Late fee waiver reduces penalty exposure for delayed GSTR 5 filings, with lower waiver thresholds where return shows nil tax.
Notification waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-5 by the due date to the extent it exceeds a prescribed daily threshold, and provides a lower waiver threshold where the total central tax payable in the return is nil.

Late fee waiver for delayed GSTR 1 filing provides conditional relief when returns are furnished within prescribed extended windows.
The notification waives or limits late fee liability for delayed FORM GSTR 1 filings by permitting waiver of amounts in excess of prescribed daily minima and by granting time limited filing windows for earlier tax periods that, if complied with, eliminate or reduce additional late fee exposure. It also establishes a class based cap structure for later tax periods, providing nominal capped amounts for nil outward suppliers and for taxpayers within lower turnover bands, with subsequent amendments extending or modifying the covered periods and dates.

E-way bill requirement: pre-movement electronic furnishing and unique number generation for consignments, enhancing transport compliance obligations.
A comprehensive amendment package revises timelines and rate wordings, prescribes an Input Service Distributor invoice format and credit-transfer mechanism, establishes deemed valuation rules for lotteries and betting under new rule 31A, excludes specified services from aggregate exempt supplies for threshold calculations, expands refund entitlement where suppliers availed specified central notifications, and overhauls the e-way bill regime by mandating pre-movement electronic furnishing in FORM GST EWB-01, unique e-way bill numbers, transporter and consolidated e-way bill procedures, validity periods tied to distance, cancellation rules and specified exceptions.

Cross-empowerment of State tax officers enables processing and grant of IGST refunds under amended notification.
Operatively, the amendment substitutes the prior exception wording to specify that only particular sub rules of the procedural provision continue to be excepted, narrowing or clarifying the exception clause so as to enable State tax officers to exercise delegated authority for refund processing and grant except where those enumerated sub provisions apply.

Filing deadline extension for GSTR-3B granted, shifting the final filing date under central GST rules.
Amendment of a central tax notification substitutes the date in the Table entry at serial number 5, column (3), thereby extending the final statutory date for filing FORM GSTR-3B for the specified month under the Central Goods and Services Tax Rules and enabling a short administrative extension to the compliance deadline.

Composition scheme rates and taxable base revised: levy reduced and base confined to taxable supplies of goods.
Amendment alters two clauses of the principal notification governing the composition scheme: it reduces the stated rate for a specified category of taxpayers and narrows the computation base for another category by substituting "turnover" with "turnover of taxable supplies of goods", thus confining liability calculation to taxable goods supplies.

Composition scheme rate adjusted to a lower rate and clarified basis to taxable supplies of goods.
The notification amends Notification No.2/2017-Union Territory Tax by substituting the words "one per cent." in clause (i) with a lower rate expression and, in clause (iii), replacing "half per cent. of the turnover" with "half per cent. of the turnover of taxable supplies of goods," thereby refining the composition scheme rate wording and restricting the taxable base to turnover of taxable supplies of goods.