Late fee waiver for GSTR-10 non-filers who file during the specified amnesty period under Bihar GST rules.
The notification, issued under section 128 of the Bihar Goods and Services Tax Act, 2017, waives the portion of the late fee under section 47 that is in excess of five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but who furnish that return between 1 April 2023 and 30 June 2023.

Late fee rationalisation: waiver for specified GSTR 9 non filers and limited amnesty for returns filed within prescribed window.
The State prescribes differentiated nominal per day late fees for annual returns by turnover class, subject to a maximum cap tied to a percentage of in State turnover, and limits recoverable late fees to those specified amounts for returns filed after the due date. A time bound amnesty waives late fees for certain prior years for returns filed within the prescribed amnesty window to the extent the fee exceeds a fixed threshold.

Deemed withdrawal amnesty permits withdrawal of assessment orders if outstanding returns are filed and interest and late fees are paid.
The notification provides an amnesty scheme deeming certain assessment orders withdrawn where registered persons file the outstanding return within the extended deadline and pay the interest due for delayed payment plus the applicable late fee. The relief is available irrespective of whether an appeal was filed or decided, and is strictly conditional on compliance with the filing and payment requirements within the announced window.

Revocation of cancelled GST registration permitted until June 30, conditional on filing returns and payment of outstanding tax and dues.
Registered persons whose GST registration was cancelled under clause (b) or (c) on or before 31 December 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to 30 June 2023 only after furnishing all returns due up to the effective date of cancellation and paying any tax, interest, penalty and late fee due; no further extension is available. The class includes persons whose appeals were dismissed for failure to meet the revocation time limit.

Late fee waiver for delayed GSTR 4 filings: excess waived and full waiver where state tax liability is nil.
An amendment provides a time limited waiver of late fees for registered persons who furnished FORM GSTR 4 for specified past periods within the prescribed window in 2023: amounts of late fee above a modest fixed sum are waived, and a full waiver applies where the return shows nil state tax payable.

GST limitation extension for section 73 orders under the Andhra Pradesh law applies to recovery proceedings and input tax credit issues.
The Government of Andhra Pradesh extended the time limit for issuance of orders under section 73 of the Andhra Pradesh Goods and Services Tax Act, 2017, under section 168A and in partial modification of earlier notifications. The extension applies to recovery proceedings for tax not paid or short paid, or input tax credit wrongly availed or utilised, and specifies extended deadlines for the financial years 2017-18, 2018-19 and 2019-20.

Turnover threshold reduced under Madhya Pradesh GST, altering applicability for certain taxpayers effective from August.
The State Government amends its earlier notification to substitute the prior turnover threshold wording with a lower threshold, effective from the 1st day of August, 2023, thereby changing the monetary limit used to determine applicability under the Madhya Pradesh GST Rules, 2017.

GTA option to pay GST: new deadline and declaration requirement for newly registered or threshold-crossing businesses.
The amendment allows a Goods Transport Agency (GTA) to opt to pay GST by prescribing deadlines and a declaration procedure: the option for Financial Year 2023-2024 must be exercised by 31st May, 2023; and a GTA commencing new business or crossing the registration threshold may exercise the option for that financial year by declaring in Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later. The amendment is deemed effective from 9th May, 2023.

Option to self-assess GST for goods transport agencies permitted, with a fixed deadline and new-registration window.
Amendment inserts provisos allowing a Goods Transport Agency (GTA) to elect to pay GST for the financial year 2023-2024 by the prescribed deadline, and permits a GTA that commences business or crosses the registration threshold during a financial year to exercise that option by declaring in Annexure V within a limited period measured from the date of applying for GST registration or from the date of obtaining registration, whichever is later; the provisos are deemed operative from the stated effective date in May 2023.

Waiver of late fee: excess late fees waived for GSTR-10 non-filers who regularise final returns during amnesty period.
The Government of Andhra Pradesh waives the portion of late fee in excess of five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but who furnish that return during the specified amnesty window. The waiver is issued under statutory executive powers and follows recommendations of the GST Council; it is limited to excess late fee relief while other filing obligations and any remaining fees continue to apply.

GSTR-9 late fee rationalisation and amnesty for non-filers limits annual return penalties and grants conditional waiver relief.
Late fee under the Andhra Pradesh Goods and Services Tax Act, 2017 is rationalised for GSTR-9 returns by waiving the amount in excess of the prescribed daily fee and turnover-based cap for registered persons who fail to furnish the annual return by the due date. A separate amnesty applies where annual returns for 2017-18 to 2021-22 are furnished between 1 April 2023 and 30 June 2023, in which case the late fee stands waived beyond ten thousand rupees.

Amnesty scheme for deemed withdrawal of assessment orders under GST, subject to return filing and payment of interest and late fee.
An amnesty scheme is notified for registered persons against whom assessment orders were issued under section 62(1) on or before 28 February 2023, where no valid return was furnished within thirty days of service. The orders are deemed withdrawn if the return is filed on or before 30 June 2023, together with payment of interest under section 50(1) and late fee under section 47, irrespective of any appeal under section 107.

Revocation of cancelled GST registration gets a limited filing extension, subject to return compliance and tax payment.
Extension of the time limit for revocation of cancellation of registration applies to registered persons whose registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who failed to apply within the time prescribed in section 30. They may apply up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and payment of tax, interest, penalty, and late fee. No further extension is available.

Late fee waiver for delayed GSTR-4 filings extends limited relief and full waiver where no State tax is payable.
Late fee under the Andhra Pradesh Goods and Services Tax framework is partially waived for registered persons who failed to furnish FORM GSTR-4 by the due date for the specified quarterly and annual periods, provided the return is furnished during the prescribed filing window in 2023. The waiver applies to the extent the late fee exceeds the prescribed threshold, and full waiver is available where the return shows no State tax payable.

E-invoicing threshold reduced for taxpayers under Andhra Pradesh GST, widening mandatory compliance from August 2023.
E-invoicing is extended under the Andhra Pradesh GST framework by amending the existing notification issued under rule 48(4) of the Andhra Pradesh Goods and Services Tax Rules, 2017. With effect from 1 August 2023, the threshold for mandatory e-invoicing is reduced from ten crore rupees to five crore rupees, bringing taxpayers with aggregate turnover exceeding the revised limit within the e-invoicing requirement.

E-invoicing threshold reduction narrows applicability to smaller taxpayers, expanding mandatory e-invoice coverage under state GST rules.
Amends the state GST notification to lower the e-invoicing aggregate turnover threshold, widening the class of taxpayers required to generate e-invoices under the Karnataka Goods and Services Tax Rules by substituting the previous higher turnover threshold with a lower one and making the revised turnover criterion operative from the stated commencement date.

Turnover threshold for GST registration reduced, narrowing eligibility and compliance obligations effective from August first.
The Government, under sub-rule (4) of rule 48 of the Tripura State Goods and Services Tax Rules, 2017 and on the Council's recommendation, amends Notification No. F.1-11(91)-TAX/GST/2020(Part-II) to substitute the previously prescribed turnover amount in its first paragraph with a lower turnover amount, effective from 1 August 2023, thereby changing the turnover-based benchmark for SGST applicability and compliance.

Electronic credit ledger restrictions: designated State Tax officers may exercise Rule 86A powers within their respective registration jurisdictions.
Electronic credit ledger restrictions under Rule 86A of the Telangana Goods and Services Tax Rules, 2017 may be exercised by authorised State Tax officers. The Deputy Commissioner (ST) of the Strategic Taxpayer Unit is authorised for registered persons within that unit's jurisdiction, while the Assistant Commissioner (ST) of the relevant circle is authorised for registered persons within that circle's jurisdiction. The authorisation is deemed effective from 24 December 2019.

Threshold alteration under Odisha GST Rules reduces the turnover requirement for applicability by substituting the prior monetary limit.
By notification dated 15 May 2023, and under sub-rule (4) of the Odisha Goods and Services Tax Rules, 2017, the State Government substitutes the monetary limit stated in the first paragraph of the Odisha Finance Department notification of 31 March 2020 with a lower threshold, effective 1 August 2023, following recommendations of the GST Council and subsequent to prior amendments.

Option to pay GST: GTAs starting or newly liable may opt to self-pay by declaration within the registration-linked period.
Inserts provisos requiring exercise of the option to pay GST for the Financial Year 2023-2024 by the stated deadline, and allowing a Goods Transport Agency that commences business or crosses the registration threshold during a Financial Year to opt to self-pay GST for that year by filing a declaration in Annexure V within the later of two prescribed registration-linked periods.