Tax exemption under section 10(46): specified professional and regulatory fees of a state dental council exempted subject to conditions.
Notification under section 10(46) designates Rajasthan State Dental Council as exempt in respect of specified professional and regulatory receipts (application form sales; renewal, registration, qualification, late, no objection, duplicate certificate, good standing and continuing education fees) and interest on those receipts, subject to conditions prohibiting commercial activity, maintaining unchanged activities and incomes, and filing returns as required under the Income-tax Act; the notification applies retrospectively to the two immediately relevant assessment years.

Special additional excise duty on diesel exports increased by amendment, raising the per litre levy and coming into force immediately.
The Central Government has amended Notification No. 04/2022 Central Excise by substituting the entry in column (4) against S. No. 2 to prescribe a revised Special Additional Excise Duty for diesel exports as "Rs. 6 per litre". The amendment is effected by Notification No. 29/2023 Central Excise and comes into force on 2 September 2023.

Excise duty amendment reduces SAED on crude and raises export duty on aviation turbine fuel, effective 2 September.
The notification amends Notification No. 18/2022-Central Excise by substituting column (4) entries: against S. No. 1 "Rs. 6,700 per tonne" and against S. No. 2 "Rs. 4 per litre"; enacted under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, and effective from 2 September 2023.

Notification amendment extends compliance deadline and deems the extension effective from the original commencement date.
The notification amends Notification No. 08/2023-State Tax by substituting the date "30th day of June, 2023" with "31st day of August, 2023" for the operative provision, and provides that this amendment shall be deemed effective from the 30th day of June, 2023.

Deadline extension alters the prescribed due date and the amendment is declared effective from the original due date.
The notification substitutes the proviso deadline "30th day of June, 2023" with "31st day of August, 2023" under powers of section 128 of the Jharkhand GST Act, on Council recommendation, and declares the amendment deemed effective from 30th June, 2023.

Deadline extension for GST compliance: state notification substitutes earlier cut-off with a new date, effective retrospectively.
The notification amends Notification No. 06/2023 - State Tax by substituting the "30th day of June, 2023" with the "31st day of August, 2023", thereby extending the specified deadline. Issued under the Jharkhand GST Act, the amendment is declared to be deemed effective from the 30th day of June, 2023, producing retrospective effect as to the temporal operation of the earlier notification.

Extension of compliance deadline: original statutory deadline extended and amendment made effective retrospectively from the original deadline.
Amendment replaces the original terminal date in Notification No. 03/2023-State Tax with a later terminal date, thereby extending the operative compliance timeline set by the principal notification. The amendment is declared to be effective retrospectively from the original terminal date specified in the principal notification, and is issued under the executive powers conferred by the State GST framework.

Extension of compliance deadline: state notification amends a proviso to extend the statutory deadline and makes it retroactive.
Substitutes in the seventh proviso of Notification S.O. No. 3-State Tax the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023", thereby extending that proviso's terminal date; the amendment is deemed effective from the 30th day of June, 2023 and is promulgated as Notification No. 22/2023-State Tax (S.O. No. 31, dated 1st September, 2023).

Limited Liability Partnership rules updated: Form 3 and Form 4 substituted to govern LLP agreement disclosures and partner notices.
The 2023 amendment substitutes revised Form 3 and Form 4 in the Limited Liability Partnership Rules, 2009. Form 3 prescribes disclosures for the initial LLP agreement and all subsequent amendments, covering LLP identification, agreement particulars, business activities, partners' contributions and profit sharing, management, restrictions, dispute resolution, duration and winding up, amendment details and required attachments and certifications. Form 4 prescribes notices of appointment, cessation and changes of partners or designated partners, consent to act, detailed partner and corporate nominee particulars, supporting proofs and professional certification.

Tariff value fixation for specified imports updates customs valuation and fixes effective rates from the first of September.
Amends Notification No. 36/2001-Customs (N.T.) by substituting Tables 1-3 to fix tariff values in US dollars for specified edible oils, brass scrap, areca nut, and unit values for gold and silver in defined forms, for the purpose of customs valuation and assessment; the amendment has effect from 1 September 2023.

Exemption from agricultural infrastructure development cess: LPG, liquified propane and butane relieved from AIDC levy.
Amendment to Notification No. 11/2021-Customs substitutes "Nil" in column (4) against Sl. Nos. 10AA and 10B, removing the AIDC levy on LPG, liquified propane and liquified butane, and omits the first and second provisos after the Table. The change is made under section 25(1) of the Customs Act, 1962 read with section 124 of the Finance Act, 2021 and takes effect from 1 September 2023.

Credit for TDS: electronic e Form requirement mandates filing, authentication, processing and forwarding procedures to claim TDS credit.
Rule 134 prescribes an electronic Application in Form No. 71 as the exclusive mode to claim credit under sub-section (20) of section 155 where tax on income returned in a relevant assessment year is deducted and paid in a subsequent year; Form No. 71 must be furnished electronically to the Principal Director General/Director General (Systems) or their authorised person with specified authentication, includes detailed tables and verification, and will be forwarded to the Assessing Officer, with the Systems authorities to prescribe procedural, security, archival and retrieval policies.

Manufacturer recordkeeping obligation: register packing machines and file daily machine, input and monthly production statements on the portal.
A special procedure mandates that registered manufacturers of the Schedule-listed pan masala and tobacco goods register packing machines on the common portal (FORM SRM-I / SRM-IIA / SRM-IIB) to obtain a unique machine ID, and maintain daily input, waste, electricity and shift-wise machine production records in FORM SRM-IIIA and FORM SRM-IIIB, with a consolidated monthly statement in FORM SRM-IV filed by the tenth day of the succeeding month; formats, supporting documents and timelines are prescribed, and the Schedule and definition of "brand name" govern scope.

Special appeal procedure allows filing appeals without pre-deposit and mandates manual submission with acknowledgement and annexures.
A special procedure allows a registered person or relevant officer to file appeals against orders under sections 73 or 74 concerning transitional credit by presenting a manual, duplicate appeal in the prescribed ANNEXURE I form, accompanied by relevant documents and a self certified copy of the order; no pre deposit is required. The Appellate Authority issues a manual acknowledgement in FORM GST APL 02 upon receipt, and must provide a summary of the appellate order in the ANNEXURE II format, with the notification effective from 31 July 2023.

Export permission for Non-Basmati White Rice to designated countries authorised through National Cooperative Exports Limited under Foreign Trade Act.
Export permission is granted for specified consignments of Non Basmati White Rice under the relevant tariff classification to three designated foreign markets, to be executed exclusively through National Cooperative Exports Limited (NCEL). The Directorate General of Foreign Trade, invoking powers under the Foreign Trade (Development & Regulation) Act and provisions of the Foreign Trade Policy, authorises NCEL to effect exports to the named destinations in accordance with an earlier notification.

SEZ land denotification excludes designated IT/ITES area for Domestic Tariff Area allocation, reducing the notified Special Economic Zone extent.
Special Economic Zone land comprising 2.10 hectares at Rachenahalli village is de-notified from an Information Technology and Information Technology Enabled Services Special Economic Zone. The de-notified land covers portions of Survey Nos. 26, 27, 35 and 36. The de-notification follows State approval, recommendation of the Development Commissioner, and satisfaction of statutory requirements. The excluded area is intended for allocation to a Domestic Tariff Area unit in the IT/ITES sector, leaving a resultant notified SEZ area of 24.1017 hectares.

Tax collection by electronic commerce operators requires blockage of inter-state supplies and TCS filing obligations.
The notification requires the Electronic Commerce Operator who must collect tax at source under section 52 to (i) prohibit any inter state supply of goods through it by persons paying tax under section 10; (ii) collect tax at source under section 52(1) on such supplies and remit it to the Government as per section 52(3); and (iii) submit details of those supplies electronically in FORM GSTR 8 on the common portal.

Appeal procedure under PGST Act: special filing rules waive pre-deposit, require manual form and acknowledgement issuance.
A special procedure requires appeals under section 107 against orders under sections 73 or 74 to be filed manually in duplicate on the prescribed Form, with filing time computed from the later of this notification or the order; appeals filed earlier are deemed compliant. The appeal must include relevant documents and a self-certified copy of the order signed as per rule 26(2); formal filing occurs upon manual acknowledgment (FORM GST APL-02). No pre-deposit is required as a condition of filing, and the Appellate Authority must issue a summary in ANNEXURE-2.

Perquisite valuation of residential accommodation expanded to include leased or rented accommodation provided by employer.
Corrigendum to Notification No. 65/2023 inserts the words "or taken on lease or rent" into line 1 of page 6 of the Gazette notification, to be placed after "where the accommodation is owned" and before "by the employer and the same accommodation is", thereby modifying the textual scope of the perquisite valuation provision for residential accommodation provided by an employer to an employee.

Exemption from annual return: registered persons below prescribed turnover threshold relieved from filing annual return for FY 2022-23.
A statutory exemption relieves registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed turnover threshold from filing the annual return under the Haryana Goods and Services Tax framework; the Commissioner of State Tax, on the Council's recommendation, issued an administrative notification granting this exemption for that financial year.