Anti-dumping duty on flax yarn: continued imposition with producer-specific rates and a five-year payable-in-Indian-currency term.
The Central Government continues anti-dumping duty on flax yarn below 70 lea count from China PR after finding likelihood of recurrence of dumping and injury, and prescribes producer-specific duty rates for listed exporters and a residual rate for others (Tariff Items 530610, 530620). Duties are denominated per kilogram in foreign currency but payable in Indian currency using the notified exchange rate on bill of entry, and shall apply for five years from publication unless earlier revoked, superseded or amended.

Import policy amendment for silver permits qualified jewellers to import via IIBX alongside existing nominated agencies.
Amendment expands authorized importers for specified silver HS entries to include qualified jewellers notified by the International Financial Services Centres Authority, permitting imports through the India International Bullion Exchange alongside existing nominated agencies; refinery imports of silver dore against a license with the existing AU condition remain permitted.

Extension of notification deadline: proviso date amended to 31st August 2023, operation deemed from 30th June 2023.
The amendment substitutes in the proviso to Notification No. 07/2023 State Tax the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023" and declares that this notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Composition levy exclusion clarified: suppliers of specified actionable claims barred from composition scheme eligibility.
The amendment excludes a registered person making supply of specified actionable claims from eligibility for the composition levy under section 10 by inserting qualifying words into the earlier notification, thereby narrowing the class of persons permitted to opt for composition within the territorial GST framework.

Notification under section 15(5): supplies of online gaming and actionable claims in casinos notified for GST treatment.
The executive authority, on the Council's recommendation, notifies three categories of supply-supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos-under the specified GST provision, with the notification effective from 1 October 2023.

Effective date amendment: insertion of a commencement date for a notification, deemed retroactive to 31 July 2023.
The government amends the earlier notification by inserting the words "with effect from 1st day of January 2024" after the phrase notifying a special procedure, and declares that this insertion shall be deemed to have been in effect from the 31st day of July 2023, thereby giving the commencement wording retrospective effect under the enabling statute.

Tax Collection at Source: e-commerce operators must follow special procedures for supplies by persons exempted from registration.
Electronic commerce operators notified to follow a special procedure for supplies by persons exempted from registration: allow such supplies only if the supplier has an enrolment number on the common portal; prohibit inter-State supplies by such persons; refrain from collecting tax at source under section 52 for those supplies; and furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these obligations. This procedure is effective from 1 October 2023.

Registration exemption for small suppliers through e commerce subject to PAN, enrolment and intra state supply conditions.
Persons supplying goods through an electronic commerce operator required to have tax collected at source under section 52, with aggregate turnover below the registration threshold under section 22, are exempted from registration subject to conditions: no inter State supplies; supply through the operator in only one State/UT; possession and declaration of PAN and business address on the common portal; validation and grant of a single enrolment number per State/UT; prohibition on supplying through the operator without enrolment; and cessation of the enrolment number upon subsequent registration under section 25. Effective from 1 October 2023.

Account Aggregator notified for consent-based GST information sharing via the common portal under section 158A.
Notification designates Account Aggregator as a system with which information may be shared through the common GST portal on the basis of taxpayer consent, effective from the operative date in October 2023. "Account Aggregator" is defined as a non-banking financial company undertaking account aggregation business in accordance with applicable regulatory directions.

Commencement of Puducherry GST Amendment activates specified amendment provisions by executive appointment of an operative date.
Notification appoints the commencement of specified provisions of the Puducherry Goods and Services Tax (Amendment) Act, 2023 under clause (b) of sub section (2) of section 1, bringing sections 2 to 27 into force while excluding sections 16 to 21, thereby operationalising the identified amendments through an executive appointment of a commencement date.

PAN quoting requirement eased for non-residents and foreign companies transacting in IFSC banking units without taxable income.
Amendments to rule 114B carve out companies and firms from the general PAN exception and permit a foreign company that lacks PAN and has no income chargeable to tax in India to submit Form No. 60 for transactions in an IFSC banking unit, with IFSC banking unit defined by reference to the International Financial Services Centres Authority Act. Corresponding exclusions are added to rules 114BA and 114BB so that specified PAN-related provisions do not apply to non-resident individuals (other than companies) and foreign companies transacting with IFSC banking units when they have no income chargeable to tax in India. The substituted Form No. 60 reflects these conditions and documentary requirements.

Online gaming taxation notification identifies taxable supplies for online money gaming, other online gaming, and casino actionable claims.
The notification under section 15(5) of the Uttar Pradesh Goods and Services Tax Act specifies the relevant supplies as the supply of online money gaming, online gaming other than online money gaming, and actionable claims in casinos. It is deemed to have come into force from 1 October 2023.

Specified actionable claims under Uttar Pradesh GST are newly covered in Schedule IV with related entries omitted.
The Uttar Pradesh Goods and Services Tax rate notification is amended to insert a new Schedule IV entry for specified actionable claims, confined to claims involved in or by way of betting, casinos, gambling, horse racing, lottery, or online money gaming. Serial nos. 228 and 229 are omitted, and the explanatory clause is expanded to adopt the meanings given under the Uttar Pradesh, Integrated Goods and Services Tax, and Union Territory Goods and Services Tax Acts. The amendment is deemed effective from 1 October 2023.

Commencement date for the Uttar Pradesh Goods and Services Tax amendment ordinance fixed as deemed from 1 October 2023.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Ordinance, 2023 is appointed to be deemed to have come into force on 1 October 2023. The notification is issued under sub-section (2) of section 1 of the Ordinance and fixes that date as the commencement date for its provisions.

Specified actionable claim defined to include betting, casinos, gambling, horse racing, lottery and online money gaming, affecting Schedule IV entries.
Amendment adds Sl. No. 227A to Schedule IV creating a specified actionable claim that covers actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits Sl. Nos. 228 and 229, and adds an Explanation that undefined terms take their meanings from the Puducherry GST Act, the Central GST Act and the Integrated GST Act; effective from 1 October 2023.

Listing disclosure amendment changes applicability for top listed entities, removing one effective-date clause and making another date board-specified.
Amendment to the Listing Obligations and Disclosure Requirements Regulations, effective October 1, 2023, removes the parenthetical effective-date reference after the phrase top 100 listed entities and replaces the parenthetical fixed date following top 250 listed entities with wording that defers the effective date to a date to be specified by the Board, thereby modifying the timing mechanism for applicability of the disclosure obligations for those classes of listed entities.

Compliance timeline for investment advisers updated; Board empowered to specify timeframes for mandatory duties.
Amendments to the proviso of Regulation 7(1) clarify and strengthen mandatory compliance language for investment advisers by inserting definitive words and replacing a fixed three-year period with the open-ended phrase such time as may be specified by the Board, thereby enabling the Board to determine applicable timeframes for compliance.

Mediation Act effective date set for specified provisions to commence nationwide on 9 October 2023.
The Central Government, under sub section (3) of section 1 of the Mediation Act, 2023, appoints 9 October 2023 as the date on which Sections 1; 3; 26; 31-38; 45-47; 50-54; and 56-57 of the Act shall come into force, as notified by the Department of Legal Affairs (S.O. 4384(E)).

SEZ area expansion: notified additional land for Pharma & Biotech zone, increasing the SEZ's total area after approval.
The Central Government, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, notifies inclusion of an additional 3.5968 hectares into the sector specific Pharma & Bio tech SEZ at Hadapsar/Manjri (Pune) following M/s. Serum Bio Pharma Park's proposal and approval, specifying survey numbers and parcel areas and updating the SEZ's total area to 16.0104 hectares.

Online money gaming and specified actionable claims reshape Assam GST rules, with new compliance, registration and penalty provisions.
The Assam Goods and Services Tax (Amendment) Act, 2023 inserts new definitions for online gaming, online money gaming, specified actionable claims and virtual digital asset, and deems persons organising or managing supply of specified actionable claims to be suppliers under the Act. It also adds online money gaming supplied from outside India to registration provisions, imposes three-year limits for filing outward supply details, returns, annual returns and e-commerce statements, revises refund interest and assessment-related timelines, and strengthens penalties, offences, compounding rules and Tribunal provisions. A consent-based portal information sharing framework and updated Schedule III references to specified actionable claims are also introduced.