Extension of statutory deadline: specified proviso's deadline extended and amendment treated as effective from original deadline.
Amendment substitutes the date in the seventh proviso of Notification No. S.O. 4 (dated 2 January 2018) to extend the prescribed deadline, and the amendment is declared to be deemed to have come into force from the original deadline date specified in that proviso.

Notification amendment: substitution of authorised officer entry, appointing Shri Ajay Kumar as Additional Commissioner of State Tax.
Amendment substitutes the serial no. (ii) entry in notification S.O. No. 173 (21 September 2017) to specify Shri Ajay Kumar as Additional Commissioner of State Tax (Appeal), Central Division, Patna, effected under the Governor's powers under section 96 of the Bihar Goods and Services Tax Act, 2017 by notification S.O. 231 dated 18 August 2023.

Transitional credit appeal procedure: manual filing allowed, no pre deposit required, acknowledgement issued in prescribed form.
Notification sets a special manual appeal procedure for orders under sections 73/74 MPGST Act: appeals must be filed in duplicate on ANNEXURE I within the time under Section 107 (computed from the later of this notification or the order), accompanied by relevant documents and a self certified copy of the order, signed as per rule 26(2). No deposit under Section 107(6) is required to file. Receipt of a compliant appeal triggers issuance of FORM GST APL 02 acknowledgement, and the Appellate Authority must issue an ANNEXURE 2 summary with its order. The notification is effective from 31 July 2023.

Annual return exemption for small registered persons with limited turnover for 2022-23, effective from late July 2023.
Exemption from filing the annual return is granted to registered persons whose aggregate turnover in the financial year 2022-23 does not exceed two crore rupees, relieving them of the obligation to submit the annual return for that financial year; the notification, issued by the Commissioner on the Council's recommendation, takes effect from 31 July 2023.

Valuation of residential accommodation revised: new employer-provided housing perquisite rules determine taxable value and furniture treatment.
The amendment substitutes rule 3 to prescribe computation of the value of residential accommodation as a perquisite: a table differentiates Central/State Government-provided accommodation, other employer-owned or leased accommodation, and hotel accommodation with distinct bases for unfurnished and furnished units; furniture cost or hire charges are added where applicable; employer-owned valuations use salary-percentage benchmarks by city category reduced by rent paid by the employee; leased accommodation uses the lower of actual lease rental or a salary benchmark reduced by employee-paid rent; hotel valuation uses the lower of a salary-linked fraction or actual hotel charges, with specified exclusions and provisos.

Screening Committee nomination updated: Additional Commissioner of State Tax replaces previous officer designation in state GST screening panel.
The Government nominates the Additional Commissioner of State Tax, Taxpayer Services Headquarters, as the officer in the State Level Screening Committee, substituting the designation "Joint Commissioner-1" in item (b) of the earlier notification issued under G.O.(P) No.115/2017/TAXES, effected under the authority of rule 123 of the Kerala Goods and Services Tax Rules and the corresponding sub rule of the Central Rules.

Deadline extension for GSTR-10 filing reduces late fee for delayed final returns during specified relief period.
The notification amends the prior notification by substituting the earlier final-return cutoff date with a later cutoff date, and declares the amendment to be deemed in force from the original cutoff date, thereby applying the revised deadline retrospectively; the measure is intended to reduce late fees for persons who file the final return in form GSTR-10 within the specified relief period following Council recommendations.

Amnesty scheme for deemed withdrawal of assessment orders extended to allow returns with interest and late fee
The notification substitutes the deadline of 30th June, 2023 with 31st August, 2023 and deems the amendment effective from 30th June, 2023. It implements an amnesty scheme allowing specified registered persons to secure deemed withdrawal of assessment orders issued under section 62 by furnishing the prescribed return on or before 31st August, 2023 and paying interest due under subsection (1) of section 50 and the late fee under section 47.

Extension of time limit for revocation of cancellation of GST registration allows affected registrants additional period to apply.
The Government of Kerala, on the GST Council's recommendation, amends a prior notification to extend the deadline for revocation of cancellation of GST registration for registrants whose registration was cancelled under clauses (b) or (c) of sub section (2) of section 29 and who failed to apply within the originally prescribed period; the amendment is effected under section 148 of the State GST Act and is declared to have retrospective effect to the original cut off date.

Late fee waiver for delayed GSTR-4 filings extended with an enlarged compliance window and retrospective effective date.
The amendment substitutes the terminal date in the sixth proviso of the earlier notification, thereby extending the cutoff for the waiver/reduction of late fee for non-furnishing of FORM GSTR-4; the amendment is deemed to have effect from the original terminal date. The relief applies where taxpayers furnish GSTR-4 for the specified earlier periods within the extended filing window commencing 1 April 2023 and ending on the substituted terminal date.

Advance Ruling Authority appointment: new member appointed to Kerala Authority for Advance Ruling replacing prior member.
The Government, under subsection (1) of section 96 of the Kerala State Goods and Services Tax Act, 2017 read with subsection (2) and rule 103, amends the prior notification constituting the Kerala Authority for Advance Ruling by substituting the entry at serial number 1 to appoint Smt. Rajeswari R. Nair, I.R.S., Additional Commissioner, Central Tax and Central Excise, in place of Smt. S.L. Sreeparvathy, I.R.S.

Late fee rationalization under GST: amnesty allows delayed GSTR-9 annual returns to be filed within an extended window.
Amendment substitutes the earlier proviso deadline with a later cut off date and declares the notification to be deemed effective from the original deadline. It provides for rationalization of late fee liability and an amnesty scheme permitting non filers of FORM GSTR 9 for specified past financial years to furnish returns within a designated filing window and avail the revised late fee treatment.

Rate of exchange for TDS on foreign currency: telegraphic transfer buying rate of State Bank of India on deduction date.
Rule 26 prescribes that for deduction of tax at source on income payable in foreign currency the rate of exchange shall be the telegraphic transfer buying rate of the foreign currency adopted by the State Bank of India, applied on the date tax is required to be deducted. The rule applies to payments to an assessee outside India, to a Unit in an International Financial Services Centre, and by such a Unit to an assessee in India, and includes definitions for key terms.

Exchange rate determination for customs: updated import and export conversion rates effective 18 August 2023.
The Central Board of Indirect Taxes and Customs, exercising powers under section 14 of the Customs Act, 1962, prescribes specified conversion rates of listed foreign currencies into Indian rupees for import and export goods effective 18 August 2023, superseding the earlier Notification No. 57/2023; rates are presented in Schedule I (per unit) and Schedule II (per 100 units), with a recorded substitution for the Turkish Lira and later supersession by a further notification.

Adjudication assignment for GST show cause notice affecting United Spirits Ltd. with designated officers appointed to adjudicate.
The Board, under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act, appointed officers listed in the Table to exercise the powers and discharge the duties of the officers shown in the Table with respect to the show cause notice issued to M/s United Spirits Ltd., thereby designating specific officers to adjudicate the notice described in the Table.

Territorial scope of GST redefined for specified Andhra Pradesh jurisdictions, updating district and mandal coverage and coastal waters.
The notification substitutes entries in Table II of Notification No. 02/2017-Central Tax, deeming the substitutions effective from the stated date, to redefine territorial coverage for three GST jurisdictions in Andhra Pradesh. The amendments restate the Guntur entry to include specified neighbouring districts, selected mandals of East Godavari and Tirupati districts, and adjoining territorial waters, the Tirupati entry to list constituent districts and specified mandals within Tirupati district, and the Visakhapatnam entry to enumerate included districts and specified mandals of East Godavari.

Delegation of powers: power to call for information under Tamil Nadu GST delegated to Additional and Joint Commissioners.
The Commissioner delegating powers under sub-section (3) of section 5 of the Tamil Nadu GST Act delegates the power to call for information (Chapter XXI, section 151) to Additional Commissioners, Joint Commissioners (Territorial), and Joint Commissioners (Intelligence), with the delegation coming into force immediately to permit those officers to exercise the statutory functions under the Act and rules.

Grievance redressal timeframe: twenty-one calendar days to resolve investor complaints; Board may designate corporate monitoring bodies.
The amendment mandates that specified regulated entities shall redress investor grievances promptly but not later than twenty-one calendar days from receipt of the grievance and allows the Board to recognise a body corporate for handling and monitoring the grievance redressal process in such time and manner as may be specified by the Board.

Sponsor group minimum holdings and stewardship code impose extended holding, nomination and lock in obligations for InvIT stakeholders.
The amendment defines sponsor group and Self-Sponsored Investment Manager, expands identification of sponsors to include sponsor groups, and prescribes time phased minimum collective unit holding requirements for sponsor(s) and sponsor group(s) with associated lock in and non encumbrance obligations. Sponsors and sponsor groups bear collective responsibility for formation and asset transfer representations, with trustee recourse for breaches. Conversion of an Investment Manager to a Self Sponsored Investment Manager is permitted only upon specified governance, distribution, creditworthiness and independence conditions and requires unitholder and trustee approvals and an exit option for dissenting unitholders.

Sponsor lock-in and Self Sponsored Manager rules revised, adding nomination rights for large unitholders and a stewardship code.
The amendment adds definitions for group entities of the Manager and Self-Sponsored Manager, grants unitholders meeting a ten percent threshold a board nomination right subject to recusal and adherence to a new stewardship code, restructures sponsor minimum unitholding into staggered locked-in tiers with a monetary cap and transitional rules, omits regulation 7A, and prescribes conditions and an exit option for conversion to a Self-Sponsored Manager alongside stewardship principles in Schedule IX.