Conditional waiver of late fee for GSTR-10 extended, allowing filing by the substituted date with retrospective effect.
The notification amends an earlier Finance Department notification by substituting the earlier cut-off with the 31st day of August, 2023, thereby extending the conditional waiver of late fee for non-filers of GSTR-10 and declaring the amendment to have retrospective effect from the 30th day of June, 2023.

Conditional waiver of late fee extended for GSTR-9 filers who submit returns by the revised deadline, with retrospective effect.
The notification amends a prior department notification by substituting the earlier GSTR-9 filing cutoff with a later deadline, thereby extending the conditional waiver of the late fee for non-filers who file by the substituted date. The amendment is declared to operate retrospectively from the original cutoff date, making the new deadline applicable for waiver eligibility.

Amnesty extension for GST return non filers: deadline moved to a later date with retrospective effect.
The notification amends a prior departmental notification by substituting the earlier cutoff date with a later cutoff date for amnesty in filing returns where assessments were made for non filers, and provides that the amendment is deemed to have come into force from the original cutoff date.

Amnesty extension for revocation of cancelled registration allows late applicants to seek reinstatement under amended notification.
The notification amends an earlier departmental notification to extend the deadline for filing applications for revocation of cancellation of Registration Certificates issued for non-filing of returns, substituting the prior deadline with a later one and declaring the amendment effective from the original commencement date.

Conditional waiver of late fee for delayed GSTR filings: extended deadline permits regularisation without late fee under substituted deadline.
The notification substitutes the earlier final date in the proviso with a new final date of 31st day of August, 2023, extending the period for a conditional waiver of late fee for non-filers of GSTR-4 for July 2017 to FY 2021-22 where returns are filed within the extended window, and deems the amendment effective from the 30th day of June, 2023.

State tax amendment updates cross-reference and replaces trade policy and handbook definitions, made effective retrospectively.
The State GST rate notification is amended to substitute a cross-reference in the opening paragraph and to replace the Explanation clauses defining Foreign Trade Policy and Handbook of Procedures with their 2023 notified versions; the amendment is made under state rulemaking authority on the GST Council's recommendation and is declared effective retrospectively from the stated effective date.

Definition update in GST notification amends Foreign Trade Policy and Handbook of Procedures references for GST rate notification.
Amendment revises Notification No.26/2018-State Tax (Rate) by substituting the opening paragraph reference from paragraph 4.41 to paragraph 4.40 and replacing Explanation clauses (a) and (b) with updated definitions: clause (a) defines Foreign Trade Policy as the Foreign Trade Policy, 2023 (notification No. 1/2023 dated 31st March 2023); clause (b) defines Handbook of Procedures as the Handbook of Procedure (Public Notice No. 01/2023 dated 1st April 2023). The amendment takes effect from 27th July, 2023.

GST rate amendment adds and substitutes entries in state tax schedules, altering classification and applicable state tax rates.
The notification amends Maharashtra GST rate schedules by inserting tariff entries for un-fried or un-cooked snack pellets (extrusion), fish soluble paste, Linz-Donawitz (LD) slag and imitation zari thread, substitutes the metallised yarn description in Schedule II to exclude imitation zari thread, and updates Schedule III to add extrusion-manufactured snack pellets and to exclude LD slag from certain slag entries; amendments take effect from 27th July, 2023.

GST rate amendment adds specified goods to state tax schedules and substitutes tariff descriptions, altering taxable classifications.
Amendment inserts specified goods into Himachal Pradesh SGST schedules and substitutes tariff descriptions: adds un fried or un cooked snack pellets (HSN 1905), fish soluble paste (HSN 2309), Linz Donawitz Slag (HSN 2619) and imitation zari thread (56050020) to Schedule I; substitutes the Schedule II metallised yarn entry to modify exclusions for real and imitation zari; and updates Schedule III to include snack pellets in the toasted bread description and to revise the slag entry. The changes are made effective retrospectively as stated in the notification.

GST rate amendment clarifies forward charge scope by specifying supplies that have not reverted to the reverse charge mechanism.
Substitution in Annexure III replaces the phrase "during the Financial Year ____ under forward charge" with wording specifying supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism", thereby restricting the forward charge reference to supplies that have not reverted to reverse charge.

Forward charge status clarified: supplies remain under forward charge if not reverted to reverse charge mechanism.
The notification amends Annexure-III of Notification No. 13/2017-State Tax (Rate) by substituting the phrase referencing supplies "during the Financial Year ... under forward charge" with wording specifying supplies "from the Financial Year ... under forward charge and have not reverted to reverse charge mechanism," thus clarifying which supplies remain subject to forward charge. The amendment is effective from 27th July, 2023.

Satellite launch services: entry substituted in state tax rate notification, creating an explicit taxable service designation.
Amendment substitutes the description against serial number 19C in the State tax rate notification to designate Satellite launch services as the operative taxable service entry, effected under the Maharashtra Goods and Services Tax Act, 2017 on the recommendations of the Council and coming into force from 27th July 2023.

Satellite launch services now specified under state GST rate notification, altering taxable service classification and effective retroactively.
Amendment specifies Satellite launch services as the substituted entry against serial number 19C in Notification No. 12/2017-State Tax (Rate), the change being made under the enabling provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 on GST Council recommendation, and the amendment is deemed to have come into force from 27th July, 2023.

Revert to reverse charge: GTA must file declaration in the prescribed preceding financial year window or remain under forward charge.
Amendments redefine the GTA option to pay tax under forward charge and to revert to the reverse charge mechanism by prescribing a filing window in the preceding financial year and by introducing Annexure VI as the form for a GTA to declare its intention to revert. They provide that a GTA's option to self pay GST will be deemed to continue for subsequent years unless the GTA files the prescribed declaration to revert, and state that an exercised option cannot be changed for one year and remains valid until the end of the financial year.

Option to revert to reverse charge mechanism by GTA now exercisable in the designated pre financial year window; deemed continued unless declaration filed.
The notification amends the State GST rate notification to revise the timing and procedure for a Goods Transport Agency to elect to revert to the reverse charge mechanism. The permissible window to exercise this option is moved to the period from the first day of the preceding financial year until the thirty first day of March of that preceding year. An option by a GTA to pay under forward charge is deemed to continue for future years unless the GTA files the new Annexure VI declaration within that window to revert. Annexure V wording is revised and Annexure VI (a prescribed form) is inserted.

Approved settlement terms require the Panel of Whole Time Members to dispose specified settlement proceedings on agreed terms.
The amendment adds a sub regulation to Regulation 23 requiring the Panel of Whole Time Members to dispose of specified proceedings on the basis of approved settlement terms, thereby ensuring that proceedings initiated or proposed as specified proceedings are disposed by the Panel in accordance with negotiated or approved settlement terms.

Extension of assessment-year coverage: rule 10TD amended to include assessment year 2023-24, effective April 1, 2023.
Rule 10TD(3B) of the Income-tax Rules, 1962 is amended to substitute the phrase listing assessment years "2020-21, 2021-22 and 2022-23" with "2020-21, 2021-22, 2022-23 and 2023-24", extending the temporal scope. The amendment is effected under section 295 read with sub section (2) of section 92CB, named the Income-tax (Fifteenth Amendment) Rules, 2023, and is deemed effective from 1 April 2023, applying to assessment year 2023-24 relevant to previous year 2022-23.

GST notification amendment extends the operative date in a prior Uttar Pradesh SGST notification under the tax law.
Amendment to a prior Uttar Pradesh SGST notification substitutes the date "30th day of June, 2023" with "31st day of August, 2023" in the earlier notification issued under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment is made in exercise of the power under Section 128 on the recommendation of the Council and is stated to operate retrospectively from 30 June 2023. The legal effect is confined to replacing the date reference in the earlier notification; no other substantive change is indicated.

GST notification amendment extends the proviso date and applies the change retrospectively from the earlier effective date.
The notification amends an earlier Uttar Pradesh Goods and Services Tax notification by substituting 31st August, 2023 for 30th June, 2023 in the proviso. It is issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the recommendations of the Council and is deemed to have come into force with effect from 30th June, 2023.

Extension of notification period under Uttar Pradesh SGST by substituting the cutoff date and giving retrospective effect.
The Uttar Pradesh SGST notification amends an earlier notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023." The amendment is made under the power to issue further changes and is deemed to have come into force from 30th June 2023, so the substituted date applies from that time onward.