Special Procedure for Registered Manufacturers under Delhi GST Act, 2017

The Notification outlines a special procedure to be followed by registered persons engaged in manufacturing specific goods under the Delhi Goods and Services Tax Act, including requirements for furnishing details of packing machines, maintaining additional records, and submitting a special monthly statement.

Government of Tamil Nadu Extends Extends Due Date for Form GSTR-3B

Initially set for the 20th of December 2023, the due date has now been extended to the 27th December 2023 for taxpayers whose principal place of business is located in the four cyclone-affected revenue districts. Those filing their GSTR-3B return for the month of November 2023 will not be subjected to any additional financial penalties if they adhere to the extended due date of 27th December 2023.

The Bihar Goods and Services Tax (Second Amendment) Act, 2023 

The Bihar GST (Second Amendment) Act 2023 firstly added two new definitions, “online gaming” and “online money gaming”. With regards to Actionable Claim a proviso was also added that a person who organizes or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims.

Amendment of Notification relating to GST Rates under the Puducherry GST Act, 2017

The Government of  Puducherry, through the Lieutenant Governor, Puducherry has issued a notification inserting entries under the ‘Specified Actionable Claim’. Originally, Schedule III of the Puducherry GST Act, 2017 dealt with the actionable claims and excluded the lottery, betting and gambling but through the present notification such entries will be entered under Schedule IV which deals with in Specified Actionable Claims.