Fit and proper person criteria expanded; disqualifications defined and mandatory replacement of unfit directors or KMP within a set period.
Requirement and criteria of fit and proper person apply at all times to applicants, recognised stock exchanges, recognised clearing corporations, and their shareholders, directors and key management personnel, requiring general reputation, financial integrity, good character and honesty. Disqualifications include convictions for economic or securities offences, winding up or insolvency, regulatory orders restricting market access with bar periods, pending recovery proceedings by the Board, wilful defaulter categorisation, and other Board-specified disqualifications. Directors or KMP found unfit must be replaced within a specified period, failing which the fit and proper criterion may be invoked against the entity, and the Board's decision is final.

Fit and proper person criteria tightened: expanded disqualifications, director replacement obligation and Board's decision deemed final.
The amendment strengthens the fit and proper person requirement for applicants, depositories, shareholders, directors and key management personnel by defining fitness indicators (financial integrity, reputation, honesty) and listing disqualifications (convictions for economic or securities offences; winding up, insolvency; Board orders restricting market access or bearing on the securities market with specified consideration periods; pending recovery proceedings; willful defaulter status; and other Board specified disqualifications). Depositories must replace unfit directors or KMP within a short prescribed period and the Board's decision on fitness is final.

GST compliance amendments revise interest calculation, refund processing, electronic ledger re-credit, payment methods, and return reporting requirements.
The amendments prescribe deemed revocation of specified registration suspensions upon furnishing pending returns, re-credit of electronic credit ledger amounts after deposit of erroneous refunds, and additional UPI and IMPS payment mechanisms. They establish the manner for calculating interest on delayed tax payment and wrongly availed and utilised input tax credit. Refund rules are revised for electricity exports, export valuation, shipping-bill mismatches and withheld integrated tax refunds. GSTR-3B, GSTR-9 and GSTR-9C reporting instructions and related GST forms are also updated.

Late GST payment interest: phased reduced rates for small taxpayers followed by higher standard rate after initial period.
The amendment substitutes the first proviso's wording to refer to persons liable to pay tax but failing to do so, changes the table heading from "Tax period" to "Month/Quarter", and inserts new table entries that prescribe phased interest treatment by turnover bands and return-filing categories under section 39, providing initial reduced or nil interest for early days after the due date and higher interest thereafter, applicable to specified months and a quarter in 2021; the notification is deemed effective from April 18, 2021.

Exemption from registration for suppliers using e commerce operators subject to conditions and validated PAN enrolment.
Supplies of goods through an electronic commerce operator by persons required to have tax collected at source are exempted from obtaining registration in the State if their aggregate turnover does not exceed the registration threshold and they comply with conditions: no inter State supplies, no supplies through an e commerce operator in more than one State or Union territory, valid Permanent Account Number declared and validated on the common portal, issuance of a single State enrolment number upon validation, prohibition on supplying without enrolment, and cessation of enrolment validity upon grant of formal GST registration.

Account Aggregator designation enables consent-based sharing of GST portal information with regulated aggregators.
Notification designates Account Aggregator as a permitted system for consent-based sharing of taxpayer information through the common GST portal, defining Account Aggregator as a non-banking financial company operating under policy directions of the central banking regulator and the Account Aggregator directions, and specifying the notification's effective commencement for enabling such sharing.

Appeal procedure for GST transitional credit claims-manual filing, no upfront deposit required, prescribed forms and acknowledgment.
Specifies a special procedure for manually filing appeals in duplicate against orders under Sections 73 or 74 of the Maharashtra GST Act pursuant to Supreme Court directions in Filco; appeals must use the prescribed annexed format, include relevant documents and a self certified copy of the order, be signed by the authorised signatory, and are treated as filed only upon manual issuance of an acknowledgement in FORM GST APL-02. The notification waives the requirement to deposit any amount under Section 107(6) as a precondition to filing and requires the Appellate Authority to issue a prescribed summary of its order.

Commencement of GST provisions: sections 2-23 (except 14-18) from Oct 1; sections 14-18 from Aug 1.
The Government, by Notification No. 28/2023-State Tax dated 22nd August, 2023 and exercising powers under sub section (2) of section 1, appoints different commencement dates: the first day of October, 2023 for the provisions corresponding to sections 2 to 23 except a specified subset, and the first day of August, 2023 for the provisions corresponding to sections 14 to 18.

Electronic commerce operator compliance for unregistered suppliers: enrolment-based supply control, no tax collection at source, and GSTR-8 reporting.
Special procedure is notified for electronic commerce operators handling supplies of goods made by persons exempted from registration. The operator must allow such supplies only where an enrolment number has been allotted, must not permit inter-State supplies, must not collect tax at source on those supplies, and must report the supplies in FORM GSTR-8. In multi-operator transactions, the operator who finally releases payment is treated as the relevant electronic commerce operator.

Electronic commerce operators face special GST procedure for composition taxpayers' goods supplies, including tax collection and GSTR-8 reporting.
Electronic commerce operators required to collect tax at source must follow a special procedure for supplies of goods made through them by composition taxpayers. The procedure bars inter-State supply of goods through the operator, requires collection and payment of tax at source under the Goods and Services Tax framework, and mandates furnishing supply details electronically in FORM GSTR-8 on the common portal. The notification applies from 1 October 2023.

GST amendment commencement notification sets different effective dates for specified ordinance provisions in Andhra Pradesh.
The Government of Andhra Pradesh appointed commencement dates for specified provisions of the Andhra Pradesh Goods and Services Tax (Amendment) Ordinance No. 10 of 2023. Sections 2, 3, 4, 6 to 13, and 20 to 23, excluding sections 14 to 19, were brought into force from 1 October 2023, while sections 14 to 19 were brought into force from 1 August 2023.

GST amendments reshape registration, filing limits, appellate structure, penalties, and retrospective Schedule III validation under Uttar Pradesh law.
Amendments are made to the Uttar Pradesh Goods and Services Tax Act, 2017 to align the State law with corresponding GST changes and to revise rules on registration, input tax credit, returns, refunds, assessment, appellate structure, penalties, compounding, and information sharing. The law introduces or modifies time limits and procedural conditions for filing outward supply details, returns, annual returns, and electronic commerce statements, generally subject to a three-year limit from the relevant due date, and updates provisions on cancellation, delayed refunds, and reassessment-related filing. It also restructures appellate provisions, revises penalty and compounding rules, inserts a data-sharing framework, and gives retrospective effect to specified Schedule III entries.

Customs duty exemption for exported onions limits payable duty above the prescribed rate, subject to later rescission.
Exemption reduces customs duty on exported onions by exempting any amount of duty above the prescribed rate for the tariff classification of onions, thereby capping the effective duty payable on such exports to the specified rate and relieving exporters from higher duty liabilities.

Export duty on onions imposed, creating immediate export restriction under the Customs Tariff Act notification.
A notification under section 8(1) of the Customs Tariff Act amends the Second Schedule to insert a tariff entry for onions and prescribes an export duty rate, while renumbering the existing first entry to accommodate the new provision, effectuating an immediate levy on the specified agricultural product through the statutory customs notification mechanism.

Annual return filing exemption applies to registered persons with turnover up to two crore rupees for 2022-23.
Registered persons whose aggregate turnover in the financial year 2022-23 is up to two crore rupees are exempted from filing the annual return for that financial year. The exemption is issued under the first proviso to section 44, on the recommendations of the Council, and is deemed to have come into force with effect from 31 July 2023.

Limitation on delayed GST filings: statutory bar on late returns and statements, subject to government exceptions and conditions.
The Act imposes a uniform limitation barring registered persons and operators from furnishing outward supply details, periodic returns, annual returns and operator statements after a period of three years from the due date, while permitting the Government, on Council recommendation and under prescribed conditions, to allow exceptions. It amends input tax payment language and supplier payment requirement, refines valuation exclusions and adds treatment for goods/services used for corporate social responsibility, restructures appellate bench terminology and tribunal designation, expands e commerce operator penalties for facilitation by ineligible suppliers, and inserts a new data sharing power for the common portal subject to supplier/recipient consent and a non liability clause for the Government and portal.

Extension of deadline by notification: original terminal date substituted and the amendment given retrospective commencement.
Amendment substitutes the terminal date in an earlier commercial taxes notification by replacing "30th day of June, 2023" with "31st day of August, 2023", extending the deadline. The change is made under section 128 of the Goods and Services Tax Act as an amendment to the prior departmental notification and the amending notification is deemed to have come into force with effect from the 30th day of June, 2023, giving the substitution retrospective effect.

Deadline extension for notified GST compliance: substitution of proviso deadline under Bihar GST Act with retrospective effect.
Amendment revises the proviso of Notification No. S.O. 132 (17 May 2023) by substituting the earlier deadline language with a later deadline; issued under section 128 of the Bihar Goods and Services Tax Act, 2017. The notification declares the amendment to have retrospective effect from the earlier cut-off date specified in the original proviso.

Extension of compliance deadline under Bihar GST notification, effected by amendment with retrospective commencement.
Amendment substitutes the deadline set out in the fourth proviso of Notification No. S.O. 131 (17 May 2023) with a later date, extending the prescribed period. The change is made under section 148 of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendation. The notification declares that it shall be deemed to have come into force from the earlier deadline, and includes administrative file reference and Gazette publication details.

Extension of deadline: notification date extended to 31st August 2023 with retrospective effect from 30th June.
Amendment substitutes the operative date in the earlier commercial taxes notification, replacing "30th day of June, 2023" with "31st day of August, 2023," and declares the notification to be deemed to have come into force from the 30th day of June, 2023, thereby giving the amended date retrospective effect.