Credit for TDS: electronic e Form requirement mandates filing, authentication, processing and forwarding procedures to claim TDS credit.
Rule 134 prescribes an electronic Application in Form No. 71 as the exclusive mode to claim credit under sub-section (20) of section 155 where tax on income returned in a relevant assessment year is deducted and paid in a subsequent year; Form No. 71 must be furnished electronically to the Principal Director General/Director General (Systems) or their authorised person with specified authentication, includes detailed tables and verification, and will be forwarded to the Assessing Officer, with the Systems authorities to prescribe procedural, security, archival and retrieval policies.

Manufacturer recordkeeping obligation: register packing machines and file daily machine, input and monthly production statements on the portal.
A special procedure mandates that registered manufacturers of the Schedule-listed pan masala and tobacco goods register packing machines on the common portal (FORM SRM-I / SRM-IIA / SRM-IIB) to obtain a unique machine ID, and maintain daily input, waste, electricity and shift-wise machine production records in FORM SRM-IIIA and FORM SRM-IIIB, with a consolidated monthly statement in FORM SRM-IV filed by the tenth day of the succeeding month; formats, supporting documents and timelines are prescribed, and the Schedule and definition of "brand name" govern scope.

Special appeal procedure allows filing appeals without pre-deposit and mandates manual submission with acknowledgement and annexures.
A special procedure allows a registered person or relevant officer to file appeals against orders under sections 73 or 74 concerning transitional credit by presenting a manual, duplicate appeal in the prescribed ANNEXURE I form, accompanied by relevant documents and a self certified copy of the order; no pre deposit is required. The Appellate Authority issues a manual acknowledgement in FORM GST APL 02 upon receipt, and must provide a summary of the appellate order in the ANNEXURE II format, with the notification effective from 31 July 2023.

Export permission for Non-Basmati White Rice to designated countries authorised through National Cooperative Exports Limited under Foreign Trade Act.
Export permission is granted for specified consignments of Non Basmati White Rice under the relevant tariff classification to three designated foreign markets, to be executed exclusively through National Cooperative Exports Limited (NCEL). The Directorate General of Foreign Trade, invoking powers under the Foreign Trade (Development & Regulation) Act and provisions of the Foreign Trade Policy, authorises NCEL to effect exports to the named destinations in accordance with an earlier notification.

SEZ land denotification excludes designated IT/ITES area for Domestic Tariff Area allocation, reducing the notified Special Economic Zone extent.
Special Economic Zone land comprising 2.10 hectares at Rachenahalli village is de-notified from an Information Technology and Information Technology Enabled Services Special Economic Zone. The de-notified land covers portions of Survey Nos. 26, 27, 35 and 36. The de-notification follows State approval, recommendation of the Development Commissioner, and satisfaction of statutory requirements. The excluded area is intended for allocation to a Domestic Tariff Area unit in the IT/ITES sector, leaving a resultant notified SEZ area of 24.1017 hectares.

Tax collection by electronic commerce operators requires blockage of inter-state supplies and TCS filing obligations.
The notification requires the Electronic Commerce Operator who must collect tax at source under section 52 to (i) prohibit any inter state supply of goods through it by persons paying tax under section 10; (ii) collect tax at source under section 52(1) on such supplies and remit it to the Government as per section 52(3); and (iii) submit details of those supplies electronically in FORM GSTR 8 on the common portal.

Appeal procedure under PGST Act: special filing rules waive pre-deposit, require manual form and acknowledgement issuance.
A special procedure requires appeals under section 107 against orders under sections 73 or 74 to be filed manually in duplicate on the prescribed Form, with filing time computed from the later of this notification or the order; appeals filed earlier are deemed compliant. The appeal must include relevant documents and a self-certified copy of the order signed as per rule 26(2); formal filing occurs upon manual acknowledgment (FORM GST APL-02). No pre-deposit is required as a condition of filing, and the Appellate Authority must issue a summary in ANNEXURE-2.

Perquisite valuation of residential accommodation expanded to include leased or rented accommodation provided by employer.
Corrigendum to Notification No. 65/2023 inserts the words "or taken on lease or rent" into line 1 of page 6 of the Gazette notification, to be placed after "where the accommodation is owned" and before "by the employer and the same accommodation is", thereby modifying the textual scope of the perquisite valuation provision for residential accommodation provided by an employer to an employee.

Exemption from annual return: registered persons below prescribed turnover threshold relieved from filing annual return for FY 2022-23.
A statutory exemption relieves registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed turnover threshold from filing the annual return under the Haryana Goods and Services Tax framework; the Commissioner of State Tax, on the Council's recommendation, issued an administrative notification granting this exemption for that financial year.

Special procedure for manufacturers requires machine registration, daily production records and monthly SRM reporting on the common portal.
Notification under section 148 of the Haryana GST Act prescribes that registered manufacturers of listed pan-masala and tobacco goods must electronically furnish packing/filling machine details in FORM SRM-I/IIA and removals in FORM SRM-IIB to obtain a unique machine ID; declare previously submitted production capacity in FORM SRM-IA; maintain daily inputs and electricity records (FORM SRM-IIIA) and daily shift-wise machine- and brand-wise production records (FORM SRM-IIIB); and submit a consolidated monthly statement in FORM SRM-IV by the tenth day of the succeeding month, with supporting capacity certificates and documents uploaded on the common portal.

Special appeal procedure under Haryana GST permits manual filing without pre-deposit and mandates acknowledgement and summary issuance.
The notification prescribes a special appellate procedure under the Haryana GST Act for appeals against orders under sections 73/74 pursuant to Circular No.182 and Supreme Court directions: appeals must be filed manually in duplicate on the ANNEXURE-1 form within prescribed time computed from this notification or the order date; no pre-deposit is required; appeals must include relevant documents and authorised signature; acknowledgement in FORM GST APL-02 is issued on compliance and appeals are treated as filed only upon such acknowledgement; Appellate Authority must issue an ANNEXURE-2 summary with its order.

Export permission for non-basmati white rice requires export duty paid before specified cutoff, allowing shipment if customs entry time verified.
Exports of non-basmati white rice are permitted where consignments were handed to Customs or entered the Customs Station and registered in electronic systems with verifiable date-and-time stamping before 21:57:01 hours on 20.07.2023, and where export duty was paid before that cutoff; eligible exports may proceed up to 30.10.2023 and references to "before this Notification" in Notification No. 20/2023 are to be read as before that date and time.

Anti-dumping duty on nylon fishing nets extended to curb dumping and circumvention via Malaysia, preserving remedial effect.
Imposition of anti-dumping duty on nylon fishing nets under tariff item 5608 11 10, originating in or exported from China PR and extended to imports involving Malaysia and other transshipment patterns, based on findings of continued dumping, circumvention via Malaysia, likelihood of recurrence of dumping and injury, and erosion of remedial effect. Duty is specified per kilogram in US dollars, effective from Gazette publication, payable in Indian currency; HDPE nets excluded and blends covered if 50% or more nylon by weight.

Valuation procedures set standards for determining fair market value and require approved valuers and standardized reports.
Rules provide a mechanism for approval and requisition of persons, entities or registered valuers by senior tax officers through application in Form No. 6C, require disposal of applications within six months and issuance of a Designated Approval Number; permit requisition of unapproved persons with recorded reasons and retrospective approval within thirty days. Valuation under subsection (9D) prescribes valuation bases: stamp-duty plus construction cost for immovable property, rule 11UA methods for jewellery and certain assets, and open market price where other methods are inapplicable; valuation reports must be submitted in Form No. 6CA with detailed methodology, assumptions and verification.

SIMS registration fee revised to a flat rate; registration process unchanged and automatic registration validity remain intact
Amendment revises the registration fee under the Steel Import Monitoring System (SIMS), replacing the previous CIF linked variable fee with a revised fixed registration fee for obtaining an automatic Registration Number; the requirement to submit advance online import information, the application window relative to expected arrival, and the automatic Registration Number validity remain unchanged, and the change takes immediate effect.

SCOMET export controls updated - listed items require prior export authorisation and transitional compliance steps.
The Notification amends Appendix 3 (SCOMET Items) to Schedule 2 of the ITC (HS) Classification, updating the list of controlled Special Chemicals, Organisms, Materials, Equipment and Technologies and confirming that export of listed items is permitted only against a prior export authorisation unless expressly exempted or prohibited; it requires posting the revised list on the DGFT portal, provides a transitional lead time before enforcement, and reiterates reporting, DTA SEZ supply rules, and DGFT permission for site visit or on site verification arrangements.

Deemed withdrawal of assessment orders if registered persons file pending returns and pay interest and late fee as required.
Assessment orders issued on or before the specified cutoff shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, if they furnish the pending return by the filing deadline and accompany it with payment of the interest and the late fee under the Act; this operates irrespective of any appeal filed or decided.

Revocation of cancelled GST registration allowed under special procedure after furnishing returns and paying due tax and charges, no further extension available.
A limited special procedure permits registrants whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who missed the section 30 revocation period to apply for revocation up to the notified cut-off only after furnishing returns due to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extensions are available, and the class includes persons whose appeals were rejected for delay.

Limitation extension for recovery of unpaid GST: time-limits for issuing assessment orders relating to prior years extended.
The Government, under section 168A of the Telangana GST Act, extends the time limit for issuance of orders for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised under the recovery provision of section 73, by fixing specified extended cut-off dates for three past financial years; the notification is made in partial modification of earlier G.O. Ms. orders and is deemed effective from a stated commencement date.

Late fee waiver for delayed GSTR 10 filings permits relief when final return is filed within the specified three month window.
The State Government, exercising powers under section 128 and on Council recommendations, waives the portion of late fee under section 47 in excess of five hundred rupees for registered persons who failed to furnish the final return in Form GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023.