Return Due Date Extension for GSTR-3B November returns: due date extended to January for affected districts.
The Commissioner, exercising statutory extension power, extends the due date for furnishing returns in Form GSTR-3B for the November return period until the tenth day of January for registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar, thereby specifying the territorial scope and class of taxpayers covered and noting the notification's effective date in December.

Extension of GSTR-3B filing due date: deadline moved for specified Tamil Nadu districts for November return.
The Commissioner, under the statutory powers and on the recommendations of the Council, extends the due date for furnishing FORM GSTR-3B for November 2023 until the tenth day of January 2024 for registered persons whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in Tamil Nadu and who are required to furnish returns under the applicable return-filing provisions; the notification is effective from the twentieth day of December 2023.

HSN code harmonisation for LPG results in substituted tariff entries aligning supply classification under state GST.
Amends the earlier notification to substitute, in Schedule I, the entries for S. No. 165 and S. No. 165A with the HSN sequence "2711 12 00, 2711 13 00, 2711 19 10" to harmonise the HSN classification for Liquefied Petroleum Gas (LPG); the amendment is issued by the State Government on the Council's recommendation and takes effect from the notification date.

GST rate amendment substitutes tariff entries with specified HSN headings, with the change effective immediately.
The notification substitutes the entries at the specified serial numbers in Schedule I by inserting "2711 12 00, 2711 13 00, 2711 19 10" in the relevant rate column, and declares the amendment to have immediate effect.

Notification correction renames a previously issued notification to an amended identifier and updates the Gazette reference.
Corrigendum states that the income-tax notification originally published as Notification No. 89/2023 shall be read as Notification No. 89A/2023, referencing its Gazette publication and the Ministry of Finance (Department of Revenue) notification series; the amendment is administrative and limited to citation and numbering.

Investment in financial products by non-residents: notified activity when routed through IFSC Unit and Offshore Banking Unit.
Notification classifies investment in a financial product by a non-resident, made pursuant to a contract entered into by a capital market intermediary that is a Unit of an International Financial Services Centre, as a notified activity where the income from the investment is received in the non-resident's account maintained with the Offshore Banking Unit of that IFSC, and defines the key terms by reference to the IFSC Authority regulations and the Special Economic Zones Act.

Online money gaming tax compliance rules expanded with new registration, valuation, invoicing, and return-filing requirements.
Uttar Pradesh Goods and Services Tax Rules were amended to provide registration, valuation, invoicing, and return-filing provisions for overseas suppliers of online information and database access or retrieval services and online money gaming. The changes require declaration of PAN and territorial details before registration, prescribe the value of supply for online gaming and casino actionable claims, and mandate FORM GSTR-5A filing by the twentieth day of the succeeding month. The related registration and return forms were also revised to capture the type of supply, commencement details, URLs, tax declarations, amendments, interest, and other amounts.

GST rate amendment: substitution of tariff entries for certain Schedule I items, updating specified HS codes.
The Government amends Notification No. 1/2017 State Tax (Rate) by substituting the entries for serial numbers 165 and 165A in Schedule I with the tariff classifications "2711 12 00, 2711 13 00, 2711 19 10" under the authority of section 9(1) and section 15(5) of the Gujarat Goods and Services Tax Act, 2017, via Notification No. 01/2024 State Tax (Rate).

GST Rate Amendment substitutes tariff entries for specified fuel products, changing applicable state tax rate entry effective immediately.
The Governor, on the Council's recommendation under the Bihar GST Act, amends Notification No. 1/2017 by substituting the commodity code entries against serial numbers 165 and 165A in Schedule I (applicable to the lower rate) with "2711 12 00, 2711 13 00, 2711 19 10"; the amendment takes effect from the fourth day of January, 2024.

Exchange rate determination for customs: new import and export conversion tables effective early January, superseding prior notification.
Determination of exchange rates for specified foreign currencies for customs purposes, effective 5 January 2024, superseding the earlier notification dated 21 December 2023 except as to prior actions; distinct rates are prescribed for imported goods and export goods in Schedule I (per unit) and Schedule II (per 100 units) to be applied in customs valuation and related computations.

Taxation of online money gaming: platform operators deemed suppliers and liable for GST on cross-border and domestic supplies.
The Act amends the Maharashtra GST Act to define online gaming, online money gaming and virtual digital assets, designates betting, casinos, gambling, horse racing, lottery and online money gaming as "specified actionable claims," and deems persons who organize, operate or manage platforms for such supplies to be the supplier liable to pay tax, including supplies of online money gaming from outside India to persons in India.

Time-limit extension for GST recovery orders under section 73 regulates proceedings for unpaid tax and wrongly availed input tax credit.
Exercise of power under section 168A of the Andhra Pradesh Goods and Services Tax Act extends the time limit for passing orders under section 73 in respect of tax not paid or short paid and input tax credit wrongly availed or utilised. The notification, issued on the recommendation of the Goods and Services Tax Council, extends the period for specified financial years and modifies earlier time-extension notifications.

Extension of limitation period for recovery under GST allows later issuance of recovery orders for specified past financial years.
Extension of the time limit is provided for issuing orders for recovery of tax not paid or short paid and for reversal of input tax credit wrongly availed or utilised under the recovery provisions of the Tripura State GST law, by amending earlier notifications to lengthen the period within which such orders must be issued in relation to specified past financial years.

GST schedule amendment substitutes tariff codes for specified entries, altering taxable classification effective from early January.
The Government of Meghalaya, under sections 9(1) and 15(5) of the Meghalaya Goods and Services Tax Act, 2017, substitutes the column entries for S. No. 165 and S. No. 165A in Schedule I (2.5%) with tariff codes 2711 12 00, 2711 13 00 and 2711 19 10, thereby changing the schedule entries' classification at the stated rate; the amendment takes effect from 4 January 2024.

Import Prohibition on specified screws allows imports above a prescribed CIF value per kg to remain free.
Imports of screws under specified HS codes are reclassified from Free to Prohibited, with an exception that imports are Free if the CIF value meets or exceeds a specified per kilogram threshold; all imports remain subject to Policy conditions no. 2 and no. 3 of the Chapter.

Extension of limitation period for recovery of unpaid tax and wrongly claimed input tax credit under GST.
Extension of the limitation under sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73-relating to recovery of tax not paid, short paid, or 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, effected under powers conferred by section 168A of the Manipur Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 by Notification No. 26/2023 State Tax.

SGST rate amendment: Schedule I entries substituted to list specific tariff classifications, effective early January.
The government, under sub section (1) of section 9 and sub section (5) of section 15 of the Sikkim GST Act, substitutes in Schedule I (2.5%) the entries at S. No. 165 and 165A in column (2) with tariff classifications "2711 12 00, 2711 13 00, 2711 19 10," effective from 4 January 2024.

CGST rate amendment updates tariff classification entries and alters central tax treatment for specified petroleum product headings.
Amendment to the CGST rate schedule substitutes the column (2) entries at two serial numbers in Schedule I (2.5%), replacing existing tariff classifications for specified petroleum crude oil headings; the change is limited to substitution of those entries in Notification No. 1/2017-Central Tax (Rate) and takes effect from the fourth day of January, 2024.

IGST tariff amendment under section 5(1) replaces specified tariff headings, coming into force on 4 January 2024.
Notification No. 01/2024 substitutes the entries against Serial Nos. 165 and 165A in Schedule I 1[5] with the entry "2711 12 00, 2711 13 00, 2711 19 10" under the powers of sub section (1) of section 5 of the IGST Act; the amendment takes effect from 4th January 2024 and is issued on the recommendations of the Council.

UTGST rate amendment: substitution of tariff entries alters classification and applies under the UTGST rate schedule.
The Central Government amends the UTGST Rate notification to substitute the tariff entries against Serial Nos. 165 and 165A in Schedule I with "2711 12 00, 2711 13 00, 2711 19 10" thereby altering the classification basis for goods attracting the 2.5% UTGST rate; the amendment is issued under section 7(1) of the Union Territory GST Act and takes effect from the stated commencement date.