Advance ruling authority membership updated for Dadra and Nagar Haveli and Daman and Diu; new members appointed.
The notification amends the Union territory GST notification by substituting the table entries for the Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu, appointing Shri Yudhast Kumar, Joint Commissioner, CGST Daman, and Shri Saurabh Mishra, Joint Commissioner (Union territory GST), as Members. The amendment is issued under section 15 of the UT GST Act and section 96 of the Central GST Act read with rule 103 of the GST Rules and comes into force from its publication in the Official Gazette.

GSTR-7 deadline extension: TDS deductors in Manipur must file April return by end of May.
The Commissioner amends the principal notification to provide that registered persons required to deduct tax at source and required to file FORM GSTR-7, whose principal place of business is in the State of Manipur, shall furnish the April 2023 return electronically through the common portal on or before the thirty-first day of May, 2023. The notification is deemed effective from the tenth day of May, 2023.

Extension of GSTR-3B filing deadline for registered persons in Manipur until twenty-fifth August 2023 inclusive.
Extension of due date for furnishing FORM GSTR-3B for registered persons whose principal place of business is in the State of Manipur: the Commissioner, under powers conferred by the CGST Act, extended the filing deadline for the months covered (as subsequently amended) until the twenty-fifth day of August, 2023. The notification is deemed effective from the twentieth day of May, 2023, and incorporates subsequent substitutions that expanded the months and adjusted interim dates prior to the August extension.

GSTR-1 filing deadline extended for taxpayers in Manipur, providing a statutory time-limit extension and retrospective commencement.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is provided for registered persons whose principal place of business is in the State of Manipur for the tax period April, 2023, with the filing deadline extended till the thirty first day of May, 2023; the notification is deemed to have come into force from the eleventh day of May, 2023.

Constitution of Authority for Advance Ruling updates Chandigarh member designation to Shri Sumeet Sihag as Joint Excise and Taxation Commissioner.
Amendment substitutes the member representing the Union territory of Chandigarh in the Authority for Advance Ruling with Shri Sumeet Sihag, Joint Excise and Taxation Commissioner and Deputy Commissioner cum Collector (Excise), Union territory of Chandigarh, effective from publication in the Official Gazette.

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.

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.

Option to pay GST under forward charge extended, with a tailored election window for new or newly liable GTAs.
Amendment inserts provisos allowing GTAs to elect to pay GST under the forward charge: existing GTAs must exercise the option by the prescribed final date for that financial year, while GTAs commencing new business or crossing the registration threshold may elect for that year by submitting a declaration in Annexure V within the short window measured from filing for registration or from obtaining registration, whichever is later.

GTA option to pay GST under forward charge extended; new registrants may declare option via Annexure V within prescribed period.
The notification amends the UTGST Rate notification to extend the deadline for a GTA to elect to pay GST under forward charge for the specified financial year and inserts a proviso allowing a GTA that starts a new business or crosses the registration threshold during a financial year to exercise the option by declaring it in Annexure V within a short period measured from the date of applying for registration or from the date of obtaining registration, whichever is later.

Extension of limitation period for issuance of recovery orders under section 73(9) allows additional time to recover unpaid tax and wrong credits.
Notification extends the statutory limitation period for issuing orders to recover tax not paid or short paid and for recovery of input tax credit wrongly availed or utilised, specifying separate extended cut-off dates for three financial years and partially modifying earlier notifications under the delegated power to alter limitation for issuance of such recovery orders.

Late fee waiver for delayed final GST returns allows registered persons to file within extended window without excess late fee.
Waives the component of late fee for final GST returns (FORM GSTR 10) that exceeds five hundred rupees for registered persons who file after the due date but within the prescribed extended period, limited to returns furnished during that window and effected by central notification under the CGST Act.

Late fee waiver for delayed annual returns: caps on per day penalties and relief for specified past-year filings.
Waiver of specified portions of the late fee for delayed annual returns under section 44 for the financial year 2022-23 onwards is prescribed, setting per day fee rates and maximum caps for two turnover-based classes of registered persons; a transitional proviso waives late fee excesses above a prescribed threshold for certain prior-year returns filed within a notified window.

Assessment order withdrawal: deemed withdrawal if return filed and interest and late fee paid under prescribed special procedure.
Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall have the assessment order deemed withdrawn if they furnish the return by the extended cut-off date and pay interest under section 50(1) and the late fee under section 47, regardless of whether an appeal against the assessment order was filed or decided.

Exemption from Biometric Aadhaar authentication amended to replace wording with proviso reference and made retrospective.
The Central Government amends Notification No. 27/2022 Central Tax by substituting the words "provisions of" with the words "proviso to" in order to clarify the textual reference to the exemption from biometric Aadhaar-based authentication under rule 8(4B) of the Central Goods and Services Tax Rules, 2017; the amendment is declared to be deemed to have come into force on the date of the principal notification.

Aadhaar authentication requirement for GST registration ties application date to Aadhaar verification and mandates biometric verification.
Applicants (except those separately notified) opting for Aadhaar authentication for GST registration must undergo Aadhaar authentication at submission, with the application date being the date of Aadhaar authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. Applications flagged by portal risk analysis must then complete biometric Aadhaar authentication, photograph capture for individuals or notified persons for non-individual applicants, and original-document verification at a Commissioner notified Facilitation Centre; applications are complete only after these steps.

Revocation of GST registration: extended limited window to apply subject to filing returns and payment of dues.
Registered persons whose GST registration was cancelled on or before 31 December 2022 and who failed to apply for revocation within the time under section 30 may apply for revocation up to 31 August 2023 only after furnishing returns due up to the effective cancellation date and paying the tax, interest, penalty and late fee shown in those returns; no further extension is available. This class includes persons whose appeals under section 107 were rejected for failure to meet the time limit in section 30(1).

Late fee waiver for delayed GSTR-4 returns allows excess fees to be waived if filed within the specified filing window.
For registered persons who failed to furnish FORM GSTR-4 for specified earlier periods but file between 1 April 2023 and 30 June 2023, the amendment provides that the late fee payable under section 47 of the CGST Act in excess of two hundred and fifty rupees shall be waived, and the entire late fee shall be waived where the total central tax payable in the return is nil.

GST compensation cess adjusted to specified per unit retail price rates for tobacco and pan masala, with R defined as retail sale price.
Amends the Schedule to the principal notification by substituting specified per unit entries for multiple tariff items relating to tobacco, pan masala and related products, inserting new entries for homogenised/reconstituted tobacco and pan masala categories, and updating certain tariff classifications; per unit rates are expressed in terms of R denoting retail sale price.

Commencement of Section 163 brings the Finance Act provision on compensation cess into force as notified by the Central Government.
Section 163 of the Finance Act, 2023 is brought into force by a Central Government notification under clause (b) of sub-section (2) of section 1 of the Finance Act, 2023, appointing the day on which the provision concerning the compensation cess regime shall come into operation by Notification No. 01/2023-Compensation Cess issued by the Department of Revenue.

Exemption to intra-State supplies: 'Rab, other than pre-packaged and labelled' exempted under UTGST rates by notification.
The amendment adds "Rab, other than pre-packaged and labelled" as a new entry against Schedule serial number 94 in the UTGST Rate notification, thereby exempting such non pre-packaged, non labelled rab from the taxable items listed under that Schedule; the change amends Notification No. 2/2017-Union Territory Tax (Rate) and takes effect from 1 March 2023.