GST notification amendment extends the substituted date and gives the change retrospective effect from the earlier date.
The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2023 amend the earlier notification by substituting "30th day of June, 2023" with "31st day of August, 2023". The amendment is made under section 128 of the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council, and is deemed to have come into force with effect from 30th day of June, 2023.

GST notification amendment extends the proviso date and applies the change retrospectively from 30 June 2023.
The State Government amended an earlier GST notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023" in the proviso. The amendment was made under section 128 of the Uttarakhand Goods and Services Tax Act, 2017 on the Council's recommendation and was stated to be in public interest. The notification was given retrospective effect from 30 June 2023.

Goods Transport Agency tax option rules revised, extending the filing window and formalizing reversion to reverse charge mechanism.
The Uttarakhand SGST notification amends the existing GST notification by revising the option period for a Goods Transport Agency to choose forward charge or revert to reverse charge mechanism, substituting a filing window from 1 January to 31 March of the preceding financial year and providing that the forward-charge option continues for subsequent years unless a declaration is filed in the prescribed form. It also updates the annexures, inserts a new form for reversion to reverse charge, and gives the amendments effect from 27 July 2023.

Satellite launch services amended under Uttarakhand GST notification with retrospective operation from 27 July 2023.
The Uttarakhand State GST notification amends the earlier notification dated 29 June 2017 by substituting the entry at serial number 19C in the table with "Satellite launch services." The amendment operates retrospectively from 27 July 2023 and alters only the specified notification entry.

Forward charge declaration for GTA services amended to bar reversion to reverse charge mechanism.
The Uttarakhand GST notification amends Annexure III of the earlier notification on tax payment for Goods Transport Agency services. The revised declaration now requires a statement that the recipient has exercised the option to pay tax on GTA services from the specified financial year under forward charge and has not reverted to the reverse charge mechanism. The amendment is stated to take effect from 27 July 2023.

GST rate classification changes for snack pellets, LD slag and imitation zari thread under amended Uttarakhand notification.
Uttarakhand GST rate notification amended the earlier schedule by inserting un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn into Schedule I at 2.5%, while revising Schedule II and Schedule III entries for metallised yarn and slag products. The amendments also expanded the Schedule III description for toasted bread and similar toasted products to include un-fried or un-cooked snack pellets and were given retrospective effect from 27 July 2023.

GST exemption notification amended to update Foreign Trade Policy and Handbook of Procedures references with retrospective effect.
The State Government amends the Uttarakhand GST exemption notification under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017, substituting the reference from paragraph 4.41 to paragraph 4.40 and updating the definitions of Foreign Trade Policy and Handbook of Procedures to the 2023 Government of India notifications. The amendment is deemed to have come into force with effect from 27 July 2023.

Exemption under section 10(46): Maharashtra Council of Homoeopathy's specified income exempted subject to non-commercial and filing conditions.
Notification under Section 10(46) notifies Maharashtra Council of Homoeopathy as eligible for exemption in respect of fees from members/doctors, fees from professional seminars/conferences, and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and nature of income across financial years, and filing return per clause (g) of sub-section (4C) of section 139; applied retrospectively to assessment year 2023-2024 relevant to financial year 2022-2023.

Exemption under section 10(46): specified institutional income exempted subject to conditions and retrospective application and filing requirement.
Notification under clause (46) of section 10 exempts specified income of Chhattisgarh Rajya Beej Pramanikaran Sanstha-grants from Central and State Governments; application, certification and service fees; and interest on deposits and those receipts-subject to conditions that the body shall not engage in commercial activity, the activities and nature of the specified income remain unchanged, and the body complies with the required return filing. The notification is applied retrospectively for assessment years 2019 2020 to 2023 2024.

Advance Ruling Authority appointment: member substituted to update the Authority's composition and enable continued pronouncement of rulings.
The Government of Kerala amends its prior notification constituting the Kerala Authority for Advance Ruling to substitute the serial number 1 entry, appointing Smt. Gayathri P.G., I.R.S., Joint Commissioner, Central Tax and Central Excise as a member in place of the earlier appointee, thereby updating the Authority's composition for pronouncing advance rulings under the statutory scheme.

Deemed valuation for corporate guarantees: value fixed at a minimum prescribed proportion or actual consideration for related party services.
A new sub rule deems the value of services by a supplier to a related person for providing a corporate guarantee to a banking company or financial institution to be a specified minimum proportion of the guarantee amount or the actual consideration, whichever is higher. Amendments also substitute FORM GST REG 08 with a cancellation order template, change "order" to "intimation" in rule 142(3), add an explicit one year expiry contingency to certain orders, and amend multiple forms and enrolment categories. Effective date: 26 October 2023.

Condonation procedure for delayed GST appeals permits filing with payment conditions and deadline for compliance.
A special condonation procedure permits taxpayers who missed the appeal filing deadline against section 73 or 74 orders to file FORM GST APL-01 by 31 January 2024, subject to payment conditions: full payment of admitted amounts and payment of twelve and a half percent of the remaining disputed tax (with a cap), at least twenty percent of which must be debited from the Electronic Cash Ledger; no refunds of excess pre-notification payments until appeal disposal; inapplicable to non-tax demands; Chapter XIII applies mutatis mutandis.

Appointment of Common Adjudicating Authority for adjudication of a customs show-cause notice under the Customs Act.
A Common Adjudicating Authority is appointed under section 4 read with section 3 and sections 5(1) and 5(1A) of the Customs Act to exercise the powers and discharge duties of the originally named adjudicating authority for adjudication of the specified show cause notice against the named noticee, with the notification setting out the mapping of noticee, notice reference, original authority and the officer now appointed.

Condonation of delay in appeals: special filing procedure requires specified partial payments and FORM GST APL-01 filing by a notified deadline.
Notification prescribes a special procedure for condonation of delay for appeals against orders under Section 73 or 74 where appeals were not filed by 31 March 2023. Affected persons may file FORM GST APL-01 by 31 January 2024. An appeal is admissible only after full payment of amounts admitted and payment of twelve and a half percent of the remaining disputed tax (subject to a cap), with at least twenty percent of that sum debited from the Electronic Cash Ledger. No refunds of excess payments are permitted until appeal disposal. Demands not involving tax are excluded and Chapter XIII of the Haryana GST Rules applies mutatis mutandis.

Corporate guarantee valuation deemed at a prescribed rate or actual consideration for related party guarantees under amended GST rules.
Where a supplier who is a related person provides a corporate guarantee to a banking company or financial institution on behalf of the recipient, the value of the supply of services shall be deemed to be one per cent of the amount of the guarantee offered, or the actual consideration, whichever is higher. The amendment also substitutes FORM GST REG 08 with a revised cancellation order template requiring disclosure of effective cancellation date, pending return obligations, and a statement that cancellation does not affect liabilities for prior periods.

Minimum Export Price on onion exports imposed until end of year; consignments at customs and prior duty-paid shipments exempt.
A Minimum Export Price MEP is imposed on onion exports while keeping the export classification as Free; the measure is effective immediately and supersedes the prior notification. Consignments handed to or entered into Customs and registered before 29 October 2023 may be exported without the MEP (exportable up to 30 November 2023). Consignments for which export duty was paid before this Notification are also exempt from the MEP, and such duty is non-refundable.

Refund of input tax credit: new classification allows refund for imitation zari thread made from metallised polyester or plastic film.
The notification inserts entry 6AA in the Table to classify imitation zari thread or yarn made out of metallised polyester film or plastic film under heading 5605, with an explanation that the entry applies for refund of input tax credit only on polyester film or plastic film; the amendment to Notification No. 5/2017-State Tax (Rate) is effective from 20 October 2023.

State Tax Rate amendment broadens specified recipients to Central and State governments excluding Ministry of Railways; establishes effective date.
The notification substitutes, against Serial No. 6 column 4 of Notification No. 04/2017-State Tax (Rate), the entry to read: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority. The amendment is made under the State's statutory powers and is effective from the 20th day of October, 2023.

GST schedule amendment: millet flour powder preparations added as a distinct taxable classification, effective October 2023.
Amendment adds Item 94A to the Maharashtra State GST rate Schedule, classifying "food preparation of millet flour, in powder form, containing at least seventy percent millets by weight, other than pre-packaged and labelled" as a distinct entry; the change is made under state GST powers on Council recommendation and takes effect from 20 October 2023.

GST rate amendment: specified goods reclassified and assigned revised state tax rates, altering levy and classification.
Amendment revises Maharashtra State GST schedules by inserting molasses (heading 1703) at 2.5%, expanding Schedule III to include millet flour food preparation (powder form, at least 70% millets, pre packaged and labelled) and adding spirits for industrial use (2207 10 12) at 9%, and omitting the Schedule IV first entry previously attracting 14%. The changes are effective from 20 October 2023.