Tariff value fixation updated for edible oils, metals and areca nut, changing customs valuation for affected imports.
Substitution of TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification sets revised tariff values for use in customs valuation: specified US dollar per metric tonne values for edible oils, brass scrap and areca nut, and unit-based tariff values for defined forms of gold and silver, with cross-references to entitlement entries under the related exemption notification; the amendment is effective from the stated commencement date.

Special Additional Excise Duty reduction: SAED on petroleum crude and ATF exports amended to Nil per tonne, effective immediately.
The notification substitutes the Table entry against S. No. 1, column (4) of the principal notification to read Nil per tonne, thereby reducing the Special Additional Excise Duty applicable to production of petroleum crude and exports of Aviation Turbine Fuel; the amendment is made under the relevant Central Excise and Finance Act powers and takes effect on the day following publication.

Electronic credit ledger restrictions: designated State Tax officers may exercise Rule 86A powers within their respective registration jurisdictions.
Electronic credit ledger restrictions under Rule 86A of the Telangana Goods and Services Tax Rules, 2017 may be exercised by authorised State Tax officers. The Deputy Commissioner (ST) of the Strategic Taxpayer Unit is authorised for registered persons within that unit's jurisdiction, while the Assistant Commissioner (ST) of the relevant circle is authorised for registered persons within that circle's jurisdiction. The authorisation is deemed effective from 24 December 2019.

Threshold alteration under Odisha GST Rules reduces the turnover requirement for applicability by substituting the prior monetary limit.
By notification dated 15 May 2023, and under sub-rule (4) of the Odisha Goods and Services Tax Rules, 2017, the State Government substitutes the monetary limit stated in the first paragraph of the Odisha Finance Department notification of 31 March 2020 with a lower threshold, effective 1 August 2023, following recommendations of the GST Council and subsequent to prior amendments.

Option to pay GST: GTAs starting or newly liable may opt to self-pay by declaration within the registration-linked period.
Inserts provisos requiring exercise of the option to pay GST for the Financial Year 2023-2024 by the stated deadline, and allowing a Goods Transport Agency that commences business or crosses the registration threshold during a Financial Year to opt to self-pay GST for that year by filing a declaration in Annexure V within the later of two prescribed registration-linked periods.

E-invoicing threshold reduced; now applies to taxpayers exceeding the revised aggregate turnover limit from August.
Amendment reduces the aggregate turnover threshold for mandatory e-invoicing under the Rajasthan GST Rules by substituting the prior turnover benchmark with a lower threshold; the change, issued by the Finance Department on the Council's recommendation, takes effect from the first day of August, 2023 and cites the rule basis for the modification.

GST threshold reduction lowers aggregate turnover requirement for applicability under Tamil Nadu Goods and Services Tax rules.
The Government amends the first paragraph of the April 2020 notification under the Tamil Nadu Goods and Services Tax Rules, 2017 by substituting the previously stated higher monetary threshold with a lower monetary threshold; this substitution takes effect from the specified commencement date and thereby changes the turnover-based eligibility criterion in that notification.

Extension of limitation period for recovery of unpaid tax and wrongly availed input tax credit, extending issuance deadlines.
Extension of the statutory limitation period for issuance of recovery orders to recover tax not paid or short paid and input tax credit wrongly availed or utilised is set by notification, with distinct extended deadlines by financial year (end December 2023; end March 2024; end June 2024) and deemed effective from 31 March 2023, modifying earlier state notifications and issued under the state GST Act read with integrated and union territory GST provisions.

Late fee waiver for excess GST late charges on final returns filed within a specified compliance window.
Waives the late fee under section 47 of the Goa GST Act that exceeds five hundred rupees for registered persons who failed to furnish FORM GSTR 10 by the due date but furnished it between 1 April 2023 and 30 June 2023; the waiver is made under section 128 and is deemed effective from 31 March 2023.

Late fee waiver for delayed GST returns, class-based per-day caps and retrospective effect for specified filings.
The Government of Goa waives portions of late fees for GST returns filed under the return-filing provision from the financial year 2022-23 onwards, by classifying registered persons by aggregate turnover and prescribing per-day fee limits subject to a capped percentage of in-state turnover. A proviso provides that for specified earlier financial years, returns filed within the designated filing window will have late fee waived to the extent it exceeds a fixed threshold. The notification takes retrospective effect from the stated effective date.

Withdrawal of assessment orders available if return is filed and applicable interest and late fee are paid by the compliance deadline.
Assessment orders issued on or before the specified cutoff are deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided the registered persons furnish the return by the specified compliance date and pay the applicable interest liability and late fee, regardless of any appeal status.

Revocation of cancellation of registration allowed subject to filing outstanding returns and payment of tax, interest, penalty and fees.
A one-time opportunity is granted to persons whose GST registrations were cancelled on or before the end of 2022 and who failed to apply for revocation within the statutory period to apply for revocation up to the end of June 2023, provided they first furnish all returns up to the effective date of cancellation and pay any tax, interest, penalty and late fee due; no further extension will be permitted.

Late fee waiver under section 47: excess waived and waived where state tax payable nil for late GSTR-4 filings.
Relief waives late fees for registered persons under the Goa GST regime who file FORM GSTR-4 for specified earlier periods within the window 1 April 2023 to 30 June 2023: late fee amounts in excess of Two Hundred and fifty rupees are waived, and late fees are fully waived where the total State tax payable in the return is nil; the notification is deemed effective from 31 March 2023.

Educational institution exemption clarified for entrance examination services, including government-set bodies and testing agencies.
Service by way of conducting entrance examinations for admission to educational institutions is brought within the educational institution exemption framework by a clarificatory amendment. Any authority, board or body set up by the Central Government or a State Government, including the National Testing Agency, is to be treated as an educational institution for this limited purpose. The amendment is stated to be a removal of doubts provision and takes effect from 1 March 2023.

GST notification amendment expands the relevant category to include Courts and Tribunals under the Uttarakhand tax framework.
The Uttarakhand GST notification amends clause (h) of the Explanation to the earlier notification by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals." The amendment expressly includes Courts and Tribunals within the relevant category and is deemed to have come into force from 1 March 2023.

GST rate amendment revises jaggery entries, adds pencil sharpeners to a new tax bracket, and excludes them from another.
The notification amends the Uttarakhand GST rate schedules by revising the 2.5% entry for pre-packaged and labelled jaggery, khandsari sugar and rab, inserting a 6% entry for pencil sharpeners under tariff heading 8214, and excluding pencil sharpeners from the 9% entry. It is deemed to have come into force from 1 March 2023.

GST exemption for rab other than pre-packaged and labelled is expanded under the revised schedule entry.
Exemption under the Uttarakhand Goods and Services Tax framework is amended by inserting rab, other than pre-packaged and labelled in the Schedule. The change is made to the existing exempted entry by adding a new item after the earlier entries against the relevant serial number. The amendment is deemed to have come into force from 1 March 2023, and operates within the schedule-based exemption structure.

Constitution of Authority for Advance Ruling updates Chandigarh member designation to Shri Sumeet Sihag as Joint Excise and Taxation Commissioner.
Amendment substitutes the member representing the Union territory of Chandigarh in the Authority for Advance Ruling with Shri Sumeet Sihag, Joint Excise and Taxation Commissioner and Deputy Commissioner cum Collector (Excise), Union territory of Chandigarh, effective from publication in the Official Gazette.

Option to pay GST: GTA may opt to self-assess by declaration in Annexure V within prescribed post registration period.
Amendment requires exercise of the option to pay GST for the Financial Year 2023-2024 by the prescribed cut off and permits a Goods Transport Agency that commences business or crosses the registration threshold during a Financial Year to elect to pay GST for that year by submitting a declaration in Annexure V within the later of the specified post registration windows. The notification states these amendments are deemed to have come into force on a prior specified date.

Option to pay GST by GTA clarified; deadline and registration linked declaration timelines specified for exercising the option.
The notification inserts provisos allowing a GTA to exercise the option to pay GST for the Financial Year by a specified deadline and permitting a GTA that starts business or crosses the registration threshold during a Financial Year to opt to pay GST for that year by declaring in Annexure V within forty five days of applying for registration or one month from obtaining registration, whichever is later.