Late fee waiver for delayed GSTR 10 filings permits relief when final return is filed within the specified three month window.
The State Government, exercising powers under section 128 and on Council recommendations, waives the portion of late fee under section 47 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 furnished it between 1 April 2023 and 30 June 2023.

Late fee waiver for delayed GSTR-4 returns where central tax liability is nil and returns filed within specified window.
Amendment provides that for registered persons who delayed furnishing Form GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 but filed between 1 April and 30 June 2023, late fee under section 47 in excess of two hundred and fifty rupees is waived, and fully waived where the total Central tax payable in the return is nil; the notification is deemed effective from 31 March 2023.

Authority for Advance Ruling constituted specifying appointed members and superseding earlier state notification under Tamil Nadu GST.
Constitution of the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017 by exercise of powers under Section 96(1), superseding Notification No. II(2)/CTR/1001(a)/2022 and naming two appointed members: Tmt. D. Jayapriya, Additional Commissioner of GST and Central Excise, and Tmt. M. Usha, Joint Commissioner (Commercial Taxes).

Turnover threshold reduction for Telangana GST composition eligibility, lowering the qualifying limit and narrowing taxpayer scope.
Amendment reduces the turnover threshold relevant to composition-scheme eligibility under the Telangana Goods and Services Tax framework by substituting a lower turnover limit for the previously specified one, thereby narrowing the class of taxpayers eligible under the composition regime and altering the qualifying criteria for simplified compliance and taxation.

GTA option to self pay GST permitted with prescribed exercise deadlines and declaration requirements for new or threshold crossing registrants.
The amendment inserts provisos prescribing a deadline to exercise the option to pay GST for the relevant financial year and permits a Goods Transport Agency that begins business or crosses the registration threshold during a financial year to opt to self pay GST by filing a declaration in Annexure V within forty five days of applying for registration or one month from obtaining registration, whichever is later; the amendment is effective from a stated date in May 2023.

Waiver of late fee: excess late fees for delayed GST returns waived subject to turnover-based daily caps.
The State Government waives the amount of late fee payable under the late-fee provision for returns to be furnished for the specified financial year onwards, limiting recoverable late fees to prescribed daily amounts for two classes of registered persons differentiated by aggregate turnover, each subject to a maximum calculated on turnover in the State or Union territory as specified in the Table.

GST rate amendment: addition of unpackaged rab to the State tax schedule with specified commencement.
The State GST rate schedule is amended by inserting Rab, other than pre-packaged and labelled at Sl. No. 94, Column (3) of Notification No. 2/2017; the amendment is made by G.O. Ms. No. 115 under section 11(1) of the Telangana Goods and Services Tax Act, 2017 and is to come into force from 1 March 2023.

GST rate amendment revises schedule classifications, adding pencil sharpeners and clarifying packaged jaggery product coverage.
Amendment modifies the State GST rate notification by substituting the packaged jaggery and related sugar products entry in the lower-rate schedule, inserting a new tariff entry under HSN 8214 to include pencil sharpeners in the mid-rate schedule, and adding an exclusion for pencil sharpeners in the higher-rate schedule entry, with a specified commencement date for the changes.

Amendment to State GST rate notification explicitly includes courts and tribunals among recognised bodies, effective March.
The notification amends the Explanation to clause (h) of Notification No. 13/2017 State Tax (Rate) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals; the amendment is effected under the powers of section 9(3) of the Telangana GST Act and is effective from 1 March 2023.

Educational institution definition expanded to include exam authorities, enabling exemption for entrance-exam services under state GST.
The notification inserts clause (iva) into the Explanation to paragraph 3 of the State GST rate notification, clarifying that any authority, board or body set up by the Central or State Government, including National Testing Agency, that conducts entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations. The amendment is effective from March 1, 2023.

Customs exchange rate update sets revised import and export valuation basis for Turkish Lira effective late August.
The Central Board amends the exchange-rate Schedule-I entry for the Turkish Lira, substituting a new row that prescribes distinct one-unit foreign-currency equivalents to Indian rupees for import and export purposes, and specifies the effective date from which these revised rates must be applied for customs assessment and related procedures.

Export duty exemption for parboiled rice subject to customs entry and irrevocable LC conditions, with deferred effective date.
Two tariff entries for parboiled rice (heading 1006 30 10) are inserted with nil export duty subject to two new conditions: Condition 5 defers the rate until 16th October 2023; Condition 6 requires that goods intended for export entered the customs station before 25th August 2023 without clearance having been issued, or are backed by irrevocable Letters of Credit opened and interbank message-exchanged before 25th August 2023 and authenticated by the Recipient Bank.

Export duty on parboiled rice imposed by Customs Tariff insertion, creating a new scheduled entry and taking immediate effect.
Levy of export duty on parboiled rice is effected by inserting a new entry into the Second Schedule to the Customs Tariff Act, identifying parboiled rice under the tariff classification and prescribing a duty rate; the notification exercises the Act's amendment power and takes effect immediately.

GSTR-7 filing deadline extended for April-July returns for registered persons with principal place of business in Manipur.
Extension of the due date for furnishing FORM GSTR-7 is granted for returns for April, May, June and July 2023 for registered persons whose principal place of business is in Manipur by substituting the months and the prior cutoff date in the principal notification; the amendment is deemed to have come into force from the last day of July 2023.

Extension of GSTR-3B due date for registered persons in Manipur, revising the statutory filing deadline accordingly.
The Commissioner amends Notification No. 20/2023-Central Tax to extend the due date for furnishing FORM GSTR-3B for the quarter ending June, 2023 for registered persons whose principal place of business is in Manipur by substituting "thirty-first day of July, 2023" with "twenty-fifth day of August, 2023", and declares the amendment to be deemed to have come into force from the thirty-first day of July, 2023.

Extension of GSTR-3B filing deadline for registered persons in Manipur, with substituted months and retroactive effective date.
Extension of the due date for furnishing Form GSTR-3B is prescribed for registered persons whose principal place of business is in Manipur by substituting the covered months to include April, May, June and July 2023 and replacing the previously prescribed final date with a later filing date, the notification being effective retrospectively from the end of July 2023.

Extension of GSTR-1 filing deadline for Manipur-registered taxpayers to include July, deadline moved to late August.
Extension of due date for furnishing Form GSTR-1 for registered persons with principal place of business in Manipur: tax periods April, May, June and July 2023 are covered and the earlier deadline is substituted by the twenty-fifth day of August, 2023. The amendment substitutes the fourth proviso of the principal notification and is issued under the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017; it is deemed to have come into force from the thirty-first day of July, 2023.

Input tax credit reversal and return-liability mismatch rules introduce compliance, recovery, re-availment, and electronic-commerce reporting requirements.
The amendments introduce a mechanism for reversal and later re-availment of input tax credit where the supplier does not furnish the corresponding GSTR-3B within the prescribed deadline. They also establish rule 88C, requiring a registered person to pay or explain differences between liability reported in GSTR-1 or the invoice furnishing facility and GSTR-3B, with recovery consequences for unpaid and unexplained differences. GSTR-1 reporting is revised to add electronic-commerce supply disclosures, while refund, appeal, registration and prescribed-form procedures are updated.

GST rate amendment updates Schedule entries altering tax classifications and applicability, effective from the notified commencement date.
The State Government amended the Telangana GST rate notification by substituting entries in Schedule I (2.5%), Schedule II (6%) and Schedule III (9%) to specify that ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit is treated under the lower-rate entry, to redefine bran and cereal residues with exclusions, to clarify fruit pulp or fruit juice based drinks' exclusion of certain carbonated beverages, to specify mathematical and geometry boxes, and to place denatured ethyl alcohol in the higher-rate schedule subject to the stated exclusion, effective from the notified commencement date.

GST rate amendment updates feed classifications and adds husk of pulses and concentrate entries, altering taxable goods coverage.
The State GST rate schedule is amended to substitute S. No. 102's description to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements, additives, wheat bran and deoiled cake (other than rice bran), and to insert S. No. 102C covering husk of pulses including Chilka and concentrates (chuni or churi, Khanda); the amendment takes effect from 1 January 2023.