Commencement of GST amendment provisions: specified rule provisions notified as coming into force and deemed earlier issued.
Notification under sub rule (2) of rule 1 of the Assam Goods and Services Tax (Eighth Amendment) Rules, 2021 notifies 1 January 2022 as the date on which the specified provisions (rule 10A, rule 10B, clause (i) of rule 89 and rule 96 as listed in the amendment) shall come into force, and states the notification is deemed to have been issued on 21 December 2021.

Tariff Rate Quota exemption allows crude edible oil imports at zero duty under strict validity and documentation conditions.
Customs duty and Agriculture Infrastructure and Development Cess are exempted on import of crude soya-bean oil and crude sunflower seed oil against a valid Tariff Rate Quota authorisation for Financial Year 2022-23. The exemption is limited to unutilised quota and applies only during the operative period from 11 May 2023 to 30 June 2023, subject to production of the TRQ authorisation, a bill of lading issued on or before 31 March 2023, and compliance with the prescribed quota conditions.

Tax exemption under section 10(46) confirms specified FSSAI receipts are tax-exempt subject to non-commercial and filing conditions.
Notification under clause (46) of section 10 exempts specified income of the Food Safety and Standards Authority of India: grants-in-aid from the Ministry of Health and Family Welfare; statutory fees (licence, registration, analysis/testing fees) fixed under Food Safety Act regulations and approved by the Government; penalties under the Food Safety Act; and income earned on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and income character, and filing returns per the clause (g) requirement of sub-section (4C) of section 139. The notification is effective for financial years 2020-2021 to 2024-2025.

Exemption under section 10(46): specified municipal authority incomes exempt subject to non commerciality and filing conditions.
Notification grants exemption under section 10(46) to the Pune Metropolitan Region Development Authority for specified incomes: government grants; fees, user charges and fines as Local Town Planning Authority; land lease rentals from monetization of government lands; stamp duty grant; miscellaneous receipts such as penalties and registration fees; and interest on these receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining the nature of activities and specified income, and filing income tax returns as per the statutory return provision, and is applied retrospectively to specified financial years.

Registration threshold change under Sikkim GST reduces taxable turnover requirement and narrows registration scope effective August.
Amendment reduces the registration and compliance threshold under the Sikkim Goods and Services Tax by substituting the earlier higher turnover benchmark with a lower turnover benchmark, effective from the first day of August 2023, through an amendment to Notification No. 13/2020 - State Tax.

Registration threshold reduction under state GST rule lowers the taxable turnover threshold effective from August.
The State Government, exercising powers under sub-rule (4) of rule 48 of the Arunachal Pradesh GST Rules, 2017, amends Notification No. 13/2020-State Tax by substituting the earlier threshold amount with five crore rupees; the substitution is effective from 1 August 2023 and follows the Council's recommendation.

E-invoicing threshold lowered, expanding the pool of taxpayers required to comply with mandatory e-invoicing from the effective date.
Amendment reduces the aggregate turnover threshold for mandatory e-invoicing by substituting the prior higher turnover limit with a lower one, expanding the class of taxpayers required to comply; the substitution takes effect from the specified future date and is made by amendment to the principal e-invoicing notification under the rule empowering such modification.

Money laundering prevention: specified corporate and trust intermediary activities for others now fall within regulated obligations.
Notification treats specified corporate and trust services carried out in the course of business on behalf of or for another person as activities within the Prevention of Money-laundering framework, including formation agent services, arranging persons to act as directors or partners, providing registered or administrative addresses, trustee functions, and nominee shareholder roles, while excluding lease-related activities with tax deduction, employee acts for employers, limited filings by certain practicing professionals, and activities defined as intermediary; the Director of the Financial Intelligence Unit, India is designated as the regulator for these activities.

Punjab GST Rules amendment confirms retrospective commencement and omits specified rules while redefining Authority and duties.
The Punjab GST (Fifth Amendment) Rules, 2023, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137; retitle rule 127 from "Duties" to "Functions" and replace duty language with "The authority shall discharge the following functions, namely:"; and substitute the Explanation to define Authority as the Authority notified under subsection (2) of section 171 of the Act.

GSTR 9 amendment adjusts GST return period to include April-October 2022 filings submitted by November 30, 2022.
The Punjab amendment revises paragraph 7 of FORM GSTR 9 instructions, replacing references to April-September 2022 with April-October 2022 and specifying that April-October 2022 returns must be filed by 30th November, 2022; corresponding table entries for serial numbers 10-13 are similarly substituted. The rules are titled the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2023 and are deemed effective from 15th November, 2022.

Input tax credit rules revised: non filing triggers disallowance and reversal in returns with re availment on payment.
Amendments expand non compliance triggers to include prolonged non filing for monthly and quarterly filers, remove references to FORM GSTR 2, and require that where input tax credit is availed but the supplier is not paid within the statutory period the recipient must pay an amount equal to the credit with interest in GSTR 3B after the prescribed threshold; subsequent payment to the supplier permits re availment. Several rules and forms are omitted and reversal and refund reporting is realigned to entries in GSTR 3B.

Option to pay GST by GTA requires timely declaration in prescribed annexure when commencing business or crossing registration threshold.
The amendment inserts provisos requiring exercise of the option to pay GST for the Financial Year 2023-2024 by a specified cut-off, and allowing a GTA that commences business or crosses the registration threshold during any financial year to opt to pay GST for that year by filing a declaration in Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

GTA option to pay GST: new proviso lets newly registered or threshold-crossing GTAs opt in by a prescribed declaration timeline.
GTAs may elect to themselves pay GST on their services by exercising the option for the specified Financial Year by the prescribed deadline. A GTA that commences new business or crosses the registration threshold during a Financial Year may opt to pay GST for that Financial Year by filing a declaration in Annexure V within forty-five days of applying for GST registration or within one month of obtaining registration, whichever is later.

Option to pay GST by Goods Transport Agencies now permitted for new registrants and during initial financial year.
Amendment adds provisos setting that the option for Financial Year 2023-2024 must be exercised by 31st May, 2023, and that a Goods Transport Agency which starts a new business or crosses the registration threshold during a financial year may opt to pay GST on its services for that year by declaring in Annexure V within forty-five days of applying for GST registration or within one month of obtaining registration, whichever is later.

Goods Transport Agency GST payment option allows newly registered GTAs to elect self-payment through a prescribed declaration timeline.
Goods Transport Agencies may elect to pay GST themselves on specified services by using the prescribed declaration mechanism. For financial year 2023-24, the option must be exercised by 31 May 2023. A GTA commencing business or becoming liable for GST registration during a financial year may exercise the option for that year through a declaration in Annexure V within 45 days from applying for registration or one month from obtaining registration, whichever is later.

Option to pay GST by Goods Transport Agencies: new deadlines and Annexure V declaration enable election upon registration.
The notification amends the elective mechanism for Goods Transport Agencies by requiring the option for Financial Year 2023-2024 to be exercised by 31st May, 2023, and permitting a GTA that begins business or crosses the registration threshold during a financial year to opt to pay GST for that year by submitting a declaration in Annexure V within the later of 45 days from applying for GST registration or one month from obtaining registration.

Option to pay GST by goods transport agencies: declaration required within registration period; FY2023 24 option deadline specified.
The amendment requires that the option to pay GST for Financial Year 2023-2024 be exercised by the specified cut-off date, and allows a Goods Transport Agency that commences business or crosses the registration threshold during a financial year to opt to pay GST by making a declaration in Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

Option for GTA to pay GST under forward charge extended, with transitional declaration window for newly registered GTAs.
Amendment extends the mechanism for a Goods Transport Agency to elect the forward-charge option, fixing a final cut-off for exercising the option for the year and adding a transitional route allowing GTAs that start new business or cross the registration threshold to opt to pay tax by submitting Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

GTA option to self pay GST: deadline fixed; new registrants may elect via Annexure V within prescribed post registration period.
The notification amends Notification No. 11/2017-State Tax (Rate) to add provisos allowing GTAs to elect to pay GST themselves: a deadline is prescribed for exercising the option for the financial year, and GTAs that commence business or cross the registration threshold during a financial year may make the election by declaring in Annexure V within the prescribed post registration period measured from registration application or grant.

Option to pay GST under forward charge extended for designated goods transport operators; procedure for new registrants clarified.
Amendment to Notification No. 11/2017 clarifies the exercise of the option for GTAs to pay GST under forward charge for the relevant financial year and establishes that a GTA commencing new business or crossing the registration threshold may opt to pay GST by submitting a declaration in Annexure V within the prescribed post registration period, as inserted into condition (2) of the Table against serial number 9.