Appointed date fixed for commencement of section 123 of the Finance Act, enabling its enforcement from the specified date.
The Central Government notifies that the provisions of section 123 of the Finance Act, 2021 shall come into force on the 1st day of October, 2023, issued under clause (b) of sub section (2) of section 1 of the Finance Act, 2021 as a Central Tax notification by the Ministry of Finance, Central Board of Indirect Taxes and Customs.

Special Additional Excise Duty alteration for petrol and diesel: amendment substitutes previous rate and takes effect.
Amends Notification No. 04/2022 Central Excise to prescribe the Special Additional Excise Duty for exports of petrol and diesel by substituting the table entry for High Speed Diesel with a specified rate, enacted under the Central Excise Act and the Finance Act, with the amendment effective from 1 August 2023.

Excise rate change for SAED on petroleum crude under amended notification, effective start of August, alters tariff entry.
Amendment increases the rate of Special Additional Excise Duty on production of petroleum crude by substituting the tariff entry against the specified serial number in Notification No. 18/2022-Central Excise, effected under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002.

Export certification requirement for botanical food supplements: EU/UK shipments allowed only with EIC issued certificate after satisfactory analytical testing.
Exports of food supplements containing botanicals under ITC (HS) codes 1302 and 2106 to the EU and UK are allowed subject to an official certificate issued by the Export Inspection Council or designated Export Inspection Agencies, which will be granted only on the basis of a satisfactory analytical test report from EIC or EIC approved laboratories complying with EU testing requirements.

Jurisdiction allocation among competent authorities for benami enforcement organizes regional case referral and administration under the amended Act.
Four Competent Authorities (Kolkata, Chennai, New Delhi, Mumbai) are allocated distinct regional jurisdiction to receive and handle cases referred by Income Tax Authorities under the Prohibition of Benami Property Transactions Act; the territorial scope of referring Income Tax Authorities follows an existing CBDT notification and the benami work is additional to the Competent Authorities' existing functions.

Export on payment of IGST allowed with later refund, except specified excluded goods including tobacco, pan masala and certain essential oils.
All goods and services may be exported or supplied to a Special Economic Zone on payment of Integrated Tax (IGST), with suppliers eligible to claim refund of tax so paid, except for specified excluded goods listed in the TABLE-principally tobacco and pan masala products and certain essential oils; tariff interpretation follows the First Schedule to the Customs Tariff Act and defined terms adopt meanings from the Special Economic Zone Act.

Extension of deadline for the earlier GST notification, with the amendment given retrospective effect from the prior date.
The amendment replaces the earlier cutoff date in Notification (05/2023) with a later cutoff date, thereby extending the operative period set by that notification, and expressly declares that the amendment shall be deemed to have come into force from an earlier specified date.

Extension of statutory compliance date under Karnataka GST notification, with substituted deadline and retrospective commencement.
The notification substitutes the proviso's prescribed terminal date in the earlier Karnataka Government Notification (04/2023) with a new terminal date and declares that this amendment shall be deemed to have come into force from the original terminal date specified in that proviso.

Extension of statutory deadline under Karnataka GST notification to a later date; amendment is retroactive to original deadline.
The notification amends an earlier state GST notification by substituting the original deadline with a later date and declares that the amendment shall be deemed to have come into force from the original deadline, thereby providing retrospective effect to the commencement date.

Extension of time for revocation of cancelled GST registrations: deadline moved to 31st August 2023, retrospective effect.
The Government, under Section 148 of the Karnataka Goods and Services Tax Act, 2017, amends Notification No. FD 20 CSL 2023 (02/2023) by substituting the earlier deadline of 30th June 2023 with the 31st August 2023 for filing applications for revocation of cancellation of registration; the amendment is declared to be effective retrospectively from 30th June 2023.

Extension of statutory deadline under GST rules announced, substituting the prior deadline and declaring retrospective commencement.
Amends a prior government notification under Section 128 of the Goods and Services Tax Act by substituting the date in the sixth proviso-replacing the earlier deadline with a later date-and declares that this amendment shall be deemed to have come into force from the original commencement date, thereby giving the substituted deadline retrospective effect.

Input tax credit and return compliance rules are tightened under West Bengal GST, with retrospective notification changes and selective tax relief.
The Act introduces tax deduction at source for profession tax, revises penalty and renewal provisions, and amends the transport infrastructure fund law and the West Bengal Goods and Services Tax Act, 2017. The GST amendments cover input tax credit, outward and inward supply reporting, return filing, reversal of credit, interest, payment through the electronic credit ledger, and refund rules. It also gives retrospective effect to specified GST notifications and creates a retrospective exemption for unintended waste generated in fish meal production, while barring refunds of tax already collected.

Export prohibition for De-Oiled Rice Bran now in force, suspending its prior free export status under the Foreign Trade Policy.
Export of De-Oiled Rice Bran under ITC HS code 2306 has been amended from 'Free' to Prohibited, with immediate effect, and exports under that HS code or any other HS code are not permitted until the suspension period specified in the notification expires.

Amendment to Karnataka GST notification updates Foreign Trade Policy and Handbook of Procedures definitions; changes now effective.
Updates a Karnataka GST notification by substituting an opening paragraph cross-reference and replacing Explanation clauses (a) and (b) to adopt the 2023 Foreign Trade Policy and the 2023 Handbook of Procedures as the definitional sources; the amendment is deemed to have come into force from 27th July, 2023.

GST rate amendments introduce new taxable items, revise schedule classifications and exclude specific zari and slag items from certain entries.
The notification inserts four new tariff entries-un-fried or uncooked snack pellets (extrusion), fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread-and substitutes Schedule descriptions: metallised yarn wording is amended to exclude imitation zari, toasted-products wording is expanded to include extrusion snack pellets, and the slag/waste entry is revised to exclude LD slag. The amendments are effective from 27th July, 2023.

Amendment to Notification clarifies forward charge continuity where reverse charge has not been resumed, effective retrospectively.
Amendment substitutes Annexure III wording so that the forward charge description applies to supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," thereby confining the provision to supplies that continue under forward charge and have not returned to reverse charge, with retrospective effect from 27th July, 2023.

GST notification amendment substitutes entry to specify Satellite launch services, altering taxable classification under state GST rules.
Amendment to the state GST notification substitutes the Table entry at serial 19C, column (3), with "Satellite launch services," thereby clarifying the operative description for that entry; the amendment is made under the state's GST statutory powers and is declared effective from the stated operative date.

Reverse charge mechanism option now requires annual prior-year filing within a prescribed January-March window to remain effective.
The amendment requires Goods Transport Agencies to exercise the option to revert to the reverse charge mechanism by filing Annexure VI within the prescribed annual window in the preceding financial year (on or after the first of January but not later than the thirty-first of March); an option to pay under forward charge continues automatically for future years unless Annexure VI is filed within that window; the Annexure VI form and related explanatory notes set that the option, once exercised, cannot be changed for one year and remains valid for the financial year for which it is exercised.

GST notification amendment updates Foreign Trade Policy and Handbook references, effective immediately to align with latest trade policy changes.
Amendment substitutes an internal cross reference in the prior GST notification and replaces the Explanation's clause (a) and clause (b) with updated definitions: clause (a) now defines "Foreign Trade Policy" as the Foreign Trade Policy, 2023 notified by the Government of India, and clause (b) now defines "Handbook of Procedures" as the Handbook of Procedure notified by the Government of India. These changes are consequential to align the GST notification with the New Foreign Trade Policy and take effect on the date of issuance.

Forward charge option for goods transport agencies deemed continuous unless reverted to reverse charge mechanism, simplifying GST compliance.
The amendment substitutes Annexure III wording so that goods transport agencies who exercised the option to pay GST under forward charge in a given financial year shall be deemed to have exercised it for subsequent financial years, unless they have reverted to the reverse charge mechanism, thereby removing the requirement to re exercise the option annually.