Registration exemption for suppliers via electronic commerce operators subject to turnover, PAN validation, single state supply and enrolment requirements.
A Registration Exemption is specified for suppliers making goods supplies through an electronic commerce operator and subject to tax collection at source, whose aggregate turnover does not exceed the State registration threshold; exemption is conditional on no inter State supplies, single State operation via the operator, possession and portal validation of PAN and business address, issuance of a single enrolment number per State, prohibition on supply without enrolment, and cessation of enrolment upon subsequent formal registration.

Account aggregator designation enables consent-based sharing of GST portal information with specified systems under data-sharing framework.
Notifies Account Aggregator as a system with which the common portal may share taxpayer information on the basis of consent under section 158A of the Goa Goods and Services Tax Act, 2017 and section 20 of the Integrated GST Act. Defines Account Aggregator as a non-financial banking company undertaking Account Aggregator business in accordance with applicable policy directions and the NBFC-Account Aggregator directions, thereby incorporating Account Aggregators into the GST common portal's consent-based data-sharing framework.

Commencement of Goa GST Act sections appointed; staggered commencement dates and retrospective force declared by notification
Appointment under sub-section (2) of section 1 of the Goa Goods and Services Tax Act, 2023 names staggered commencement: sections 2-23 (excluding 14-18) to commence on 1 October 2023 and sections 14-18 to commence on 1 August 2023; the notification is declared to be deemed to have come into force with effect from 31 July 2023, effected by a finance department notification in the name of the Governor.

Account Aggregator systems authorised for consent-based GST data sharing via the common portal, enabling regulated information exchange.
Notification under the Kerala SGST Act designates Account Aggregator as a system with which the common portal may share taxpayer information based on consent, effective 1 October 2023. "Account Aggregator" is defined as a non-banking financial company undertaking account aggregator business in accordance with the applicable regulatory directions and the NBFC-Account Aggregator Directions, 2016, thereby enabling regulated, consent-based exchange of GST-related information.

Special procedure for manufacturers: file machine details, maintain daily production records, and submit monthly production statements.
Notification requires registered manufacturers of specified goods to electronically furnish packing and filling machine details in prescribed SRM forms (SRM I, SRM IIA, SRM IIB) to obtain unique machine IDs, to upload prior production capacity declarations in SRM IA, to maintain daily inputs and production registers (SRM IIIA and SRM IIIB) including electricity readings and waste data, and to submit a consolidated monthly statement of inputs and production in SRM IV by the tenth day of the succeeding month. The obligations apply to goods listed in the Schedule.

Special appeal procedure: manual filing without pre-deposit; acknowledgement required and summary issued with the appellate order.
A special procedure prescribes manual filing in duplicate of appeals under Section 107 against orders under Sections 73 or 74 relating to transitional credit claims addressed by Circular No. 182/14/2022-GST. No pre-deposit under subsection (6) of Section 107 is required. Appeals must include relevant documents and a self-certified copy of the order, be signed by the authorised signatory, and will be treated as filed only upon issuance of a manual acknowledgement (FORM GST APL-02). The Appellate Authority must issue a prescribed summary (ANNEXURE-2) with its order detailing transitional credit outcomes.

Commencement of taxation law amendments: specified sections of Kerala Taxation Laws (Amendment) Ordinance commence on appointed dates.
The Government, invoking sub section (2) of section 1 of the Kerala Taxation Laws (Amendment) Ordinance, 2023, appoints 1 October 2023 as the commencement date for sub sections (1) and (2) of section 3 and section 4, and deems sub sections (3) and (8) of section 3 to have come into force on 1 August 2023, thereby operationalising specified amendments to the Kerala State Goods and Services Tax Act, 2017.

Commencement of Section 11: amendments to State GST law to take effect from the appointed commencement date.
The government issues a statutory notification appointing the 1st day of October, 2023 as the date on which the amendments contained in section 11 of the state finance statute - which amend the State Goods and Services Tax Act - shall come into force, implementing measures announced in the state budget.

Appointment of administrators to manage and dispose of confiscated property under anti-money laundering law, superseding prior notification.
Special Directors of the Regional Offices of the Directorate of Enforcement are appointed as Administrators to receive, manage and dispose of property confiscated under specified provisions of the Prevention of Money laundering Act; the appointment is made under section 10 read with section 51, supersedes the earlier 2012 notification insofar as applicable, and the Administrators shall be governed by the Act and the Prevention of Money laundering (Receipt and Management of Confiscated Properties) Rules, 2005.

Anti dumping duty on jute products amended to specify producer/exporter based rates with conditional import exemptions.
Corrigendum replaces and revises the anti dumping duty table in Notification No. 33/2022 Customs (ADD) to specify producer and exporter specific duty amounts (US$/MT) for jute yarn/twine, sacking bags, hessian fabric and sacking cloth by country of origin and export, including entries for sampled, de minimis/negative margin producers and non sampled exporters, and establishes that duties under S.N. 93-99 do not apply where the importer is a non sacking bag manufacturer, follows the Customs concessional import rules, and furnishes an undertaking regarding intended use and liability for duty if converted.

GST amendment framework revises filing limits, tribunal structure, penalties, and consent-based information sharing under the state tax law.
The Act amends the Tripura State Goods and Services Tax Act, 2017 to align it with Central GST changes and avoid repugnancy. It revises provisions on composition tax, input tax credit, registration exemptions, cancellation, filing of outward supply details, returns, annual returns, e-commerce statements, refunds, assessment, tribunal structure, offences, compounding, and information sharing through the common portal. It also inserts consent-based sharing of information and gives retrospective effect to specified Schedule III entries from 1 July 2017, while barring refunds of tax already collected.

Income exemption specification: designation of an investor protection fund trust under tax exclusion provisions, retrospective effect certified.
The Central Government has specified the Multi Commodity Exchange Investor (Client) Protection Fund Trust set up by Multi Commodity Exchange of India Limited, Mumbai as a trust qualifying under the provision corresponding to sub section (23EC) of section 10 of the Income tax Act for the assessment year 2014 15; the notification (No. 77/2023) includes an explanatory memorandum certifying that retrospective effect does not adversely affect any person.

Recognition of units of investment trusts and schemes in IFSC securities regime expands eligible listed securities for transfer treatment.
The notification amends the prior notification to add units of investment trusts, units of schemes, and units of Exchange Traded Funds launched under the Fund Management Regulations as categories of securities recognised as listed on a stock exchange located in an International Financial Services Centre, and inserts explanatory clauses defining "Investment Trust" and "Scheme" by reference to the Fund Management Regulations; the amendment comes into force on publication in the Official Gazette.

Export certification requirement for food supplements with botanicals: official certificates required for shipments to EU and UK.
Exports of food supplements containing botanicals to the EU and UK must be accompanied by an official certificate issued by the designated competent authority based on satisfactory analytical test reports; certificates may be issued by the Export Inspection Council/Export Inspection Agencies following testing from EIC-approved laboratories, or by the designated Export Promotion Council following testing from NABL-accredited laboratories for ETO testing. The requirement applies to ITC HS product groupings for vegetable saps, extracts, pectic substances and certain food preparations and the Export Promotion Council is permitted to issue certificates for a limited transitional period.

Anti-dumping duty continuation on flat base steel wheels preserves trade remedy and import surcharge for five years.
The Central Government has imposed anti-dumping duty on Flat Base Steel Wheels (16"-20", sub heading 8708 70) originating in or exported from China PR for five years, following a section 9A review that found a likelihood of dumping and injurious export pricing; the notification supersedes the 2018 measure, prescribes the duty per metric tonne in the Table for various origin/export combinations, and requires payment in Indian currency.

Electronic commerce operator obligations for supplies by exempted sellers: enrolment required, no inter state supply, no tax at source.
Electronic commerce operators required to collect tax at source must allow supplies by exempted suppliers only if an enrolment number is allotted on the common portal, must not permit inter State supplies by such suppliers, must not collect tax at source in respect of those supplies, and must report the supplies in Form GSTR 8 electronically; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.

Tax collection at source duties for ecommerce operators: collection, remittance and GSTR 8 reporting required for composition suppliers.
Notification designates electronic commerce operator required to collect tax at source under section 52 as subject to a special procedure for supplies of goods made through it by persons paying tax under section 10: prohibit inter State supplies by such persons through the operator; collect TCS under section 52(1) and remit under section 52(3); and furnish details in Form GSTR-8 on the common portal, effective 1 October 2023.

Annual return filing exemption for low-turnover registered persons under Assam GST for financial year 2022-23.
Registered persons with aggregate turnover up to two crore rupees in financial year 2022-23 were exempted from filing the annual return for that year under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the GST Council. The exemption was deemed to have been issued on 31 July 2023.

Annual return exemption for registered persons below turnover threshold under Assam GST for financial year 2022-23.
Registered persons with aggregate turnover not exceeding a specified turnover threshold are exempted from the annual return filing obligation for the relevant financial year by virtue of a statutory proviso to the filing requirement; the notification fixes a deemed issuance date and is promulgated by the Principal Commissioner of State Tax pursuant to the administrative recommendation process.

Aadhaar authentication permitted for specified reporting entities under PMLA after meeting Aadhaar privacy and security standards.
Permission is granted to specified reporting entities to perform Aadhaar authentication for purposes of the Prevention of Money laundering Act, conditioned on compliance with the privacy and security standards under the Aadhaar Act following consultation with the Unique Identification Authority and the appropriate regulator; the notification lists the authorised reporting entities and limits the authorisation to continued adherence to those standards.