Tax collection by e commerce operators: mandatory TCS, prohibition of inter state supplies by composition sellers, and GSTR 8 reporting.
Notification requires electronic commerce operators, who must collect tax at source, to prohibit inter state supplies through their platforms by composition scheme sellers, collect and remit tax at source as prescribed, and furnish details of such supplies electronically in FORM GSTR 8 on the common portal.

Tariff classification corrections amend commodity codes and add entries, updating HS headings and taking effect from July 2017.
Corrigendum amending the commodity schedule of Notification No. S.O.16/P.A.5/2017/S.9/2017 by substituting commodity descriptions, correcting HS/tariff codes, and inserting new entries (including bran and cereal residues, dried citrus fruits, and road tractors for semi-trailers) at specified page and line references; the amendments are deemed to have come into force and take effect from the 1st day of July, 2017.

GST rate amendment adds and reclassifies tariff items, revising schedule descriptions and altering applicable state rates.
The State GST rate notification is amended to add four tariff items to the 2.5% Schedule (including un fried snack pellets, fish soluble paste, LD slag, and imitation zari thread), to substitute the metallised yarn description in the 6% Schedule to exclude imitation zari, and to revise 9% Schedule entries to include unfried snack pellets and to exclude LD slag; the amendments take effect on 25th July, 2023.

Tax charging mechanism: amendment clarifies forward charge applicability for supplies not reverted to reverse charge mechanism.
The notification substitutes in Annexure III the phrase referring to supplies "during the Financial Year ____ under forward charge" with wording stating those supplies are "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism", thereby narrowing forward charge applicability to exclude supplies that reverted to reverse charge.

SGST amendment: Satellite launch services added to notification, altering taxable service classification effective from late July.
The Government of Mizoram amends Notification No.12/2017-State Tax (Rate) by substituting, against serial number 19C column (3), the entry "Satellite launch services." This substitution takes effect from 27th July, 2023 pursuant to powers under specified provisions of the Mizoram Goods and Services Tax Act, 2017.

Option to revert to reverse charge: GTAs must file prescribed declaration within the specified pre financial year window to change charge mechanism.
Revises the procedure for a Goods Transport Agency to elect reverse charge: the option for any financial year must be exercised on or after 1st January of the preceding financial year but not later than 31st March of the preceding financial year. An option by a GTA to pay GST itself will be deemed to continue for future years unless the GTA files Annexure VI within that window to revert to reverse charge. Annexure VI is inserted as the prescribed form to be filed before the commencement of the financial year with the jurisdictional GST authority.

Input tax credit reconciliation: automated intimation requires payment or explanation for excess credits within a short period.
The amendment establishes automated compliance and recovery procedures: registration may be suspended after electronic analysis showing significant discrepancies or non compliance with bank account reporting, with a thirty day electronic opportunity to explain and conditional revocation on compliance; taxpayers whose input tax credit in FORM GSTR 3B exceeds the auto generated statement will receive electronic intimation and must either pay the excess with interest or explain the difference within a short period, failing which demand proceedings may follow under the Act; new e-way bill requirements mandate pre movement electronic reporting for certain high value intra State consignments and make furnished information available to suppliers for return reporting.

Tax collection at source: ecommerce operators must enroll exempt sellers, block inter state sales, and report supplies.
Electronic commerce operators required to collect tax at source under section 52 must allow supplies by exempted persons only if an enrolment number is allotted on the common portal; must not allow any inter State supply by such persons; must not collect tax at source under section 52 in respect of such supplies; and must furnish details of those supplies in FORM GSTR 8. Where more than one operator is involved, the operator who finally releases payment to the exempt supplier is treated as the electronic commerce operator for these obligations. The procedure is effective from 1 October 2023.

Tax collection at source requirement: e commerce operators must collect TCS and report supplies by composition taxpayers.
Notification designates e commerce operators required to collect tax at source as subject to a special procedure for supplies made through them by composition taxpayers: they must not allow any inter State supply by those persons; must collect tax at source under sub section (1) of section 52 and pay it to the Government as per sub section (3); and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.

Tax collection at source required from e commerce operators for supplies by composition taxpayers, with reporting and payment obligations.
E commerce operators required to collect tax at source for supplies of goods made through them by persons paying tax under Section 10 must not permit any inter State supply by those persons, must collect tax at source under Section 52(1) and remit it as per Section 52(3), and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.

Tax at source: e commerce operators must block inter state supplies by composition sellers and collect and remit TCS.
Electronic commerce operators must prohibit inter State supplies through their platforms by composition taxpayers, collect tax at source on such supplies and remit it to the Government, and furnish details of those supplies in FORM GSTR 8 on the common portal; these obligations take effect from 1 October 2023.

Import licence requirement for restricted items under HSN 8471 begins; earlier consignments may be cleared without licence during transition.
The amendment to Notification No. 23/2023 requires a valid Import Licence for Restricted Imports for clearance of consignments under HSN 8471 with effect from 1st November 2023; consignments may be cleared without such licence until 31.10.2023. The transitional arrangement applies to laptops, tablets, all in one personal computers, ultra small form factor computers and servers.

State GST amendment revises trade policy and handbook references in the rate notification and updates its commencement.
The notification amends the State Tax (Rate) notification by substituting the opening paragraph reference from "paragraph 4.41" to "paragraph 4.40" and replacing Explanation clauses (a) and (b) with definitions that refer to the Foreign Trade Policy, 2023 and the Handbook of Procedure, 2023 respectively; the changes take effect on the commencement date specified in the notification.

Co-operative Election Authority instituted to oversee secret-ballot board elections and strengthen electoral integrity and governance.
Amendments revise definitions, registration criteria, governance and disclosures for multi-State co-operative societies; establish a statutory Co-operative Election Authority to conduct secret-ballot elections and a Co-operative Ombudsman for member complaints; require prudential norms for registration and transitional compliance with enforcement powers; introduce a Rehabilitation, Reconstruction and Development Fund and mandatory education contributions; tighten audit, accounting and appointment requirements including approved auditor panels and concurrent audits for large societies; enable electronic filing; and strengthen offences, penalties, inquiry and recovery powers, with detailed rule making authority for implementation.

Annual GST return filing exemption applies to eligible registered persons with turnover within the prescribed threshold for the relevant financial year.
Registered persons with aggregate turnover not exceeding two crore rupees in the financial year 2022-23 are exempt from filing the annual GST return for that year under the first proviso to section 44 of the Rajasthan Goods and Services Tax Act, 2017.

Deferred import-duty payment now allows exceptional revised due dates, subject to timely original duty and reassessment differential-duty payments.
Deferred payment of import duty may be allowed on a different due date in exceptional circumstances where the Central Government considers it necessary and expedient and records reasons in writing. An eligible importer must pay duty for a bill of entry within the prescribed due date and must pay reassessment-related differential duty with interest within one day, excluding holidays, to be permitted to make deferred payment.

Exchange rate determination sets distinct import and export conversion rates for specified foreign currencies under customs rules.
The Central Board of Indirect Taxes and Customs, under authority of the Customs Act, has prescribed distinct import and export conversion rates for specified foreign currencies in two schedules-Schedule I giving per unit rates and Schedule II giving per hundred unit rates-and made those rates effective from 4th August, 2023; this notification supersedes the prior exchange rate notification of 20th July, 2023 except for prior actions.

Extension of amnesty for GSTR-10 non-filers: filing deadline extended with retrospective effect to a later date.
Amendment substitutes the earlier prescribed deadline in the principal notification with a revised deadline for GSTR-10 non-filers, thereby extending the operative timeframe for the specified amnesty; the amendment is deemed to have come into force retrospectively from the original cut-off date.

Amnesty extension for GSTR-9 non-filers; filing deadline extended and the amendment made retroactively effective by notification.
The Government of Maharashtra, under section 128 of the Maharashtra Goods and Services Tax Act, 2017, amends Notification No. 07/2023 State Tax by substituting the earlier cutoff date in the proviso with a later cutoff date to extend the amnesty period for GSTR-9 non-filers; the amendment is declared to be deemed to have come into force from the original cutoff date specified in the principal notification.

Export quota controls for red sanders restrict licensed exports to cultivated stocks and impose zero quota for wild specimens.
Amendment revises the export policy for Red Sanders wood sourced from cultivation on private land and confiscated stocks, designating it as Restricted and permitting export only under licence. Licence applications must include PCCF-attested certificates of origin evidencing legal procurement and quantities, a physically verified current-stock certificate by an authority nominated by the PCCF, and compliance with additional conditions including CITES-related quantity ceilings. The amendment establishes a positive annual quota for artificially propagated specimens from the specified State and a zero quota for wild specimens, and requires State digital geo-referenced registries and management plans with approved rotation periods for sustainable harvest.