Name removal applications require prior filing of all overdue financial statements and annual returns before application.
Applications for removal of a company's name are barred unless the company has filed all overdue financial statements and overdue annual returns up to the end of the financial year in which it ceased business; where the Registrar has initiated removal action, the company may file an application only after filing all pending financial statements and annual returns, and once the Registrar issues the publication notice pursuant to that action the company cannot file the application.

E-invoicing threshold lowered, expanding applicability to more taxpayers from 1 August 2023 under Rule 48(4).
Amendment reduces the e-invoicing threshold under sub-rule (4) of rule 48 of the Nagaland GST Rules by substituting the prior turnover benchmark with a lower aggregate turnover benchmark, making taxpayers exceeding that benchmark subject to mandatory e-invoicing from 1 August 2023.

Turnover threshold reduction narrows state GST eligibility for certain taxpayers under the specified notification, effective August.
The Government, under sub rule (4) of rule 48 of the Meghalaya GST Rules, 2017, substitutes a lower turnover threshold in the first paragraph of Notification No. 13/2020 - State Tax; this substitution shall have effect from the 1st day of August, 2023 as notified by the Excise, Registration, Taxation & Stamps Department.

State tax notification amendment expands the explanatory clause to include courts and tribunals, with retrospective effect.
Assam SGST notification amends the Explanation to the earlier State Tax (Rate) notification by substituting the phrase ", State Legislatures, Courts and Tribunals" for the words "and State Legislatures" after the reference to Parliament. The amendment expands the scope of clause (h) within the explanatory provision. The notification is deemed to have come into force from 1 March 2023.

GST exemption clarification for entrance examinations extends educational institution status to government-set bodies for limited service purposes.
Amendment to the Assam GST rate notification clarifies that any authority, board or body set up by the Central Government or State Government, including the National Testing Agency, is to be treated as an educational institution only for the limited purpose of services by way of conduct of entrance examination for admission to educational institutions. The clarification operates within the exemption framework and applies retrospectively from 1 March 2023.

Input-tax credit: supplier reporting and GSTR-2B communication now required before recipient may claim credit.
The amendments condition availment of input-tax credit on supplier furnishing invoice/debit-note details in the outward-supply statement or via the invoice furnishing facility and on communication of those details to the recipient through Form GSTR-2B; they also create a detailed recovery-by-sale framework for unpaid penalties, prescribe appropriation of auction proceeds, require attested invoices for refunds where UIN is missing, extend certain annual return deadlines, and revise attachment and notice forms and procedures.

Commencement of GST amendment provisions: specified rule provisions notified as coming into force and deemed earlier issued.
Notification under sub rule (2) of rule 1 of the Assam Goods and Services Tax (Eighth Amendment) Rules, 2021 notifies 1 January 2022 as the date on which the specified provisions (rule 10A, rule 10B, clause (i) of rule 89 and rule 96 as listed in the amendment) shall come into force, and states the notification is deemed to have been issued on 21 December 2021.

Tariff Rate Quota exemption allows crude edible oil imports at zero duty under strict validity and documentation conditions.
Customs duty and Agriculture Infrastructure and Development Cess are exempted on import of crude soya-bean oil and crude sunflower seed oil against a valid Tariff Rate Quota authorisation for Financial Year 2022-23. The exemption is limited to unutilised quota and applies only during the operative period from 11 May 2023 to 30 June 2023, subject to production of the TRQ authorisation, a bill of lading issued on or before 31 March 2023, and compliance with the prescribed quota conditions.

Tax exemption under section 10(46) confirms specified FSSAI receipts are tax-exempt subject to non-commercial and filing conditions.
Notification under clause (46) of section 10 exempts specified income of the Food Safety and Standards Authority of India: grants-in-aid from the Ministry of Health and Family Welfare; statutory fees (licence, registration, analysis/testing fees) fixed under Food Safety Act regulations and approved by the Government; penalties under the Food Safety Act; and income earned on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and income character, and filing returns per the clause (g) requirement of sub-section (4C) of section 139. The notification is effective for financial years 2020-2021 to 2024-2025.

Exemption under section 10(46): specified municipal authority incomes exempt subject to non commerciality and filing conditions.
Notification grants exemption under section 10(46) to the Pune Metropolitan Region Development Authority for specified incomes: government grants; fees, user charges and fines as Local Town Planning Authority; land lease rentals from monetization of government lands; stamp duty grant; miscellaneous receipts such as penalties and registration fees; and interest on these receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining the nature of activities and specified income, and filing income tax returns as per the statutory return provision, and is applied retrospectively to specified financial years.

Registration threshold change under Sikkim GST reduces taxable turnover requirement and narrows registration scope effective August.
Amendment reduces the registration and compliance threshold under the Sikkim Goods and Services Tax by substituting the earlier higher turnover benchmark with a lower turnover benchmark, effective from the first day of August 2023, through an amendment to Notification No. 13/2020 - State Tax.

Registration threshold reduction under state GST rule lowers the taxable turnover threshold effective from August.
The State Government, exercising powers under sub-rule (4) of rule 48 of the Arunachal Pradesh GST Rules, 2017, amends Notification No. 13/2020-State Tax by substituting the earlier threshold amount with five crore rupees; the substitution is effective from 1 August 2023 and follows the Council's recommendation.

E-invoicing threshold lowered, expanding the pool of taxpayers required to comply with mandatory e-invoicing from the effective date.
Amendment reduces the aggregate turnover threshold for mandatory e-invoicing by substituting the prior higher turnover limit with a lower one, expanding the class of taxpayers required to comply; the substitution takes effect from the specified future date and is made by amendment to the principal e-invoicing notification under the rule empowering such modification.

Money laundering prevention: specified corporate and trust intermediary activities for others now fall within regulated obligations.
Notification treats specified corporate and trust services carried out in the course of business on behalf of or for another person as activities within the Prevention of Money-laundering framework, including formation agent services, arranging persons to act as directors or partners, providing registered or administrative addresses, trustee functions, and nominee shareholder roles, while excluding lease-related activities with tax deduction, employee acts for employers, limited filings by certain practicing professionals, and activities defined as intermediary; the Director of the Financial Intelligence Unit, India is designated as the regulator for these activities.

Punjab GST Rules amendment confirms retrospective commencement and omits specified rules while redefining Authority and duties.
The Punjab GST (Fifth Amendment) Rules, 2023, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137; retitle rule 127 from "Duties" to "Functions" and replace duty language with "The authority shall discharge the following functions, namely:"; and substitute the Explanation to define Authority as the Authority notified under subsection (2) of section 171 of the Act.

GSTR 9 amendment adjusts GST return period to include April-October 2022 filings submitted by November 30, 2022.
The Punjab amendment revises paragraph 7 of FORM GSTR 9 instructions, replacing references to April-September 2022 with April-October 2022 and specifying that April-October 2022 returns must be filed by 30th November, 2022; corresponding table entries for serial numbers 10-13 are similarly substituted. The rules are titled the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2023 and are deemed effective from 15th November, 2022.

Input tax credit rules revised: non filing triggers disallowance and reversal in returns with re availment on payment.
Amendments expand non compliance triggers to include prolonged non filing for monthly and quarterly filers, remove references to FORM GSTR 2, and require that where input tax credit is availed but the supplier is not paid within the statutory period the recipient must pay an amount equal to the credit with interest in GSTR 3B after the prescribed threshold; subsequent payment to the supplier permits re availment. Several rules and forms are omitted and reversal and refund reporting is realigned to entries in GSTR 3B.

Option to pay GST by GTA requires timely declaration in prescribed annexure when commencing business or crossing registration threshold.
The amendment inserts provisos requiring exercise of the option to pay GST for the Financial Year 2023-2024 by a specified cut-off, and allowing a GTA that commences business or crosses the registration threshold during any financial year to opt to pay GST for that year by filing a declaration in Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

GTA option to pay GST: new proviso lets newly registered or threshold-crossing GTAs opt in by a prescribed declaration timeline.
GTAs may elect to themselves pay GST on their services by exercising the option for the specified Financial Year by the prescribed deadline. A GTA that commences new business or crosses the registration threshold during a Financial Year may opt to pay GST for that Financial Year by filing a declaration in Annexure V within forty-five days of applying for GST registration or within one month of obtaining registration, whichever is later.

Option to pay GST by Goods Transport Agencies now permitted for new registrants and during initial financial year.
Amendment adds provisos setting that the option for Financial Year 2023-2024 must be exercised by 31st May, 2023, and that a Goods Transport Agency which starts a new business or crosses the registration threshold during a financial year may opt to pay GST on its services for that year by declaring in Annexure V within forty-five days of applying for GST registration or within one month of obtaining registration, whichever is later.