Extension of statutory compliance date under Karnataka GST notification, with substituted deadline and retrospective commencement.
The notification substitutes the proviso's prescribed terminal date in the earlier Karnataka Government Notification (04/2023) with a new terminal date and declares that this amendment shall be deemed to have come into force from the original terminal date specified in that proviso.

Extension of statutory deadline under Karnataka GST notification to a later date; amendment is retroactive to original deadline.
The notification amends an earlier state GST notification by substituting the original deadline with a later date and declares that the amendment shall be deemed to have come into force from the original deadline, thereby providing retrospective effect to the commencement date.

Extension of time for revocation of cancelled GST registrations: deadline moved to 31st August 2023, retrospective effect.
The Government, under Section 148 of the Karnataka Goods and Services Tax Act, 2017, amends Notification No. FD 20 CSL 2023 (02/2023) by substituting the earlier deadline of 30th June 2023 with the 31st August 2023 for filing applications for revocation of cancellation of registration; the amendment is declared to be effective retrospectively from 30th June 2023.

Extension of statutory deadline under GST rules announced, substituting the prior deadline and declaring retrospective commencement.
Amends a prior government notification under Section 128 of the Goods and Services Tax Act by substituting the date in the sixth proviso-replacing the earlier deadline with a later date-and declares that this amendment shall be deemed to have come into force from the original commencement date, thereby giving the substituted deadline retrospective effect.

Input tax credit and return compliance rules are tightened under West Bengal GST, with retrospective notification changes and selective tax relief.
The Act introduces tax deduction at source for profession tax, revises penalty and renewal provisions, and amends the transport infrastructure fund law and the West Bengal Goods and Services Tax Act, 2017. The GST amendments cover input tax credit, outward and inward supply reporting, return filing, reversal of credit, interest, payment through the electronic credit ledger, and refund rules. It also gives retrospective effect to specified GST notifications and creates a retrospective exemption for unintended waste generated in fish meal production, while barring refunds of tax already collected.

Export prohibition for De-Oiled Rice Bran now in force, suspending its prior free export status under the Foreign Trade Policy.
Export of De-Oiled Rice Bran under ITC HS code 2306 has been amended from 'Free' to Prohibited, with immediate effect, and exports under that HS code or any other HS code are not permitted until the suspension period specified in the notification expires.

Amendment to Karnataka GST notification updates Foreign Trade Policy and Handbook of Procedures definitions; changes now effective.
Updates a Karnataka GST notification by substituting an opening paragraph cross-reference and replacing Explanation clauses (a) and (b) to adopt the 2023 Foreign Trade Policy and the 2023 Handbook of Procedures as the definitional sources; the amendment is deemed to have come into force from 27th July, 2023.

GST rate amendments introduce new taxable items, revise schedule classifications and exclude specific zari and slag items from certain entries.
The notification inserts four new tariff entries-un-fried or uncooked snack pellets (extrusion), fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread-and substitutes Schedule descriptions: metallised yarn wording is amended to exclude imitation zari, toasted-products wording is expanded to include extrusion snack pellets, and the slag/waste entry is revised to exclude LD slag. The amendments are effective from 27th July, 2023.

Amendment to Notification clarifies forward charge continuity where reverse charge has not been resumed, effective retrospectively.
Amendment substitutes Annexure III wording so that the forward charge description applies to supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," thereby confining the provision to supplies that continue under forward charge and have not returned to reverse charge, with retrospective effect from 27th July, 2023.

GST notification amendment substitutes entry to specify Satellite launch services, altering taxable classification under state GST rules.
Amendment to the state GST notification substitutes the Table entry at serial 19C, column (3), with "Satellite launch services," thereby clarifying the operative description for that entry; the amendment is made under the state's GST statutory powers and is declared effective from the stated operative date.

Reverse charge mechanism option now requires annual prior-year filing within a prescribed January-March window to remain effective.
The amendment requires Goods Transport Agencies to exercise the option to revert to the reverse charge mechanism by filing Annexure VI within the prescribed annual window in the preceding financial year (on or after the first of January but not later than the thirty-first of March); an option to pay under forward charge continues automatically for future years unless Annexure VI is filed within that window; the Annexure VI form and related explanatory notes set that the option, once exercised, cannot be changed for one year and remains valid for the financial year for which it is exercised.

GST notification amendment updates Foreign Trade Policy and Handbook references, effective immediately to align with latest trade policy changes.
Amendment substitutes an internal cross reference in the prior GST notification and replaces the Explanation's clause (a) and clause (b) with updated definitions: clause (a) now defines "Foreign Trade Policy" as the Foreign Trade Policy, 2023 notified by the Government of India, and clause (b) now defines "Handbook of Procedures" as the Handbook of Procedure notified by the Government of India. These changes are consequential to align the GST notification with the New Foreign Trade Policy and take effect on the date of issuance.

Forward charge option for goods transport agencies deemed continuous unless reverted to reverse charge mechanism, simplifying GST compliance.
The amendment substitutes Annexure III wording so that goods transport agencies who exercised the option to pay GST under forward charge in a given financial year shall be deemed to have exercised it for subsequent financial years, unless they have reverted to the reverse charge mechanism, thereby removing the requirement to re exercise the option annually.

GST Exemption for satellite launch services: Kerala state tax waived following Council recommendation and statutory amendment.
Amendment substitutes the entry at serial number 19C to read "Satellite launch services," enacted under powers of the Kerala State Goods and Services Tax Act, 2017 on the recommendation of the GST Council, thereby exempting satellite launch services from State GST in Kerala with effect from 27th July, 2023.

Option to revert to reverse charge for Goods Transport Agencies now requires filing within prescribed pre financial year window.
Amendments revise the timing and procedural requirements for a Goods Transport Agency to elect or revert between forward charge and reverse charge for GST: the option or a declaration to revert must be filed within a prescribed pre financial year window; a forward charge election is deemed to continue for subsequent years unless a declaration to revert is filed in that window; Annexure V wording is updated and a new Annexure VI form is inserted to record the GTA reversion declaration.

GST rate amendments update classifications of specified goods, adding and substituting schedule entries with immediate effect.
Amendment revises Kerala State GST schedules by adding specified goods to the 2.5% list (including un fried snack pellets, fish soluble paste, LD slag, and imitation zari thread), substituting the 6% metallised yarn description to exclude imitation zari, and amending 9% entries to add snack pellets to toasted bread and to exclude LD slag from certain slag/waste descriptions; effective 27 July 2023.

Reverse charge option for Goods Transport Agencies limited to early preceding financial year; deemed continued unless declaration filed.
Amendments revise the regime for Goods Transport Agencies' option between forward charge and reverse charge by replacing a single fixed deadline with a filing window in the period immediately preceding a financial year, inserting a deemed-continuation proviso that treats an elected forward-charge option as persisting for subsequent years unless a prescribed declaration is filed in the specified preceding-year window, and introducing Annexure VI as the form for GTAs to declare reversion to reverse charge before the start of the relevant financial year.

Amendment to GST notification updates cross-reference and replaces definitions of Foreign Trade Policy and Handbook of Procedures.
Amendment to a Tamil Nadu GST notification substitutes the opening paragraph cross-reference from paragraph 4.41 to paragraph 4.40 and replaces the Explanation's definitions to update the Foreign Trade Policy and the Handbook of Procedures to their 2023 Central Government notifications. The amendment is issued under Section 11(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and specifies its date of commencement.

GST rate amendments update tariff lists, adding extrusion snack pellets, fish paste, LD slag and imitation zari yarn classifications.
Amendments add un-fried or un-cooked snack pellets manufactured by extrusion, fish soluble paste, Linz-Donawitz (LD) slag and an imitation zari thread or yarn entry to the lower-rate tariff schedule; substitute the Schedule II description for metallised yarn to refine exclusions and carve out imitation zari; and amend Schedule III to include extrusion-manufactured snack pellets within toasted-product descriptions and to replace the slag description to distinguish LD slag. The amendments are effective 27th July, 2023.

Forward charge clarified to apply only where supplies remain under forward charge and have not reverted to reverse charge mechanism.
Amendment substitutes wording in Annexure III to specify that the provision applies to supplies "from the Financial Year . . . under forward charge and have not reverted to reverse charge mechanism," replacing prior wording referencing supplies "during the Financial Year . . . under forward charge," thereby clarifying that forward charge applies only where supplies have not reverted to reverse charge.