescission of notification: prior administrative notification withdrawn effective from start of year, except actions previously done.
Rescission of Notification No.1487-F.T. is effected under Section 148 of the West Bengal Goods and Services Tax Act, 2017, withdrawing the earlier departmental notification dated 24th August, 2023, while expressly preserving the legal effect of things done or omitted before the rescission; the rescission is deemed effective from the first day of January and notes correspondence with a central notification.

HSN code harmonisation updates LPG tariff entries, aligning state GST Schedule with revised HSN and operative coding.
Amendment updates the HSN code entries for LPG in Schedule I at the 2.5% GST rate by substituting the entries at S. No. 165 and 165A with "2711 12 00, 2711 13 00, 2711 19 10", aligning the State notification with the updated HSN classification and deeming the change effective from 4 January 2024.

Extension of limitation period under section 73 allows additional time for recovery of unpaid tax and incorrect input tax credit.
Extension under section 168A enlarges the time limit for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised: for financial year 2018 19 up to 30th April, 2024, and for financial year 2019 20 up to 31st August, 2024. The notification partially modifies earlier departmental notifications and is deemed to have come into force from 28th December, 2023.

Income-tax rules amended: new electronic and paper filing modes and substituted ITR forms, effective 1 April 2024.
The Central Board of Direct Taxes amends rule 12(3) to prescribe specific modes for furnishing returns: audited persons must file electronically by digital signature or by electronic transmission with electronic verification; senior individuals using specified simple forms may file electronically by digital signature or EVC, by electronic transmission followed by Form ITR V, or by paper; other individuals/HUFs must file electronically by digital signature, EVC, or electronic transmission followed by Form ITR V. The amendment also substitutes ITR 2, ITR 3 and ITR 5 forms and takes effect 1 April 2024.

Tariff value fixation sets updated customs values for edible oils, metals and areca nut, affecting import valuation procedures.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, substitutes Tables 1-3 of Notification No. 36/2001-Customs (N.T.) to fix specified tariff values for various edible oils, brass scrap, areca nut, and defined forms of gold and silver. The amended tables list US dollar tariff values per metric tonne or per unit and include explanatory qualifiers for the scope and exclusions of precious metal entries. The notification takes effect from the stated commencement date and replaces prior tariff values in the principal notification.

Value Added Tax audit-report compliance receives deemed timely filing treatment for dealers in specified disaster-affected districts.
Tamil Nadu Value Added Tax audit-report compliance is extended for registered dealers with a principal or additional place of business in specified cyclone-affected or flood-affected districts. Audit reports for the financial year 2022-2023 furnished on or before 31 January 2024 are deemed to have been furnished within the prescribed time limit. The extension is implemented through a further proviso to rule 16-A(1) of the Tamil Nadu Value Added Tax Rules, 2007.

Notification amendment adjusts statutory cut off date and provides retrospective commencement under statutory authority after council recommendation.
The amendment substitutes the proviso's specified cut off date in the earlier notification with a later cut off date under the powers of section 128 of the Goods and Services Tax Act, following the Council's recommendation. The notification declares that the amendment is deemed to have come into force from the original earlier cut off date, giving the date substitution retrospective effect while leaving other terms of the original notification unchanged.

Revocation of cancellation of registration extended to allow applications until 31st August, amendment issued under section 148.
Amendment replaces the earlier terminal date in G.O.Ms No. 119 with the 31st day of August, 2023 for filing applications for revocation of cancellation of registration under the Telangana GST Act, 2017, made under section 148. The notification further declares the amendment to be deemed to have come into force from the 30th day of June, 2023.

Deadline extension: notification date substituted and given retrospective effect to the original commencement date.
Amendment substitutes the earlier specified cutoff date in G.O.Ms No.120 with a later date under powers of Section 148 of the Telangana Goods and Services Tax Act, 2017, on the GST Council's recommendation, and provides that the notification is deemed to have come into force from the original earlier date, thereby creating retrospective effect for the substituted date wording.

Tax collection at source: e commerce operators must restrict exempt unregistered sellers' sales and report supplies without collecting TCS.
Electronic commerce operators designated under section 52 must permit supplies by exempt persons only if an enrolment number is allotted on the common portal; must not allow inter State supplies by such persons; must not collect tax at source on those supplies; and must furnish details of such supplies in FORM GSTR 8. When multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.

Research institution approval under section 35 enables deduction eligibility for specified assessment years, retrospectively effective.
Approval is granted to M/s Prayoga, Bengaluru as an Other Institution in the category of University, College or Other Institution for Scientific Research under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with Income-tax Rules, thereby identifying the entity for tax deduction purposes related to scientific research. The notification is effective from publication, applied retrospectively to the previous year 2023-24, and is applicable for assessment years 2024-2025 through 2028-2029; the explanatory memorandum records no adverse effect from retrospective application.

Basic customs duty revision on cellular mobile phone parts imposes altered rates and clarifies input exemptions for manufacture.
The notification amends Notification No. 57/2017-Customs by substituting the BCD entry for S. No. 1 with ten percent, inserting S. No. 1A to grant nil BCD for inputs or parts for manufacture of goods at S. No. 1 subject to condition 1, and adding S. No. 6D-6J listing specified cellular mobile phone parts (covers, lenses, antennas, gaskets, sockets, screws, foams, films, conductive cloths, side key, etc.) with BCD rates of ten percent or nil and condition 1 applicability; it also omits certain items in S. No. 7 column (3).

Customs amendment: tariff description updated to include metal screws and SIM sockets; a related tariff entry is omitted.
The notification substitutes the item at serial entry 377, column (3), item (ii), to read: "Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone;" and omits serial entry 377B and its related entries from the Table, effected by the Central Government under powers conferred by the Customs Act and the Customs Tariff Act as necessary in the public interest.

GST rate amendment: Satellite launch services specified as taxable service under SGST notification, effective from notified date.
Substitution in Notification No. 12/2017 State Tax (Rate): the entry against serial number 19C, column (3) is replaced with "Satellite launch services." The amendment is made under the powers conferred by provisions of the Delhi Goods and Services Tax Act, 2017, on the recommendations of the Council and is effective from the notified commencement date; it references the principal notification and its prior amendment.

Jurisdiction of Central Tax officers expanded by inserting an additional tariff classification into the CGST notification governing allocation.
The Central Government, under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act, amends Notification No. 02/2017-Central Tax by inserting the figure and letter "411069," after "411060," in Table II, serial number 83, clause (ii), thereby modifying the specified tariff/classification entry that determines the scope of the notification.

Input tax credit refund clarified for imitation zari yarn made of polyester/plastic film, with retrospective applicability to October 2023.
An insertion to the Kerala GST notification classifies imitation zari thread or yarn made of metallised polyester film/plastic film and provides that this entry applies for refund of input tax credit only on polyester film/plastic film, with retrospective effect from 20 October 2023.

Exemption from State tax on reverse charge for supplies by Indian Railways following amendment excluding Railways from Central Government entry.
The Kerala Government amends G.O.(P) No.65/2017/TAXES by substituting the Table entry at Sl. No. 6, column 4 to read "Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority." The amendment removes Indian Railways from that Central Government entry and is declared to be effective from 20th October, 2023, under the powers of sub section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017.

GST exemption for millet flour powder with specified millet content, covering non prepackaged and non labelled supplies.
Kerala amends its SGST notification to insert an exemption for food preparations of millet flour, in powder form, containing at least seventy percent millets by weight and excluding pre packaged and labelled goods; the change is effected under state GST powers on council recommendation and given retrospective effect.

GST rate amendment: certain foodstuffs and industrial spirits reclassified and moved between tax slabs, effective retroactively.
Kerala's amendment places molasses (HS 1703) and pre packaged millet flour preparation (containing at least 70% millets by weight) into the 2.5% GST schedule, expands the 9% schedule to include the millet flour preparation and adds spirits for industrial use, omits Sl. No.1 from the 14% schedule, and makes these changes effective from 20 October 2023.