Extension of deadline for compliance under Madhya Pradesh GST notification; substituted closing date given retrospective effect.
The State Government amends a prior Madhya Pradesh GST notification by substituting the original cut-off date with a new date, altering the compliance deadline specified in that notification. The amendment is made under Section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 and the notification is declared to be deemed to have come into force from the original cut-off day, thereby giving it retrospective effect.

Extension of compliance deadline by amendment, with the revised notification treated as retroactively effective from the original effective date.
The amendment replaces the earlier specified deadline in a prior GST notification with a later date, issued under the State's statutory authority on the Council's recommendation, and declares that the notification shall be deemed to have come into force from the original earlier effective date of the prior notification.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver updated, affecting customs valuation.
The Central Board of Indirect Taxes & Customs, exercising delegated powers under the Customs Act, substitutes Tables 1-3 of the principal notification to fix tariff values in US dollars for specified imported goods, including listed edible oils, brass scrap, areca nut, and specified forms of gold and silver with explanatory scope and exclusions; the amendment takes effect from 1 August 2023.

Appointment of Adjudicating Authorities under GST enables designated officers to adjudicate specified tax notices issued to a taxpayer.
The Board, invoking Section 5 of the Arunachal Pradesh GST Act and Section 3 of the IGST Act, appoints specified officers to act as adjudicating authorities to exercise the powers and discharge the duties of originally named officers for adjudication of particular tax notices listed in the notification.

Appointment of Adjudicating Authorities under GST Acts: officers designated to adjudicate specified notices to BSH.
The Board, under section 5 of the CGST Act and section 3 of the IGST Act, appoints specified officers to exercise the powers and duties of named subordinate officers for adjudication of particular notices issued to a taxpayer; the notification's table pairs each notice (with issuance details and original issuing officer) to the appointed Joint or Additional Commissioner who will act as the adjudicating authority.

Exemption from registration for small e-commerce goods suppliers requires PAN validation and portal enrolment before supplying.
Persons supplying goods through an electronic commerce operator with turnover below the registration threshold are exempted from obtaining registration, subject to conditions: no inter-State supplies; supply through only one State; possession of PAN; declaration and validation of PAN, business address and State on the common portal; grant of an enrolment number upon successful validation; single enrolment per State; enrolment required before supplying and ceasing upon subsequent GST registration.

Registration exemption for suppliers using e commerce operators subject to tax collected at source, conditional on PAN validation and enrolment.
Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover is below the registration threshold, subject to conditions: no inter State supplies; supply through an e commerce operator in only one State; possession and declaration of a Permanent Account Number and business address on the common portal; validation and issuance of an enrolment number; single enrolment per State; prohibition on supplying without an enrolment number; and cessation of enrolment validity upon subsequent registration.

Exemption from registration for small suppliers via electronic commerce operator, conditional on PAN enrolment and single-State supply.
Notification exempts small suppliers making supplies of goods through an electronic commerce operator required to collect tax at source from obtaining registration, provided they do not make inter-State supplies or supply through an ECO in more than one State, have a Permanent Account Number, declare PAN and business address on the common portal, obtain a validated enrolment number (limited to one per State), and cease enrolment upon later registration.

Account Aggregator notified as permitted system enabling consent-based GST portal data sharing under Section 158A.
Notification designates Account Aggregator as a permitted system for consent-based sharing of taxpayer information by the GST common portal under the relevant GST provision, and defines Account Aggregator as a non-financial banking company operating under the applicable regulatory directions governing Account Aggregators.

Account Aggregator notification enables consent-based sharing of GST portal information under GST provisions, aligned with regulatory framework.
The Central Government notifies Account Aggregator as a system with which the GST common portal may share information based on taxpayer consent under the statutory consent mechanism, thereby authorizing consent-driven exchange of GST data. The notification defines Account Aggregator as a non-financial banking company operating as an Account Aggregator in accordance with the Reserve Bank policy directions and the NBFC - Account Aggregator Directions, linking permitted recipients to those governed by that regulatory framework.

Exemption from annual GST return filing for registered persons below prescribed turnover threshold, removing filing obligation for small taxpayers.
The State Government, under the proviso to Section 44 of the Arunachal Pradesh Goods and Services Tax Act, 2017 and on Council recommendation, exempts registered persons with aggregate turnover up to the small taxpayer threshold for 2022-23 from filing the annual GST return for that financial year.

Exemption from annual return filing: registered persons below specified turnover exempted for the financial year under section 44 proviso.
Exemption from filing annual return is granted to registered persons whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, relieving them of the statutory annual return filing obligation for that year under the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 by Notification No. 32/2023-Central Tax.

Biometric Aadhaar authentication mandated by amendment to CGST notification, extending rule 8 coverage to an additional territory.
The notification amends Notification No. 27/2022 Central Tax to extend biometric Aadhaar authentication under the relevant rule by inserting "and the State of Puducherry" after "State of Gujarat", thereby expanding the territorial scope of the existing authentication requirement as recommended by the Council and effected under the empowering sub rule.

Manufacturing compliance for specified tobacco and pan masala goods: mandatory machine registration, production records, and monthly reporting obligations.
Registered manufacturers of the Schedule-listed goods must furnish packing machine details (FORM SRM-I) to obtain unique machine IDs; notify additions or removals (FORM SRM-IIA/IIIB); file prior production capacity declarations (FORM SRM-IA); maintain daily inputs and electricity records (FORM SRM-IIIA) and shift- and machine-wise production and clearance records (FORM SRM-IIIB); and submit a monthly consolidated statement of inputs and final goods (FORM SRM-IV) on the common portal by the tenth day following each month.

Transitional credit appeal procedure: manual filing in prescribed form without pre deposit, acknowledgement required to validate appeal.
Procedure requires manual filing in duplicate on ANNEXURE 1 within the prescribed limitation period computed from the later of this notification or the order; previously filed appeals are deemed compliant. No pre deposit under sub section (6) of Section 107 is required to institute the appeal. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative; an acknowledgement in FORM GSTAPL 02 will be issued on receipt and only then will the appeal be treated as filed.

Special appeal procedure under Section 107: manual filing with acknowledgement and no pre-deposit required for appeals.
Special procedure requires appeals under Section 107 against orders under Sections 73 or 74 to be presented manually in duplicate using ANNEXURE-1 within the limitation period computed from the later of this notification or the order; appeals filed earlier are deemed compliant. No pre-deposit is required. Appeals must include relevant documents including a self-certified copy of the order and signatures per rule 26(2). An acknowledgement in FORM GST APL-02 will be issued and the appeal treated as filed only upon that acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.

Special appeal procedure: registered persons may file appeals without pre-deposit using prescribed form and manual acknowledgement.
A special procedure requires manual filing in duplicate of appeals against orders under section 73/74 related to transitional credit, using the prescribed annexed form within section 107 timelines; appeals filed earlier are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, and are effective only upon issuance of a manual acknowledgement in FORM GST APL 02. The Appellate Authority must issue, with its order, a prescribed summary recording admissible credit and the amount determined on appeal.

Commencement dates set for GST amendment provisions, differentiating general sections and specifically listed sections for earlier effect.
Notification appoints commencement dates under clause (b) of sub section (2) of Section 1 of the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2023: most amendment provisions (sections three through twenty four) are set to commence on a later appointed date, while a specific subset of provisions (the middle sections) are appointed to come into force on an earlier date, implementing a phased commencement of the Act by state notification.

Commencement of Finance Act provisions: staggered coming into force with key sections activated earlier and others deferred.
The Central Government, invoking clause (b) of sub-section (2) of section 1 of the Finance Act, 2023, appoints distinct commencement dates by Central Tax notification: most specified provisions are appointed to commence on a later date, while a designated subset of provisions is appointed to commence on an earlier date, effectuating a staggered coming into force under CBIC authority.

Commencement of Section 123: state government appoints its coming into force by Finance Act notification under enabling clause.
The State Government, relying on the enabling power conferred by the Finance Act, has appointed a commencement date for bringing Section 123 of the Finance Act into force by state tax notification under clause (b) of sub section (2) of Section 1, thereby declaring the date on which that statutory provision will take effect.