Option to revert to reverse charge mechanism by GTA now exercisable in the designated pre financial year window; deemed continued unless declaration filed.
The notification amends the State GST rate notification to revise the timing and procedure for a Goods Transport Agency to elect to revert to the reverse charge mechanism. The permissible window to exercise this option is moved to the period from the first day of the preceding financial year until the thirty first day of March of that preceding year. An option by a GTA to pay under forward charge is deemed to continue for future years unless the GTA files the new Annexure VI declaration within that window to revert. Annexure V wording is revised and Annexure VI (a prescribed form) is inserted.

Approved settlement terms require the Panel of Whole Time Members to dispose specified settlement proceedings on agreed terms.
The amendment adds a sub regulation to Regulation 23 requiring the Panel of Whole Time Members to dispose of specified proceedings on the basis of approved settlement terms, thereby ensuring that proceedings initiated or proposed as specified proceedings are disposed by the Panel in accordance with negotiated or approved settlement terms.

Extension of assessment-year coverage: rule 10TD amended to include assessment year 2023-24, effective April 1, 2023.
Rule 10TD(3B) of the Income-tax Rules, 1962 is amended to substitute the phrase listing assessment years "2020-21, 2021-22 and 2022-23" with "2020-21, 2021-22, 2022-23 and 2023-24", extending the temporal scope. The amendment is effected under section 295 read with sub section (2) of section 92CB, named the Income-tax (Fifteenth Amendment) Rules, 2023, and is deemed effective from 1 April 2023, applying to assessment year 2023-24 relevant to previous year 2022-23.

GST notification amendment extends the operative date in a prior Uttar Pradesh SGST notification under the tax law.
Amendment to a prior Uttar Pradesh SGST notification substitutes the date "30th day of June, 2023" with "31st day of August, 2023" in the earlier notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is made in exercise of the power under Section 128 on the recommendation of the Council and is stated to operate retrospectively from 30 June 2023. The legal effect is confined to replacing the date reference in the earlier notification; no other substantive change is indicated.

GST notification amendment extends the proviso date and applies the change retrospectively from the earlier effective date.
The notification amends an earlier Uttar Pradesh Goods and Services Tax notification by substituting 31st August, 2023 for 30th June, 2023 in the proviso. It is issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the recommendations of the Council and is deemed to have come into force with effect from 30th June, 2023.

Extension of notification period under Uttar Pradesh SGST by substituting the cutoff date and giving retrospective effect.
The Uttar Pradesh SGST notification amends an earlier notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023." The amendment is made under the power to issue further changes and is deemed to have come into force from 30th June 2023, so the substituted date applies from that time onward.

GST notification amendment extends the specified date in the earlier Uttar Pradesh tax notification.
The Uttar Pradesh Goods and Services Tax notification is amended by substituting "30th day of June, 2023" with "31st day of August, 2023" in the earlier notification issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is made on the recommendation of the Council and is deemed to have come into force with effect from 30th day of June, 2023.

GST notification amendment extends the prescribed time limit in the sixth proviso and applies retrospectively from June 2023.
The Uttar Pradesh Goods and Services Tax notification amends the sixth proviso of the principal notification by substituting "30th day of June, 2023" with "31st day of August, 2023". The amendment revises the time limit contained in that proviso and is stated to operate retrospectively from 30 June 2023. It is issued under Section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the recommendation of the Council.

Reference correction in state tax-rate notification clarifies Foreign Trade Policy and Handbook of Procedures and their applicability
The notification amends the principal state tax rate notification by correcting a paragraph reference and substituting clause (a) to define Foreign Trade Policy with the 2023 national Foreign Trade Policy reference and substituting clause (b) to define Handbook of Procedures with the 2023 Handbook of Procedure reference, and specifies the commensurate coming-into-force date set out in the notification.

GST rate amendment adds specified goods to lower and higher rate schedules and revises certain tariff entries.
Tripura State GST notification amends Schedules by inserting tariff entries for un fried or un cooked snack pellets (HS 1905), fish soluble paste (HS 2309), Linz Donawitz slag (HS 2619) and imitation zari thread (56050020), substitutes the Schedule II metallised yarn description to exclude imitation zari thread, and revises Schedule III to add unfried snack pellets to toasted products and replace the slag description; effective from 27th July, 2023.

Forward charge amendment narrows applicability to supplies from the specified financial year that have not reverted to reverse charge.
Substitutes in Annexure III 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 limiting the forward charge reference to supplies that commenced from the stated financial year and remain under forward charge; issued under state legislative powers on Council recommendation and effective from 27th July, 2023.

Satellite launch services: specified as amended taxable activity under State GST law, effective from the notified date.
The amendment substitutes the entry at serial 19C in the State tax rate notification to read "Satellite launch services," clarifying the service classification for state GST rate application; issued under state GST legislative powers on the recommendations of the Council and brought into force from the notified date in July 2023.

Reverse charge option: GTA deadline window revised for exercising or revoking option to pay GST; new filing form required.
The notification revises the GTA election mechanism by replacing the prior single cutoff with a prescribed exercise window in the preceding financial year, adds a deeming proviso that an exercised forward-charge option continues into future years unless a declaration is filed within that window, amends Annexure V to reflect the timing change, and inserts Annexure VI as the formal filing to revert to reverse charge, specifying that the option is binding for a year and remains valid for the financial year.

Annual return exemption for small registered persons: those below the prescribed turnover threshold need not file for FY2022 23.
Exempts registered persons whose aggregate turnover in FY2022-23 is up to the specified threshold from filing the annual return for that year, under the proviso to the annual return provision of the West Bengal GST framework; the Commissioner, on the Council's recommendation and corresponding to a central notification, declares the exemption effective from 31st July, 2023.

Exemption from annual GST return for small registered taxpayers below the prescribed turnover threshold for the relevant financial year.
The Chief Commissioner of State Tax, Gujarat, exempts registered persons whose aggregate turnover in the specified financial year is up to the prescribed threshold from the requirement to file the annual return under the Gujarat Goods and Services Tax Act, acting under the first proviso to section 44 and on the GST Council's recommendation.

Account Aggregator consent framework notified for sharing GST portal information under the Andhra Pradesh GST law.
The Government of Andhra Pradesh notifies Account Aggregator as the system with which information may be shared by the common portal on a consent-based basis under section 158A of the Andhra Pradesh Goods and Services Tax Act, 2017. The notification is issued under the State GST law and the Integrated Goods and Services Tax Act, 2017, on the recommendations of the Goods and Services Tax Council, and takes effect from 1 October 2023. Account Aggregator means a non-financial banking company operating in accordance with Reserve Bank of India policy directions and the NBFC-Account Aggregator Directions, 2016.

Special procedure for GST appeals against tax orders allows manual filing without pre-deposit under the prescribed framework.
Special procedure is prescribed for filing a manual appeal in duplicate before the Appellate Authority against orders passed under sections 73 or 74, within the time under section 107 computed from the later of the notification date or the order date. No pre-deposit is required as a condition for filing. The appeal must be supported by relevant documents and a self-certified copy of the order, and is treated as filed only when the manual acknowledgement in Form GST APL-02 is issued. Prescribed forms also govern the appeal particulars and the summary of the Appellate Authority's order.

Machine-linked GST compliance requires specified manufacturers to report packing capacity, maintain production records, and file monthly input statements.
Registered manufacturers of scheduled pan masala and tobacco goods must report filling and packing machine details in FORM SRM-I, with additional installations and removals reported in prescribed forms within twenty-four hours. Each reported machine receives a unique identification number. Daily records must capture inputs, consumption, waste, electricity and generator readings, and shift-wise machine, product and brand-wise production and clearance details. A monthly special statement in FORM SRM-IV, consolidating inputs, utility usage and production, must be electronically filed by the tenth day of the succeeding month.

Special procedure for manufacturing specified goods requires machine reporting, record maintenance, and monthly statements on the portal.
Special procedure is prescribed for registered persons manufacturing the goods listed in the Schedule, including specified tobacco and pan masala products. Existing registered persons must file packing machine details in Form SRM-I, report additional machines in Form SRM-IIA within 24 hours, report removed machines in Form SRM-IIB within 24 hours, and disclose prior production-capacity declarations in Form SRM-IA. Registered persons must also maintain prescribed daily input, electricity and production records and furnish a monthly statement in Form SRM-IV on the common portal.

Registration exemption for sellers using e-commerce operators subject to PAN-based enrolment, single-state supply, and validation conditions.
Persons supplying goods through an electronic commerce operator required to collect tax at source are exempt from registration if their aggregate turnover does not exceed the registration threshold and they satisfy conditions: no inter State supplies; supply through the operator in only one State or Union territory; possession of a Permanent Account Number; declaration and validation of PAN, business address and State on the common portal; grant of an enrolment number before making supplies; single enrolment per State; and cessation of enrolment on subsequent registration.