Extension of compliance deadline: deadline substituted and the amendment given retrospective effect to the earlier date.
The notification amends an earlier Punjab GST notification by substituting the seventh proviso deadline "30th day of June, 2023" with "31st day of August, 2023" and declares that the amendment shall be deemed to have come into force on and with effect from the 30th day of June, 2023.

Special Economic Zone notification: Shayampet area notified and Approval Committee constituted; zone deemed Inland Container Depot.
The Central Government notifies specified land in Shayampet Village, Geesugonda Mandal, Warangal District as a Special Economic Zone after granting a letter of approval under the SEZ Act, lists the survey numbers and aggregated area, constitutes an Approval Committee with specified ex officio members and a developer representative as special invitee, and appoints the effective date from which the zone shall be deemed an Inland Container Depot under the Customs Act.

Corporate guarantee valuation for related parties is prescribed alongside revised attachment limits, registration cancellation forms, and compliance reporting requirements.
Corporate guarantee services supplied to a related person for a banking company or financial institution are valued at one per cent of the guarantee amount or actual consideration, whichever is higher. The amendments also replace an order with an intimation under rule 142(3), impose a maximum one-year operation for provisional attachment unless released earlier, revise registration cancellation and compliance forms, include One Person Companies in registration, and update GST practitioner enrolment qualifications.

Tariff value fixation updated for edible oils, metals, and areca nut, altering customs valuation and import assessment.
Fixation of tariff values by substituting Tables 1-3 in the principal Customs notification, setting US dollar tariff values for edible oils, brass scrap, areca nut, and specified forms of gold and silver, with values expressed per metric tonne or appropriate smaller units and explanatory notes delimiting included and excluded forms; the amendment updates the import valuation framework and declares its date of effect.

Export certification requirement: food supplements with botanicals to EU/UK must carry official lab-backed certificates from designated authorities.
Export of food supplements containing botanicals to the EU and UK must be accompanied by an official certificate issued by designated competent authorities. Certificates will be issued either by the Export Inspection Council/Export Inspection Agencies based on satisfactory analytical test reports from EIC-approved laboratories, or by SHEFEXIL based on satisfactory analytical test reports from NABL-accredited laboratories approved for ETO testing, as required under the amended ITC(HS) Export Policy.

Late fee waiver for specified GSTR 4 filings: excess fees limited and fully waived where central tax is nil after a designated filing window.
Amendment waives late fee amounts above a modest threshold and fully waives late fee where FORM GSTR 4 shows nil central tax, for returns covering July 2017-March 2019 quarters and financial years 2019 20 to 2021 22, if those returns were furnished between 1 April 2023 and 30 June 2023.

Special Economic Zone area expansion approved, additional land formally included under statutory notification altering SEZ extent.
Central Government notified addition of 50.8034 hectares to the Gopalpur Multi product Special Economic Zone proposed by M/s Tata Steel SEZ Limited, making the total notified SEZ area 550.9534 hectares. The expansion was approved on 24 November 2023 and notified by S.O.4632-(E) dated 14 December 2023, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006, and includes a detailed schedule of villages, khata numbers and plot areas.

Condonation of delay in GST appeals requires payment of admitted amounts plus a prescribed deposit and cash ledger payment.
Notification prescribes a special procedure for condonation of delay in filing appeals against demand orders under sections 73 or 74 of the Kerala SGST Act, requiring eligible persons to file the prescribed appeal form within the extended window and to make in full any admitted amounts plus a specified deposit of the remaining disputed tax, with part of the deposit debited from the Electronic Cash Ledger; refunds of excess pre notification payments are withheld until appeal disposal, demands not involving tax are excluded, and appeal rules apply mutatis mutandis.

Effective date of special GST procedure: amendment sets January commencement and deems it retrospective to the earlier notification.
The amendment inserts the words "with effect from 1st day of January 2024" after the phrase "hereby notifies the following special procedure to be followed," and declares that this insertion shall be deemed effective from 13th September, 2023, thereby fixing the commencement and retrospective operation of the special procedure prescribed by the earlier Kerala SGST notification.

Appointment to Appellate Authority for Advance Ruling: member substituted following administrative posting, replacing previous member.
Amendment substitutes the entry at serial number 1 in the notification constituting the Kerala Appellate Authority for Advance Ruling by appointing Shri. Manoj Kumar Arora, I.R.S., Chief Commissioner, Central Tax Central Excise and Customs, Thiruvananthapuram Zone as member in place of the outgoing member; the change is made under the Kerala State Goods and Services Tax Act, 2017 by formal government notification.

Certificate of Inspection required for rice exports to EU states and specified European countries; others temporarily exempt.
Amendment to Schedule-2, Chapter 10 of the ITC(HS) Export Policy requires a Certificate of Inspection from the Export Inspection Council or an Export Inspection Agency for exports of Basmati and Non Basmati rice to EU member states and the specified European countries United Kingdom, Iceland, Liechtenstein, Norway and Switzerland. Exports to other European countries are exempt from the Certificate of Inspection requirement for a period of six months from the date of the notification; the change amends Notification No. 09/2023 for the relevant HS tariff items.

Tax Collection at Source: e commerce operators must allow only enrolled exempted suppliers, block inter State sales, and file GSTR 8.
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, forbid inter State supplies by those persons through the platform, refrain from collecting tax at source for such supplies, and furnish details of those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these purposes.

Tax at source obligations require e-commerce operators to block inter State supplies and collect and remit TCS for composition suppliers.
Electronic commerce operators must prohibit inter State supplies made through them by composition taxpayers, collect tax at source in respect of those supplies and remit the amounts to the Government as provided by law, and furnish details of such supplies electronically on the common portal in the prescribed statement format.

Registration exemption for suppliers using electronic commerce operators subject to PAN validation, portal enrolment and intra state restrictions.
Conditional exemption from mandatory registration is granted to persons supplying goods through an electronic commerce operator required to collect tax at source, provided their aggregate turnover does not exceed the registration threshold, supplies are intra state and through a single State/UT, and they possess a Permanent Account Number. Suppliers must declare PAN, business address and State on the common portal for validation, obtain a unique enrolment number (one per State/UT), may not supply through the operator until enrolment is granted, and the enrolment ceases when formal registration under section 25 is subsequently granted.

Account Aggregator recognised for consent-based sharing of GST portal information, enabling regulated data exchange under governing directions.
Notification designates Account Aggregator as the authorised system with which the common GST portal may share taxpayer information based on consent under section 158A of the Jharkhand GST Act, 2017 and section 20 of the Integrated GST Act, 2017, effective from 1 October 2023, and defines Account Aggregator as a non financial banking company operating under the applicable regulatory directions for Account Aggregators.

Exemption from annual GST return filing for small taxpayers meeting turnover threshold for 2022-23; effective from late July.
Exempts registered persons from filing the annual return where aggregate turnover in the financial year 2022-23 is up to two crore rupees, under the first proviso to section 44 of the Jharkhand GST Act, 2017; the Commissioner, acting on Council recommendations, declared the exemption effective from 31st July, 2023.

Special procedure for manufacturers: mandatory registration of packing machines, daily production records and monthly GST statement submission.
Registered manufacturers of the Schedule goods must report packing machine details (FORM SRM-I; new registrants within fifteen days), report additional installations (FORM SRM-IIA) and removals (FORM SRM-IIB) within twenty-four hours, and obtain auto-generated unique machine IDs. Production capacity declarations to other agencies must be filed in FORM SRM-IA. Daily inputs and meter readings (FORM SRM-IIIA) and shift-wise machine-wise production and clearances (FORM SRM-IIIB) must be maintained at each business place. A monthly consolidated statement (FORM SRM-IV) must be filed by the tenth day of the succeeding month.

Special appeal procedure: waiver of pre-deposit and prescribed filing formalities for transitional credit appeals.
The notification establishes a special appeal procedure for section 107 appeals against orders under sections 73/74 concerning transitional credit claims linked to Circular No. 182/14/2022: appeals must be filed manually in duplicate on the prescribed form, earlier filed appeals are deemed compliant, pre-deposit under section 107(6) is waived, relevant documents and a self certified order copy must accompany the appeal, filing is complete only upon issuance of FORM GST APL-02 acknowledgement, and the Appellate Authority shall issue a summary in ANNEXURE-2 describing the post appeal credit/demand position.

Commencement of GST amendment establishes staggered commencement for different sections, with deemed retrospective effect applied.
Appoints commencement dates for provisions of the Jharkhand Goods and Services Tax (Amendment) Act, 2023: sections 2 to 24 (except sections 14 to 19) to commence on the 1st day of October, 2023, and sections 14 to 19 to commence on the 1st day of August, 2023. The notification is made under clause (b) of sub section (2) of section 1 of the Amendment Act and is deemed effective from the 31st day of July, 2023.

Anti-dumping duty corrigendum removes specified tariff subheadings from prior notification, amending its operative schedule and table.
Corrigendum to Notification No. 12/2023-Customs(ADD) omits three specified tariff subheadings from the earlier anti-dumping duty notification by deleting a listed line on page three and removing corresponding entries in the table on page four, thereby narrowing the schedule of items previously included in the anti-dumping duty measures; the corrigendum records the relevant Gazette references and file identifier for the amendment.