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.

Land customs routes amended: Anandpara-Ramgarh via River Feni and Maitri Setu road designated under Customs Act authority.
Amendment substitutes the Table entry for serial number 2 (Bangladesh) in Notification No.63/1994-Customs (N.T.) to list two authorized routes: (a) Anandpara (India)-Ramgarh (Bangladesh) via River Feni; and (b) the road from NH-8 in Anandpara through Maitri Setu to Ramgarh, enacted by Notification No.35/2023 under the powers of the Customs Act.

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.

Omission of international credit card use rule removes a prior FEMA current account provision and changes permitted transactions.
The Central Government, under the Foreign Exchange Management Act and in consultation with the Reserve Bank of India, amends the Foreign Exchange Management (Current Account Transactions) Rules, 2000 by omitting Rule 7, the rule concerning use of international credit cards while outside India; the amendment takes effect upon publication in the Official Gazette and references earlier amendments to the principal rules.

Customs tariff amendment updates a tariff entry to the broader heading 8524, changing the classification reference in the notification.
Corrigendum amends Notification No. 35/2023 by replacing the previously cited subheadings with the broader tariff heading 8524 in column (2) against the specified serial number, thereby correcting the tariff classification reference in the Gazette publication.

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.

Regional office jurisdiction established for competition regulation, defining territorial coverage and effective commencement for three offices.
The Competition Commission of India establishes three regional offices (Southern at Chennai, Eastern at Kolkata, Western at Mumbai), each assigned an effective commencement date and a specified territorial jurisdiction comprising listed States and Union territories to exercise competition law functions within those areas.

TDS classification: Mahila Samman Savings Certificate notified as a Scheme for TDS purposes, effective on publication.
The Central Government notifies the Mahila Samman Savings Certificate, 2023 as a Scheme for the purposes of sub clause (c) of clause (i) of sub section (3) of section 194A of the Income tax Act, 1961. The Scheme was made under section 3A of the Government Savings Promotion Act, 1873 and earlier published via G.S.R. 237(E) dated 31st March, 2023; this notification takes effect from its publication in the Official Gazette.

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.

Desirable Advocate experience: Grade A Legal officers should have two years post qualification advocacy experience after enrolment.
Adds a desirable qualification for Legal Stream officers in Grade A: two years post qualification experience as an Advocate after enrolment under the Advocates Act, 1961, including service as an associate in an Advocate's or Solicitor's office or law firm, to be read in addition to the qualifications specified for the Legal Stream.

Merger scheme confirmation timelines updated: deemed approval if no timely objection, or referral on substantive objections.
Amendments revise timelines for approval of merger and amalgamation schemes: if no objection is received within thirty days, the Central Government may issue a confirmation order in the prescribed form and, failing issuance within sixty days from receipt, approval is deemed and a confirmation order issued. If objections are received within thirty days, the Central Government may either dismiss unsustainable objections and confirm the scheme or, if it considers the scheme not in the public interest or not in creditors' interest, file an application for tribunal consideration in the prescribed form; failure to act within the overall period results in deemed non-objection and confirmation.

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.