Special procedure for manufacturers requires machine registration, daily production records and monthly SRM reporting on the common portal.
Notification under section 148 of the Haryana GST Act prescribes that registered manufacturers of listed pan-masala and tobacco goods must electronically furnish packing/filling machine details in FORM SRM-I/IIA and removals in FORM SRM-IIB to obtain a unique machine ID; declare previously submitted production capacity in FORM SRM-IA; maintain daily inputs and electricity records (FORM SRM-IIIA) and daily shift-wise machine- and brand-wise production records (FORM SRM-IIIB); and submit a consolidated monthly statement in FORM SRM-IV by the tenth day of the succeeding month, with supporting capacity certificates and documents uploaded on the common portal.

Special appeal procedure under Haryana GST permits manual filing without pre-deposit and mandates acknowledgement and summary issuance.
The notification prescribes a special appellate procedure under the Haryana GST Act for appeals against orders under sections 73/74 pursuant to Circular No.182 and Supreme Court directions: appeals must be filed manually in duplicate on the ANNEXURE-1 form within prescribed time computed from this notification or the order date; no pre-deposit is required; appeals must include relevant documents and authorised signature; acknowledgement in FORM GST APL-02 is issued on compliance and appeals are treated as filed only upon such acknowledgement; Appellate Authority must issue an ANNEXURE-2 summary with its order.

Export permission for non-basmati white rice requires export duty paid before specified cutoff, allowing shipment if customs entry time verified.
Exports of non-basmati white rice are permitted where consignments were handed to Customs or entered the Customs Station and registered in electronic systems with verifiable date-and-time stamping before 21:57:01 hours on 20.07.2023, and where export duty was paid before that cutoff; eligible exports may proceed up to 30.10.2023 and references to "before this Notification" in Notification No. 20/2023 are to be read as before that date and time.

Anti-dumping duty on nylon fishing nets extended to curb dumping and circumvention via Malaysia, preserving remedial effect.
Imposition of anti-dumping duty on nylon fishing nets under tariff item 5608 11 10, originating in or exported from China PR and extended to imports involving Malaysia and other transshipment patterns, based on findings of continued dumping, circumvention via Malaysia, likelihood of recurrence of dumping and injury, and erosion of remedial effect. Duty is specified per kilogram in US dollars, effective from Gazette publication, payable in Indian currency; HDPE nets excluded and blends covered if 50% or more nylon by weight.

Valuation procedures set standards for determining fair market value and require approved valuers and standardized reports.
Rules provide a mechanism for approval and requisition of persons, entities or registered valuers by senior tax officers through application in Form No. 6C, require disposal of applications within six months and issuance of a Designated Approval Number; permit requisition of unapproved persons with recorded reasons and retrospective approval within thirty days. Valuation under subsection (9D) prescribes valuation bases: stamp-duty plus construction cost for immovable property, rule 11UA methods for jewellery and certain assets, and open market price where other methods are inapplicable; valuation reports must be submitted in Form No. 6CA with detailed methodology, assumptions and verification.

SIMS registration fee revised to a flat rate; registration process unchanged and automatic registration validity remain intact
Amendment revises the registration fee under the Steel Import Monitoring System (SIMS), replacing the previous CIF linked variable fee with a revised fixed registration fee for obtaining an automatic Registration Number; the requirement to submit advance online import information, the application window relative to expected arrival, and the automatic Registration Number validity remain unchanged, and the change takes immediate effect.

SCOMET export controls updated - listed items require prior export authorisation and transitional compliance steps.
The Notification amends Appendix 3 (SCOMET Items) to Schedule 2 of the ITC (HS) Classification, updating the list of controlled Special Chemicals, Organisms, Materials, Equipment and Technologies and confirming that export of listed items is permitted only against a prior export authorisation unless expressly exempted or prohibited; it requires posting the revised list on the DGFT portal, provides a transitional lead time before enforcement, and reiterates reporting, DTA SEZ supply rules, and DGFT permission for site visit or on site verification arrangements.

Deemed withdrawal of assessment orders if registered persons file pending returns and pay interest and late fee as required.
Assessment orders issued on or before the specified cutoff shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, if they furnish the pending return by the filing deadline and accompany it with payment of the interest and the late fee under the Act; this operates irrespective of any appeal filed or decided.

Revocation of cancelled GST registration allowed under special procedure after furnishing returns and paying due tax and charges, no further extension available.
A limited special procedure permits registrants whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who missed the section 30 revocation period to apply for revocation up to the notified cut-off only after furnishing returns due to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extensions are available, and the class includes persons whose appeals were rejected for delay.

Limitation extension for recovery of unpaid GST: time-limits for issuing assessment orders relating to prior years extended.
The Government, under section 168A of the Telangana GST Act, extends the time limit for issuance of orders for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised under the recovery provision of section 73, by fixing specified extended cut-off dates for three past financial years; the notification is made in partial modification of earlier G.O. Ms. orders and is deemed effective from a stated commencement date.

Late fee waiver for delayed GSTR 10 filings permits relief when final return is filed within the specified three month window.
The State Government, exercising powers under section 128 and on Council recommendations, waives the portion of late fee under section 47 in excess of five hundred rupees for registered persons who failed to furnish the final return in Form GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023.

Late fee waiver for delayed GSTR-4 returns where central tax liability is nil and returns filed within specified window.
Amendment provides that for registered persons who delayed furnishing Form GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 but filed between 1 April and 30 June 2023, late fee under section 47 in excess of two hundred and fifty rupees is waived, and fully waived where the total Central tax payable in the return is nil; the notification is deemed effective from 31 March 2023.

Authority for Advance Ruling constituted specifying appointed members and superseding earlier state notification under Tamil Nadu GST.
Constitution of the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017 by exercise of powers under Section 96(1), superseding Notification No. II(2)/CTR/1001(a)/2022 and naming two appointed members: Tmt. D. Jayapriya, Additional Commissioner of GST and Central Excise, and Tmt. M. Usha, Joint Commissioner (Commercial Taxes).

Turnover threshold reduction for Telangana GST composition eligibility, lowering the qualifying limit and narrowing taxpayer scope.
Amendment reduces the turnover threshold relevant to composition-scheme eligibility under the Telangana Goods and Services Tax framework by substituting a lower turnover limit for the previously specified one, thereby narrowing the class of taxpayers eligible under the composition regime and altering the qualifying criteria for simplified compliance and taxation.

GTA option to self pay GST permitted with prescribed exercise deadlines and declaration requirements for new or threshold crossing registrants.
The amendment inserts provisos prescribing a deadline to exercise the option to pay GST for the relevant financial year and permits a Goods Transport Agency that begins business or crosses the registration threshold during a financial year to opt to self pay GST by filing a declaration in Annexure V within forty five days of applying for registration or one month from obtaining registration, whichever is later; the amendment is effective from a stated date in May 2023.

Waiver of late fee: excess late fees for delayed GST returns waived subject to turnover-based daily caps.
The State Government waives the amount of late fee payable under the late-fee provision for returns to be furnished for the specified financial year onwards, limiting recoverable late fees to prescribed daily amounts for two classes of registered persons differentiated by aggregate turnover, each subject to a maximum calculated on turnover in the State or Union territory as specified in the Table.

GST rate amendment: addition of unpackaged rab to the State tax schedule with specified commencement.
The State GST rate schedule is amended by inserting Rab, other than pre-packaged and labelled at Sl. No. 94, Column (3) of Notification No. 2/2017; the amendment is made by G.O. Ms. No. 115 under section 11(1) of the Telangana Goods and Services Tax Act, 2017 and is to come into force from 1 March 2023.

GST rate amendment revises schedule classifications, adding pencil sharpeners and clarifying packaged jaggery product coverage.
Amendment modifies the State GST rate notification by substituting the packaged jaggery and related sugar products entry in the lower-rate schedule, inserting a new tariff entry under HSN 8214 to include pencil sharpeners in the mid-rate schedule, and adding an exclusion for pencil sharpeners in the higher-rate schedule entry, with a specified commencement date for the changes.

Amendment to State GST rate notification explicitly includes courts and tribunals among recognised bodies, effective March.
The notification amends the Explanation to clause (h) of Notification No. 13/2017 State Tax (Rate) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals; the amendment is effected under the powers of section 9(3) of the Telangana GST Act and is effective from 1 March 2023.

Educational institution definition expanded to include exam authorities, enabling exemption for entrance-exam services under state GST.
The notification inserts clause (iva) into the Explanation to paragraph 3 of the State GST rate notification, clarifying that any authority, board or body set up by the Central or State Government, including National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations. The amendment is effective from March 1, 2023.