Exemption from registration for small suppliers via electronic commerce operator, conditional on PAN enrolment and single-State supply.
Notification exempts small suppliers making supplies of goods through an electronic commerce operator required to collect tax at source from obtaining registration, provided they do not make inter-State supplies or supply through an ECO in more than one State, have a Permanent Account Number, declare PAN and business address on the common portal, obtain a validated enrolment number (limited to one per State), and cease enrolment upon later registration.

Account Aggregator notified as permitted system enabling consent-based GST portal data sharing under Section 158A.
Notification designates Account Aggregator as a permitted system for consent-based sharing of taxpayer information by the GST common portal under the relevant GST provision, and defines Account Aggregator as a non-financial banking company operating under the applicable regulatory directions governing Account Aggregators.

Account Aggregator notification enables consent-based sharing of GST portal information under GST provisions, aligned with regulatory framework.
The Central Government notifies Account Aggregator as a system with which the GST common portal may share information based on taxpayer consent under the statutory consent mechanism, thereby authorizing consent-driven exchange of GST data. The notification defines Account Aggregator as a non-financial banking company operating as an Account Aggregator in accordance with the Reserve Bank policy directions and the NBFC - Account Aggregator Directions, linking permitted recipients to those governed by that regulatory framework.

Exemption from annual GST return filing for registered persons below prescribed turnover threshold, removing filing obligation for small taxpayers.
The State Government, under the proviso to Section 44 of the Arunachal Pradesh Goods and Services Tax Act, 2017 and on Council recommendation, exempts registered persons with aggregate turnover up to the small taxpayer threshold for 2022-23 from filing the annual GST return for that financial year.

Exemption from annual return filing: registered persons below specified turnover exempted for the financial year under section 44 proviso.
Exemption from filing annual return is granted to registered persons whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, relieving them of the statutory annual return filing obligation for that year under the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 by Notification No. 32/2023-Central Tax.

Biometric Aadhaar authentication mandated by amendment to CGST notification, extending rule 8 coverage to an additional territory.
The notification amends Notification No. 27/2022 Central Tax to extend biometric Aadhaar authentication under the relevant rule by inserting "and the State of Puducherry" after "State of Gujarat", thereby expanding the territorial scope of the existing authentication requirement as recommended by the Council and effected under the empowering sub rule.

Manufacturing compliance for specified tobacco and pan masala goods: mandatory machine registration, production records, and monthly reporting obligations.
Registered manufacturers of the Schedule-listed goods must furnish packing machine details (FORM SRM-I) to obtain unique machine IDs; notify additions or removals (FORM SRM-IIA/IIIB); file prior production capacity declarations (FORM SRM-IA); maintain daily inputs and electricity records (FORM SRM-IIIA) and shift- and machine-wise production and clearance records (FORM SRM-IIIB); and submit a monthly consolidated statement of inputs and final goods (FORM SRM-IV) on the common portal by the tenth day following each month.

Transitional credit appeal procedure: manual filing in prescribed form without pre deposit, acknowledgement required to validate appeal.
Procedure requires manual filing in duplicate on ANNEXURE 1 within the prescribed limitation period computed from the later of this notification or the order; previously filed appeals are deemed compliant. No pre deposit under sub section (6) of Section 107 is required to institute the appeal. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative; an acknowledgement in FORM GSTAPL 02 will be issued on receipt and only then will the appeal be treated as filed.

Special appeal procedure under Section 107: manual filing with acknowledgement and no pre-deposit required for appeals.
Special procedure requires appeals under Section 107 against orders under Sections 73 or 74 to be presented manually in duplicate using ANNEXURE-1 within the limitation period computed from the later of this notification or the order; appeals filed earlier are deemed compliant. No pre-deposit is required. Appeals must include relevant documents including a self-certified copy of the order and signatures per rule 26(2). An acknowledgement in FORM GST APL-02 will be issued and the appeal treated as filed only upon that acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.

Special appeal procedure: registered persons may file appeals without pre-deposit using prescribed form and manual acknowledgement.
A special procedure requires manual filing in duplicate of appeals against orders under section 73/74 related to transitional credit, using the prescribed annexed form within section 107 timelines; appeals filed earlier are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, and are effective only upon issuance of a manual acknowledgement in FORM GST APL 02. The Appellate Authority must issue, with its order, a prescribed summary recording admissible credit and the amount determined on appeal.

Commencement dates set for GST amendment provisions, differentiating general sections and specifically listed sections for earlier effect.
Notification appoints commencement dates under clause (b) of sub section (2) of Section 1 of the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2023: most amendment provisions (sections three through twenty four) are set to commence on a later appointed date, while a specific subset of provisions (the middle sections) are appointed to come into force on an earlier date, implementing a phased commencement of the Act by state notification.

Commencement of Finance Act provisions: staggered coming into force with key sections activated earlier and others deferred.
The Central Government, invoking clause (b) of sub-section (2) of section 1 of the Finance Act, 2023, appoints distinct commencement dates by Central Tax notification: most specified provisions are appointed to commence on a later date, while a designated subset of provisions is appointed to commence on an earlier date, effectuating a staggered coming into force under CBIC authority.

Commencement of Section 123: state government appoints its coming into force by Finance Act notification under enabling clause.
The State Government, relying on the enabling power conferred by the Finance Act, has appointed a commencement date for bringing Section 123 of the Finance Act into force by state tax notification under clause (b) of sub section (2) of Section 1, thereby declaring the date on which that statutory provision will take effect.

Appointed date fixed for commencement of section 123 of the Finance Act, enabling its enforcement from the specified date.
The Central Government notifies that the provisions of section 123 of the Finance Act, 2021 shall come into force on the 1st day of October, 2023, issued under clause (b) of sub section (2) of section 1 of the Finance Act, 2021 as a Central Tax notification by the Ministry of Finance, Central Board of Indirect Taxes and Customs.

Special Additional Excise Duty alteration for petrol and diesel: amendment substitutes previous rate and takes effect.
Amends Notification No. 04/2022 Central Excise to prescribe the Special Additional Excise Duty for exports of petrol and diesel by substituting the table entry for High Speed Diesel with a specified rate, enacted under the Central Excise Act and the Finance Act, with the amendment effective from 1 August 2023.

Excise rate change for SAED on petroleum crude under amended notification, effective start of August, alters tariff entry.
Amendment increases the rate of Special Additional Excise Duty on production of petroleum crude by substituting the tariff entry against the specified serial number in Notification No. 18/2022-Central Excise, effected under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002.

Export certification requirement for botanical food supplements: EU/UK shipments allowed only with EIC issued certificate after satisfactory analytical testing.
Exports of food supplements containing botanicals under ITC (HS) codes 1302 and 2106 to the EU and UK are allowed subject to an official certificate issued by the Export Inspection Council or designated Export Inspection Agencies, which will be granted only on the basis of a satisfactory analytical test report from EIC or EIC approved laboratories complying with EU testing requirements.

Jurisdiction allocation among competent authorities for benami enforcement organizes regional case referral and administration under the amended Act.
Four Competent Authorities (Kolkata, Chennai, New Delhi, Mumbai) are allocated distinct regional jurisdiction to receive and handle cases referred by Income Tax Authorities under the Prohibition of Benami Property Transactions Act; the territorial scope of referring Income Tax Authorities follows an existing CBDT notification and the benami work is additional to the Competent Authorities' existing functions.

Export on payment of IGST allowed with later refund, except specified excluded goods including tobacco, pan masala and certain essential oils.
All goods and services may be exported or supplied to a Special Economic Zone on payment of Integrated Tax (IGST), with suppliers eligible to claim refund of tax so paid, except for specified excluded goods listed in the TABLE-principally tobacco and pan masala products and certain essential oils; tariff interpretation follows the First Schedule to the Customs Tariff Act and defined terms adopt meanings from the Special Economic Zone Act.

Extension of deadline for the earlier GST notification, with the amendment given retrospective effect from the prior date.
The amendment replaces the earlier cutoff date in Notification (05/2023) with a later cutoff date, thereby extending the operative period set by that notification, and expressly declares that the amendment shall be deemed to have come into force from an earlier specified date.