Exemption for satellite launch services added to intra State GST notification, effective and operative from late July.
The State Government amended its GST notification to substitute the entry at serial number 19C in the Table with "satellite launch services", exercising powers under the State GST Act and adopting the GST Council recommendation; the substitution is effective from 27 July 2023.

Option to revert to reverse charge by goods transport agencies restricted to a January-March preceding year window.
Amendments restrict the option period for a goods transport agency to revert to the reverse charge mechanism to on or after 1st January but not later than 31st March of the preceding Financial Year; the forward-charge option is deemed to continue for future years unless the GTA files a declaration in the newly inserted Annexure VI within that window. Annexure VI prescribes a form declaring prior forward-charge exercise, the intent to revert for the specified Financial Year, and that the option, once exercised, cannot be changed for one year and remains valid until the end of that Financial Year. Effective date: 27 July 2023.

Amendment to Odisha GST notification updates paragraph reference and replaces trade policy and handbook definitions, effective retrospectively.
The Odisha GST notification is amended by substituting an amended paragraph reference in the opening paragraph and replacing the Explanation's clauses to define the Foreign Trade Policy as the Foreign Trade Policy, 2023, and the Handbook of Procedures as the Handbook of Procedure, 2023, each as notified by the Government of India; the amendments are declared effective retrospectively from a specified July commencement date under the State's GST powers and on the GST Council's recommendation.

GST rate reclassification: Odisha inserts and redefines tariff entries to adjust treatment of specific food, slag and yarn items.
Odisha amends its GST schedules by inserting new tariff entries in Schedule I for extrusion-manufactured un-fried/uncooked snack pellets, fish soluble paste, LD slag and imitation zari thread; substituting the description of metallised yarn in Schedule II to exclude imitation zari; and amending Schedule III to add extrusion snack pellets to toasted products and to replace certain steel-waste descriptions to except LD slag. The changes are effective from the 27th day of July, 2023.

Annual return filing exemption for registered persons below turnover threshold, effective from the notified date.
Exempts registered persons whose aggregate turnover in the financial year 2022-23 is up to two crore rupees from filing the annual return for that financial year, under the first proviso to Section 44, on the Commissioner's recommendation, effective from the notified date.

GST notification amendment extends the notified date from June to August under Andhra Pradesh SGST rules.
An amendment under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 modifies the earlier notification issued in G.O.Ms. No. 219, Revenue (CT) Department, dated 16 May 2023. The amendment substitutes the reference to 30th day of June, 2023 with 31st day of August, 2023 in the notification, thereby extending the relevant notified date. The notification also provides that it is deemed to have come into force with effect from 30 June 2023.

GST notification amendment extends the prescribed date for Andhra Pradesh tax relief under the state goods and services tax framework.
Extension of the time limit in the proviso to the earlier Andhra Pradesh GST notification by substituting 31st August 2023 for 30th June 2023. The amendment is issued under the power to grant remission or reduction of tax, interest or penalty under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council. The notification is stated to take effect retrospectively from 30th June 2023.

GST notification amendment extends the specified date and applies retrospectively from 30 June 2023.
The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the GST Council's recommendation, amends the earlier notification dated 16 May 2023 by substituting "30th day of June, 2023" with "31st day of August, 2023." The notification is stated to take effect from 30 June 2023, giving the substitution retrospective operation from that date.

GST notification amendment extends the operative date in Andhra Pradesh and applies retrospectively from the earlier date.
Extension of the operative date in an earlier Andhra Pradesh GST notification by substituting 31st day of August, 2023 for 30th day of June, 2023 under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017. The amendment is issued by the Government of Andhra Pradesh on the recommendations of the Goods and Services Tax Council and is deemed to have come into force from 30th day of June, 2023.

GST notification amendment extends the specified date and gives the change retrospective effect under Andhra Pradesh tax law.
An amendment under the Andhra Pradesh Goods and Services Tax framework substitutes the date in the seventh proviso from 30 June 2023 to 31 August 2023. The amendment is issued under the power conferred by the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council, and is deemed to have come into force from 30 June 2023.

Correction of proviso references clarifies numbering in four Karnataka GST notifications, replacing higher proviso references with preceding ones.
Correction of proviso references in four Karnataka Government GST notifications: replace "after the fourth proviso" with "after the third proviso" in Notification (11/2021); replace "after the fifth proviso" with "after the fourth proviso" in Notification (04/2022); replace "in the sixth proviso" with "in the fifth proviso" in Notification (07/2022); and replace "after the sixth proviso" with "after the fifth proviso" in Notification (01/2023).

Extension of deadline: statutory deadline in notification extended to 31st August 2023, retroactive from 30th June 2023.
Amendment substitutes the date in the seventh proviso of notification No. F A 3-93-2017-1-V(162), replacing "30th day of June, 2023" with "31st day of August, 2023". The notification is declared to be deemed to have come into force with effect from the 30th day of June, 2023.

Account Aggregator notification enables consent based sharing of GST portal information with authorised aggregation systems under regulatory directions.
Notification designates Account Aggregator as an authorised system for consent based information sharing by the GST common portal under section 158A of the Meghalaya Goods and Services Tax Act, adopting the definition of Account Aggregator as a non financial banking company operating under the Account Aggregator Directions.

Registration exemption for suppliers using electronic commerce operators subject to PAN validation, portal enrolment and single state supply restrictions.
Exemption from mandatory registration is specified for persons supplying goods through an electronic commerce operator who meet turnover limits and do not make inter State supplies, subject to PAN possession, declaration and validation on the common portal, grant of a single enrolment number per State, and cessation of the enrolment number upon subsequent formal registration.

Appeal procedure against tax assessment orders: special filing, no pre-deposit required, prescribed format and acknowledgement-based filing.
A special appeal procedure permits filing manual appeals in duplicate in the prescribed Annexure-1 format against orders under sections 73/74, with time computed from the later of the order date or this notification; no pre-deposit is required. Appeals must include relevant documents including a self-certified copy of the order and required signatures. Filing is complete only upon issuance of a manual acknowledgement in FORM GST APL-02. The Appellate Authority must issue an Annexure-2 summary with the order reflecting transitional credit or demand particulars by tax head.

Exemption from annual return filing for registered persons with low aggregate turnover in FY 2022-23 under Meghalaya GST.
Notification under the first proviso to section 44 of the Meghalaya GST Act exempts the registered person whose aggregate turnover in FY 2022-23 is up to two crore rupees from filing the annual return for that financial year, effected by the State Excise, Registration, Taxation & Stamps Department on Council recommendations.

Special procedure for manufacturers of listed tobacco and pan masala goods mandates machine registration, records and monthly statements.
Notification prescribes a special procedure requiring registered manufacturers of the Schedule goods to furnish packing machine details in FORM SRM I (existing within thirty days; new registrants within fifteen days), report additions or removals within 24 hours in FORM SRM IIA/IIIB, obtain a unique ID for each machine, submit declarations of production capacity in FORM SRM IA, maintain daily Inputs (FORM SRM IIIA) and Production (FORM SRM IIIB) registers, and file a Special Monthly Statement in FORM SRM IV by the tenth day of the following month.

Exemption from annual return for registered persons below the turnover threshold removes the filing obligation for the specified year.
Exempts registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed two crore threshold from filing the annual return, under the authority of the first proviso to section 44 of the Nagaland GST Act, issued by the Commissioner on the Council's recommendation and limited in scope to that financial year.

Extension of compliance deadline provides a later deadline and deems earlier commencement for GST notification effect.
The notification amends a prior departmental notification by substituting the earlier deadline with a later deadline, thereby extending the compliance period. Issued under Section 128 of the Madhya Pradesh GST Act on Council recommendation, the amendment includes a deeming provision that the notification is deemed to have come into force from the original earlier calendar date.

Extension of statutory deadline for GST notification; amended proviso sets later cutoff and deems earlier commencement.
The amendment substitutes the proviso cutoff in the earlier Madhya Pradesh GST notification with a later cutoff date, thereby extending the period prescribed by that proviso; the amendment is declared to be deemed to have come into force from the earlier cutoff date and was issued under the State Government's powers under the State GST legislation.