Waiver of late fees extended for GSTR 9 non filers, replacing the prior deadline and made effective retrospectively.
The Gujarat Government amended a Finance Department notification under section 128 of the Gujarat Goods and Services Tax Act, 2017 to extend the deadline for waiver of late fees for non-filing of Form GSTR 9 by substituting the prior cutoff date with a new cutoff date and declaring that the notification is deemed to have come into force from the prior cutoff date, thereby giving retrospective effect to the deadline extension.

Deadline extension for GSTR-9 non-filers: statutory notification extends filing cutoff and gives retrospective effect to period
Amends an earlier notification by substituting the proviso deadline for GSTR-9 non-filers with a later date, thereby extending the period to claim the specified concession; the amendment is made under section 128 of the Mizoram GST Act and is declared to be deemed to have come into force from the original cutoff date, giving the extension retrospective effect.

Amnesty scheme deadline extended for deemed withdrawal of assessment orders, new operative deadline and retrospective commencement provided.
The notification substitutes the earlier amnesty cutoff with a later deadline for availing the amnesty scheme related to deemed withdrawal of assessment orders under Section 62, and declares the amendment effective retrospectively from the original cutoff date; the change is made under the executive power conferred by Section 148 and amends the prior state notification by replacing the deadline language to extend the period for eligible taxpayers to participate.

Extension of deadline under GST notification extends applicability and declares retrospective commencement to the original effective date.
The notification substitutes the earlier deadline of 30th day of June, 2023 with the 31st day of August, 2023, extending the temporal scope of the referenced provision; the amendment is issued under state GST powers and is declared to be deemed to have come into force with effect from the 30th day of June, 2023.

Extension of time limit for revocation of cancelled GST registration granted with retrospective effect.
Amendment replaces the earlier prescribed date for filing applications for revocation of cancellation of GST registration with a later date, thereby extending the filing period. The change is made under section 148 of the Mizoram Goods and Services Tax Act, 2017 by amending the prior State Tax notification and is declared to have come into force from the original cut-off date.

Extension of time for revocation of cancelled GST registration extended to the substituted deadline, effective from the earlier operative date.
The notification amends a prior notification to substitute the earlier prescribed cutoff date with a later deadline, thereby extending the time limit for filing applications for revocation of cancellation of registration under the Goods and Services Tax; the amendment is issued under statutory powers and is declared to be effective from the earlier operative date.

GST amnesty extension for GSTR 4 non filers prolongs the compliance deadline and takes effect retrospectively.
The notification amends the earlier Taxation Department notification by substituting the previously prescribed cut-off in the seventh proviso with a later cut-off, thereby extending the amnesty period for GSTR-4 non-filers. Promulgated under section 128 of the Mizoram Goods and Services Tax Act, 2017, the amendment is declared to operate retrospectively from the original cut-off date, altering the operative deadline for eligible taxpayers to avail the non-filer amnesty.

Deadline extension in GST notification extends compliance period to late August and is made effective from end of June.
Amendment substitutes the deadline in the seventh proviso of Notification No. 73/2017 State Tax, extending the period fixed for the relevant regulatory purpose and thereby altering the timeline for affected taxpayers. The notification declares that the amendment shall be deemed to have come into force from the original deadline day, making the substituted deadline operative from that earlier date.

Effective date amendment: deadline extended to 31st August while the amendment is deemed operative from 30th June.
Amendment replaces the words, letters and figures "30th day of June, 2023" with "31st day of August, 2023" in Notification No. 11506-FIN-CT1-TAX-0005/2023 made under section 128 of the Odisha Goods and Services Tax Act, 2017, and states the notification shall be deemed to have come into force from the 30th day of June, 2023.

Extension of compliance deadline substitutes the proviso cutoff and deems the amended deadline effective from the prior cutoff.
The amendment substitutes the cutoff date specified in the proviso of the earlier notification with a later cutoff date, and declares that the notification as amended shall be deemed to have come into force from the earlier cutoff date specified in the original proviso.

Extension of GST notification deadline: prior deadline substituted and the amendment deemed effective from the earlier notification date.
Amendment under section 148 of the Odisha GST Act substitutes the date in clause (i) of Notification No. 11498-FIN-CT1-TAX-0005/2023 to a later date, thereby extending the operative deadline, and declares the notification to be deemed to have come into force from the earlier terminal date specified in the original notification.

Extension of compliance deadline under section 148: deadline extended and amendment given retroactive effect.
Amendment under section 148 substitutes the date in clause (a) of a prior Odisha Finance Department notification, extending the specified deadline by replacing the earlier words, letters and figures with a later date. The notification further provides that this amendment shall be deemed to have come into force from the original earlier date specified in the prior notification, giving the substituted deadline retroactive effect.

Extension of GST late fee deadline with retrospective effect to allow a later compliance date for taxpayers.
The notification amends a Finance Department GST notification by substituting the deadline in the sixth proviso to extend the compliance deadline for payment of late fees and declares the amendment to have retrospective effect from the original earlier date, thereby making the new deadline operative from that earlier date.

Amendment to GST notification updates paragraph citation and revises definitions to the 2023 trade policy instruments.
The notification amends an existing State tax rate notification by substituting the internal citation "paragraph 4.41" with "paragraph 4.40" and by replacing Explanation clauses to define "Foreign Trade Policy" as the Foreign Trade Policy, 2023 and "Handbook of Procedures" as the Handbook of Procedure notified in 2023, effectuated under the State GST Act on GST Council recommendations.

GST rate amendment expands taxable items to include extruded snack pellets, fish soluble paste, LD slag and imitation zari thread.
The notification amends the State GST rate schedules by inserting un fried/un cooked snack pellets produced by extrusion, fish soluble paste, Linz Donawitz slag and imitation zari thread or yarn into the taxable lists, and substitutes schedule entries to revise the description of metallised textile yarns and slag/waste from iron or steel manufacture, while adding snack pellets to the category alongside toasted bread.

Forward charge applicability clarified: applies to supplies from specified financial year that remain under forward charge and not reverted.
The notification amends Annexure III by substituting the phrase indicating supplies taxed "during the Financial Year ____ under forward charge" with wording providing that forward-charge applicability applies to supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism."

GST classification change: satellite launch services specified in tax notification, amending entry for serial 19C.
The amendment replaces the column (3) entry for serial number 19C in Notification No. 12/2017 State Tax (Rate) with "Satellite launch services" by Notification No. 07/2023 State Tax (Rate) dated 27th July 2023 under the Gujarat Goods and Services Tax Act, 2017, pursuant to recommendations of the Goods and Services Tax Council and the exercise of specified statutory powers.

Reverse charge election timing for Goods Transport Agencies redefined; prescribed declaration now required within the preceding financial year window.
Amendments redefine the procedural timing and mechanism for a Goods Transport Agency to elect forward charge or revert to the reverse charge mechanism, introduce a deeming rule that an election to pay under forward charge continues unless a prescribed declaration is filed within the designated preceding financial year window, and prescribe a new Annexure VI form for GTAs to declare reversion to reverse charge prior to the start of a financial year.

Commencement of Mutual Funds amendments notified; specified sub regulations commence on gazette publication and a later appointed date.
SEBI appointed the commencement dates for parts of regulation 3 of the Mutual Funds (Amendment) Regulations, 2023: sub regulation (XII) shall take effect on publication in the Official Gazette, while clauses (ii) and (iii) of sub regulation (I) and sub regulations (V), (VI), (VIII)-(X), (X1), (XV)-(XXIII), (XXV) and (XXVI) are appointed to come into force on a subsequently specified date, by authority of powers under the SEBI Act.

Guarantee scheme for corporate debt enables guaranteed borrowing by a market stability fund during market dislocation.
The Central Government approved the Guarantee Scheme for Corporate Debt (GSCD) under which GFCD, managed by NCGTC, provides full guarantee cover for borrowings of the Corporate Debt Market Development Fund (CDMDF) in times of market dislocation. CDMDF, a SEBI regulated AIF funded by specified debt mutual funds and AMCs, may leverage its corpus to purchase investment grade corporate debt subject to prudential issuer limits, a loss absorption waterfall that prioritizes first loss by selling MF schemes and contributors, and operational controls including SEBI triggers, trustee governance, reporting, and a guarantee fee payable by Member Lending Institutions.