Interstate GST officer assistance permitted to support state tax implementation when called upon by the Commissioner.
The notification authorises officers appointed under section 3 of the State Goods and Services Tax Act of other States to assist the proper officer of Maharashtra in implementing the Maharashtra Goods and Services Tax Act, conditional on being called upon to do so by the Commissioner; it thereby creates an administrative mechanism for inter state officer cooperation in tax implementation and enforcement.

Anti-dumping amendment: producer name changed to Tsingshan Steel Pipe Co., Ltd, amending earlier customs notification.
The Central Government accepted the Designated Authority's recommendation to amend the anti-dumping notification for stainless-steel seamless tubes and pipes by substituting the producer name entry, replacing "Zhejiang Tsingshan Steel Pipe Co., Ltd." with "Tsingshan Steel Pipe Co., Ltd", after concluding the name change did not affect ownership, production, sales, management, business license or address, and implemented the substitution in the notification table under the Customs Tariff Act and applicable anti-dumping rules.

Exchange rate fixation for Turkish lira updated, altering import and export valuation rules effective from the specified notification.
The Central Board amends Schedule I of the customs exchange-rate notification under the Customs Act to substitute the serial entry for Turkish lira and to prescribe distinct rupee equivalents for use in customs valuation of imported and exported goods, with the revised rates operative from the effective date stated in the notification.

Exchange rate update for Turkish Lira affects import and export valuation; amendment to customs notification effective immediately.
The Central Board of Indirect Taxes and Customs substitutes the Schedule I entry for Turkish Lira in Notification No.39/2023 CUSTOMS (N.T.), fixing the official exchange rate for one Turkish Lira for import and export valuation and making the substitution effective from the operative date of the amendment.

Specified pension fund exemption: eligible Indian investments qualify for tax exemption subject to strict compliance conditions.
The Central Government designates 2743298 Ontario Limited as the specified person under Explanation 1 to clause (23FE) of section 10 of the Income tax Act for eligible investments in India up to 31 March 2030, subject to conditions: timely filing of returns, Form 10BBC certification, quarterly Form 10BBB reporting, segmented accounts, regulation under Ontario/Canadian law, administration of assets for statutory pension obligations, exclusive use of earnings for beneficiaries, prohibition on borrowings for investments in India, and no day to day participation in investee operations.

E-invoicing applicability expanded by lowering the turnover threshold, increasing the number of taxpayers required to comply.
E-invoicing applicability is expanded by lowering the aggregate turnover threshold for mandatory compliance under the Maharashtra GST framework. Notification No. 10/2023-State Tax amends the principal notification by substituting the previous higher turnover benchmark with a lower turnover benchmark, thereby bringing more taxpayers within the scope of mandated e-invoicing effective from the stated commencement date.

Goods Transport Agency GST option updated with filing deadlines for new registrants and the current financial year.
Amendment to the Andhra Pradesh GST rate notification revises the conditions for a Goods Transport Agency option to pay GST on services supplied by it. For the Financial Year 2023-2024, the option is to be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during any financial year may exercise the option by filing a declaration in Annexure V within forty-five days from applying for registration or within one month from obtaining registration, whichever is later.

Extension of limitation for recovery of unpaid tax and wrongly availed input tax credit expands administrative timelines for past years.
The notification prescribes an extension of the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) to recover tax not paid or short paid and input tax credit wrongly availed or utilised for specified prior financial years, amending earlier state notifications and taking effect from the notified deemed date.

Late fee waiver for delayed final GST returns provides relief where returns are filed within the April-June 2023 window.
Waiver of late fee is granted for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnish that return during the period from 1 April 2023 to 30 June 2023; the waiver applies to the portion of the late fee in excess of five hundred rupees.

Late fee waiver for delayed annual GST returns limits recoverable penalty per class and sets retrospective effective date.
The notification prescribes a waiver of statutory late fee for delayed annual return filing by defining two turnover-based classes of registered persons with distinct per-day late fee rates and a common maximum cap tied to in-state turnover; it also grants a transitional waiver for returns of certain earlier financial years filed within a specified window, eliminating late fee liability to the extent it exceeds a fixed threshold, and is made effective retrospectively from the stated effective date.

Amnesty for deemed withdrawal of assessment orders: furnish delayed returns and pay interest and late fee to avail relief.
Amnesty deems certain assessment orders under Section 62 withdrawn if registered persons who failed to furnish a valid return within thirty days of service of the assessment order furnish the return by the specified deadline and pay interest under Section 50(1) and the late fee under Section 47. The relief applies irrespective of the filing or disposal of any appeal. The notification is issued under Section 148 and is effective from the stated effective date.

GST rate amendment adds 'Rab, other than pre-packaged and labelled' to Schedule, with retrospective effect.
The State GST rate notification is amended to insert in the Schedule against S. No. 94, Column (3), a new item: "(iii) Rab, other than pre-packaged and labelled", thereby treating unpackaged or non labelled Rab distinctly; the amendment is declared effective from 01st March, 2023 as a further modification of Notification No. 2/2017 State Tax (Rate).

Extension of time for revocation of cancellation of registration permits cancelled registrants to apply by June 30 after filing returns.
Registered persons whose registration was cancelled under clause (b) or (c) of section 29 on or before 31 December 2022 and who failed to apply for revocation within the time under section 30 may apply for revocation up to 30 June 2023 only after furnishing returns due up to the effective date of cancellation and after payment of tax due under those returns along with any applicable interest, penalty and late fee; no further extension is available.

Scope of State GST rate notification broadened to explicitly include courts and tribunals, altering entities covered by the clause.
The Explanation to Notification No. 13/2017-State Tax (Rate) is amended by substituting in clause (h) the words ", State Legislatures, Courts and Tribunals" for the words "and State Legislatures", thereby expressly including Courts and Tribunals within the clause; the amendment is promulgated under the statutory power to make rate notifications and declared effective from an earlier specified date.

Educational institution classification clarified: bodies conducting entrance exams treated as educational institutions for GST purposes.
Insertion of an interpretative clause clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations; the amendment is effective retrospectively from the stated effective date.

Limited Liability Partnership Form No.3 now requires detailed LLP agreement information and disclosure of any agreement changes.
The Central Government substitutes LLP Form No. 3 (pursuant to rule 21(1)) to require filing either initial LLP Agreement information or any changes, including LLP identity; agreement place and dates; business activities; partner contributions and profit sharing; total partners and designated partners; rights, duties, restrictions, management and meeting procedures; indemnity and clauses on admission, retirement, cessation, expulsion, resignation; dispute resolution; duration and winding up; amendment dates and SRNs; changed business activity details; attachments of agreements; designated partner declaration; and professional certification.

Forward charge GST option allows eligible Goods Transport Agencies to submit physical declarations pending online filing functionality.
Goods Transport Agencies opting to pay GST under the forward charge mechanism may file the prescribed Annexure V declaration physically where online functionality is unavailable. Eligible GTAs commencing business or crossing the registration threshold on or after 1 April 2023 may exercise the option within forty-five days from applying for registration or one month from obtaining registration, whichever is later. State Tax officers must accept and place these declarations on record during financial year 2023-24.

Option to Pay GST: deadline fixed for financial year choice and GTA registration opt-in procedure clarified.
The amendment adds two provisos: the option for the Financial Year 2023-2024 must be exercised by 31st May, 2023; and a Goods Transport Agency that commences new business or crosses the registration threshold during any financial year may opt to pay GST for that year by filing a declaration in Annexure V within forty-five days from applying for registration or one month from obtaining registration, whichever is later.

GST threshold reduction lowers turnover limit for registration, amending a prior notification and coming into effect soon.
The Government of Goa, under the relevant sub rule of the Goa Goods and Services Tax Rules, amends Notification No. 38/1/2017-Fin(R&C)(133) dated 30 March 2020 by substituting the turnover limit of ten crore rupees with five crore rupees, with effect from 1 August 2023, as issued by the Department of Finance, Revenue & Control Division.

Threshold reduction for GST composition eligibility lowers turnover requirement, changing eligible taxpayers and compliance obligations.
The Government of Gujarat amends Notification No. 13/2020 State Tax by substituting the words "ten crore rupees" with "five crore rupees" in the first paragraph under sub rule (4) of rule 48 of the Gujarat GST Rules, 2017, thereby lowering the turnover threshold under that provision; the substitution is effective from 1st August, 2023.