Co-operative Election Authority instituted to oversee secret-ballot board elections and strengthen electoral integrity and governance.
Amendments revise definitions, registration criteria, governance and disclosures for multi-State co-operative societies; establish a statutory Co-operative Election Authority to conduct secret-ballot elections and a Co-operative Ombudsman for member complaints; require prudential norms for registration and transitional compliance with enforcement powers; introduce a Rehabilitation, Reconstruction and Development Fund and mandatory education contributions; tighten audit, accounting and appointment requirements including approved auditor panels and concurrent audits for large societies; enable electronic filing; and strengthen offences, penalties, inquiry and recovery powers, with detailed rule making authority for implementation.

Annual GST return filing exemption applies to eligible registered persons with turnover within the prescribed threshold for the relevant financial year.
Registered persons with aggregate turnover not exceeding two crore rupees in the financial year 2022-23 are exempt from filing the annual GST return for that year under the first proviso to section 44 of the Rajasthan Goods and Services Tax Act, 2017.

Deferred import-duty payment now allows exceptional revised due dates, subject to timely original duty and reassessment differential-duty payments.
Deferred payment of import duty may be allowed on a different due date in exceptional circumstances where the Central Government considers it necessary and expedient and records reasons in writing. An eligible importer must pay duty for a bill of entry within the prescribed due date and must pay reassessment-related differential duty with interest within one day, excluding holidays, to be permitted to make deferred payment.

Exchange rate determination sets distinct import and export conversion rates for specified foreign currencies under customs rules.
The Central Board of Indirect Taxes and Customs, under authority of the Customs Act, has prescribed distinct import and export conversion rates for specified foreign currencies in two schedules-Schedule I giving per unit rates and Schedule II giving per hundred unit rates-and made those rates effective from 4th August, 2023; this notification supersedes the prior exchange rate notification of 20th July, 2023 except for prior actions.

Extension of amnesty for GSTR-10 non-filers: filing deadline extended with retrospective effect to a later date.
Amendment substitutes the earlier prescribed deadline in the principal notification with a revised deadline for GSTR-10 non-filers, thereby extending the operative timeframe for the specified amnesty; the amendment is deemed to have come into force retrospectively from the original cut-off date.

Amnesty extension for GSTR-9 non-filers; filing deadline extended and the amendment made retroactively effective by notification.
The Government of Maharashtra, under section 128 of the Maharashtra Goods and Services Tax Act, 2017, amends Notification No. 07/2023 State Tax by substituting the earlier cutoff date in the proviso with a later cutoff date to extend the amnesty period for GSTR-9 non-filers; the amendment is declared to be deemed to have come into force from the original cutoff date specified in the principal notification.

Export quota controls for red sanders restrict licensed exports to cultivated stocks and impose zero quota for wild specimens.
Amendment revises the export policy for Red Sanders wood sourced from cultivation on private land and confiscated stocks, designating it as Restricted and permitting export only under licence. Licence applications must include PCCF-attested certificates of origin evidencing legal procurement and quantities, a physically verified current-stock certificate by an authority nominated by the PCCF, and compliance with additional conditions including CITES-related quantity ceilings. The amendment establishes a positive annual quota for artificially propagated specimens from the specified State and a zero quota for wild specimens, and requires State digital geo-referenced registries and management plans with approved rotation periods for sustainable harvest.

Deemed withdrawal amnesty extended under the relevant provision, deadline moved and made retrospective to preserve eligibility.
The notification amends a prior finance department notification to extend the deadline for an amnesty scheme on deemed withdrawal of assessment orders by substituting the original cut-off date with a later date, and declares the amendment to be deemed effective from the original cut-off date, preserving retrospective eligibility for taxpayers.

RoDTEP regularization enables retroactive recognition of specified textile HS codes allowing corrected claims and supplementary filings.
Regularisation authorises RoDTEP for eighteen eight digit tariff lines under heading 5208 effective 01.01.2021, addressing an omission in the ICES EDI directory that prevented correct classification and claim filing. Exporters who claimed RoDTEP using any 5208 tariff line for shipping bills filed from 01.01.2021-27.01.2023 will have claims finalised and show cause notices adjudicated without altering shipping bills. For shipping bills filed 28.01.2023-27.03.2023, a CBIC Systems Advisory will enable directory updates and permit supplementary claims within 180 days.

Extension of revocation application deadline allows additional time to file for cancellation of registration revocation.
Extension of the time limit for filing applications for revocation of cancellation of registration by substituting the earlier deadline with a later date under section 148 of the Goods and Services Tax Act; Notification No. 03/2023 State Tax is amended to replace the original deadline with a new date, and the amendment is deemed effective from the original deadline.

Import restriction on laptops and similar devices requires licences, with limited exemptions for personal use, R&D, repair and capital goods.
Imports of computing devices under HSN 8471 are Restricted and require a valid import licence; baggage imports are exempt. Exemptions include one personal device per consignment (including e commerce) subject to duty, up to twenty items per consignment for R&D/testing/benchmarking/evaluation/repair/re export/product development provided they are not sold and are destroyed or re exported after use, re imports of repaired goods, and items that form an essential part of a Capital Good.

Amnesty extension for GSTR-4 non-filers grants a revised compliance window with retrospective commencement.
Amendment substitutes the earlier deadline in the seventh proviso of the principal notification with a later date, extends the compliance window for GSTR-4 non filers, and declares the notification to be deemed effective retrospectively from the original deadline, under the authority of section 128 of the Maharashtra GST Act.

Anti-dumping duty on dispersion unshifted single mode optical fiber imposed, with differentiated rates by origin and producer.
Imposition of anti-dumping duty on Dispersion Unshifted Single Mode Optical Fiber (SMOF) from China PR, Korea RP and Indonesia under chapter heading 9001, with specific per producer and residual duty rates in USD per KFKM set out in the notification's table; scope includes G.652 and G.657 fibers and excludes G.653, G.654, G.655 & G.656; duty to be collected in KFKM, effective for five years from publication, payable in Indian currency, with exchange rate for calculation as per Ministry of Finance notifications and the bill of entry date as the relevant date.

Companies incorporation rules amended: Form RD-1 substituted for applications on name, financial year, company conversion and merger notices.
The Companies (Incorporation) Second Amendment Rules, 2023 substitute a revised Form RD-1 in the Companies (Incorporation) Rules, 2014 Annexure. The new Form RD-1 is the prescribed eForm for applications to the Central Government (Regional Director) for matters such as rectification of name, change of financial year, conversion between company types and notices of merger scheme approval. It prescribes mandatory company identification, purpose selection, statutory basis, particulars of resolutions, creditor information, required attachments, authorised digital signatures, statutory declarations and administrative processing fields.

Annual return exemption for GST registered persons with turnover up to two crore rupees for financial year 2022-23.
Registered persons under the Uttar Pradesh Goods and Services Tax Act, 2017 whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees are exempted from filing the annual return for that year. The exemption is issued under the first proviso to section 44, on the recommendation of the Council, and is stated to have come into force from 31 July 2023.

No TDS on ship lease payments to IFSC units where a prescribed declaration establishes exemption and reporting duties.
No tax shall be deducted at source on lease rent or supplemental lease rent paid to a Unit of an International Financial Services Centre for leasing a ship, provided the lessor furnishes a prescribed Declaration Form declaring IFSC deduction eligibility and the ten consecutive assessment years for which the deduction is claimed; the lessee, upon receipt of the declaration, shall not deduct tax on payments to the lessor and must report such payments in the TDS statement, with the exemption applying only to the declared years and subject to data capture and security procedures prescribed by the tax systems authority.

Zero coupon bond designation clarifies tax treatment for REC Ltd bond, specifying term, issue deadline and redemption conditions.
Designation of the Ten Year Zero Coupon Bond of REC Ltd as a zero coupon bond under clause (48) of section 2 of the Income-tax Act specifies the bond's name, a contractual life of ten years and one month, an issuance cutoff date, the per-bond redemption proceeds, the total discount attributable to the issue, and the total number of bonds to be issued, thereby establishing the administrative particulars relevant for tax treatment.

Exemption under section 10(46): specified regulatory commission income exempt, subject to non commercial, unchanged activities and filing conditions.
Central Government notifies the Joint Electricity Regulatory Commission (Goa and Union Territories except Delhi), Gurugram for exemption from specified incomes-petition fees, license fees, reimbursement of Ombudsman expenses, profit on sale/disposal of assets, and interest thereon-subject to conditions that the Commission shall not engage in commercial activity, that activities and the nature of specified income remain unchanged, and that the Commission files returns as required; the notification is applied retrospectively for the relevant assessment years.

Preliminary expenses reporting: mandatory electronic filing of Form No. 3AF before return filing, with prescribed authentication.
The rules mandate that claims for preliminary expenditure deduction under section 35D be supported by Form No. 3AF filed electronically for each previous year, one month prior to the return filing due date, authenticated by digital signature or electronic verification code as applicable, submitted to the tax systems office which will prescribe procedural and security protocols and forward the form to the Assessing Officer; corresponding changes substitute the audit report and annexure (Form No. 3AE) requiring particulars of qualifying expenditure and confirmation that Form No. 3AF has been filed.

Reverse charge mechanism: amendment clarifies certain services remain under forward charge unless reverted to reverse charge, affecting state GST liability.
The Finance Department amends Annexure III to substitute the phrase so that supplies are described as charged "from the Financial Year . . . . . . . under forward charge and have not reverted to reverse charge mechanism," thereby clarifying which services remain under forward charge versus reverse charge treatment. The amendment is deemed to have come into force from the 27th day of July, 2023.