Extension of time limit for revocation of cancellation of GST registration allows affected registrants additional period to apply.
The Government of Kerala, on the GST Council's recommendation, amends a prior notification to extend the deadline for revocation of cancellation of GST registration for registrants whose registration was cancelled under clauses (b) or (c) of sub section (2) of section 29 and who failed to apply within the originally prescribed period; the amendment is effected under section 148 of the State GST Act and is declared to have retrospective effect to the original cut off date.

Late fee waiver for delayed GSTR-4 filings extended with an enlarged compliance window and retrospective effective date.
The amendment substitutes the terminal date in the sixth proviso of the earlier notification, thereby extending the cutoff for the waiver/reduction of late fee for non-furnishing of FORM GSTR-4; the amendment is deemed to have effect from the original terminal date. The relief applies where taxpayers furnish GSTR-4 for the specified earlier periods within the extended filing window commencing 1 April 2023 and ending on the substituted terminal date.

Advance Ruling Authority appointment: new member appointed to Kerala Authority for Advance Ruling replacing prior member.
The Government, under subsection (1) of section 96 of the Kerala State Goods and Services Tax Act, 2017 read with subsection (2) and rule 103, amends the prior notification constituting the Kerala Authority for Advance Ruling by substituting the entry at serial number 1 to appoint Smt. Rajeswari R. Nair, I.R.S., Additional Commissioner, Central Tax and Central Excise, in place of Smt. S.L. Sreeparvathy, I.R.S.

Late fee rationalization under GST: amnesty allows delayed GSTR-9 annual returns to be filed within an extended window.
Amendment substitutes the earlier proviso deadline with a later cut off date and declares the notification to be deemed effective from the original deadline. It provides for rationalization of late fee liability and an amnesty scheme permitting non filers of FORM GSTR 9 for specified past financial years to furnish returns within a designated filing window and avail the revised late fee treatment.

Rate of exchange for TDS on foreign currency: telegraphic transfer buying rate of State Bank of India on deduction date.
Rule 26 prescribes that for deduction of tax at source on income payable in foreign currency the rate of exchange shall be the telegraphic transfer buying rate of the foreign currency adopted by the State Bank of India, applied on the date tax is required to be deducted. The rule applies to payments to an assessee outside India, to a Unit in an International Financial Services Centre, and by such a Unit to an assessee in India, and includes definitions for key terms.

Exchange rate determination for customs: updated import and export conversion rates effective 18 August 2023.
The Central Board of Indirect Taxes and Customs, exercising powers under section 14 of the Customs Act, 1962, prescribes specified conversion rates of listed foreign currencies into Indian rupees for import and export goods effective 18 August 2023, superseding the earlier Notification No. 57/2023; rates are presented in Schedule I (per unit) and Schedule II (per 100 units), with a recorded substitution for the Turkish Lira and later supersession by a further notification.

Adjudication assignment for GST show cause notice affecting United Spirits Ltd. with designated officers appointed to adjudicate.
The Board, under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act, appointed officers listed in the Table to exercise the powers and discharge the duties of the officers shown in the Table with respect to the show cause notice issued to M/s United Spirits Ltd., thereby designating specific officers to adjudicate the notice described in the Table.

Territorial scope of GST redefined for specified Andhra Pradesh jurisdictions, updating district and mandal coverage and coastal waters.
The notification substitutes entries in Table II of Notification No. 02/2017-Central Tax, deeming the substitutions effective from the stated date, to redefine territorial coverage for three GST jurisdictions in Andhra Pradesh. The amendments restate the Guntur entry to include specified neighbouring districts, selected mandals of East Godavari and Tirupati districts, and adjoining territorial waters, the Tirupati entry to list constituent districts and specified mandals within Tirupati district, and the Visakhapatnam entry to enumerate included districts and specified mandals of East Godavari.

Delegation of powers: power to call for information under Tamil Nadu GST delegated to Additional and Joint Commissioners.
The Commissioner delegating powers under sub-section (3) of section 5 of the Tamil Nadu GST Act delegates the power to call for information (Chapter XXI, section 151) to Additional Commissioners, Joint Commissioners (Territorial), and Joint Commissioners (Intelligence), with the delegation coming into force immediately to permit those officers to exercise the statutory functions under the Act and rules.

Grievance redressal timeframe: twenty-one calendar days to resolve investor complaints; Board may designate corporate monitoring bodies.
The amendment mandates that specified regulated entities shall redress investor grievances promptly but not later than twenty-one calendar days from receipt of the grievance and allows the Board to recognise a body corporate for handling and monitoring the grievance redressal process in such time and manner as may be specified by the Board.

Sponsor group minimum holdings and stewardship code impose extended holding, nomination and lock in obligations for InvIT stakeholders.
The amendment defines sponsor group and Self-Sponsored Investment Manager, expands identification of sponsors to include sponsor groups, and prescribes time phased minimum collective unit holding requirements for sponsor(s) and sponsor group(s) with associated lock in and non encumbrance obligations. Sponsors and sponsor groups bear collective responsibility for formation and asset transfer representations, with trustee recourse for breaches. Conversion of an Investment Manager to a Self Sponsored Investment Manager is permitted only upon specified governance, distribution, creditworthiness and independence conditions and requires unitholder and trustee approvals and an exit option for dissenting unitholders.

Sponsor lock-in and Self Sponsored Manager rules revised, adding nomination rights for large unitholders and a stewardship code.
The amendment adds definitions for group entities of the Manager and Self-Sponsored Manager, grants unitholders meeting a ten percent threshold a board nomination right subject to recusal and adherence to a new stewardship code, restructures sponsor minimum unitholding into staggered locked-in tiers with a monetary cap and transitional rules, omits regulation 7A, and prescribes conditions and an exit option for conversion to a Self-Sponsored Manager alongside stewardship principles in Schedule IX.

Appointment of Whole Time Member: Executive Director elevated to SEBI membership for a fixed three-year term subject to earlier orders.
The Central Government appoints Shri Amarjeet Singh, Executive Director, as a Whole Time Member of the Securities and Exchange Board of India under the SEBI Act and related service rules, for a three-year term from assumption of charge or until further orders, as per the Ministry of Finance notification.

Appointment as Whole Time Member under SEBI Act - public servant appointed to SEBI for a prescribed term.
The Central Government has appointed Shri Kamlesh Chandra Varshney, Joint Secretary, Department of Revenue, as Whole Time Member of the Securities and Exchange Board of India under the SEBI Act and the Rules governing terms and conditions of service, for a specified period from assumption of charge or until further orders.

Notification correction: substitution of the word sixth with fifth in State Tax notification via formal corrigendum.
Corrigendum substitutes the word "sixth" with "fifth" in line 14 of Notification No. 12/2022 State Tax as published in the Gazette; the correction is issued by the Finance (Expenditure I) Department of the National Capital Territory of Delhi and promulgated in the name of the Lt. Governor.

Registration exemption for suppliers using electronic commerce operators subject to specified enrolment and PAN validation conditions.
Specifies an exemption from the registration requirement for persons supplying goods through an electronic commerce operator required to collect tax at source, provided their aggregate turnover does not exceed the State registration threshold and they do not make inter State supplies. Eligible persons must have a Permanent Account Number, declare PAN, business address and State on the common portal, obtain a validated enrolment number (no more than one per State), and must not supply through the operator without such enrolment; the enrolment lapses upon obtaining GST registration.

Account Aggregator enables consent-based sharing of GST portal information with notified systems under the tax data sharing framework.
Notification designates Account Aggregator as an authorised system with which the common GST portal may share taxpayer information on the basis of consent under the state tax statute, effective from the specified commencement date, and defines Account Aggregator as a non financial banking company operating under the prescribed regulatory framework for Account Aggregators.

Special procedural compliance for manufacturers: mandatory electronic machine registration, detailed production records, and monthly portal filing.
Notification prescribes a special procedural regime for manufacturers of the listed goods requiring electronic submission of details of filling and packing machines (generation of a unique ID for each machine), timely reporting of machine installations and removals, and filing of prior capacity declarations. It mandates daily inputs and machine-wise production registers at each place of business and requires a consolidated monthly statement summarising inputs, electricity consumption and production by brand and machine to be filed on the common portal in the prescribed format.

Appeal procedure under RGST Act: manual filing allowed without pre deposit, filing effective on acknowledgement issuance.
Procedure for appeals under section 73/74 RGST Act requires manual filing in duplicate on ANNEXURE 1 within time computed from this notification or the order date; prior appeals are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative. A manual acknowledgement in FORM GST APL 02 is issued when requirements are met and constitutes filing. Appellate Authority must provide an ANNEXURE 2 summary with its order showing transitional credit and post appeal amounts.

Commencement of GST amendment provisions: specified sections to come into force on designated dates by state notification.
Appoints commencement dates so that sections 2 to 24 (except sections 14 to 19) of the Rajasthan Goods and Services Tax (Amendment) Act, 2023 shall come into force on 1 October 2023, while sections 14 to 19 shall come into force on 4 August 2023, under the power of sub section (2) of section 1 of the Act; issued by the Finance Department, Government of Rajasthan, dated 16 August 2023.