Customs exchange rate update sets revised import and export valuation basis for Turkish Lira effective late August.
The Central Board amends the exchange-rate Schedule-I entry for the Turkish Lira, substituting a new row that prescribes distinct one-unit foreign-currency equivalents to Indian rupees for import and export purposes, and specifies the effective date from which these revised rates must be applied for customs assessment and related procedures.

Export duty exemption for parboiled rice subject to customs entry and irrevocable LC conditions, with deferred effective date.
Two tariff entries for parboiled rice (heading 1006 30 10) are inserted with nil export duty subject to two new conditions: Condition 5 defers the rate until 16th October 2023; Condition 6 requires that goods intended for export entered the customs station before 25th August 2023 without clearance having been issued, or are backed by irrevocable Letters of Credit opened and interbank message-exchanged before 25th August 2023 and authenticated by the Recipient Bank.

Export duty on parboiled rice imposed by Customs Tariff insertion, creating a new scheduled entry and taking immediate effect.
Levy of export duty on parboiled rice is effected by inserting a new entry into the Second Schedule to the Customs Tariff Act, identifying parboiled rice under the tariff classification and prescribing a duty rate; the notification exercises the Act's amendment power and takes effect immediately.

GSTR-7 filing deadline extended for April-July returns for registered persons with principal place of business in Manipur.
Extension of the due date for furnishing FORM GSTR-7 is granted for returns for April, May, June and July 2023 for registered persons whose principal place of business is in Manipur by substituting the months and the prior cutoff date in the principal notification; the amendment is deemed to have come into force from the last day of July 2023.

Extension of GSTR-3B due date for registered persons in Manipur, revising the statutory filing deadline accordingly.
The Commissioner amends Notification No. 20/2023-Central Tax to extend the due date for furnishing FORM GSTR-3B for the quarter ending June, 2023 for registered persons whose principal place of business is in Manipur by substituting "thirty-first day of July, 2023" with "twenty-fifth day of August, 2023", and declares the amendment to be deemed to have come into force from the thirty-first day of July, 2023.

Extension of GSTR-3B filing deadline for registered persons in Manipur, with substituted months and retroactive effective date.
Extension of the due date for furnishing Form GSTR-3B is prescribed for registered persons whose principal place of business is in Manipur by substituting the covered months to include April, May, June and July 2023 and replacing the previously prescribed final date with a later filing date, the notification being effective retrospectively from the end of July 2023.

Extension of GSTR-1 filing deadline for Manipur-registered taxpayers to include July, deadline moved to late August.
Extension of due date for furnishing Form GSTR-1 for registered persons with principal place of business in Manipur: tax periods April, May, June and July 2023 are covered and the earlier deadline is substituted by the twenty-fifth day of August, 2023. The amendment substitutes the fourth proviso of the principal notification and is issued under the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017; it is deemed to have come into force from the thirty-first day of July, 2023.

Input tax credit reversal and return-liability mismatch rules introduce compliance, recovery, re-availment, and electronic-commerce reporting requirements.
The amendments introduce a mechanism for reversal and later re-availment of input tax credit where the supplier does not furnish the corresponding GSTR-3B within the prescribed deadline. They also establish rule 88C, requiring a registered person to pay or explain differences between liability reported in GSTR-1 or the invoice furnishing facility and GSTR-3B, with recovery consequences for unpaid and unexplained differences. GSTR-1 reporting is revised to add electronic-commerce supply disclosures, while refund, appeal, registration and prescribed-form procedures are updated.

GST rate amendment updates Schedule entries altering tax classifications and applicability, effective from the notified commencement date.
The State Government amended the Telangana GST rate notification by substituting entries in Schedule I (2.5%), Schedule II (6%) and Schedule III (9%) to specify that ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit is treated under the lower-rate entry, to redefine bran and cereal residues with exclusions, to clarify fruit pulp or fruit juice based drinks' exclusion of certain carbonated beverages, to specify mathematical and geometry boxes, and to place denatured ethyl alcohol in the higher-rate schedule subject to the stated exclusion, effective from the notified commencement date.

GST rate amendment updates feed classifications and adds husk of pulses and concentrate entries, altering taxable goods coverage.
The State GST rate schedule is amended to substitute S. No. 102's description to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements, additives, wheat bran and deoiled cake (other than rice bran), and to insert S. No. 102C covering husk of pulses including Chilka and concentrates (chuni or churi, Khanda); the amendment takes effect from 1 January 2023.

Commencement of Telangana GST Amendment: notified sections declared to come into force by state notification under empowering provision.
The Government, invoking the empowering clause of the Telangana Goods and Services Tax (Amendment) Act, appoints an appointed date on which the listed provisions shall come into force, identifying sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 14 and 15 of the Amendment Act as those to be brought into effect.

Amendment to GST rules revises Authority functions, omits specified procedural rules and redefines 'Authority' in rules.
Telangana amends the GST Rules effective 1 December 2022: Rules 122, 124, 125, 134 and 137 are omitted; Rule 127's marginal heading is changed from "Duties" to "Functions" and its text is revised to state that the Authority shall discharge specified functions; and the Explanation after Rule 137 substitutes clause (a) to define "Authority" as the Authority notified under the Act.

GST filing period amendment: Form GSTR-9 references extended to April-October 2022 with filings allowed up to 30 November.
Amendment revises instructions to Form GSTR-9 by replacing references to April-September, 2022 with April-October, 2022 and specifying that returns for that extended period are to be filed up to 30th November, 2022. Substitutions are made in paragraph 7 and in the Table entries against serial numbers 10, 11, 12 and 13 to reflect the extended period and uniform filing deadline.

Rescission of refund-application classification removes prior notification and affects entitlement under GST law.
The State Government, exercising powers under section 148 of the Telangana Goods and Services Tax Act, 2017, rescinded the earlier notification that specified the class of persons eligible to apply for refund of tax paid on inward supplies, thereby annulling that administrative specification and preserving actions completed or omitted before the rescission.

Input tax credit reversal required where recipient fails to pay supplier; credit re availment permitted on subsequent payment.
The amendments add non furnishing of returns as grounds for registration action, remove reliance on the inward supply return, require reversal of input tax credit and interest where recipients do not pay suppliers within the prescribed time, permit re availment of credit upon subsequent payment, omit several forms and rules tied to the prior reconciliation process, and modify refund and automated communication language to align adjustments and reversals with the consolidated monthly return framework.

Registration exemption for suppliers through e-commerce operators with portal-validated PAN enables enrolment-based trading.
Specifies a conditional exemption from obtaining registration under the State GST Act for persons supplying goods through an electronic commerce operator required to collect tax at source, where such persons have turnover below the State registration threshold, subject to restrictions on inter-State supplies, single-State supply through an electronic commerce operator, possession and validation of a Permanent Account Number on the common portal, grant of a single enrolment number per State, prohibition on supply without that enrolment number, and automatic cessation of the enrolment number upon grant of formal GST registration.

Account Aggregator designation permits consent-based sharing of GST information via the common portal under the data-sharing framework.
Notification designates Account Aggregator as a system with which the common portal may share information on the basis of consent under section 158A of the Gujarat Goods and Services Tax Act. The notification becomes effective from the stated commencement date and explains that an Account Aggregator is a non-financial banking company undertaking Account Aggregator business in accordance with the NBFC-Account Aggregator Directions and applicable policy directions.

Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity; a prior entry omitted.
The notification amends the State GST rate schedule by inserting an explanation to Sl. No. 12 clarifying that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity as his own residence and not on account of the proprietorship concern; additionally, Sl. No. 23A and its related entries are omitted.

Special procedure for pan masala and tobacco manufacturers mandates machine reporting, daily records and monthly statements on the portal.
Special procedure is prescribed for registered persons engaged in manufacturing specified pan masala and tobacco-related goods, requiring reporting of packing machines, production-capacity declarations, daily records of inputs, waste, electricity use and production, and a monthly statement on the common portal. Existing manufacturers must furnish machine details in FORM SRM-I, additional machines in FORM SRM-IIA, removed machines in FORM SRM-IIB, prior capacity declarations in FORM SRM-IA, and maintain forms SRM-IIIA, SRM-IIIB and SRM-IV for operational compliance.

Appeal procedure for transitional credit orders: manual filing without pre deposit, acknowledgement required, appellate summary issued.
Appeals against orders under sections 73 or 74 for TRAN 1/TRAN 2 claims must be filed manually in duplicate on ANNEXURE 1 within the statutory timeframe computed from the later of the order date or this notification; pre deposit is not required. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised signatory under rule 26(2). The Appellate Authority issues FORM GST APL 02 acknowledgement upon receipt, and the appeal is deemed filed only when that acknowledgement is issued. The Appellate Authority shall also issue an order summary in ANNEXURE 2.