GST notification amendment extends the specified date and applies retrospectively from 30 June 2023.
The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the GST Council's recommendation, amends the earlier notification dated 16 May 2023 by substituting "30th day of June, 2023" with "31st day of August, 2023." The notification is stated to take effect from 30 June 2023, giving the substitution retrospective operation from that date.

GST notification amendment extends the operative date in Andhra Pradesh and applies retrospectively from the earlier date.
Extension of the operative date in an earlier Andhra Pradesh GST notification by substituting 31st day of August, 2023 for 30th day of June, 2023 under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017. The amendment is issued by the Government of Andhra Pradesh on the recommendations of the Goods and Services Tax Council and is deemed to have come into force from 30th day of June, 2023.

GST notification amendment extends the specified date and gives the change retrospective effect under Andhra Pradesh tax law.
An amendment under the Andhra Pradesh Goods and Services Tax framework substitutes the date in the seventh proviso from 30 June 2023 to 31 August 2023. The amendment is issued under the power conferred by the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council, and is deemed to have come into force from 30 June 2023.

Correction of proviso references clarifies numbering in four Karnataka GST notifications, replacing higher proviso references with preceding ones.
Correction of proviso references in four Karnataka Government GST notifications: replace "after the fourth proviso" with "after the third proviso" in Notification (11/2021); replace "after the fifth proviso" with "after the fourth proviso" in Notification (04/2022); replace "in the sixth proviso" with "in the fifth proviso" in Notification (07/2022); and replace "after the sixth proviso" with "after the fifth proviso" in Notification (01/2023).

Extension of deadline: statutory deadline in notification extended to 31st August 2023, retroactive from 30th June 2023.
Amendment substitutes the date in the seventh proviso of notification No. F A 3-93-2017-1-V(162), replacing "30th day of June, 2023" with "31st day of August, 2023". The notification is declared to be deemed to have come into force with effect from the 30th day of June, 2023.

Account Aggregator notification enables consent based sharing of GST portal information with authorised aggregation systems under regulatory directions.
Notification designates Account Aggregator as an authorised system for consent based information sharing by the GST common portal under section 158A of the Meghalaya Goods and Services Tax Act, adopting the definition of Account Aggregator as a non financial banking company operating under the Account Aggregator Directions.

Registration exemption for suppliers using electronic commerce operators subject to PAN validation, portal enrolment and single state supply restrictions.
Exemption from mandatory registration is specified for persons supplying goods through an electronic commerce operator who meet turnover limits and do not make inter State supplies, subject to PAN possession, declaration and validation on the common portal, grant of a single enrolment number per State, and cessation of the enrolment number upon subsequent formal registration.

Appeal procedure against tax assessment orders: special filing, no pre-deposit required, prescribed format and acknowledgement-based filing.
A special appeal procedure permits filing manual appeals in duplicate in the prescribed Annexure-1 format against orders under sections 73/74, with time computed from the later of the order date or this notification; no pre-deposit is required. Appeals must include relevant documents including a self-certified copy of the order and required signatures. Filing is complete only upon issuance of a manual acknowledgement in FORM GST APL-02. The Appellate Authority must issue an Annexure-2 summary with the order reflecting transitional credit or demand particulars by tax head.

Exemption from annual return filing for registered persons with low aggregate turnover in FY 2022-23 under Meghalaya GST.
Notification under the first proviso to section 44 of the Meghalaya GST Act exempts the registered person whose aggregate turnover in FY 2022-23 is up to two crore rupees from filing the annual return for that financial year, effected by the State Excise, Registration, Taxation & Stamps Department on Council recommendations.

Special procedure for manufacturers of listed tobacco and pan masala goods mandates machine registration, records and monthly statements.
Notification prescribes a special procedure requiring registered manufacturers of the Schedule goods to furnish packing machine details in FORM SRM I (existing within thirty days; new registrants within fifteen days), report additions or removals within 24 hours in FORM SRM IIA/IIIB, obtain a unique ID for each machine, submit declarations of production capacity in FORM SRM IA, maintain daily Inputs (FORM SRM IIIA) and Production (FORM SRM IIIB) registers, and file a Special Monthly Statement in FORM SRM IV by the tenth day of the following month.

Exemption from annual return for registered persons below the turnover threshold removes the filing obligation for the specified year.
Exempts registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed two crore threshold from filing the annual return, under the authority of the first proviso to section 44 of the Nagaland GST Act, issued by the Commissioner on the Council's recommendation and limited in scope to that financial year.

Extension of compliance deadline provides a later deadline and deems earlier commencement for GST notification effect.
The notification amends a prior departmental notification by substituting the earlier deadline with a later deadline, thereby extending the compliance period. Issued under Section 128 of the Madhya Pradesh GST Act on Council recommendation, the amendment includes a deeming provision that the notification is deemed to have come into force from the original earlier calendar date.

Extension of statutory deadline for GST notification; amended proviso sets later cutoff and deems earlier commencement.
The amendment substitutes the proviso cutoff in the earlier Madhya Pradesh GST notification with a later cutoff date, thereby extending the period prescribed by that proviso; the amendment is declared to be deemed to have come into force from the earlier cutoff date and was issued under the State Government's powers under the State GST legislation.

Extension of deadline for compliance under Madhya Pradesh GST notification; substituted closing date given retrospective effect.
The State Government amends a prior Madhya Pradesh GST notification by substituting the original cut-off date with a new date, altering the compliance deadline specified in that notification. The amendment is made under Section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 and the notification is declared to be deemed to have come into force from the original cut-off day, thereby giving it retrospective effect.

Extension of compliance deadline by amendment, with the revised notification treated as retroactively effective from the original effective date.
The amendment replaces the earlier specified deadline in a prior GST notification with a later date, issued under the State's statutory authority on the Council's recommendation, and declares that the notification shall be deemed to have come into force from the original earlier effective date of the prior notification.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver updated, affecting customs valuation.
The Central Board of Indirect Taxes & Customs, exercising delegated powers under the Customs Act, substitutes Tables 1-3 of the principal notification to fix tariff values in US dollars for specified imported goods, including listed edible oils, brass scrap, areca nut, and specified forms of gold and silver with explanatory scope and exclusions; the amendment takes effect from 1 August 2023.

Appointment of Adjudicating Authorities under GST enables designated officers to adjudicate specified tax notices issued to a taxpayer.
The Board, invoking Section 5 of the Arunachal Pradesh GST Act and Section 3 of the IGST Act, appoints specified officers to act as adjudicating authorities to exercise the powers and discharge the duties of originally named officers for adjudication of particular tax notices listed in the notification.

Appointment of Adjudicating Authorities under GST Acts: officers designated to adjudicate specified notices to BSH.
The Board, under section 5 of the CGST Act and section 3 of the IGST Act, appoints specified officers to exercise the powers and duties of named subordinate officers for adjudication of particular notices issued to a taxpayer; the notification's table pairs each notice (with issuance details and original issuing officer) to the appointed Joint or Additional Commissioner who will act as the adjudicating authority.

Exemption from registration for small e-commerce goods suppliers requires PAN validation and portal enrolment before supplying.
Persons supplying goods through an electronic commerce operator with turnover below the registration threshold are exempted from obtaining registration, subject to conditions: no inter-State supplies; supply through only one State; possession of PAN; declaration and validation of PAN, business address and State on the common portal; grant of an enrolment number upon successful validation; single enrolment per State; enrolment required before supplying and ceasing upon subsequent GST registration.

Registration exemption for suppliers using e commerce operators subject to tax collected at source, conditional on PAN validation and enrolment.
Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover is below the registration threshold, subject to conditions: no inter State supplies; supply through an e commerce operator in only one State; possession and declaration of a Permanent Account Number and business address on the common portal; validation and issuance of an enrolment number; single enrolment per State; prohibition on supplying without an enrolment number; and cessation of enrolment validity upon subsequent registration.