Deemed withdrawal amnesty extended under the relevant provision, deadline moved and made retrospective to preserve eligibility.
The notification amends a prior finance department notification to extend the deadline for an amnesty scheme on deemed withdrawal of assessment orders by substituting the original cut-off date with a later date, and declares the amendment to be deemed effective from the original cut-off date, preserving retrospective eligibility for taxpayers.

RoDTEP regularization enables retroactive recognition of specified textile HS codes allowing corrected claims and supplementary filings.
Regularisation authorises RoDTEP for eighteen eight digit tariff lines under heading 5208 effective 01.01.2021, addressing an omission in the ICES EDI directory that prevented correct classification and claim filing. Exporters who claimed RoDTEP using any 5208 tariff line for shipping bills filed from 01.01.2021-27.01.2023 will have claims finalised and show cause notices adjudicated without altering shipping bills. For shipping bills filed 28.01.2023-27.03.2023, a CBIC Systems Advisory will enable directory updates and permit supplementary claims within 180 days.

Extension of revocation application deadline allows additional time to file for cancellation of registration revocation.
Extension of the time limit for filing applications for revocation of cancellation of registration by substituting the earlier deadline with a later date under section 148 of the Goods and Services Tax Act; Notification No. 03/2023 State Tax is amended to replace the original deadline with a new date, and the amendment is deemed effective from the original deadline.

Import restriction on laptops and similar devices requires licences, with limited exemptions for personal use, R&D, repair and capital goods.
Imports of computing devices under HSN 8471 are Restricted and require a valid import licence; baggage imports are exempt. Exemptions include one personal device per consignment (including e commerce) subject to duty, up to twenty items per consignment for R&D/testing/benchmarking/evaluation/repair/re export/product development provided they are not sold and are destroyed or re exported after use, re imports of repaired goods, and items that form an essential part of a Capital Good.

Amnesty extension for GSTR-4 non-filers grants a revised compliance window with retrospective commencement.
Amendment substitutes the earlier deadline in the seventh proviso of the principal notification with a later date, extends the compliance window for GSTR-4 non filers, and declares the notification to be deemed effective retrospectively from the original deadline, under the authority of section 128 of the Maharashtra GST Act.

Anti-dumping duty on dispersion unshifted single mode optical fiber imposed, with differentiated rates by origin and producer.
Imposition of anti-dumping duty on Dispersion Unshifted Single Mode Optical Fiber (SMOF) from China PR, Korea RP and Indonesia under chapter heading 9001, with specific per producer and residual duty rates in USD per KFKM set out in the notification's table; scope includes G.652 and G.657 fibers and excludes G.653, G.654, G.655 & G.656; duty to be collected in KFKM, effective for five years from publication, payable in Indian currency, with exchange rate for calculation as per Ministry of Finance notifications and the bill of entry date as the relevant date.

Companies incorporation rules amended: Form RD-1 substituted for applications on name, financial year, company conversion and merger notices.
The Companies (Incorporation) Second Amendment Rules, 2023 substitute a revised Form RD-1 in the Companies (Incorporation) Rules, 2014 Annexure. The new Form RD-1 is the prescribed eForm for applications to the Central Government (Regional Director) for matters such as rectification of name, change of financial year, conversion between company types and notices of merger scheme approval. It prescribes mandatory company identification, purpose selection, statutory basis, particulars of resolutions, creditor information, required attachments, authorised digital signatures, statutory declarations and administrative processing fields.

Annual return exemption for GST registered persons with turnover up to two crore rupees for financial year 2022-23.
Registered persons under the Uttar Pradesh Goods and Services Tax Act, 2017 whose aggregate turnover in financial year 2022-23 does not exceed two crore rupees are exempted from filing the annual return for that year. The exemption is issued under the first proviso to section 44, on the recommendation of the Council, and is stated to have come into force from 31 July 2023.

No TDS on ship lease payments to IFSC units where a prescribed declaration establishes exemption and reporting duties.
No tax shall be deducted at source on lease rent or supplemental lease rent paid to a Unit of an International Financial Services Centre for leasing a ship, provided the lessor furnishes a prescribed Declaration Form declaring IFSC deduction eligibility and the ten consecutive assessment years for which the deduction is claimed; the lessee, upon receipt of the declaration, shall not deduct tax on payments to the lessor and must report such payments in the TDS statement, with the exemption applying only to the declared years and subject to data capture and security procedures prescribed by the tax systems authority.

Zero coupon bond designation clarifies tax treatment for REC Ltd bond, specifying term, issue deadline and redemption conditions.
Designation of the Ten Year Zero Coupon Bond of REC Ltd as a zero coupon bond under clause (48) of section 2 of the Income-tax Act specifies the bond's name, a contractual life of ten years and one month, an issuance cutoff date, the per-bond redemption proceeds, the total discount attributable to the issue, and the total number of bonds to be issued, thereby establishing the administrative particulars relevant for tax treatment.

Exemption under section 10(46): specified regulatory commission income exempt, subject to non commercial, unchanged activities and filing conditions.
Central Government notifies the Joint Electricity Regulatory Commission (Goa and Union Territories except Delhi), Gurugram for exemption from specified incomes-petition fees, license fees, reimbursement of Ombudsman expenses, profit on sale/disposal of assets, and interest thereon-subject to conditions that the Commission shall not engage in commercial activity, that activities and the nature of specified income remain unchanged, and that the Commission files returns as required; the notification is applied retrospectively for the relevant assessment years.

Preliminary expenses reporting: mandatory electronic filing of Form No. 3AF before return filing, with prescribed authentication.
The rules mandate that claims for preliminary expenditure deduction under section 35D be supported by Form No. 3AF filed electronically for each previous year, one month prior to the return filing due date, authenticated by digital signature or electronic verification code as applicable, submitted to the tax systems office which will prescribe procedural and security protocols and forward the form to the Assessing Officer; corresponding changes substitute the audit report and annexure (Form No. 3AE) requiring particulars of qualifying expenditure and confirmation that Form No. 3AF has been filed.

Reverse charge mechanism: amendment clarifies certain services remain under forward charge unless reverted to reverse charge, affecting state GST liability.
The Finance Department amends Annexure III to substitute the phrase so that supplies are described as charged "from the Financial Year . . . . . . . under forward charge and have not reverted to reverse charge mechanism," thereby clarifying which services remain under forward charge versus reverse charge treatment. The amendment is deemed to have come into force from the 27th day of July, 2023.

Exemption for satellite launch services added to intra State GST notification, effective and operative from late July.
The State Government amended its GST notification to substitute the entry at serial number 19C in the Table with "satellite launch services", exercising powers under the State GST Act and adopting the GST Council recommendation; the substitution is effective from 27 July 2023.

Option to revert to reverse charge by goods transport agencies restricted to a January-March preceding year window.
Amendments restrict the option period for a goods transport agency to revert to the reverse charge mechanism to on or after 1st January but not later than 31st March of the preceding Financial Year; the forward-charge option is deemed to continue for future years unless the GTA files a declaration in the newly inserted Annexure VI within that window. Annexure VI prescribes a form declaring prior forward-charge exercise, the intent to revert for the specified Financial Year, and that the option, once exercised, cannot be changed for one year and remains valid until the end of that Financial Year. Effective date: 27 July 2023.

Amendment to Odisha GST notification updates paragraph reference and replaces trade policy and handbook definitions, effective retrospectively.
The Odisha GST notification is amended by substituting an amended paragraph reference in the opening paragraph and replacing the Explanation's clauses to define the Foreign Trade Policy as the Foreign Trade Policy, 2023, and the Handbook of Procedures as the Handbook of Procedure, 2023, each as notified by the Government of India; the amendments are declared effective retrospectively from a specified July commencement date under the State's GST powers and on the GST Council's recommendation.

GST rate reclassification: Odisha inserts and redefines tariff entries to adjust treatment of specific food, slag and yarn items.
Odisha amends its GST schedules by inserting new tariff entries in Schedule I for extrusion-manufactured un-fried/uncooked snack pellets, fish soluble paste, LD slag and imitation zari thread; substituting the description of metallised yarn in Schedule II to exclude imitation zari; and amending Schedule III to add extrusion snack pellets to toasted products and to replace certain steel-waste descriptions to except LD slag. The changes are effective from the 27th day of July, 2023.

Annual return filing exemption for registered persons below turnover threshold, effective from the notified date.
Exempts registered persons whose aggregate turnover in the financial year 2022-23 is up to two crore rupees from filing the annual return for that financial year, under the first proviso to Section 44, on the Commissioner's recommendation, effective from the notified date.

GST notification amendment extends the notified date from June to August under Andhra Pradesh SGST rules.
An amendment under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 modifies the earlier notification issued in G.O.Ms. No. 219, Revenue (CT) Department, dated 16 May 2023. The amendment substitutes the reference to 30th day of June, 2023 with 31st day of August, 2023 in the notification, thereby extending the relevant notified date. The notification also provides that it is deemed to have come into force with effect from 30 June 2023.

GST notification amendment extends the prescribed date for Andhra Pradesh tax relief under the state goods and services tax framework.
Extension of the time limit in the proviso to the earlier Andhra Pradesh GST notification by substituting 31st August 2023 for 30th June 2023. The amendment is issued under the power to grant remission or reduction of tax, interest or penalty under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council. The notification is stated to take effect retrospectively from 30th June 2023.