Input tax credit limitation: caps recoverable credit on same line input services to tax paid at the specified lower rate, with classification amendments.
Where a supplier of input service in the same line of business charges state tax at a rate higher than the rate charged on the outward supply, input tax credit on that input service is limited to tax paid or payable at the lower rate applicable to the outward supply; excess credit shall not be taken. The notification also substitutes wording in a licensing-related entry, omits a listed item, and removes two entries from the Services Classification Annexure, with effect from the twentieth day of October, 2023.

Inclusion of Puducherry expands the territorial scope of an Andhra Pradesh GST notification under rule based amendment.
Amendment expands the territorial scope of G.O.Ms.No.62 dated 17.01.2023 by inserting the words "and the State of Puducherry" after "State of Gujarat", effected under sub rule (4B) of rule 8 of the Andhra Pradesh Goods and Services Tax Rules, 2017, thereby including Puducherry in the jurisdictions covered by the original notification.

GST rule amendments update corporate guarantee valuation, cancellation forms, practitioner enrolment, and TCS return reporting.
The Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2023 amend the Andhra Pradesh Goods and Services Tax Rules, 2017 with effect from publication in the Official Gazette. The amendment introduces a deemed valuation rule for corporate guarantee services supplied to related persons, changes the wording of rule 142 from "order" to "intimation," and revises rule 159 to limit the duration of the relevant order. It also updates registration and return forms, including FORM GST REG-01, FORM GST REG-08, FORM GSTR-8, FORM GST PCT-01, and FORM GST DRC-22.

Biometric Aadhaar authentication for GST registration is extended to Andhra Pradesh through an amended notification.
Biometric-based Aadhaar authentication is extended for GST registration under the Andhra Pradesh Goods and Services Tax Rules, 2017 by amending the earlier notification issued in G.O.Ms. No. 62. The amendment substitutes the reference to the States of Gujarat and Puducherry with a reference to the States of Andhra Pradesh, Gujarat and Puducherry, thereby bringing Andhra Pradesh within the notification governing Aadhaar-based biometric verification in the GST registration process.

Condonation of delay in appeals requires deposit of admitted tax and prescribed portion of disputed tax, with electronic cash payment.
Notification requires taxable persons who missed the statutory appeal period or whose appeals were time barred to file appeals in FORM GST APL-01 by the prescribed cut off, subject to payment of the admitted portion of tax, interest, penalties and a prescribed portion of the disputed tax with a minimum payment from the Electronic Cash Ledger; refunds of excess payments are barred until disposal, demands not involving tax are excluded, and Chapter XIII of the Mizoram GST Rules applies mutatis mutandis.

Valuation of related party guarantees set at a prescribed minimum percentage or actual consideration; alters GST forms and registration obligations.
The amendment deems as taxable the service of providing a corporate guarantee by a supplier to a related person, valuing that service at a prescribed minimum percentage of the guarantee amount or the actual consideration, whichever is higher. It replaces "order" with "intimation" in rule 142(3); subjects certain actions to the earlier of Commissioner communication or one year after issuance under rule 159; substitutes FORM GST REG 08 with a cancellation template; amends GSTR 8 and GST PCT 01 enrolment criteria; and adds a provision in FORM GST DRC 22 that the order ceases on issuance of FORM GST DRC 23 or after one year.

Composition levy exclusion for supplies of specified actionable claims removes eligibility for the composition scheme for such registered suppliers.
The notification inserts an exclusion into the earlier notification so that, with effect from the operative date, a registered person making supply of specified actionable claims as defined in clause (102A) of section 2 is excluded from the composition levy under section 10 of the Mizoram Goods and Services Tax Act, 2017, thereby narrowing composition scheme eligibility.

Supply classification of online gaming: online money gaming, other online gaming and actionable casino claims are notified supplies.
Notification designates supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos as notified supplies under the State GST Act, effected by the Governor on the Council's recommendation and given an operative commencement date.

Commencement of GST Amendment Ordinance: provisions appointed to commence retrospectively by executive notification under enabling provision.
The Governor, under sub-section (2) of section 1 of the Mizoram Goods and Services Tax (Amendment) Ordinance, 2023, has appointed 1st October, 2023 as the date on which the provisions of the Ordinance shall come into force, by notification issued on 24th November, 2023.

Electronic commerce operator compliance requires tax collection, inter-State supply restrictions, and electronic reporting for composition taxpayers.
Electronic commerce operators required to collect tax at source are notified as a class of persons subject to a special procedure for supplies of goods made through them by persons paying tax under the composition scheme. The operator must not permit any inter-State supply of goods through the platform by such persons. The operator must collect tax at source on the supplies made through it and furnish the details electronically in FORM GSTR-8 on the common portal.

Electronic commerce operator procedure under GST restricts supplies by exempt persons, bars inter-State sales, and removes tax collection at source.
Electronic commerce operators required to collect tax at source are brought within a special procedure for supplies of goods made through persons exempted from registration. Supplies may be allowed only if an enrolment number has been allotted on the common portal; inter-State supplies are barred; tax at source is not to be collected on such supplies; and the supplies must be reported electronically in FORM GSTR-8. Where multiple operators are involved, the operator finally releasing payment is treated as the relevant operator. The notification is effective from 1 October 2023.

GST compliance rules updated with bank account reporting, ITC mismatch intimation, special e-way bills and consent-based information sharing.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise registration, verification, return filing, refund, appeal, recovery, compounding and form-related procedures. The changes require furnishing of bank account details after registration, expand Aadhaar-based physical verification triggers, provide for suspension of registration for non-compliance with bank account requirements or major return discrepancies, and insert a mechanism for intimation and handling of excess input tax credit. The rules also introduce special e-way bill provisions for intra-State movement of gold and precious stones, consent-based sharing of GST information, and updated GST return and refund forms.

GST notification amendment extends the specified date in the seventh proviso under Uttarakhand's tax framework.
Extension of the time limit in the seventh proviso of the Uttarakhand SGST notification issued under section 128 of the Uttarakhand Goods and Services Tax Act, 2017. The earlier reference to "30th day of June, 2023" is substituted with "31st day of August, 2023", thereby postponing the specified date contained in the notification.

Extension of compliance deadline: notification date moved from end of June to end of August, retroactive to end of June.
Amendment substitutes the deadline in an earlier finance notification by replacing "30th day of June, 2023" with "31st day of August, 2023", issued under the powers of Section 148 of the Uttarakhand Goods and Services Tax Act, 2017. The notification provides that the amendment shall be deemed to have come into force with effect from the 30th day of June, 2023, thereby giving the date substitution retrospective effect.

GST notification amendment extends the specified date and gives the substitution retrospective effect from the earlier date.
Amendment under the Uttarakhand Goods and Services Tax Act, 2017 substitutes the date "30th day of June, 2023" in the specified notification with "31st day of August, 2023". The amendment is made in exercise of the power under section 148 on the recommendation of the Council and is expressed to be in public interest. The notification also provides that the amendment shall be deemed to have come into force with effect from 30th day of June, 2023, giving the substituted date retrospective effect from that date.

Online gaming and casino supply valuation rules fix taxable value on total player payments, excluding refunds and reused winnings.
Value of supply for online gaming, including online money gaming, is the total amount paid or payable to, or deposited with, the supplier by or on behalf of the player, including money's worth and virtual digital assets. Amounts returned or refunded are not deductible. For casino actionable claims, value is the total amount paid or payable for tokens, chips, coins or tickets, or for participation where such items are not required, and refunds are likewise not deductible.

E-commerce supplier registration exemption applies subject to turnover limits, PAN validation, enrolment, and restrictions on interstate supply.
Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from registration under the Uttarakhand Goods and Services Tax Act, subject to turnover limits and specified conditions. The supplier must not make inter-State supply, must not supply through electronic commerce in more than one State or Union territory, must possess a Permanent Account Number, and must declare particulars on the common portal to obtain validation and an enrolment number before making supply.

Account Aggregator consent-sharing system notified for common portal information exchange under the GST framework.
The State Government authorises Account Aggregator as a system with which information may be shared by the common portal on a consent basis under section 158A of the Uttarakhand Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017. The notification applies from 1 October 2023 and defines Account Aggregator by reference to the Reserve Bank of India's policy directions and the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016.

Special procedure for pan masala and tobacco manufacturers requires machine reporting, daily records, and monthly compliance statements.
A special procedure is prescribed for registered persons manufacturing specified goods, requiring filing of packing machine details, reporting of additional or removed machines, disclosure of prior production-capacity declarations, maintenance of daily input and production records, and submission of a monthly statement on the common portal. The procedure applies to pan masala and specified tobacco goods under the Schedule, and prescribes unique IDs for machines after the required details are furnished.

Special procedure for GST appeals against section 73 and 74 orders, with manual filing and no pre-deposit requirement.
Special procedure prescribed for filing appeals against orders passed under sections 73 or 74 under the Uttarakhand Goods and Services Tax Act, 2017. The appeal is to be filed manually in duplicate in the prescribed form before the Appellate Authority within the time under section 107, with no pre-deposit required under section 107(6). The appeal must include relevant documents and a self-certified copy of the order, and it is treated as filed only when manual acknowledgement in FORM GST APL-02 is issued.