Transitional credit appeal procedure waives pre deposit and mandates manual filing with acknowledgement and prescribed annexures.
Special procedure prescribes manual filing in duplicate of appeals against orders on transitional credit using Annexure 1 within prescribed time computed from the later of the order or this notification; appeals filed earlier are deemed compliant. No pre deposit is required. Appeals must include relevant documents and a self certified copy of the order and be signed per the Rules. Acknowledgement (FORM GST APL 02) is issued when requirements are met and the appeal is treated as filed only upon that acknowledgement. The Appellate Authority must issue a summary in Annexure 2 with the appellate order.

Tariff value fixation updates affecting edible oils, brass scrap, areca nut, gold and silver; new schedule replaces prior tables.
Amendment to the customs non-tariff schedule substituting revised TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for listed imported goods. The substituted tables specify updated tariff values for edible oils (various palm and soybean oils), brass scrap, areca nut, and specified forms of gold and silver, including explanatory scope limitations for certain entries. The notification takes effect from 15th August, 2023 and references the principal notification and its recent amendment.

Extension of filing deadline: Goa substitutes 30 June deadline with 31 August, effective retroactively from 30 June.
The Government of Goa substitutes the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023" in the earlier notification issued under the Goa Goods and Services Tax Act, 2017, and declares that this notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Deadline extension for a State GST proviso: substitution of the cutoff date with retrospective effect declared.
Amendment substitutes the proviso cutoff date in an earlier State GST notification with a later date, extending the applicable period; it is declared to be deemed to have come into force from the original cutoff date it replaces.

Notification amendment extends the GST compliance deadline to 31st August with retrospective effect under section 148.
Amendment replaces the date "30th day of June, 2023" in an earlier Goa GST notification with "31st day of August, 2023", issued under the authority of section 148 of the Goa Goods and Services Tax Act, 2017, and declares the amendment deemed to have come into force from the 30th day of June, 2023.

Extension of filing deadline: Goa GST notification deadline extended to end of August, changing the prior June deadline.
Amendment substitutes the earlier prescribed deadline in the Government Notification of 12 May 2023 with a later date, thereby altering the operative timeline for the Goa Goods and Services Tax administrative requirement. The notification also declares that the amendment shall be deemed to have come into force from the earlier prescribed date, applying the substituted timeline retrospectively to the commencement of the prior notification.

Extension of deadline: amendment substitutes 30 June 2023 with 31 August 2023, effective retrospectively.
The Government amends the seventh proviso of Notification No. 38/1/2017-Fin(R&C)(38)/323 (12 January 2018) by substituting the date "30th day of June, 2023" with "31st day of August, 2023." The amendment is enacted under section 128 of the Goods and Services Tax statute on Council recommendation and is deemed to have come into force with effect from 30th June, 2023.

Special additional excise duty on diesel exports increased, raising export levy under government amendment effective mid-August.
The Central Government has amended Notification No. 04/2022 Central Excise to increase the special additional excise duty on diesel exports by substituting the tariff Table entry for diesel with a higher per litre levy. The change is a targeted amendment to the principal notification and takes effect the day after publication, applying the new export levy from that effective date.

Special Additional Excise Duty increase on petroleum crude and aviation turbine fuel takes effect altering specified rates.
The Central Government amends Notification No. 18/2022-Central Excise by substituting tariff entries: petroleum crude rate replaced with "Rs. 7,100 per tonne" and aviation turbine fuel export rate replaced with "Rs. 2 per litre." The amendment is published as Notification No. 26/2023-Central Excise and comes into force on 15 August 2023.

Extension of compliance deadline: prior notification deadline extended to a later date and deemed effective from original deadline.
Amendment substitutes the earlier deadline of 30th June 2023 with 31st August 2023 in the cited finance department notification, thereby extending the operative cut off date under that notification. The amendment is issued under state GST powers and is deemed to have come into force retrospectively from the original deadline date.

Date extension for notification: deadline substituted to 31st August 2023 and deemed effective from 30th June 2023
The notification amends the seventh proviso of the principal notification by substituting the previously prescribed date with a later date, thereby extending the deadline specified in that proviso; the amendment is deemed to have come into force from the earlier prescribed date.

Extension of statutory deadline: notification postpones prior cutoff and deems the change effective retrospectively.
The notification amends a prior GST notification by substituting the earlier cutoff date with a later cutoff date and declares that this amendment shall be deemed to have come into force from the original cutoff date, thereby giving the substitution retrospective effect under the State GST notification framework.

Deadline extension for a GST notification extends the compliance period and applies retrospectively from the prior effective date.
The amendment substitutes the proviso date in Notification No. F.1.11(91)-TAX/GST/2023, replacing "30th day of June, 2023" with "31st day of August, 2023," issued under section 128 of the Tripura State GST Act on the Council's recommendation and is deemed to have come into force with effect from the 30th day of June, 2023.

Extension of GST deadline: date substituted to 31st August, effective retrospectively from 30th June notification
The State Government substitutes the deadline in the principal Tripura GST notification from the 30th day of June, 2023 to the 31st day of August, 2023 under section 128 of the Tripura State Goods and Services Tax Act, 2017, and declares that this amendment shall be deemed to have come into force with effect from the 30th day of June, 2023.

Beneficial ownership disclosure required: FPIs must provide information on owners and controllers as specified periodically.
The amendment replaces the fixed twenty five percent ownership benchmark in regulation 4(f) with the threshold prescribed under sub rule (3) of rule 9 of the Prevention of Money laundering (Maintenance of Records) Rules, 2005, and adds to regulation 22 an obligation on FPIs meeting regulator specified criteria to provide information or documents about persons with any ownership, economic interest or control in the FPI, to be submitted in the manner specified by the regulator.

Time bar for GST filings restricts late submission of returns and statements, with limited notified exceptions and sanctions.
The Act institutes three year time bars for furnishing outward supply details, returns, annual returns and operator statements, while allowing government notifications to permit exceptions; it empowers the Government to specify registration exemptions on Council recommendation; revises assessment timelines and late filing with an additional late fee and continuing interest or late fee liabilities; streamlines the appellate tribunal structure under the Central Act; imposes penalties on electronic commerce operators for facilitating supplies by unregistered or ineligible persons or for incorrect statement details; and provides for consent based sharing of taxpayer information via the common portal with prescribed safeguards.

Exemption from specified income: state pollution control board's listed receipts exempted subject to non commerciality, unchanged activities and prescribed tax filing.
Notification under section 10(46) declares State Pollution Control Board Odisha exempt in respect of specified incomes: regulatory charges, penalties and levies, grants in aid (including as nodal agency), contributions for studies and research, miscellaneous receipts (sale of scrap, sale of assets profit, RTI fees, forfeiture of bank guarantees, tender/examination/analysis/consultant fees) and interest on these receipts, subject to conditions of non commerciality, unchanged activities/income nature, and filing returns per clause (g) of section 139(4C).

Income-tax exemption under clause 10(46) granted to Chandigarh construction workers welfare board; specified cess, contributions and interest exempt.
Exemption under clause (46) of section 10 is accorded to the Chandigarh Building and Other Construction Workers Welfare Board for specified receipts: cess proceeds, beneficiary contributions and registration fees, and interest earned thereon, subject to conditions that the Board shall not engage in commercial activity, its activities and the nature of specified income remain unchanged, and it files returns as required by clause (g) of sub-section (4C) of section 139; the notification is given retrospective effect for the stated assessment years.

Annual return exemption for small registered persons relieves eligible taxpayers from filing for the specified financial year.
Exempts registered persons whose aggregate turnover in the relevant financial year does not exceed two crore rupees from the requirement to file the annual return for that financial year, under the authority of the first proviso to section 44 of the Maharashtra Goods and Services Tax Act, 2017, by Commissioner's notification issued on the Council's recommendation.

Extension of compliance deadline: state GST notification deadline extended and applied retrospectively to the prior effective date.
The state notification amends Notification No. 08/2023-State Tax dated 10th April, 2023 by substituting the earlier deadline of the 30th day of June, 2023 with the 31st day of August, 2023. Issued under section 128 of the Himachal Pradesh GST Act on GST Council recommendation, the amendment is deemed to have come into force with effect from the 30th day of June, 2023.