GST rate amendments alter classifications and tax schedules, adding items and substituting entries with retrospective effect.
Amendments revise Jharkhand GST tariff schedules by inserting un-fried snack pellets (HS 1905), fish soluble paste (HS 2309), Linz-Donawitz slag (HS 2619), and imitation zari yarn (HS 56050020) into Schedule I; substituting the metallised yarn description in Schedule II to exclude real and imitation zari; and amending Schedule III to add un-fried snack pellets to toasted products and to substitute the slag entry to exclude Linz-Donawitz slag, effective from 27 July 2023.

Reporting by IFSC units: mandatory quarterly disclosure of remittances to non residents and foreign companies under amended rule.
A Unit of an International Financial Services Centre is brought within rule 37BB and must furnish a quarterly electronic statement in Form No. 15CD for remittances to non residents or foreign companies. Authorised dealers file Form No. 15CC; IFSC Units file Form No. 15CD. Statements must be submitted under digital signature to the Principal Director General of Income tax (Systems) or the Director General of Income tax (Systems) or their authorised person within fifteen days from quarter end, following procedures, formats and standards specified by the designated systems authority, which also administers furnishing and verification of Forms 15CA/15CB/15CC/15CD.

Forward charge applicability clarified: substitution limits benefit to supplies in the financial year by taxpayers not reverted to reverse charge.
The notification substitutes the Annexure III phrase to read that supplies are eligible "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism", thereby excluding suppliers who reverted to reverse charge; the amendment is effected under state GST powers and deemed effective from an earlier specified date.

Satellite launch services added to state tax rate schedule, altering taxable service classification and applying retrospectively from notified date.
Amendment replaces the Table entry at serial number 19C with the entry "Satellite launch services," thereby specifying the taxable description for that rate entry; the substitution is effective from 27th July, 2023 and further amends Notification No. 12/2017 - State Tax (Rate).

Option to revert to reverse charge: GTA must file a declaration within the prescribed pre financial year window to effect reversion.
Amendments redefine the timing and procedural mechanism for GTAs electing forward charge or reverting to reverse charge by replacing the prior single deadline with a prescribed pre financial year filing window and by inserting Annexure VI as the declaration form a GTA must file with the jurisdictional GST authority to revert to reverse charge; an option once exercised is fixed for one year and continues through the financial year unless a GTA files Annexure VI within the prescribed window to revert.

Value of supply for online money gaming defined as total amounts paid or deposited, affecting GST valuation and returns.
New rules require registration and tailored FORM GST REG-10 entries for suppliers of online money gaming and online information services, prescribe that the value of online gaming and casino actionable claims equals total amounts paid or deposited by or on behalf of the player (including virtual assets) without deduction for refunds, and mandate monthly filing of FORM GSTR-5A by non-resident suppliers detailing taxable supplies, reverse-charge supplies, online money gaming supplies, and payment reconciliation.

Composition levy exclusion for supplies of specified actionable claims now removes such supplies from composition scheme eligibility.
The Government of Maharashtra inserted the words ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after "composition levy under section 10 of the said Act", effective 1st October, 2023, thereby excluding supplies of specified actionable claims from eligibility for the composition scheme under section 10.

Supply classification under MGST: online money gaming, other online gaming and casino actionable claims notified as specified.
A Maharashtra GST notification designates three categories for the Act's valuation provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, and declares the notification operative from the stated commencement date.

Commencement of Maharashtra GST Amendment Ordinance: provisions take effect from first day of October this year.
Exercising the power conferred by sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 (Mah. Ordinance No VII of 2023), the Government of Maharashtra appoints the 1st day of October, 2023 as the date on which the provisions of the said Ordinance shall come into force, by notification issued by the Finance Department in the name of the Governor.

Commencement of GST amendment: key subsections specified as deemed to have come into force on appointed dates.
Executive notification under section 1(2) of the West Bengal GST (Amendment) Act, 2023 declares section 1 in immediate effect and appoints commencement dates for portions of section 2: subsections (1)-(22) (excluding subsection (4) and (13)-(18)) are deemed to have come into force from an appointed date, while subsections (13)-(18) are deemed to have come into force from an earlier appointed date.

GST rate notification amendment updates definitions of Foreign Trade Policy and Handbook of Procedures, effective retrospectively.
The State GST rate notification amends Notification No. 26/2018-State Tax (Rate) by substituting the opening paragraph's reference to paragraph 4.40 and replacing the Explanation's clause (a) to define Foreign Trade Policy as the Foreign Trade Policy, 2023 notified by the Government of India, and clause (b) to define Handbook of Procedures as the Handbook of Procedure notified by the Government of India. These amendments are deemed effective retrospectively from 27th July, 2023.

Mediation Act: clarifies Part Time Member allowances and makes consumer dispute mediation referral discretionary under amended provision.
The order confines rules for travelling and other allowances to Part Time Member status by substituting "Member" with "Part Time Member" in specified provisions, and amends the Tenth Schedule change to the Consumer Protection Act so that referral of consumer disputes to mediation is discretionary by substituting the phrase with "may." It invokes section 54(1) to remove implementation difficulties and gives effect to these textual substitutions under the Mediation (Removal of Difficulties) Order, 2023.

Special Court designation under the Prevention of Money Laundering Act revises territorial trial allocations for offences under the Act.
An amendment under the Prevention of Money Laundering Act substitutes the Bihar entry in the notified Schedule, designating two Special Courts in Patna and specifying their respective territorial districts for trial of offences under the Act, thereby revising the territorial allocation previously published in the Gazette.

Tax arrears settlement administration commences through designated jurisdictional and appellate mechanisms under the statutory framework.
The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 came into force on 16 October 2023. The Joint Commissioner of State Tax is designated as the authority for dealers within the officer's jurisdiction, and the Additional Commissioner (Non-GST) is specified as the appellate authority for matters under the settlement-of-arrears framework.

Arrears settlement procedures establish electronic applications, payment verification, settlement certificates, appeals, revocation, and digital service for tax demands.
Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023 require electronic filing of Form-I with assessment or demand records and proof of electronic payment, followed by submission of a signed hard copy within fifteen days. The designated authority may verify particulars, require rectification, and issue a demand notice for any payment shortfall. On payment of the determined amount, a Certificate of Settlement certifies full and final settlement and waiver of balance arrears. The framework also provides for appeals, revocation for suppression or false particulars, electronic payment, and electronic service of notices and orders.

Specified pension fund recognition permits tax exemption for eligible investments subject to compliance, reporting and regulatory conditions.
The government specifies Stichting Pensioenfonds ABP as a specified person for a time limited income tax exemption for eligible investments in India, subject to conditions: timely return filing, furnishing Form No. 10BBC certificate, quarterly Form No. 10BBB reporting, maintenance of segmented accounts for exempt income, continued regulation under Netherlands law, use of assets solely to meet statutory obligations and defined contributions, prohibition on borrowings for investments in India, and restriction from day to day participation in investee operations while retaining monitoring rights. Violation of any condition disqualifies the fund from the exemption.

Tariff value fixation establishes prescribed import valuation for edible oils, brass scrap, gold, silver and areca nut from mid October.
Fixes tariff values under sub-section (2) of section 14 of the Customs Act, 1962 by substituting TABLE-1, TABLE-2 and TABLE-3 of the principal notification to prescribe US dollar tariff values per metric tonne or per unit for specified edible oils, brass scrap, areca nuts, and defined forms of gold and silver, establishing valuation benchmarks to be applied for customs purposes and updating the prior notification.

Export duty commencement date changed: amended notification sets the new effective date for specified rice duty activation.
Amendment substitutes the date in the Annexure against Condition number 5 of Notification No. 55/2022 Customs, replacing "16th day of October, 2023" with "1st day of April, 2024", thereby fixing the commencement date for the rate of duty applicable to specified varieties of rice.

Composition levy eligibility narrowed by excluding registered persons supplying specified actionable claims under the GST framework.
Composition levy under the Uttar Pradesh Goods and Services Tax framework was amended to exclude registered persons making supply of specified actionable claims from the composition levy. The amendment applies to the existing notification governing composition levy under section 10 of the Act and operates from 1 October 2023. It introduces a targeted eligibility restriction for persons engaged in supplies covered by the defined category of actionable claims.

Manual GST appeal filing in FORM GST APL-01 permitted for the specified departmental appeal with relevant documents.
Manual filing of an appeal in FORM GST APL-01 was permitted under the proviso to Rule 108(1) of the Rajasthan Goods and Services Tax Rules, 2017. The specified Assistant Commissioner was authorised to file the appeal before the Appellate Authority manually along with relevant documents, in compliance with the referenced departmental order.