Specified actionable claim reclassified under CGST rate schedule covering betting, casinos, gambling and online money gaming.
The notification inserts S. No. 227A in Schedule IV to classify Specified actionable claim as actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and provides that undefined words in the notification carry meanings from the Central, Integrated and Union Territory GST Acts; the amendment is made under section 9(1) and section 15(5) of the CGST Act and is effective from 1 October 2023.

GST registration for overseas online money gaming centralised under designated officers to process registrations in India.
Notification designates the Principal Commissioner of Central Tax, Bengaluru West and subordinate officers as the officers empowered to grant GST registration for supplies of online money gaming provided or agreed to be provided by persons located in non taxable territory and received by persons in India, adopting the statutory definition of online money gaming by reference to the Central GST Act and establishing the administrative locus for such registrations.

Integrated tax on imports of online money gaming: proviso to section 5(1) will not apply; IGST leviable.
Supply of online money gaming is notified as goods for import such that the proviso to sub section (1) of section 5 of the Integrated Goods and Services Tax Act shall not apply, and integrated tax shall be levied and collected under sub section (1) of section 5 of the Act on those imports.

Commencement of IGST amendment provisions brought into force under enabling provision by government notification formalizing entry into force.
The Central Government, relying on sub section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2023, issued a notification appointing the first day of October, 2023 as the date on which the Act's provisions shall come into force.

Renewal of recognition for a clearing corporation under the Securities Contracts framework, subject to SEBI compliance conditions.
SEBI grants renewal of recognition to NSE Clearing Limited as a clearing corporation under the Securities Contracts (Regulation) Act for a fixed term, on the basis that renewal is in the interest of trade, the securities market and the public, and expressly subject to compliance with conditions specified by SEBI and any further conditions that may be prescribed or imposed.

Renewal of recognition to clearing corporation granted for a fixed-term, subject to SEBI compliance conditions.
SEBI renews recognition of Indian Clearing Corporation Limited under the Securities Contracts (Regulation) framework for a three year term from 3 October 2023 to 2 October 2026, having found renewal to be in the interest of trade, the securities market and public interest. The renewal is granted under statutory powers and is expressly subject to compliance with conditions specified by SEBI presently or imposed in the future.

Online money gaming classification makes platforms deemed suppliers for GST, triggering registration and reporting obligations.
The Act defines online money gaming and designates activities including betting, casinos, gambling, horse racing, lottery and online money gaming as specified actionable claims, makes platform organizers and operators deemed suppliers liable for GST, adopts a definition of virtual digital assets by reference, tightens registration and three-year time bars for furnishing returns and statements (subject to notified exceptions), restructures appellate and penalty provisions including specific liabilities for electronic commerce operators, and creates a consent-based mechanism for sharing taxpayer data via the common portal with statutory protection for the Government and portal.

Audit and inventory valuation under section 142(2A): prescribed forms, nominated panels, time-sheet billing and valuation templates.
Amendments replace rules 14A and 14B to mandate Form No. 6B for audit reports and insert Form No. 6D for inventory valuation reports under section 142(2A). Chief Commissioners must maintain panels of nominated accountants and cost accountants; Assessing Officers must specify the reporting period in hours; accountants/cost accountants must maintain time-sheets and submit them with bills; and Chief Commissioners/Commissioners must ensure billed hours are commensurate with report scope. Form No. 6D prescribes detailed entity- and item-level disclosure, valuation methods, reconciliations with audited figures or Form No. 3CD, and justification for any variations.

Exemption of deposits under section 51A(4) - effective date deferred to 1st December 2023 by CBIC notification.
Amendment substitutes the scheduled commencement date for the exemption of deposits u/s section 51A(4) in Notification No.19/2022-Customs (N.T.), with the Central Board of Indirect Taxes and Customs replacing the previously stated effective date in paragraph 2 of the principal notification to change when the exemption becomes operative.

Exemption of deposits into ECL: statutory exemption period extended by amendment to prior customs notification.
The notifying authority amended the principal customs notification by substituting the expiry date in paragraph 2 with a later date, thereby extending the exemption from deposits into the Electronic Cash Ledger under the relevant Customs Act provision; the amendment is recorded with the Gazette references to the principal notification and its earlier amendments.

Registration waiver for ecommerce suppliers subject to PAN, portal validation, single state supply and enrolment requirement.
Exemption from mandatory registration is granted to suppliers of goods through an electronic commerce operator required to collect tax at source whose aggregate turnover does not exceed the State registration threshold, subject to conditions: no inter State supplies, single State supply through the operator, possession of a Permanent Account Number, declaration and validation of PAN and business details on the common portal, issuance of a single enrolment number upon validation, prohibition on supplying without enrolment, and cessation of enrolment on subsequent registration under section 25.

Account Aggregator notified for GST common portal information sharing on taxpayer consent, enabling regulated data flows.
Notification designates Account Aggregator as an eligible system with which the GST common portal may share taxpayer information on the basis of consent, and defines the term by reference to entities undertaking the Account Aggregator business in accordance with the regulatory directions governing Account Aggregators.

Commencement of HGST Amendment Act provisions: specified sections come into force on two notified dates.
The Governor, under sub section (2) of section 1 of the Haryana GST (Amendment) Act, 2023, notifies commencement dates: sections 3-6, 8-15, 22-25 and clause (b) of section 26 to commence on 1 October 2023, and sections 16-21 to commence on 1 August 2023, by a state Excise and Taxation Department notification dated 27 September 2023.

Lower or no tax deduction certificates via TRACES streamline Form 13 filing, AO processing, and system issued certificate consumption.
Electronic filing on TRACES of Form 13 with Annexure II is mandated for applications seeking deduction of income tax at a lower rate or no deduction under section 197; applicants must register and authenticate via prescribed methods, submit supporting documents, and may track status. Applications are assigned to TDS Assessing Officers per jurisdictional rules and thresholds, processed with system suggested rates though AO may modify rates with reasons, escalated to Range Head or Commissioner for administrative approval, and upon approval a system generated certificate is issued and consumed by deductors on FIFO basis.

Online money gaming: cross-border suppliers now subject to GST registration and deemed supplier liability under amended law.
The Ordinance amends the Maharashtra GST Act to define online gaming, online money gaming, specified actionable claim and virtual digital asset; deems organisers or platform owners of specified actionable claims to be suppliers liable for tax; requires registration for persons supplying online money gaming from outside India to persons in India; and replaces "lottery, betting and gambling" in Schedule III with "specified actionable claims", without prejudice to other laws regulating or prohibiting such activities.

Special GST procedure for specified manufacturers gains a retrospective insertion while operating from the stated future effective date.
The introductory provision for the special procedure applicable to registered manufacturers of specified goods is amended to state that the procedure will operate from 1 January 2024. This effective-date qualification is deemed to have been inserted from 31 July 2023, attaching both a stated operational date and a deemed insertion date to the existing special procedure.

Tax Collection at Source rules: e-commerce operators must verify enrolment, bar inter-state sales, and report supplies.
Electronic commerce operators required to collect tax at source must allow supplies by exempted persons only if an enrolment number is allotted on the common portal, must not permit inter State supplies by such persons, must not collect tax at source for those supplies, and must report those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment to the person is responsible for these obligations.

RoDTEP scheme extension continues existing remission rates for eligible exports, subject to FTP budgetary limits.
Extension of the RoDTEP Scheme is notified under the Foreign Trade Policy authority, making existing RoDTEP rates applicable to covered exports during the extension period, subject to the FTP budgetary framework so that remissions for the financial year are managed within the approved budget of the Scheme.

Reverse charge mechanism: omission of Entry No.10 removes specified services from IGST reverse charge application effective 1 October 2023.
Amendment deletes serial number 10 and its entries from the Table in Notification No. 10/2017 Integrated Tax (Rate), thereby removing the specified category of services from the scope of IGST payable under the reverse charge mechanism; the amendment is made under section 5(3) of the IGST Act and is effective from 1 October 2023.

Exemption on cross-border services revoked for certain recipients; OIDAR supplies to specified persons no longer exempt.
The Central Government amends Notification No. 9/2017-Integrated Tax (Rate) to substitute the proviso at serial number 10 so that the exemption shall not apply to online information and database access or retrieval services received by persons specified in item (a) or item (b). The amendment follows GST Council recommendations and is effective from 1 October 2023 as Notification No. 12/2023-Integrated Tax (Rate).