GST rate amendment updates feed classifications and adds husk of pulses and concentrate entries, altering taxable goods coverage.
The State GST rate schedule is amended to substitute S. No. 102's description to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements, additives, wheat bran and deoiled cake (other than rice bran), and to insert S. No. 102C covering husk of pulses including Chilka and concentrates (chuni or churi, Khanda); the amendment takes effect from 1 January 2023.

Commencement of Telangana GST Amendment: notified sections declared to come into force by state notification under empowering provision.
The Government, invoking the empowering clause of the Telangana Goods and Services Tax (Amendment) Act, appoints an appointed date on which the listed provisions shall come into force, identifying sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 14 and 15 of the Amendment Act as those to be brought into effect.

Amendment to GST rules revises Authority functions, omits specified procedural rules and redefines 'Authority' in rules.
Telangana amends the GST Rules effective 1 December 2022: Rules 122, 124, 125, 134 and 137 are omitted; Rule 127's marginal heading is changed from "Duties" to "Functions" and its text is revised to state that the Authority shall discharge specified functions; and the Explanation after Rule 137 substitutes clause (a) to define "Authority" as the Authority notified under the Act.

GST filing period amendment: Form GSTR-9 references extended to April-October 2022 with filings allowed up to 30 November.
Amendment revises instructions to Form GSTR-9 by replacing references to April-September, 2022 with April-October, 2022 and specifying that returns for that extended period are to be filed up to 30th November, 2022. Substitutions are made in paragraph 7 and in the Table entries against serial numbers 10, 11, 12 and 13 to reflect the extended period and uniform filing deadline.

Rescission of refund-application classification removes prior notification and affects entitlement under GST law.
The State Government, exercising powers under section 148 of the Telangana Goods and Services Tax Act, 2017, rescinded the earlier notification that specified the class of persons eligible to apply for refund of tax paid on inward supplies, thereby annulling that administrative specification and preserving actions completed or omitted before the rescission.

Input tax credit reversal required where recipient fails to pay supplier; credit re availment permitted on subsequent payment.
The amendments add non furnishing of returns as grounds for registration action, remove reliance on the inward supply return, require reversal of input tax credit and interest where recipients do not pay suppliers within the prescribed time, permit re availment of credit upon subsequent payment, omit several forms and rules tied to the prior reconciliation process, and modify refund and automated communication language to align adjustments and reversals with the consolidated monthly return framework.

Registration exemption for suppliers through e-commerce operators with portal-validated PAN enables enrolment-based trading.
Specifies a conditional exemption from obtaining registration under the State GST Act for persons supplying goods through an electronic commerce operator required to collect tax at source, where such persons have turnover below the State registration threshold, subject to restrictions on inter-State supplies, single-State supply through an electronic commerce operator, possession and validation of a Permanent Account Number on the common portal, grant of a single enrolment number per State, prohibition on supply without that enrolment number, and automatic cessation of the enrolment number upon grant of formal GST registration.

Account Aggregator designation permits consent-based sharing of GST information via the common portal under the data-sharing framework.
Notification designates Account Aggregator as a system with which the common portal may share information on the basis of consent under section 158A of the Gujarat Goods and Services Tax Act. The notification becomes effective from the stated commencement date and explains that an Account Aggregator is a non-financial banking company undertaking Account Aggregator business in accordance with the NBFC-Account Aggregator Directions and applicable policy directions.

Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity; a prior entry omitted.
The notification amends the State GST rate schedule by inserting an explanation to Sl. No. 12 clarifying that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity as his own residence and not on account of the proprietorship concern; additionally, Sl. No. 23A and its related entries are omitted.

Special procedure for pan masala and tobacco manufacturers mandates machine reporting, daily records and monthly statements on the portal.
Special procedure is prescribed for registered persons engaged in manufacturing specified pan masala and tobacco-related goods, requiring reporting of packing machines, production-capacity declarations, daily records of inputs, waste, electricity use and production, and a monthly statement on the common portal. Existing manufacturers must furnish machine details in FORM SRM-I, additional machines in FORM SRM-IIA, removed machines in FORM SRM-IIB, prior capacity declarations in FORM SRM-IA, and maintain forms SRM-IIIA, SRM-IIIB and SRM-IV for operational compliance.

Appeal procedure for transitional credit orders: manual filing without pre deposit, acknowledgement required, appellate summary issued.
Appeals against orders under sections 73 or 74 for TRAN 1/TRAN 2 claims must be filed manually in duplicate on ANNEXURE 1 within the statutory timeframe computed from the later of the order date or this notification; pre deposit is not required. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised signatory under rule 26(2). The Appellate Authority issues FORM GST APL 02 acknowledgement upon receipt, and the appeal is deemed filed only when that acknowledgement is issued. The Appellate Authority shall also issue an order summary in ANNEXURE 2.

Amendment to GST notification updates Foreign Trade Policy definitions, affecting supply of gold by nominated agencies.
This amendment revises a West Bengal GST notification to substitute the opening paragraph reference from paragraph 4.41 to 4.40 and replaces Explanation clauses (a) and (b) with updated definitions: clause (a) defining "Foreign Trade Policy" as the Foreign Trade Policy, 2023, and clause (b) defining "Handbook of Procedures" as the Handbook of Procedure as notified by the Government of India; the amendment is effective from 27th July, 2023.

SGST rate amendment reduces tax on specified goods, adding snack pellets, fish soluble paste and LD slag to lower-rate schedules.
Amendment to SGST notification No. 1125-F.T. inserts un fried/un cooked snack pellets, fish soluble paste, Linz Donawitz (LD) slag, and imitation zari thread into Schedule I; substitutes the Schedule II description for metallised yarn; and amends Schedule III to add unfried snack pellets and carve out LD slag from the slag entry, with the notification deemed to be in force from 27th July, 2023.

Forward charge declaration broadened to cover supplies remaining under forward charge and not reverted to reverse charge.
The declaration in Annexure III for Goods Transport Agency providers is amended by substituting the phrase "during the Financial Year_____ under forward charge" with "from the Financial Year_____ under forward charge and have not reverted to reverse charge mechanism", thereby altering the representation required as to the charging basis of supplies. The amendment to notification No. 1137-F.T. is effective from 27th July, 2023.

Satellite launch services exemption expands to cover both government and private providers, extending GST relief.
Amendment expands the scope of an existing GST notification to exempt Satellite launch services from tax irrespective of whether the service provider is a government entity or a private organization, substituting the Table entry at the relevant serial number with the operative description "Satellite launch services."

Reverse charge election window for Goods Transport Agencies fixed to a defined January-March pre-year period to govern GST liability.
The notification amends prior GST rules to fix the period for GTAs to elect forward charge or to revert to the reverse charge mechanism to the January-March window preceding the financial year, provides that a GTA's election to pay under forward charge continues for subsequent years unless the GTA files Annexure VI to revert within that window, prescribes the Annexure VI declaration form with a non revocability rule for the financial year, and makes related edits to table entries and Annexure V; effective 27th July, 2023.

GST rate notification amendment substitutes tariff entries for specified essential oils, applying to both registered and unregistered persons.
Substitutes Sl. No. 3A in the State Tax (Rate) notification with specified HSN entries (3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90) describing certain essential oils other than citrus (including peppermint and specified mints). The substituted entry applies to any un-registered person and any registered person and takes effect from the first day of January, 2023.

Voluntary delisting of non-convertible securities requires in-principle exchange approval, unanimous holder consent and trustee no-objection.
The inserted Chapter VIA prescribes a framework for voluntary delisting of listed non-convertible debt securities and non-convertible redeemable preference shares, specifying exclusions, procedural steps and timelines for seeking in-principle stock exchange approval, holder approval and debenture trustee no-objection, detailed disclosure obligations to exchanges and on issuer websites (including a disclaimer on loss of statutory investor protections), notice and e-voting requirements, events causing proposal failure, final application procedures, provisions for partial delisting across exchanges, and exchange monitoring and reporting of non-compliance.

Turnover threshold revised under GST, lowering eligibility and changing composition scheme applicability effective August notification.
Amendment reduces the turnover threshold for applicability of the specified Punjab GST notification by substituting the previous turnover expression with a lower one, effective from the 1st day of August, 2023, under the authority of sub rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017.

Late fee waiver for delayed final GST returns allows relief for returns filed between April and June 2023.
Waiver of late fee applies to 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; the waiver covers the portion of the late fee under section 47 exceeding five hundred rupees and is effected under section 128, with the notification deemed effective from 31 March 2023.