Extension of limitation for issuance of tax recovery orders under section 73 extends time limits for specified past financial years.
The Government, under section 168A of the Goa GST Act read with relevant Integrated and Union Territory GST provisions and on Council recommendation, partially modifies earlier notifications to extend the time limit under sub-section (10) for issuance of orders under sub-section (9) for recovery of tax not paid or short paid and recovery of input tax credit wrongly availed or utilised, with the notification deemed to have effect from a specified date in December 2023.

Packing machine registration: mandatory machine details, daily production and inputs records, monthly statement required under special procedure
Registered manufacturers of specified goods must furnish packing machine details (FORM SRM-I for existing, within 15 days for new registrations), report additional installations (FORM SRM-IIA) and removals (FORM SRM-IIB) within 24 hours, obtain unique IDs for machines, and submit prior production declarations in FORM SRM-IA. They must maintain daily inputs, waste and electricity records (FORM SRM-IIIA) and shift-wise machine and brand production registers (FORM SRM-IIIB), and file a consolidated monthly statement (FORM SRM-IV) by the tenth day of the following month. Supporting capacity certificates from a Chartered Engineer are required.

Anti-dumping duty: producer name change to Dongkuk Coated Metal Co. Ltd. updates the relevant import duty notification.
The designated authority found that a producer's corporate name change did not affect production, process, end-use, customer base or management and recommended updating the final findings. The Central Government, exercising powers under the Customs Tariff Act and anti-dumping rules, amended the earlier anti-dumping duty notification to substitute the producer's listed name with "Dongkuk Coated Metal Co. Ltd." in the notification table entry.

Extension of limitation period under section 73: time to issue recovery orders for specified past financial years extended.
The Government, under section 168A, extends the time-limit in sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73 to recover tax not paid or short paid, or input tax credit wrongly availed; extended up to 30 April 2024 for financial year 2018-19 and up to 31 August 2024 for financial year 2019-20.

Limitation extension for tax recovery under section 73: deadlines for issuing recovery orders extended for specified financial years.
Extends statutory time limits for issuance of orders for recovery of unpaid or short-paid tax and for recovery of wrongly availed or utilised input tax credit under the State GST Act, by exercising powers conferred by the State extension provision read with corresponding integrated and union territory GST provisions, and by partially modifying earlier state notifications to specify distinct extended cut-off dates for the listed financial years.

Sea cargo manifest compliance period extended under the transhipment regulations, continuing the specified arrangement until March 2024.
Sea Cargo Manifest and Transhipment compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the period specified in regulation 15(2) from 31 December 2023 to 31 March 2024. The amendment takes effect upon publication in the Official Gazette.

Extension of limitation period for issuance of recovery orders under section 73 allows later recovery action for specified years.
The Government extends the time limit for issuance of orders for recovery of tax not paid or short paid, or of input tax credit wrongly availed or utilized, by partially modifying prior Central Tax notifications: for the financial year 2018-19 up to 30th April, 2024, and for the financial year 2019-20 up to 31st August, 2024.

Free import policy extended for Urad and Tur under ITC(HS) Schedule 1 through 31 March 2025.
The Central Government amends Schedule 1 import policy entries to extend the Free import status for Urad [ITC(HS) 0713 3110] and Tur/Pigeon Peas [ITC(HS) 0713 60 00] under ITC(HS) 2022, revising the prior expiry to 31.03.2025 and preserving the Free import condition without adding licensing or quantitative restrictions.

Construction services including land value receive revised GST refund wording, excluding post-completion or post-occupation full-consideration transactions.
Delhi GST refund provisions are amended by replacing the opening reference to specified Schedule II services with construction of a complex, building or part thereof intended for sale, where consideration includes land or an undivided share of land. Transactions in which the entire consideration is received after the completion certificate, where required, or after first occupation, whichever is earlier, are excluded. The amendment takes effect from 20 October 2023.

Anti-dumping duty on wheel loaders from China imposed with differentiated producer-specific rates to counter dumped imports.
Imposition of anti-dumping duty on wheel loaders from China PR follows designated authority findings that dumped exports caused material injury to the domestic industry; the Central Government prescribes producer-specific ad valorem duties on CIF value, defines the subject goods and includes CBU and SKD while excluding CKD and components, sets technical concurrent exclusions and battery-operated exemptions, and specifies valuation and temporal application rules for the levy.

Specified person designation for pension fund links tax exempt investments to strict filing, reporting and governance conditions.
The Central Government specifies Ravenna Investments Holding B.V. as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified window, subject to conditions including timely return filing, submission of Form No. 10BBC, quarterly investment intimation in Form No. 10BBB, segmented accounting for exempt investments, continued regulation under Dutch law, exclusive use of earnings for beneficiaries, prohibition on borrowings for investments, and restrictions on operational participation in investees.

Anti dumping duty on gypsum boards/tiles imposed on imports from China PR and Oman, with producer specific rates.
Imposes anti dumping duty on imports of Gypsum Board / Tiles with lamination at least on one side from China PR and Oman, based on findings of dumping and material retardation to the domestic industry. The notification prescribes producer and country specific duty rates per metric ton in USD for named exporters and residual categories, applies for five years from publication unless amended, requires payment in Indian currency, and provides that the government's notified exchange rate as of the bill of entry presentation date will be used for conversion.

GST amendment tightens return filing time-bar, enables consent-based data sharing and increases e-commerce operator penalties.
The Act aligns the State GST law with central amendments, imposes a three-year statutory bar on furnishing outward supplies, returns, annual returns and operator statements subject to notified exceptions, revises assessment, refund and late-filing procedures including extended timelines and late fees, reconstitutes appellate tribunal arrangements, adjusts compounding and penalty provisions including enhanced e-commerce operator liability, and introduces consent-based sharing of taxpayer data via the common portal while providing protection from liability for the Government and portal.

Notification amendment updates paragraph reference and trade policy definitions, applying retrospectively to align state GST references with central instruments.
Amendment revises a Punjab GST notification by substituting a paragraph reference and replacing Explanation clauses to update the definitions of Foreign Trade Policy and Handbook of Procedures to the 2023 central instruments, and declares the amendment effective retrospectively from a prior commencement date.

Forward charge mechanism amended: eligibility now depends on starting under forward charge and not reverting to reverse charge.
The notification substitutes in Annexure III the phrase limiting applicability to supplies "during the Financial Year _________ under forward charge" with wording covering supplies "from the Financial Year ________ under forward charge and have not reverted to reverse charge mechanism," thereby making the temporal scope and continuous status under the forward charge mechanism the operative eligibility criterion; the amendment is effective from 27th July, 2023.

Classification change: Satellite launch services specified in GST notification, altering taxable services classification with retrospective effect.
The Punjab GST notification amends the table of taxable services by substituting the entry for serial number 19C to read "Satellite launch services." The amendment is made under powers granted by the Punjab Goods and Services Tax Act and related enabling provisions, and is declared to be effective retrospectively from 27th July, 2023, thereby formally altering the statutory schedule of taxable services.

Option to revert to reverse charge mechanism requires filing Annexure VI within the prescribed pre financial year window; effective retrospectively.
The notification amends the timing and documentation for a Goods Transport Agency's option to pay GST under forward charge and to revert to the reverse charge mechanism: the option or declaration to revert must be filed within a prescribed pre financial year window; an option to pay is deemed to continue for subsequent years unless the GTA files the prescribed declaration in the new window. Annexure V is revised for timing language and Annexure VI is inserted as the prescribed form to declare reversion, with the amendments effective from the stated commencement date.

GST scope amended: central government excluding ministry of railways now included with state, union territory and local authorities.
The notification substitutes the entry at S. No. 6, column 4 of the earlier Punjab GST notification with Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, expressly excluding the Ministry of Railways while including State Governments, Union territories and local authorities. The amendment is made under sub-section (3) of section 9 of the Punjab Goods and Services Tax Act, 2017 and is deemed effective from 20th October, 2023.

GST schedule amendment adds millet flour food preparation classification, changing tax coverage with retrospective effect.
The Punjab GST Schedule is amended to insert a new entry classifying "food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled" as a distinct Schedule item; the notification, issued by the Department of Excise and Taxation on Council recommendation, is effective retrospectively from 20th October 2023.

Passenger transportation by omnibus taxed unless supplied through an e commerce operator by a company, per state GST amendment.
The notification amends the state GST notification to exclude omnibus from the prior motor vehicle phrase, inserts a new clause treating transportation of passengers by omnibus as a separate taxable category except where supplied through an electronic commerce operator by a company, and adds an Explanation defining "Company" by reference to the Companies Act, 2013; the amendment is given retrospective effect from the stated commencement date.