E invoicing threshold lowered, expanding mandatory e invoice compliance for eligible taxpayers from August 2023 under GST framework.
Requires electronic invoicing for taxpayers with aggregate turnover exceeding five crore rupees, effective from the 1st day of August, 2023, by substituting the earlier higher turnover threshold in the first paragraph of the prior notification and expanding the class of taxpayers subject to mandatory e invoicing under the GST framework.

Extension of limitation periods under GST provision extends time to issue recovery orders for specified financial years.
The Government, under section 168A read with section 20 of the Integrated GST Act and by partial modification of a prior notification, extends the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 to recover tax not paid or short paid and to recover input tax credit wrongly availed or utilized for specified financial years, with the notification effective from 31 March 2023.

Late fee waiver for final GST return non-filers permits relief where returns filed within specified amnesty window.
The Government waives late fee amounts in excess of five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish it between 1 April, 2023 and 30 June, 2023; the waiver is declared to be effective retrospectively from 31 March, 2023 and is taken under the statutory authority conferred by the GST Act as a targeted compliance relief.

Late fee waiver for annual GST return filings reduces per-day penalties and provides amnesty for eligible past non-filers.
The notification rationalises the late fee for annual GST returns from the specified financial year by prescribing per-day fees with maximum caps tied to aggregate turnover bands, and grants an amnesty for earlier-year non-filers who file within a prescribed relief window in 2023 by waiving late fees exceeding a fixed monetary ceiling; the measure is effective retrospectively from the end of the financial year and issued under statutory power to modify late fee liabilities.

Deemed withdrawal of assessment orders upon filing the overdue return and paying interest and late fee under GST scheme.
Assessment orders issued on or before 28 February 2023 shall be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided the person furnishes the return by 30 June 2023 and pays the interest due and the late fee under the Act. The concession applies regardless of whether an appeal against the assessment order was filed or decided, and the notification is effective from 31 March 2023.

Proviso substitution alters notification wording and applies retrospectively to affect GST rule interpretation and applicability.
Amendment substitutes the phrase "provisions of" with the proviso to in a prior GST notification, effected under delegated rulemaking power on the Council's recommendation; the substitution changes the notification's operative wording. The amendment is declared to have retrospective effect from 26th December, 2022, thereby altering the temporal scope of the notification's applicability.

Aadhaar authentication requirement for GST registration now triggers biometric verification and in-person document checks before application completion.
Amendment requires most applicants who opt for Aadhaar authentication to authenticate their Aadhaar number when submitting Part B of FORM GST REG-01; the filing date is the date of Aadhaar authentication or the earlier statutory fallback. Applicants identified on the portal through data analysis and risk parameters must undergo biometric Aadhaar authentication, photograph capture of the applicant or relevant individuals, and original-document verification at a Commissioner-notified Facilitation Centre, and the application is complete only after these steps are finished.

Revocation of registration cancellation allowed subject to filing outstanding returns and payment of all dues within a limited window.
Registered persons whose registration was cancelled under clause (b) or clause (c) of Section 29 on or before 31st December, 2022 and who failed to apply for revocation within the Section 30 time limit may apply for revocation up to 30th June, 2023 only after furnishing returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension is available, and the category includes appeals dismissed for time bar under Section 30(1).

Late fee waiver for GSTR-4 filers submitting returns in the specified window; full waiver where state tax payable is nil.
The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who furnished FORM GSTR-4 for specified past quarters and financial years during 1 April 2023 to 30 June 2023, and fully waives late fee where the total state tax payable in the return is nil; the amendment is effective from 31 March 2023.

GST amendments tighten return filing limits, revise input tax credit rules, and expand consent-based data sharing under the tax portal.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 across registration, return filing, input tax credit, refund, assessment, appellate and penalty provisions. It introduces three-year limits for filing outward supply details, periodic returns, annual returns and e-commerce statements, subject to notified exceptions, and updates provisions on delayed cancellation, refund interest, and valid return filing after assessment. It also inserts data-sharing provisions with consent, revises compounding and prosecution rules, and gives retrospective effect to specified Schedule III entries.

GST threshold reduction lowers the turnover limit in Jharkhand, altering applicability and providing retrospective effect.
Amendment substitutes the words "ten crore rupees" with "five crore rupees" in Notification No. 13/2020 - State Tax, altering the turnover threshold that determines the notification's applicability; the substitution is to take effect from 1st August, 2023, and the notification is declared to be deemed effective from 10th May, 2023, issued under sub rule (4) of rule 48 of the Jharkhand GST Rules, 2017.

Option to pay GST for the specified financial year allows GTAs to opt via Annexure V within prescribed post-registration period.
The notification amends conditions for a GTA's option to pay GST by requiring exercise of the option for the specified financial year by the prescribed deadline, and permitting a GTA that begins business or crosses the registration threshold during a financial year to opt to pay GST for that year by filing a declaration in Annexure V within forty five days of applying for GST registration or within one month of obtaining registration, whichever is later; the amendment is deemed effective from 9 May 2023.

Customs notification amendment: removal of specified Inland Container Depot entry for Maharashtra from notified list under Customs Act.
The notification amends the principal customs notification by omission of item (xiv) in the Table against serial number 9 for the State of Maharashtra, removing the entry in column (3) and its corresponding entry in column (4), thereby altering the notified list of inland container depots for Maharashtra under the Customs Act powers cited.

GST turnover threshold amendment lowers the notification limit from ten crore rupees to five crore rupees.
The State Government amended an earlier notification under sub-rule (4) of rule 48 of the Uttarakhand Goods and Services Tax Rules, 2017. With effect from 1 August 2023, the turnover threshold in the notification was reduced by substituting "ten crore rupees" with "five crore rupees". The amendment was made on the recommendations of the Council under the GST framework.

Goods transport agency GST option amended with time limits for declaration and registration-based exercise of choice.
Amendment to the Uttarakhand GST notification governing goods transport agency services inserted additional conditions for exercising the option to pay GST on services supplied by the GTA. The option for Financial Year 2023-2024 had to be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during a financial year may exercise the option by filing a declaration in Annexure V within forty-five days from applying for registration or within one month from obtaining registration, whichever is later.

Eligibility for Insolvency Professional updated to require Post Graduate Insolvency Programme entry, altering educational criteria.
The amendment inserts the word Post before "Graduate Insolvency Programme" in regulation 5(c)(ii) and in the Second Schedule, Form A, caption B (Qualifications), table (iii) Insolvency Examination, Sl. No. 2, thereby changing the educational requirement to the Post Graduate Insolvency Programme; the regulations are made under sections 196, 207, 208 read with section 240 of the Insolvency and Bankruptcy Code, 2016 and come into force on publication in the Official Gazette.

Exemption from regulatory fee where an allottee association submits an approved resolution plan for a real estate insolvency.
Amendment clarifies that the regulatory fee under regulation 31A(1) is not payable where an approved resolution plan for the insolvency resolution of a real estate project is submitted by an association or group of allottees in that project, removing doubt about fee liability for allottee sponsored approved plans.

Exchange rate determination: Updated foreign currency conversion rates set for imports and exports, effective mid July.
The Central Board of Indirect Taxes and Customs determines specific rupee-equivalent exchange rates for conversion of listed foreign currencies for customs valuation of imported and exported goods, prescribing separate import and export rates in two attached schedules, effective from 21st July, 2023, and superseding the earlier notification except as to prior actions.

No deduction under section 194 for dividends between IFSC aircraft leasing units, subject to Form No. 1 declaration and reporting.
No deduction of income tax under section 194 applies to dividends paid by an IFSC unit primarily engaged in aircraft leasing to a like IFSC unit, provided the payee furnishes a verified Statement cum Declaration in Form No. 1 certifying IFSC unit status and exemption eligibility. After receipt of that declaration the payer shall not deduct tax and must report particulars of such non deducted payments in the prescribed statement of tax deductions. The tax systems authority shall prescribe secure procedures for data capture, transmission and archival.

Export prohibition on non-basmati white rice now bars general exports, allowing only narrow transitional and government food security permissions.
Export of non-basmati white rice under the specified ITC (HS) classification is changed from permitted to prohibited with immediate effect, subject only to limited transitional exceptions (pre-notification loading, pre-notification filing/berthing with port confirmation, and consignments registered with Customs before the cutoff time within a prescribed export window) and to government-to-government permissions for food security; organic non-basmati rice remains governed by earlier notifications.