Option to Revert to Reverse Charge: GTA filing window narrowed; deemed continuation unless declaration filed.
The amendment replaces the prior single cut-off for exercising a GTA's option between forward and reverse charge with a prescribed pre financial year filing window and inserts Annexure VI: a declaration form to revert to reverse charge. It provides that a GTA's election to self pay GST for a year is deemed to continue for subsequent years unless the GTA files Annexure VI within the prescribed window to revert, and it updates Annexure V wording and omits a specified explanatory sub clause to align with these procedural changes.

GST rate amendment adds specific goods to state tax schedules, revises yarn and slag classifications, effective end of July.
Notification amends Rajasthan SGST schedules by inserting four tariff items into the 2.5% list (extruded un fried snack pellets; fish soluble paste; Linz Donawitz slag; imitation zari thread/yarn), substituting the 6% metallised yarn entry to clarify exclusions for real and imitation zari, and amending the 9% schedule to add extruded snack pellets to toasted bread and to exclude LD slag from general slag descriptions; effective 27th July 2023.

GST return amnesty extended for non filers; deadline postponed and extension given retrospective effect to ease compliance.
The State government issued a departmental notification substituting the previously prescribed cutoff date in an earlier amnesty notification for non-filing of the specified GST return with a later cutoff, and declared the amendment to be deemed in force from the earlier cutoff date, thereby making the extension retrospectively effective for compliance purposes.

Amnesty deadline extension for GSTR-9 non filers alters compliance timeframe under Section 128 authority.
The State Government, under Section 128 of the Rajasthan Goods and Services Tax Act, 2017 and on the Council's recommendation, amends an earlier notification by substituting the originally prescribed deadline for GSTR-9 non-filers with a later deadline, and declares the amendment to be deemed effective from the original prescribed date.

Extension of amnesty scheme for deemed withdrawal of assessments extends filing deadline and gives it retrospective legal effect.
The State Government amends a prior departmental notification under section 148 to replace the earlier cutoff date for an amnesty scheme with a later date and declares the amendment to be deemed to have come into force from the original cutoff date, thereby extending the temporal window for deemed withdrawal of assessment orders under the scheme.

Extension of time for revocation of cancelled GST registration provided; filing deadline relocated and made retroactively effective.
Amendment substitutes the earlier filing deadline with a later date to extend time for applications seeking revocation of cancellation of registration under State GST; the notification takes effect retroactively from the original deadline, thereby altering the operative period for filing revocation applications.

Amnesty deadline extension for composition scheme non-filers extends filing window and preserves retroactive effective date.
The State Government amended a prior Rajasthan SGST notification by substituting the cutoff date in the seventh proviso to extend the amnesty window for GSTR-4 non-filers, and declared the notification to be deemed to have come into force from the earlier cutoff date, thereby preserving its retroactive effect.

GST notification amendment updates referenced paragraph and revises Foreign Trade Policy and Handbook definitions, effective on specified date.
The Meghalaya Government amends a prior GST notification by substituting the reference "paragraph 4.41" with "paragraph 4.40" and by replacing Explanation clauses (a) and (b) to specify the Foreign Trade Policy, 2023 and the Handbook of Procedure, 2023 as the operative definitions. The amendment is effective from 27th July, 2023.

GST rate amendments add specific extruded snack pellets and clarify metallised yarn and slag classifications.
Amendment adds four items to the 2.5% Schedule: un fried or un cooked extruded snack pellets (1905), fish soluble paste (2309), Linz Donawitz (LD) slag (2619), and imitation zari thread or yarn (56050020); substitutes the Sl. No.137 entry in the 6% Schedule to define metallised yarn and expressly exclude real and imitation zari; and amends the 9% Schedule to add extruded snack pellets to toasted products and to substitute the slag entry to exclude LD slag. Effective 25 July 2023.

Forward charge applies from the specified financial year only where supplies have not reverted to reverse charge mechanism.
The amendment replaces the phrase in Annexure III to require that forward charge applies "from the Financial Year _____ under forward charge and have not reverted to reverse charge mechanism," restricting application to supplies that continue under forward charge and have not shifted back to the reverse charge mechanism; made under statutory authority on the Council's recommendation and effective from 27th July, 2023.

Satellite launch services designated by GST notification amendment, altering the notified entry under state GST provisions.
Amendment substitutes the description for serial 19C in an earlier Meghalaya GST notification to specify Satellite launch services as the entry in column (3). The change is made under state GST statutory powers on the recommendations of the Council and is effective from 27th July, 2023.

Goods Transport Agency option window revised: specified pre-financial-year filing required to revert to reverse charge mechanism.
Amendments revise the procedure for Goods Transport Agencies electing to pay GST under forward charge and for reverting to the reverse charge mechanism by substituting the prior deadline with a defined pre financial year filing window, deeming an exercised option to continue for subsequent years unless a declaration in the newly inserted Annexure VI is filed within that window; Annexure V is adjusted to reflect the new timing and Annexure VI provides the form and declaration for reversion, with the option remaining binding for the specified year and not changeable for one year.

Advance Ruling Application: Annexure II added requiring applicant's statement of legal or factual interpretation and signature date.
The corrigendum inserts Annexure II into the English version accompanying Form No. 34E, requiring applicants for an advance ruling to provide a statement containing the applicant's interpretation of law or facts in respect of the question(s) on which advance ruling is required, together with place, signature and date by the applicant.

Customs exemption amendments add RoDTEP and RoSCTL claims, and modify notified lists and entries, taking effect shortly.
Notification No. 46/2023-Customs amends Notifications Nos. 45/2017, 47/2017 and 50/2017 to add claims for RoDTEP and RoSCTL in table entries, substitute proviso references to schemes of Chapter 4, update the definition of Foreign Trade Policy, revise listed entities, replace specified table entries with "Nil", restructure S. No. 359A with Lists 34A/34B/34C of eligible banks and entities, and insert an additional medicinal import entry. These amendments take effect on the 27th July, 2023.

Amendment to Goa GST notification updates cross-reference and revises definitions of Foreign Trade Policy and Handbook of Procedures.
Amendment revises an internal paragraph cross-reference and substitutes clauses (a) and (b) of the Explanation to update definitions: it defines Foreign Trade Policy as the Foreign Trade Policy, 2023, and Handbook of Procedures as the Handbook of Procedure notified in 2023; the amendment is effected under the state's power to amend notifications and specifies an operative commencement date.

GST rate amendment adds extrusion-made snack pellets and LD slag to specified Goa GST rate schedules, effective July 27.
Amendment inserts specified goods into Schedule I (2.5%)-un-fried or un-cooked snack pellets manufactured by extrusion; fish soluble paste; Linz-Donawitz (LD) slag; and imitation zari thread or yarn-and revises Schedule II (6%) wording for metallised yarn and Schedule III (9%) entries to include extrusion-manufactured snack pellets and to distinguish LD slag. The notification is effective 27 July 2023.

Forward charge wording revised to cover supplies remaining under forward charge and not reverted to reverse charge mechanism.
The notification substitutes Annexure III wording: supplies "from the Financial Year _____ under forward charge and have not reverted to reverse charge mechanism," replacing the prior phrase "during the Financial Year _____ under forward charge." The amendment takes effect from 27th July, 2023.

Satellite launch services classification amended under Goa GST notification, updated entry effective from 27th July 2023.
The Government of Goa amends Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) by substituting the column (3) entry against serial number 19C to read "Satellite launch services," effected under the Goa Goods and Services Tax Act on the Council's recommendation and declared necessary in the public interest, with the amendment taking effect from 27th July, 2023.

Reverse charge mechanism option for Goods Transport Agencies revised to require annual declaration window and deemed continuation absent opt out.
Amendment revises the GTA option framework: GTAs must file Annexure VI within the prescribed January-March window of the preceding financial year to revert to the reverse charge mechanism, amendments align Annexure V language to this filing point, a proviso deems an exercised option to continue for future years unless Annexure VI is filed within that window, and the new Annexure VI form requires a declaration that the option, once exercised, cannot be changed for one year and remains valid until the end of the financial year.

Uttar Pradesh GST exemption notification amended to update paragraph reference and redefine trade policy and procedure terms.
Amendment to an existing Uttar Pradesh GST exemption notification modifies the cross-reference in the opening paragraph from paragraph 4.41 to paragraph 4.40. The Explanation is also updated by substituting the definitions of Foreign Trade Policy and Handbook of Procedures so that they refer to the Foreign Trade Policy, 2023 and the Handbook of Procedure, 2023 notified by the Government of India in the Ministry of Commerce and Industry. The amendment takes effect from 27 July 2023.