Extension of GSTR-3B filing deadline for taxpayers in specified Tamil Nadu districts to late December.
Extension of the due date for furnishing FORM GSTR-3B for November 2023 is granted for registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram, moving the deadline to the twenty-seventh day of December, 2023, under powers conferred by the Central Goods and Services Tax Act, 2017 and pursuant to the Council's recommendation.

Online gaming taxation rules expand supplier liability and registration obligations under the Uttar Pradesh GST amendment.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 aligns the State GST law with Central GST amendments and regulates online gaming and specified actionable claims. It inserts definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and deems a person organising or arranging supply of specified actionable claims, including through a digital or electronic platform, to be a supplier liable under the Act. The amendment also extends registration obligations to suppliers of online money gaming from outside India to persons in India.

Safe harbour for intra-group loan interest updated: new reference rate benchmarks and credit rating spread tiers ensure rate compliance.
Amendments redefine intra-group loan to exclude loans from financial institutions and open-ended facilities, revise treatment of income and loss on transfer of non-depreciable assets, and replace the foreign currency intra-group loan safe harbour with a tiered interest schedule. The schedule requires interest not less than the relevant currency reference rate as of the prescribed date plus credit rating based spreads that vary by aggregate loan exposure, and an Explanation specifies the benchmark reference rates and rules for determining applicable credit ratings.

Exchange Rate Adjustment for Norwegian Kroner alters import and export conversion rates under Customs Act.
The Central Board of Indirect Taxes and Customs, exercising powers under the Customs Act, substitutes the entry for Norwegian Kroner in Schedule I of Notification No. 90/2023 CUSTOMS (N.T.), prescribing distinct conversion rates for imported goods and for exported goods. The substitution is effected by Notification No. 92/2023 Customs (N.T.) and takes effect from the specified effective date, requiring application of the revised exchange rates in customs valuation and related customs procedures.

Special Additional Excise Duty revised on petrol and diesel; amendment substitutes the per litre rate and takes effect on a specified date.
Amends the Special Additional Excise Duty table in Notification No. 04/2022-Central Excise by substituting the entry in column (4) against S. No. 2 to a specified per litre duty; amendment issued under the Central Excise Act and the Finance Act and to take effect on the stated date.

SAED rate revision on petroleum crude alters specified tariff entries and takes effect shortly under amended central excise notification.
The Ministry of Finance amends Notification No. 18/2022 Central Excise to revise SAED entries: substituting in the Table, for S. No. 1 column (4) "Rs. 1300 per tonne" and for S. No. 2 column (4) "Rs. 1 per litre". The amendments are made under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, and shall come into force on the 19th day of December, 2023.

Tax rule amendment adds POWERGRID Infrastructure Investment Trust units as a permitted form of investment under income-tax rules.
Amendment to the Income-tax Rules inserts a clause in Rule 17C specifying that investment by way of acquiring units of POWERGRID Infrastructure Investment Trust is a permitted form of investment, effected by a CBDT notification under the board's rulemaking power and coming into force on publication in the Official Gazette.

GSTR-3B return filing deadline for November 2023 is extended for eligible registered persons in specified Tamil Nadu districts.
The due date for furnishing FORM GSTR-3B for November 2023 is extended to 27 December 2023 for registered persons having their principal place of business in Chennai, Tiruvallur, Chengalpattu or Kancheepuram districts of Tamil Nadu. It applies to persons required to file returns under section 39(1) read with rule 61(1)(i) of the Tamil Nadu Goods and Services Tax Rules, 2017.

Notification abeyance: prior GST notification placed in abeyance, effective from December, pending further notice, administrative action.
Notification keeps Notification No. 02/2023-C.T./GST dated 10.11.2023 in abeyance until further notification, citing public interest, and declares the measure deemed to have come into force from 1 December 2023, issued by the Commissioner of State Tax.

Exemption from annual return filing for small registered persons in 2022-23 now effective from late July.
Exempts registered persons whose aggregate turnover in FY2022-23 up to two crore rupees from filing the annual return for that year under the statutory proviso, by Commissioner's notification issued on the Council's recommendation; the exemption is deemed effective from 31 July 2023.

Special appeal procedure for transitional credit appeals: manual filing, no deposit precondition, acknowledgement and summary required.
Special appeal procedure under Section 107(2) PGST Act regulates manual filing in duplicate of appeals against orders under Sections 73/74 concerning transitional credit claims in the form at ANNEXURE-1, deemed filed only upon issuance of FORM GSTAPL-02 acknowledgement; time for filing is from the later of the notification date or order date, prior appeals deemed compliant, no deposit required as pre condition, and the Appellate Authority must provide an ANNEXURE-2 summary with its order.

Amendment to notification extends deadline by substituting the applicable date and deems it effective retrospectively.
The amendment replaces the earlier date "30th day of June, 2023" with "31st day of August, 2023" in the cited notification, extends the applicable deadline, and declares the amendment to be deemed effective from the 30th day of June, 2023, thereby giving the change retrospective effect.

Notification amendment extends statutory deadline and declares retroactive effectiveness to the earlier operative date specified.
Amendment substitutes the proviso date from 30th June 2023 to 31st August 2023, extending the deadline set in the earlier notification. Issued under section 128 of the relevant GST Act, the notification declares the amendment to be deemed effective from 30th June 2023, giving the substitution retroactive effect.

Extension of statutory deadline: notification substitutes an earlier deadline with a later date and deems it retroactive.
Amendment under section 148 substitutes the earlier cut off date in Notification No. S.O. 68/P.A.5/2017/S.148/2023 with a later cut off date, and declares that the amendment is deemed to have come into force on and with effect from the original earlier cut off date, thereby creating retrospective effect for the substituted deadline.

Extension of statutory deadline: notification date substituted and deemed to operate from the original effective date.
Amendment substitutes a later specified date for the original specified date in Notification No. S.O. 67/P.A.5/2017/S.148/2023, thereby extending the deadline set by that notification. Issued under statutory executive authority on public interest grounds, the amendment is expressly deemed to have come into force from the original effective date of the prior notification, giving the substitution retrospective effect.

Extension of compliance deadline: deadline substituted and the amendment given retrospective effect to the earlier date.
The notification amends an earlier Punjab GST notification by substituting the seventh proviso deadline "30th day of June, 2023" with "31st day of August, 2023" and declares that the amendment shall be deemed to have come into force on and with effect from the 30th day of June, 2023.

Special Economic Zone notification: Shayampet area notified and Approval Committee constituted; zone deemed Inland Container Depot.
The Central Government notifies specified land in Shayampet Village, Geesugonda Mandal, Warangal District as a Special Economic Zone after granting a letter of approval under the SEZ Act, lists the survey numbers and aggregated area, constitutes an Approval Committee with specified ex officio members and a developer representative as special invitee, and appoints the effective date from which the zone shall be deemed an Inland Container Depot under the Customs Act.

Corporate guarantee valuation for related parties is prescribed alongside revised attachment limits, registration cancellation forms, and compliance reporting requirements.
Corporate guarantee services supplied to a related person for a banking company or financial institution are valued at one per cent of the guarantee amount or actual consideration, whichever is higher. The amendments also replace an order with an intimation under rule 142(3), impose a maximum one-year operation for provisional attachment unless released earlier, revise registration cancellation and compliance forms, include One Person Companies in registration, and update GST practitioner enrolment qualifications.

Tariff value fixation updated for edible oils, metals, and areca nut, altering customs valuation and import assessment.
Fixation of tariff values by substituting Tables 1-3 in the principal Customs notification, setting US dollar tariff values for edible oils, brass scrap, areca nut, and specified forms of gold and silver, with values expressed per metric tonne or appropriate smaller units and explanatory notes delimiting included and excluded forms; the amendment updates the import valuation framework and declares its date of effect.

Export certification requirement: food supplements with botanicals to EU/UK must carry official lab-backed certificates from designated authorities.
Export of food supplements containing botanicals to the EU and UK must be accompanied by an official certificate issued by designated competent authorities. Certificates will be issued either by the Export Inspection Council/Export Inspection Agencies based on satisfactory analytical test reports from EIC-approved laboratories, or by SHEFEXIL based on satisfactory analytical test reports from NABL-accredited laboratories approved for ETO testing, as required under the amended ITC(HS) Export Policy.