Late fee waiver for delayed GSTR-10 filings allowed if return filed within the specified amnesty period under law.
Waives late fee in excess of five hundred rupees for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the return between 1 April 2023 and 30 June 2023, issued under powers conferred by section 128 of the Kerala SGST Act and deemed to have come into force on 31 March 2023.

Deemed withdrawal of GST assessment orders: registered persons may secure withdrawal by filing returns and paying interest and late fees.
Registered persons who did not furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall have those assessment orders deemed to have been withdrawn if they furnish the return by 30 June 2023 and pay interest under section 50(1) and the late fee under section 47; this applies irrespective of any appeal under section 107 and is effective from 31 March 2023.

Input tax credit communication tightened, with revised timelines and conditions for furnishing outward supply details and claiming credit.
The amendment refocuses entitlement and administration of input tax credit by requiring auto generated electronic statements of inward supplies and credit eligibility to recipients, prescribing classes of supplies and supplier conditions that may restrict credit, and imposing conditions on furnishing outward supply details including disallowance where prior periods remain unfurnished. It deletes earlier matching provisions, clarifies reversal and re availment of credit where supplier tax remains unpaid, permits the Government to cap electronic credit ledger usage, and substitutes retrospective interest rules for wrongful credit use.

Reverse charge on services by courts and tribunals now applies, reallocating tax payment responsibility under GST rules.
The amendment substitutes the Explanation's clause (h) wording so that recipients expressly include State Legislatures, Courts and Tribunals, thereby expanding the category to cover services supplied by Courts and Tribunals. The change, made under the State GST Act, has effect from 1st March, 2023 and is intended to render services supplied by Courts and Tribunals subject to the reverse charge mechanism as notified.

Exemption for entrance-exam services clarifies government bodies conducting tests are treated as educational institutions for GST exemption.
The amendment inserts a clause clarifying that any authority, board or body set up by the Central or State Government, for the limited purpose of conducting entrance examinations for admission to educational institutions, shall be treated as an educational institution when providing services by way of conducting such entrance examinations, thereby placing those services within the GST exemption; the amendment is effective from 1 March 2023.

GST schedule amendment adds rab other than pre-packaged and labelled, altering the listed goods classification and application.
Amendment inserts Rab, other than pre-packaged and labelled as item (iii) after item (ii) against serial number 94 in the Schedule to Notification No. SRO-GST-2, thereby changing the goods description in that Schedule; the notification declares the amendment to be effective from the first day of March, 2023 under the statutory taxing authority.

GST amendment: pencil sharpeners reclassified to lower tax slab and excluded from higher slab; jaggery labeling updated.
The notification amends SRO-GST-1 by substituting a Schedule I entry to specify pre-packaged and labeled jaggery and related sugar products; inserting a new commodity entry classifying pencil sharpeners in the medium-rate schedule; and adding an explicit exclusion for pencil sharpeners from a higher-rate schedule entry. The amendments are declared deemed operative from an earlier commencement date.

Definition amendment expands covered public authorities to include courts and tribunals, broadening GST coverage and administrative reach.
The Explanation to Notification No. SRO-GST-13 is amended by substituting the words "and State Legislatures" with State Legislatures, Courts and Tribunals, thereby expressly including courts and tribunals within the specified category, and this amendment is deemed to have come into force from the first day of March, 2023.

Educational institution classification clarified: government testing bodies treated as institutions for conducting entrance examinations.
The amendment inserts clause (iva) into the Explanation to paragraph 3 of Notification No. SRO-12, clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; the amendment is made under the Jammu and Kashmir GST Act and is deemed effective from 1 March 2023.

GST limitation extension under section 168A expands time for tax recovery orders and wrongful input tax credit proceedings.
Extension of the limitation period under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, for issuance of orders under section 73(9) relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised. The extended time limit applies to proceedings concerning the financial years 2017-18, 2018-19 and 2019-20, with separate last dates specified for each year.

GSTR-10 late fee waiver for non-filers who filed final returns within the specified amnesty period.
Late fee under the Uttar Pradesh GST Act was waived to the extent it exceeded five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but filed it between 1 April 2023 and 30 June 2023. The waiver was issued in exercise of the power to grant amnesty in respect of late fee liability under the Act and was made effective retrospectively from 31 March 2023.

Late fee rationalisation for GST returns brings reduced daily charges and amnesty for past non-filers.
Late fee under section 47 is rationalised for returns under section 44 from financial year 2022-23 onwards, with reduced late fee slabs for registered persons based on turnover and a maximum limit linked to turnover. An amnesty is also provided for non-filers of returns for 2017-18 to 2021-22 if the return is furnished between 1 April 2023 and 30 June 2023, subject to waiver of late fee in excess of ten thousand rupees. The notification takes effect from 31 March 2023.

Amnesty scheme for deemed withdrawal of assessment orders under section 62 on filing return and paying interest, late fee.
Registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before 28 February 2023 under section 62 are covered by a special amnesty scheme. The assessment order is deemed to have been withdrawn if the return is furnished 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 filed or decided under section 107.

Aadhaar authentication for GST registration now includes biometric verification, document checks, and completion rules for risk-flagged applications.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 by substituting rule 8(4A) to prescribe the procedure for applicants who opt for Aadhaar authentication while applying for registration. The date of submission is linked to the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Risk-flagged applications require biometric-based Aadhaar authentication, photographing, and verification of original documents at a notified Facilitation Centre, and the application is complete only after these steps are finished.

Revocation of cancelled GST registration gets a limited extension, subject to filing returns and clearing dues first.
Special procedure is prescribed for registered persons under the Uttar Pradesh Goods and Services Tax Act whose registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who did not apply for revocation within the time under section 30. Such persons may apply for revocation up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee payable on those returns. No further extension is available.

GSTR-4 late fee waiver grants amnesty for non-filers who submit delayed returns within the specified period.
Late fee payable for delayed filing of FORM GSTR-4 under the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who had failed to furnish the return by the due date for the quarters from July 2017 to March 2019 or for the financial years from 2019-20 to 2021-22, provided the return was furnished during the period from 1 April 2023 to 30 June 2023. The waiver operates to the extent that the late fee under section 47 stands waived in excess of two hundred and fifty rupees, and stands fully waived where the total amount of state tax payable in the return is nil.

Limitation period extended for issuance of recovery orders under section 73; Haryana sets new deadlines for affected fiscal years.
The notification amends prior state notifications to extend the limitation period for issuance of recovery orders concerning tax not paid or short paid and input tax credit wrongly availed or utilised. It sets fiscal year-specific extended deadlines: for 2017-18 to 31 December 2023, for 2018-19 to 31 March 2024, and for 2019-20 to 30 June 2024, thereby altering only the time limit for authorities to issue recovery orders.

Late fee waiver for delayed final GST returns permits registered persons to file belated returns within an amnesty window.
The Government has waived the amount 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 furnish that return during the amnesty period from 1 April 2023 to 30 June 2023, exercised under the HGST Act on the recommendation of the Council.

Late fee rationalisation for annual GST returns reduces per day charges and grants limited amnesty for prior non filers.
The notification prescribes reduced per day late fee rates for GSTR 9 filers in two turnover categories-twenty five rupees per day (up to five crore turnover) and fifty rupees per day (more than five up to twenty crore turnover), each subject to a maximum of 0.02% of State turnover-and grants an amnesty waiving late fee in excess of ten thousand rupees for returns for financial years 2017 18 to 2021 22 filed between 1 April 2023 and 30 June 2023.

Deemed withdrawal of assessment orders where registered persons file outstanding returns and pay required interest and late fee promptly.
Specified registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before the cut off shall furnish the return on or before the notified deadline and accompany it with payment of interest due under sub section (1) of section 50 and the late fee payable under section 47, irrespective of whether an appeal was filed or decided against such assessment order.