Effective date amendment: special procedure now stated to commence in January with retroactive effect to the prior notification.
Amends the notification of 16 August 2023 by inserting the words "with effect from 1st day of January 2024" after the phrase notifying the special procedure, and declares that this insertion shall be deemed to have been effective from 16th August 2023, thereby altering the temporal application of the previously notified special procedure under the state GST framework.

Composition levy exclusion: suppliers of specified actionable claims are now ineligible for the composition scheme under GST.
The earlier notification is amended to insert ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after the words and figures "composition levy under section 10 of the said Act", thereby excluding registered persons supplying specified actionable claims from the composition levy, with effect from the stated commencement.

Notification under Section 15(5): online money gaming, other online gaming and casino actionable claims designated for valuation treatment.
Notification designates supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos as notified supplies under Section 15(5) of the Meghalaya GST Act, effective from 1 October 2023, exercising the State Government's power to notify particular supplies for valuation under that sub-section.

Commencement of GST amendment Act: provisions legally effective from 1 October 2023, notifying applicability and implementation.
Appointment of the 1st day of October, 2023 as the commencement date for the Meghalaya Goods and Services Tax (Amendment) Act, 2023 under sub section (2) of section 1 of the Amendment Act (Act No. 6 of 2023), notifying that the provisions of the Act shall come into force on that date.

Specified actionable claim classification under GST expanded to include betting, gambling and online money gaming.
The notification inserts a new Schedule IV entry defining specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits two prior schedule entries, and amends the Explanation to adopt definitions from the Meghalaya GST Act and the Central GST statutes; the amendment takes effect on the 1st day of October, 2023.

Goods and Services Tax amendments tighten return timelines, reshape input tax credit rules, and expand consent-based information sharing.
The West Bengal Goods and Services Tax (Amendment) Act, 2023 revises multiple provisions of the West Bengal Goods and Services Tax Act, 2017 relating to composition levy, input tax credit, registration, return filing, refund interest, assessment, appellate tribunal structure, penalties, compounding, and consent-based information sharing. It also inserts time limits for furnishing outward supply details, periodic returns, annual returns, and e-commerce statements, subject to notified exceptions, and introduces a new restriction on input tax credit for goods or services used for corporate social responsibility obligations. The Act further gives retrospective effect to specified entries in Schedule III from 1 July 2017.

Exemption under section 10(46) grants tax relief to National Farmers Welfare Program Implementation Society, subject to compliance conditions.
Notification under section 10(46) notifies the National Farmers Welfare Program Implementation Society as eligible for exemption in respect of specified incomes: Government grants; miscellaneous receipts (RTI, tender fees, fines and sale of obsolete items); and interest on deposits. The exemption is subject to conditions that the Society shall not engage in commercial activity, its activities and nature of specified income remain unchanged, and it files returns as required by clause (g) of sub-section (4C) of section 139. The notification applies retrospectively for the assessment year relevant to financial year 2021-2022 and for specified subsequent assessment years.

Exemption under section 10(46): Punjab Nurses Registration Council's fees and bank interest exempted subject to conditions and return filing.
Notification grants Section 10(46) exemption to Punjab Nurses Registration Council for fees from students and affiliated institutions and interest on bank deposits, subject to conditions that the Council shall not engage in commercial activity, its activities and the nature of the specified income remain unchanged, and it files income-tax returns as required by clause (g) of sub section (4C) of section 139; the notification is effective retrospectively for the relevant assessment years.

Option under section 115BAE requires co operative societies to file Form 10 IFA electronically with verification and non withdrawal affirmation.
A new rule requires a resident co operative society exercising the option under sub section (5) of section 115BAE for years relevant to assessment years from 1 April 2024 to furnish Form No. 10 IFA electronically (digital signature or electronic verification code). The form, signed by the principal officer, mandates corporate particulars, affirmations regarding non formation by split or reconstruction, permitted use of plant and machinery, exclusive engagement in specified manufacturing activities, and irrevocability of the option. Systems authorities shall prescribe filing procedure, data standards, verification code generation, and security and archival policies.

Fixation of tariff values for specified imports sets standard US dollar valuation and replaces prior tables effective immediately.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs (Non-Tariff) notification under section 14(2) of the Customs Act, fixing US dollar tariff values for specified imports including edible oils, brass scrap, areca nuts, and specified forms of gold and silver, and prescribing applicability and explanatory qualifications for certain items; the amendment takes effect on the stated commencement date.

Export duty exemption on Bangalore Rose Onion now conditioned on horticulture commissioner certification for exports.
Amendment inserts a tariff entry granting export duty exemption for Bangalore Rose Onion (subheading 0703 10 11) with Nil duty and renumbers existing entries; it also adds a new Annexure condition requiring exporters to furnish a certificate from the Horticulture Commissioner certifying the item and quantity of Bangalore Rose Onion to be exported. The amendment takes effect immediately.

Value of supply for online gaming defined as total amounts paid or deposited, including virtual assets, for tax valuation.
Amendments require applicants to declare PAN and State/UT before registration, expand non-taxable online recipient scope to include online money gaming suppliers, and mandate separate registration for Input Service Distributors. Valuation rules treat the value of online gaming and casino actionable claims as the total amounts paid or deposited by or on behalf of players, including virtual digital assets, disallowing deductions for refunds or returns; winnings retained for further play are not new payments. Procedural changes require monthly FORM GSTR-5A returns and revise FORM GST REG-10 to capture supply type, commencement date, platform URLs, and tax collection declarations.

Specified actionable claims exclusion: suppliers of specified actionable claims excluded from composition levy benefits under section 10.
The notification inserts the phrase excluding "the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act" after the words "composition levy under section 10 of the said Act" in the principal notification, thereby removing supplies of specified actionable claims from the composition-levy provision, effective from the notified commencement date.

Supply of online gaming and actionable casino claims notified under section 15(5), effective 1 Oct 2023.
Notification under sub section (5) of section 15 CGST Act notifies the supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos for valuation under that sub section; it also lists certain packaged tobacco and nicotine products for valuation by declared retail sale price, defines "retail sale price" rules and applies Customs Tariff interpretive principles.

Commencement date set for CGST Amendment Act provisions to come into force on 1st October 2023 under statutory appointment.
The Central Government, exercising the power conferred by the specified provision of the Central Goods and Services Tax (Amendment) Act, 2023, appoints the 1st day of October, 2023 as the date on which the provisions of the Act shall come into force by way of notification.

SAED rate for exports of petrol and diesel amended; prescribes a new per litre rate and effective date.
Amendment prescribes the Special Additional Excise Duty (SAED) rate for exports of petrol and diesel by substituting the entry in column (4) against the specified serial number in Notification No. 04/2022-Central Excise, thereby altering the per litre duty chargeable on exported petrol and diesel; the amendment is made under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002 and is given a stated commencement date.

Central excise amendment updates excise duty entries for petroleum crude production and ATF export, effective end of September.
The Central Government amends Notification No. 18/2022-Central Excise by substituting the Table entries: against S. No. 1, column (4) is replaced with Rs. 12,100 per tonne; against S. No. 2, column (4) is replaced with Rs. 2.50 per litre. The amendment is effected under section 5A of the Central Excise Act read with section 147 of the Finance Act and is declared to be in the public interest. The substitution takes effect on 30th September, 2023, and references the principal notification and its last amendment.

Tax Collected at Source: e commerce operators must collect, remit TCS and file transaction details for composition taxpayers' supplies.
Electronic commerce operators required to collect tax at source for supplies made through them by composition taxpayers must not permit inter state supplies, must collect and remit tax at source in accordance with statutory provisions, and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.

Specified actionable claim classification under IGST rate schedule enacts taxable treatment for betting, gambling and online gaming.
The notification inserts S. No. 227A into Schedule IV to Notification No. 1/2017, treating specified actionable claim-as defined in section 2(102A) of the CGST Act-as including claims from betting, casinos, gambling, horse racing, lottery and online money gaming, and omits S. No. 228 and 229. It further adds that undefined words in the notification have the meanings assigned in the CGST, IGST and UTGST Acts. The amendment is effective from the 1st day of October, 2023.

Specified actionable claim classification expanded to include betting, gambling and online money gaming under UTGST rate notification.
The UTGST Rate Schedule is amended by inserting Schedule IV entry 227A classifying specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming as taxable supplies; entries 228 and 229 are omitted. The Explanation is expanded to state that terms undefined in the notification have the meanings assigned in the Central, Integrated and Union Territory GST Acts, aligning interpretative references.