GST threshold change lowers turnover trigger for state GST applicability, altering taxpayer obligations from the notified commencement date.
The State notification amends an earlier GST notification by substituting the previously specified turnover threshold with a lower monetary limit, effective from the stated commencement date, thereby changing when State GST obligations and provisions become applicable to taxpayers under the Himachal Pradesh Goods and Services Tax Rules.

Pet coke import restrictions: needle pet coke allowed for Li ion battery anodes; low sulphur pet coke limited to steel blending.
Import of pet coke for fuel is Prohibited, with specific permissions: free import as feedstock for cement, lime kiln, calcium carbide, gasification and graphite electrode industries on Actual User basis; limited Calcined Pet Coke imports for the aluminium sector and raw pet coke for calcined-pet-coke manufacturers; Needle Pet Coke free for graphite anode production for Li ion batteries with sulphur

Exchange rate determination sets conversion rates for import and export customs valuation, effective early June under customs law.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, prescribed specific exchange rates for conversion between listed foreign currencies and Indian rupees for customs valuation, effective 2 June 2023, differentiating rates for imported and export goods via Schedule I (per unit rates) and Schedule II (per 100 units). The notification was later superseded by Notification No. 44/2023 effective 16 June 2023, and records interim substitutions effected by Notifications Nos. 40/2023, 41/2023 and 42/2023 for particular currency entries.

GST rules amendment omits specified procedural rules and redefines Authority and its functions under the Act.
The amendment omits rules 122, 124, 125, 134 and 137; substitutes the marginal heading of rule 127 from "Duties" to "Functions" and replaces duty language with function oriented wording; and substitutes the Explanation clause to define Authority as the Authority notified under sub section (2) of section 171 of the Act.

GSTR-9 filing period amended to include April-October 2022, allowing filing until 30th November 2022 for annual returns.
The amendment to the Jharkhand GST Rules revises FORM GSTR-9 Instructions (paragraph 7) and the Table entries for serial numbers 10-13 to change the reporting period to April, 2022 to October, 2022 and to allow filings up to 30th November, 2022, with the amendment effective from 15th November, 2022.

Extension of GSTR-3B filing deadline for specified registered persons; due date deferred by state notification.
The Commissioner, exercising powers under the Jharkhand GST Act and on the Council's recommendation, extends the due date for furnishing the return in Form GSTR-3B for registered persons required to file under the applicable return-filing rule, and declares the extension effective from the 21st day of October, 2022.

CSR filing requirement extended for the financial year with CSR-2 to be filed only after annual accounts submission.
For the financial year 2022-2023, Form CSR-2 shall be filed separately after filing Form AOC-4 or Form AOC-4-NBFC (Ind AS) or Form AOC-4 XBRL, as specified in the rules, and within the extended timeline provided by the amendment.

Tariff value fixation updated for specified imported commodities, affecting customs valuation and import assessment procedures.
Amendment under section 14(2) of the Customs Act substitutes three tariff tables to fix tariff value for specified imported commodities - edible oils, brass scrap, areca nut, and specified forms of gold and silver - specifying units of valuation and replacing the corresponding tables in the principal notification, with effect from 1 June 2023.

Strategic disinvestment share receipt covered under rule 11UAC, altering tax treatment for purchasers effective assessment year 2023-24.
Rule 11UAC is amended by substituting clause (4) to specify that movable property consisting of equity shares of a public sector company or a company received by a person from a public sector company or the Central or any State Government under strategic disinvestment falls within the rule's scope, with "strategic disinvestment" having the meaning assigned in the Explanation to clause (d) of sub-section (1) of section 72A; the amendment is effective from 1 April 2023 and applies to assessment year 2023-2024 onward.

GST threshold reduction lowers turnover limit for registration and compliance, altering eligibility and reporting obligations.
Amendment reduces the turnover-based eligibility threshold in the cited Haryana SGST notification by substituting the previous higher turnover description with a lower one in the first paragraph of that notification, thereby changing registration and compliance applicability for taxpayers whose turnover falls between the old and new limits.

Revocation of GST registration cancellation made available under a special procedure for specified registered persons subject to compliance conditions.
Special procedure is prescribed for revocation of cancellation of GST registration for registered persons whose registration was cancelled under section 29(2)(b) or 29(2)(c) on or before 31 December 2022 and who did not apply for revocation within the time allowed under section 30. Such persons may apply up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and payment of tax, interest, penalty and late fee. No further extension is available.

Time limit extension for GST order issuance under section 73 covers unpaid tax and wrongful input tax credit.
Extension of the time limit for issuance of orders under section 73 of the Uttarakhand Goods and Services Tax Act, 2017 is provided for recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised, for specified earlier financial years. The time limit under sub-section (10) of section 73 for orders under sub-section (9) is extended up to 31 December 2023 for financial year 2017-18, up to 31 March 2024 for financial year 2018-19, and up to 30 June 2024 for financial year 2019-20.

Late fee waiver for GST returns under section 44 applies with turnover-based limits and transitional relief for earlier years.
Late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived, in excess of prescribed amounts, for returns furnished under section 44 for the financial year 2022-23 onwards. For smaller registered persons, the payable late fee is twenty-five rupees per day, and for persons with higher turnover up to twenty crore rupees, it is fifty rupees per day, each subject to a maximum of 0.02 per cent of turnover in the State. Returns for financial years 2017-18 to 2021-22 furnished between 1 April 2023 and 30 June 2023 are waived beyond ten thousand rupees.

Late fee waiver for delayed GSTR-4 filings extends partial relief above the threshold and full waiver for nil tax returns.
Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived for registered persons who furnished FORM GSTR-4 belatedly between 1 April 2023 and 30 June 2023 for the specified quarters and financial years. The waiver applies to late fee in excess of two hundred and fifty rupees, and the late fee is fully waived where the total state tax payable in the return is nil.

Best judgment assessment withdrawal through return filing and payment of interest and late fee under GST notification.
Registered persons who failed to furnish a valid return within thirty days from service of a best judgment assessment order under section 62 on or before 28 February 2023 are covered by a special withdrawal mechanism. The assessment order is deemed withdrawn if the return is furnished on or before 30 June 2023, accompanied by payment of interest under section 50(1) and late fee under section 47, regardless of any appeal under section 107.

Late fee waiver for delayed final return filing in GSTR-10 applies to excess amount beyond five hundred rupees.
Waiver of excess late fee is granted for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but file it during the period from 1 April 2023 to 30 June 2023. The waiver applies only to the amount of late fee under the Goods and Services Tax law that is in excess of five hundred rupees, reflecting a limited concession for delayed submission of the final return.

Aadhaar-based authentication requirement expanded for GST registration, and an ITC reversal and mismatch recovery procedure introduced.
The amendment requires biometric-based Aadhaar authentication, photographic capture and verification of original documents at notified Facilitation Centres for Aadhaar-identified GST applicants, and provides for reversal of input tax credit where the supplier fails to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment permitted upon the supplier filing; it also establishes a system-generated intimation (FORM GST DRC-01B) for differences between FORM GSTR-1/IFF and FORM GSTR-3B, requiring payment via FORM GST DRC-03 or an explanation within seven days, failing which recovery follows.

Form GSTR-9 reporting period extended to April-October 2022 with filing permitted up to 30 November 2022.
The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2023 take effect from 15 November 2022 and amend FORM GSTR-9 Instructions: all references to "April, 2022 to September, 2022" are replaced with "April, 2022 to October, 2022 filed upto 30th November, 2022," impacting paragraph 7 and Table entries for serial numbers 10-13.

Input tax credit reversal required when payment to supplier is not made; re credit allowed on subsequent payment; returns and forms adjusted
The amendment revises compliance categories, removes references to FORM GSTR 2, shifts reporting and reversal of input tax credit to FORM GSTR 3B, and prescribes that a registered person who avails input tax credit but fails to pay the supplier within the statutory period must pay an amount equal to that credit with interest through FORM GSTR 3B, while permitting re availment of the credit upon subsequent payment to the supplier.

Provisional approval for charitable donation deduction effective from assessment year tied to the year the application is filed.
The Income tax (7th Amendment) Rules, 2023 substitute the relevant sub rule to provide that where an application for provisional approval for charitable donation deduction is made under the proviso to the deduction provision, the provisional approval shall be effective from the assessment year relevant to the previous year in which the application is made, and the rules come into force on publication in the Official Gazette.