Electronic commerce operator compliance for unregistered suppliers: enrolment-based supply control, no tax collection at source, and GSTR-8 reporting.
Special procedure is notified for electronic commerce operators handling supplies of goods made by persons exempted from registration. The operator must allow such supplies only where an enrolment number has been allotted, must not permit inter-State supplies, must not collect tax at source on those supplies, and must report the supplies in FORM GSTR-8. In multi-operator transactions, the operator who finally releases payment is treated as the relevant electronic commerce operator.

Electronic commerce operators face special GST procedure for composition taxpayers' goods supplies, including tax collection and GSTR-8 reporting.
Electronic commerce operators required to collect tax at source must follow a special procedure for supplies of goods made through them by composition taxpayers. The procedure bars inter-State supply of goods through the operator, requires collection and payment of tax at source under the Goods and Services Tax framework, and mandates furnishing supply details electronically in FORM GSTR-8 on the common portal. The notification applies from 1 October 2023.

GST amendment commencement notification sets different effective dates for specified ordinance provisions in Andhra Pradesh.
The Government of Andhra Pradesh appointed commencement dates for specified provisions of the Andhra Pradesh Goods and Services Tax (Amendment) Ordinance No. 10 of 2023. Sections 2, 3, 4, 6 to 13, and 20 to 23, excluding sections 14 to 19, were brought into force from 1 October 2023, while sections 14 to 19 were brought into force from 1 August 2023.

GST amendments reshape registration, filing limits, appellate structure, penalties, and retrospective Schedule III validation under Uttar Pradesh law.
Amendments are made to the Uttar Pradesh Goods and Services Tax Act, 2017 to align the State law with corresponding GST changes and to revise rules on registration, input tax credit, returns, refunds, assessment, appellate structure, penalties, compounding, and information sharing. The law introduces or modifies time limits and procedural conditions for filing outward supply details, returns, annual returns, and electronic commerce statements, generally subject to a three-year limit from the relevant due date, and updates provisions on cancellation, delayed refunds, and reassessment-related filing. It also restructures appellate provisions, revises penalty and compounding rules, inserts a data-sharing framework, and gives retrospective effect to specified Schedule III entries.

Customs duty exemption for exported onions limits payable duty above the prescribed rate, subject to later rescission.
Exemption reduces customs duty on exported onions by exempting any amount of duty above the prescribed rate for the tariff classification of onions, thereby capping the effective duty payable on such exports to the specified rate and relieving exporters from higher duty liabilities.

Export duty on onions imposed, creating immediate export restriction under the Customs Tariff Act notification.
A notification under section 8(1) of the Customs Tariff Act amends the Second Schedule to insert a tariff entry for onions and prescribes an export duty rate, while renumbering the existing first entry to accommodate the new provision, effectuating an immediate levy on the specified agricultural product through the statutory customs notification mechanism.

Annual return filing exemption applies to registered persons with turnover up to two crore rupees for 2022-23.
Registered persons whose aggregate turnover in the financial year 2022-23 is up to two crore rupees are exempted from filing the annual return for that financial year. The exemption is issued under the first proviso to section 44, on the recommendations of the Council, and is deemed to have come into force with effect from 31 July 2023.

Limitation on delayed GST filings: statutory bar on late returns and statements, subject to government exceptions and conditions.
The Act imposes a uniform limitation barring registered persons and operators from furnishing outward supply details, periodic returns, annual returns and operator statements after a period of three years from the due date, while permitting the Government, on Council recommendation and under prescribed conditions, to allow exceptions. It amends input tax payment language and supplier payment requirement, refines valuation exclusions and adds treatment for goods/services used for corporate social responsibility, restructures appellate bench terminology and tribunal designation, expands e commerce operator penalties for facilitation by ineligible suppliers, and inserts a new data sharing power for the common portal subject to supplier/recipient consent and a non liability clause for the Government and portal.

Extension of deadline by notification: original terminal date substituted and the amendment given retrospective commencement.
Amendment substitutes the terminal date in an earlier commercial taxes notification by replacing "30th day of June, 2023" with "31st day of August, 2023", extending the deadline. The change is made under section 128 of the Goods and Services Tax Act as an amendment to the prior departmental notification and the amending notification is deemed to have come into force with effect from the 30th day of June, 2023, giving the substitution retrospective effect.

Deadline extension for notified GST compliance: substitution of proviso deadline under Bihar GST Act with retrospective effect.
Amendment revises the proviso of Notification No. S.O. 132 (17 May 2023) by substituting the earlier deadline language with a later deadline; issued under section 128 of the Bihar Goods and Services Tax Act, 2017. The notification declares the amendment to have retrospective effect from the earlier cut-off date specified in the original proviso.

Extension of compliance deadline under Bihar GST notification, effected by amendment with retrospective commencement.
Amendment substitutes the deadline set out in the fourth proviso of Notification No. S.O. 131 (17 May 2023) with a later date, extending the prescribed period. The change is made under section 148 of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendation. The notification declares that it shall be deemed to have come into force from the earlier deadline, and includes administrative file reference and Gazette publication details.

Extension of deadline: notification date extended to 31st August 2023 with retrospective effect from 30th June.
Amendment substitutes the operative date in the earlier commercial taxes notification, replacing "30th day of June, 2023" with "31st day of August, 2023," and declares the notification to be deemed to have come into force from the 30th day of June, 2023, thereby giving the amended date retrospective effect.

Extension of statutory deadline: specified proviso's deadline extended and amendment treated as effective from original deadline.
Amendment substitutes the date in the seventh proviso of Notification No. S.O. 4 (dated 2 January 2018) to extend the prescribed deadline, and the amendment is declared to be deemed to have come into force from the original deadline date specified in that proviso.

Notification amendment: substitution of authorised officer entry, appointing Shri Ajay Kumar as Additional Commissioner of State Tax.
Amendment substitutes the serial no. (ii) entry in notification S.O. No. 173 (21 September 2017) to specify Shri Ajay Kumar as Additional Commissioner of State Tax (Appeal), Central Division, Patna, effected under the Governor's powers under section 96 of the Bihar Goods and Services Tax Act, 2017 by notification S.O. 231 dated 18 August 2023.

Transitional credit appeal procedure: manual filing allowed, no pre deposit required, acknowledgement issued in prescribed form.
Notification sets a special manual appeal procedure for orders under sections 73/74 MPGST Act: appeals must be filed in duplicate on ANNEXURE I within the time under Section 107 (computed from the later of this notification or the order), accompanied by relevant documents and a self certified copy of the order, signed as per rule 26(2). No deposit under Section 107(6) is required to file. Receipt of a compliant appeal triggers issuance of FORM GST APL 02 acknowledgement, and the Appellate Authority must issue an ANNEXURE 2 summary with its order. The notification is effective from 31 July 2023.

Annual return exemption for small registered persons with limited turnover for 2022-23, effective from late July 2023.
Exemption from filing the annual return is granted to registered persons whose aggregate turnover in the financial year 2022-23 does not exceed two crore rupees, relieving them of the obligation to submit the annual return for that financial year; the notification, issued by the Commissioner on the Council's recommendation, takes effect from 31 July 2023.

Valuation of residential accommodation revised: new employer-provided housing perquisite rules determine taxable value and furniture treatment.
The amendment substitutes rule 3 to prescribe computation of the value of residential accommodation as a perquisite: a table differentiates Central/State Government-provided accommodation, other employer-owned or leased accommodation, and hotel accommodation with distinct bases for unfurnished and furnished units; furniture cost or hire charges are added where applicable; employer-owned valuations use salary-percentage benchmarks by city category reduced by rent paid by the employee; leased accommodation uses the lower of actual lease rental or a salary benchmark reduced by employee-paid rent; hotel valuation uses the lower of a salary-linked fraction or actual hotel charges, with specified exclusions and provisos.

Screening Committee nomination updated: Additional Commissioner of State Tax replaces previous officer designation in state GST screening panel.
The Government nominates the Additional Commissioner of State Tax, Taxpayer Services Headquarters, as the officer in the State Level Screening Committee, substituting the designation "Joint Commissioner-1" in item (b) of the earlier notification issued under G.O.(P) No.115/2017/TAXES, effected under the authority of rule 123 of the Kerala Goods and Services Tax Rules and the corresponding sub rule of the Central Rules.

Deadline extension for GSTR-10 filing reduces late fee for delayed final returns during specified relief period.
The notification amends the prior notification by substituting the earlier final-return cutoff date with a later cutoff date, and declares the amendment to be deemed in force from the original cutoff date, thereby applying the revised deadline retrospectively; the measure is intended to reduce late fees for persons who file the final return in form GSTR-10 within the specified relief period following Council recommendations.

Amnesty scheme for deemed withdrawal of assessment orders extended to allow returns with interest and late fee
The notification substitutes the deadline of 30th June, 2023 with 31st August, 2023 and deems the amendment effective from 30th June, 2023. It implements an amnesty scheme allowing specified registered persons to secure deemed withdrawal of assessment orders issued under section 62 by furnishing the prescribed return on or before 31st August, 2023 and paying interest due under subsection (1) of section 50 and the late fee under section 47.