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.

Account Aggregator designation permits consent-based sharing of GST portal information with specified systems via a common portal.
Account Aggregator is notified as a system with which the GST common portal may share taxpayer information on the basis of consent; an Account Aggregator is defined as a non-financial banking company undertaking Account Aggregator activities in accordance with applicable regulatory directions, enabling the portal to transmit information to such entities under the consent-based sharing regime.

Appeal procedure: special manual filing and waiver of pre deposit for appeals against orders under sections 73 and 74.
The notification prescribes a special appeal procedure for appeals under sections 73/74 to be filed manually in duplicate using the annexed form within section 107 time limits, with no requirement to deposit amounts as a precondition; appeals must include relevant documents and a self certified copy of the order, and are treated as filed only upon issuance of Form GST APL 02 acknowledgement by the Appellate Authority, which will also issue a summary in the appended annexure with its order; effective 31 July 2023.

Common Adjudicating Authority appointment directs consolidation of multiple customs show cause notices for adjudication against an importer.
The Central Board of Indirect Taxes and Customs, under the Customs Act, appoints a specified officer as Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named adjudicating officers for several show cause notices issued to M/s Mageba Bridge Products Pvt. Ltd., thereby centralising adjudication for finalisation of provisional assessment and related proceedings.

Extension of notification deadline to end of August with retrospective effect to end of June under HGST Act.
Under section 128 of the Haryana Goods and Services Tax Act, the notification dated 24th April, 2023 (No. 14/GST-2) is amended by substituting the 30th day of June, 2023 with the 31st day of August, 2023, thereby extending the deadline, and the amendment is deemed to have come into force with effect from the 30th day of June, 2023.

Extension of compliance deadline: proviso date extended and amendment deemed effective from the earlier notified date under GST.
The notification substitutes the proviso date in Haryana Government Notification No. 13/GST-2 (24 April 2023), replacing "30th day of June, 2023" with "31st day of August, 2023" to extend the deadline in that proviso. The amendment is made under section 128 of the Haryana Goods and Services Tax Act, 2017 and is deemed to have come into force with effect from the 30th day of June, 2023.

Amendment of notification extends specified deadline for compliance under Haryana GST, effective retrospectively to a later date for affected taxpayers.
Amendment substitutes a later calendar date in a prior Haryana Excise and Taxation Department notification, altering the temporal parameter of that notification, and declares the revised timing to have retrospective commencement by deeming the notification to have come into force from the earlier specified date.

Applicability date extension under GST Act shifts earlier deadline to a later date and deems retrospective effect.
Amendment under section 148 of the Haryana Goods and Services Tax Act, 2017 substitutes "30th day of June, 2023" with "31st day of August, 2023" in Notification No. 11/GST-2 and declares the notification to be deemed to have come into force with effect from the 30th day of June, 2023, thereby extending the applicable date and giving retrospective effect to the substitution.

Extension of deadline under HGST Act: operative date in notification amended and compliance period extended to end of August.
The amendment replaces in the sixth proviso of Notification No. 03/ST-2, dated 9 January 2018, the "30th day of June, 2023" with "31st day of August, 2023", thereby extending the operative deadline specified in that proviso; the amendment is made under section 128 of the Haryana Goods and Services Tax Act, 2017 and is deemed to have come into force with effect from the 30th day of June, 2023.

Tax collection at source: e commerce operators must bar inter state supplies by composition taxpayers, collect TCS and file GSTR 8.
The notification requires electronic commerce operators to prohibit inter State supplies by composition taxpayers, collect tax at source on goods supplied through their platforms and remit such tax to the Government, and to furnish details of those supplies electronically in the GSTR 8 statement on the common portal.

Registration exemption for e-commerce sellers - conditional on PAN validation, single state supplies, and prior portal enrolment.
Persons supplying goods through an electronic commerce operator who are required to collect tax at source and whose aggregate turnover in the preceding and current financial years does not exceed the registration threshold are exempted from obtaining GST registration subject to conditions: no inter State supplies; supply through the operator limited to one State; possession and declaration of Permanent Account Number and business address on the common portal for validation; obtaining an enrolment number before making supplies; only one enrolment per State; and cessation of enrolment on subsequent formal registration.

Special procedure for manufacturers requires machine registration, unique machine IDs, daily production records and monthly statements.
Notification requires manufacturers of specified goods to electronically register packing machines on the common portal (Forms SRM-I for existing units, SRM-IIA for additional installations, SRM-IIB for removals) and generates a unique ID for each machine. Manufacturers must maintain daily records of inputs, waste, electricity consumption (Form SRM-IIIA) and shift wise machine and brand production/clearance records (Form SRM-IIIB). A consolidated monthly statement (Form SRM-IV) of inputs, consumption and production must be filed on the portal by the tenth day following the reporting month.

Special appeal procedure for GST transitional credit claims allows manual filing without deposit and requires prescribed acknowledgement.
A special procedure allows manual filing in duplicate of appeals against orders under section 73 or section 74, using the prescribed annexed form, with time computed from the later of the notification or order date; appeals filed earlier are deemed compliant. No deposit under section 107(6) is required to file. Appeals must include relevant documents and a self certified copy of the order, be signed as per rule 26(2) of the Odisha GST Rules, and are treated as filed only when the Appellate Authority issues Form GST APL-02 acknowledgement. The Appellate Authority must issue a prescribed summary with its order.

Annual return filing exemption applies to registered persons with turnover up to the specified threshold for FY 2022-23.
The annual return filing requirement under the Andhra Pradesh Goods and Services Tax Act, 2017 is relaxed for registered persons whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees. Acting under the first proviso to section 44 and on the recommendations of the Goods and Services Tax Council, the Chief Commissioner grants an exemption from filing the annual return for that financial year.

GST rate amendment reclassifies ethyl alcohol, feed residues, fruit-pulp drinks and school supplies, altering tax treatment effective January.
Notification revises Punjab GST Schedules: Schedule I now expressly treats ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and expands the description of bran, sharps and other cereal or leguminous residues excluding specified feeds and concentrates; Schedule II reclassifies fruit pulp or fruit juice based drinks (excluding carbonated beverages with fruit juice) and covers mathematical, geometry and colour boxes; Schedule III treats denatured ethyl alcohol and other spirits as taxable while excepting ethyl alcohol supplied for motor spirit blending.

Selection Committee procedure: panel recommendation required and appointments subject to prior Central Government approval.
A new rule 7A requires the Selection Committee to devise its own selection procedure and recommend a panel of at least three names; the Commission shall appoint any person recommended by the Selection Committee only after obtaining prior approval of the Central Government. Schedule III is amended to substitute legacy grade-pay references with specified pay matrix levels, revise required years of experience into corresponding pay-level experience, and standardize Selection Committee composition for each enumerated post.

GST exemption notification updated to align Andhra Pradesh tax rules with revised foreign trade policy references.
The Andhra Pradesh Goods and Services Tax Rules, 2017 were amended to substitute the reference from paragraph 4.41 to paragraph 4.40 and to update the definitions of Foreign Trade Policy and Handbook of Procedures to the Foreign Trade Policy, 2023 and Handbook of Procedure, 2023. The notification was issued in public interest under the power to grant exemption on the GST Council's recommendation and was stated to take effect from 27 July 2023.

GST rate schedule amendments expand and refine entries for snack pellets, slag, fish soluble paste, and imitation zari thread.
Goods and Services Tax rate schedules under the Andhra Pradesh Goods and Services Tax Rules, 2017 were amended by inserting new entries in Schedule I at 2.5% for un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn, and by excluding real zari thread and imitation zari thread from metallised yarn in Schedule II. Schedule III at 9% was also revised to include extrusion-based snack pellets and to exclude Linz-Donawitz (LD) slag from the revised slag entry. The notification took effect from 27 July 2023.

Forward charge eligibility under Andhra Pradesh GST rules was refined to exclude persons who reverted to reverse charge mechanism.
The Andhra Pradesh Goods and Services Tax Rules, 2017 were amended in Annexure III by replacing 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". The amendment modifies the prescribed condition for the relevant category under the Andhra Pradesh GST framework and applies with effect from 27 July 2023.

Satellite launch services gain GST notification amendment under Andhra Pradesh rules, effective from 27 July 2023.
The Andhra Pradesh Goods and Services Tax Rules, 2017 were amended to substitute the entry against serial number 19C with "Satellite launch services." The amendment was issued under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council, and was made effective from 27 July 2023.