Goods Transport Agency GST payment option allows newly registered GTAs to elect self-payment through a prescribed declaration timeline.
Goods Transport Agencies may elect to pay GST themselves on specified services by using the prescribed declaration mechanism. For financial year 2023-24, the option must be exercised by 31 May 2023. A GTA commencing business or becoming liable for GST registration during a financial year may exercise the option for that year through a declaration in Annexure V within 45 days from applying for registration or one month from obtaining registration, whichever is later.

Option to pay GST by Goods Transport Agencies: new deadlines and Annexure V declaration enable election upon registration.
The notification amends the elective mechanism for Goods Transport Agencies by requiring the option for Financial Year 2023-2024 to be exercised by 31st May, 2023, 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 submitting a declaration in Annexure V within the later of 45 days from applying for GST registration or one month from obtaining registration.

Option to pay GST by goods transport agencies: declaration required within registration period; FY2023 24 option deadline specified.
The amendment requires that the option to pay GST for Financial Year 2023-2024 be exercised by the specified cut-off date, and allows a Goods Transport Agency that commences business or crosses the registration threshold during a financial year to opt to pay GST by making a declaration in Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

Option for GTA to pay GST under forward charge extended, with transitional declaration window for newly registered GTAs.
Amendment extends the mechanism for a Goods Transport Agency to elect the forward-charge option, fixing a final cut-off for exercising the option for the year and adding a transitional route allowing GTAs that start new business or cross the registration threshold to opt to pay tax by submitting Annexure V within forty-five days of applying for registration or one month from obtaining registration, whichever is later.

GTA option to self pay GST: deadline fixed; new registrants may elect via Annexure V within prescribed post registration period.
The notification amends Notification No. 11/2017-State Tax (Rate) to add provisos allowing GTAs to elect to pay GST themselves: a deadline is prescribed for exercising the option for the financial year, and GTAs that commence business or cross the registration threshold during a financial year may make the election by declaring in Annexure V within the prescribed post registration period measured from registration application or grant.

Option to pay GST under forward charge extended for designated goods transport operators; procedure for new registrants clarified.
Amendment to Notification No. 11/2017 clarifies the exercise of the option for GTAs to pay GST under forward charge for the relevant financial year and establishes that a GTA commencing new business or crossing the registration threshold may opt to pay GST by submitting a declaration in Annexure V within the prescribed post registration period, as inserted into condition (2) of the Table against serial number 9.

Option to pay GST under forward charge extended, with a tailored election window for new or newly liable GTAs.
Amendment inserts provisos allowing GTAs to elect to pay GST under the forward charge: existing GTAs must exercise the option by the prescribed final date for that financial year, while GTAs commencing new business or crossing the registration threshold may elect for that year by submitting a declaration in Annexure V within the short window measured from filing for registration or from obtaining registration, whichever is later.

GTA option to pay GST under forward charge extended; new registrants may declare option via Annexure V within prescribed period.
The notification amends the UTGST Rate notification to extend the deadline for a GTA to elect to pay GST under forward charge for the specified financial year and inserts a proviso allowing a GTA that starts a new business or crosses the registration threshold during a financial year to exercise the option by declaring it in Annexure V within a short period measured from the date of applying for registration or from the date of obtaining registration, whichever is later.

Waiver of late fee: specified excess late fees for GSTR-3B returns filed within relief window are waived for eligible taxpayers.
Amendment creates a tiered waiver of late fee for delayed FORM GSTR-3B returns: substituted Table (effective 20 May 2021) sets filing windows and waiver periods by aggregate turnover classes; provisos (effective 1 June 2021) waive late fee excesses for returns July 2017-April 2021 filed by 31 August 2021 subject to floor amounts and prescribe specified waiver thresholds for June 2021 onward tax periods according to return type and turnover-based classes.

Self-assessed GST payment statement requirement: furnish FORM GST CMP-08 for the June quarter by the prescribed deadline, effective retroactively.
The amendment requires specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 by 31st July, 2022; the change is made under section 148 of the Punjab GST Act and is deemed effective from 5th July, 2022.

Late fee waiver for delayed GSTR-4 filings restores relief for taxpayers who filed within the specified waiver window.
The Punjab Government amended its notification to waive the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year for the period from 1 May 2022 to 30 June 2022; the amendment is deemed effective from 26 May 2022.

De-notification of SEZ land permits conversion to Domestic Tariff Area subject to maintained contiguity via developer-built foot over bridge.
Central Government, under section 4 of the SEZ Act and rule 8 of the SEZ Rules, de-notifies 20.36 hectares from the SIPCOT Sriperumbudur SEZ following developer proposal, State Government approval and Development Commissioner recommendation, records specified survey field numbers and makes the resultant notified SEZ area 77.425 hectares.

Special Economic Zone area expansion approved, additional land included and total SEZ extent updated under SEZ statutory provisions.
The Central Government, under the Special Economic Zones Act and Rules, approved inclusion of an additional 2.19 hectares proposed by M/s. NSL SEZ (Hyderabad) Pvt. Ltd. and, by notification, declared that area as part of the IT/ITeS SEZ at Uppal, updating the SEZ's total notified land area and specifying the survey and plot particulars for the addition.

Rescission of Special Economic Zone notification de notifies the biotech SEZ area after state NOC and administrative recommendation, prior acts preserved.
Central Government rescinds the notification that had notified a biotechnology sector SEZ at Biotech Park, Savli GIDC Estate, Vadodara, de notifying the entire previously notified area. The rescission follows the original proposer's de notification request, the State Government's No Objection Certificate, and a Development Commissioner's recommendation, and is effected under the proviso to the relevant SEZ rule while preserving actions or omissions made before the rescission.

Adjudicating authorities under FEMA appointed with tiered monetary jurisdiction for penalty adjudication in the Directorate of Enforcement.
The Central Government appoints specified officers of the Directorate of Enforcement as Adjudicating Authorities under the foreign exchange law, superseding a prior notification. These officers are assigned tiered monetary jurisdiction to hold inquiries and impose penalties after providing a reasonable opportunity of hearing, with senior designations allocated higher-value cases and junior designations allocated lower-value cases.

Import price threshold determines permissibility of apple imports; lower-priced consignments prohibited while Bhutan imports exempt from MIP.
Imports of apples under ITC (HS) 08081000 are prohibited where the CIF import price is at or below a specified threshold; imports are permitted when the CIF price exceeds that threshold. Minimum Import Price (MIP) conditions shall not apply to imports from Bhutan.

Late fee waiver for delayed annual GST returns: turnover based caps and an amnesty for prior non filers who file by deadline.
The Government rationalises late fee for annual returns under the KS GST Act by prescribing per day rates and turnover linked caps for two classes of registered persons for returns from 2022-23 onwards, deems the notification effective from 31 March 2023, and grants an amnesty for non filers of annual returns for specified earlier years who file between 1 April 2023 and 30 June 2023 by waiving late fee amounts in excess of ten thousand rupees.

Revocation of cancellation of registration allowed with returns filed and tax paid, final deadline applies and no further extension.
A special procedure allows registered persons whose registrations were cancelled under clause (b) or (c) of section 29 on or before 31 December 2022, and who failed to apply within section 30's time limit, to apply for revocation up to 30 June 2023 only after furnishing all returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension is available and appeal rejections for delay under section 107 are included.

Late fee waiver for delayed GSTR 4 filings enables penalty relief when returns are filed within the specified amnesty window.
The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who furnish FORM GSTR 4 for specified past quarters or financial years during the period from 1 April 2023 to 30 June 2023, and provides full waiver where the total state tax payable in the return is nil.

Extension of limitation period for recovery orders under section 73: new extended deadlines for past fiscal years.
Extension of the statutory limitation for issuance of recovery orders under section 73 of the Kerala State Goods and Services Tax Act, 2017 is prescribed for specified past financial years, modifying prior notifications to extend the time limit in sub-section (10) for issuance of orders under sub-section (9) relating to recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised, with the notification effective from a stated retrospective date.