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of an assessment order issued on or before 28 February 2023 shall have those assessment orders deemed to have been withdrawn if they furnish the return by 30 June 2023 and pay interest under section 50(1) and the late fee under section 47; this applies irrespective of any appeal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.

Aadhaar authentication permitted for designated non-banking reporting entities to enable identity verification under anti-money laundering rules.
The Central Government permits the listed non banking reporting entities to perform Aadhaar authentication for identity verification under section 11A of the Prevention of Money Laundering Act, contingent on compliance with the privacy and security standards of the Aadhaar Act and following consultation with the Unique Identification Authority of India and the Reserve Bank of India.

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.

Exchange rate determination: revised customs conversion rates set for specified foreign currencies, affecting import and export valuation.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, supersedes the earlier notification and prescribes specified conversion rates for listed foreign currencies into Indian rupees for customs purposes, assigning separate rates for imported and export goods as set out in Schedule I and Schedule II, effective from the stated date and preserving actions taken under the prior notification.

Countervailing duty on saturated fatty alcohols imposed for subsidized imports with producer- and origin-specific rates and a fixed-term levy.
Imposition of Countervailing duty on saturated fatty alcohols (C10-C18 and blends) from Indonesia, Malaysia and Thailand, applying producer- and origin-specific ad valorem rates on CIF value. The notification specifies that certain duties are reduced by applicable anti-dumping duties while others are imposed in addition to anti-dumping duties, and requires calculation using the prescribed rate of exchange and customs valuation dates. The duty is payable in Indian currency for a fixed five-year period unless earlier revoked, superseded or amended.

Employer pension contribution revised for eligible joint-option members under the pension scheme, with higher wages-based contribution rules applied.
Central Government notification brings into force the relevant provisions of the Code on Social Security, 2020 to align the Employees' Pension Scheme, 1995 with the Supreme Court's directions concerning the additional employer contribution structure for eligible members who have exercised the joint option under paragraph 11. For such members, the employer's contribution is fixed at 9.49% of basic wages, dearness allowance and retaining allowance, reflecting an increase of 1.16% from the earlier 8.33% rate. The increased contribution applies only to the portion of wages above fifteen thousand rupees per month.

Code on Social Security provisions for Employees' Pension Scheme commence, and certain provident fund provisions are repealed.
The notification appoints 3 May 2023 as the date on which specified provisions of the Code on Social Security, 2020 come into force: sub section (3) of section 15 and selected parts of section 16 relating to the Employees' Pension Scheme, section 143 insofar as it gives effect to specified sub clauses of section 16, and sub section (1) and clause (b) of sub section (2) of section 164 to repeal corresponding provisions of the prior provident fund legislation.

Reportable professional transactions: client-facing financial activities by practicing accountants and secretaries classified as PMLA activity.
Central Government notifies that financial transactions carried out by specified practicing professionals on behalf of clients-including immovable property transactions, management of client money, securities or accounts, organising contributions for company formation, and creation or management of companies, LLPs or trusts-are activities within the meaning of the relevant PMLA provision. "Relevant person" is defined to include individuals holding certificates of practice as chartered accountants, company secretaries, or cost and works accountants, whether practicing individually or through a firm, with "firm" given the Income tax Act meaning.

Double taxation avoidance treaty effects tax allocation, PE rules, withholding limits and anti abuse measures between India and Chile.
The notification gives effect in India to the India-Chile Agreement and Protocol eliminating double taxation and preventing fiscal evasion on income. The treaty applies to residents, specifies covered taxes, treats fiscally transparent entities as resident income when domestic law does so, and allocates taxing rights across major income categories-including immovable property, business profits attributable to a permanent establishment, dividends, interest, royalties, fees for technical services and capital gains-while providing methods for elimination of double taxation, a Mutual Agreement Procedure, Exchange of Information, and a comprehensive Limitation of Benefits regime.

Special Additional Excise Duty rate revision alters the per tonne SAED for petroleum crude and related exports, effective immediately.
Revision of the Special Additional Excise Duty applicable to production of petroleum crude and export of aviation turbine fuel by substituting the rate entry for the first table item in Notification No. 18/2022 Central Excise with a new per tonne rate, effectuating a change in the chargeable SAED; the amendment takes effect from the stated commencement date and is recorded as an administrative update to the principal notification.

RoDTEP schedule realignment aligns export rebate tariff entries with the amended Customs Tariff Act, updating covered items.
Realignment of the RoDTEP Schedule w.e.f. 01.05.2023 aligns Appendix 4R with amendments to the First Schedule of the Customs Tariff Act effected by the Finance Bill, 2023; the Government has added and deleted specific tariff lines under the authority of the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy 2023, with RoDTEP rates and value caps specified for the included tariff items and published on the DGFT portal.

Customs tariff alignment updates HS codes in exemption notifications, revising concessional duty entries and inserting amended tariff lines effective May.
Amendments revise numerous customs exemption notifications by substituting, omitting and inserting HS code entries and related table lines to align tariff classification with the Finance Act, 2023, thereby changing concessional and nil duty applicability for specified imported goods; the notification takes effect on 1 May 2023.

Alignment of HS codes: amends customs tariff entries and replaces specified tariff headings, altering duty treatment for listed imports.
The notification substitutes tariff headings in the customs exemption table to align with the Finance Act, 2023: S. No. 226, column (2) is replaced with "3102 10"; S. No. 451A is replaced by specified subheadings under 8419 89 (8419 89 12; 13; 14; 15; 16; 17; 19) with the table recording the description and applicable duty incidence; and S. No. 515A, column (2) is replaced with "8524." The amendments take effect from 1 May 2023 and a corrigendum corrected the S. No. 515A entry.

HS code alignment updates exemption notifications to realign tariff classifications and specified entries for electronic goods.
Amendments revise tariff classification entries in multiple customs exemption notifications to align specified electronic goods with updated HS Codes introduced by the Finance Act, 2023. The changes omit certain serial entries and substitute revised HS subheadings for listed entries across three principal notifications, thereby altering the scope of goods covered by those exemptions. The notification takes effect on 1 May 2023.

Tariff value fixation updates import valuation for designated edible oils, metals, brass scrap, and areca nuts effective from late April.
Amendment to Notification No. 36/2001-Customs (N.T.) substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe tariff values for specified commodities-edible oils (including crude palm oil, RBD palm oil, palmolein variants, crude soybean oil), brass scrap (all grades), specified forms of gold and silver and areca nuts-for customs valuation. The changes are made under sub-section (2) of section 14 of the Customs Act, 1962 and take effect from 29th April, 2023.

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.

Exemption for Units in International Financial Service Centres: IFSC based financial service units regulated by the IFSC Authority are excluded from rule applicability.
Rule 53A substitutes an exemption excluding any Unit located in an International Financial Service Centre that provides financial services and is regulated by the International Financial Services Centres Authority from the applicability of rule 53, and adopts the Act's definitions of "financial service" and "International Financial Service Centre" for the purpose of that exemption.

National Savings Certificates updated maturity, interest and premature closure values for accounts opened on or after 1 April 2023.
The amendment deems the Scheme to be in force from 1 April 2023, narrows prior "on or after" references to specified date ranges, fixes the maturity value for an account opened on or after 1 April 2023 with Rs.1000 at Rs.1449.03 (proportionate for other sums), prescribes rounding of fractional rupees (>=50 paisa round up), inserts an annual interest accrual schedule for Rs.1000 certificates purchased on or after 1 April 2023, and adds a table of premature closure amounts for accounts opened on or after 1 April 2023.