National Savings Monthly Income Account: deposits from April 1, 2023 bear 7.4% interest per annum.
The amendment specifies that deposits between 1 January, 2023 and 31 March, 2023 fall within the substituted eligibility period and provides that deposits made under the Scheme on or after 1 April, 2023 shall bear interest at the rate of 7.4% per annum; the Scheme is effective from 1 April, 2023 and the memorandum states no person will be adversely affected by the retrospective operation.

Kisan Vikas Patra updates: new nine years seven months maturity and prescribed premature encashment values for post April accounts.
Amendments to the Kisan Vikas Patra Scheme revise transitional date references to cover "between 1st January, 2023 and 31st March, 2023 (both days inclusive)", set the maturity period for accounts opened on or after 1 April 2023 at nine years and seven months with deposits doubling on maturity, and insert TABLE 5 prescribing premature encashment values for a 1,000 rupee certificate opened on or after 1 April 2023, culminating in a 2,000 rupee maturity value.

Rate of duty application clarified: specified duty applies despite combined presentation if column five conditions are met.
The government inserted matching provisos into Notification No. 11/2022-Customs and Notification No. 12/2022-Customs clarifying that the rate of duty specified in Column (4) applies even when goods are presented together so as to attract rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, provided the respective conditions in Column (5) are met.

GST schedule amendment adds rab other than pre-packaged and labelled, altering the listed goods classification and application.
Amendment inserts Rab, other than pre-packaged and labelled as item (iii) after item (ii) against serial number 94 in the Schedule to Notification No. SRO-GST-2, thereby changing the goods description in that Schedule; the notification declares the amendment to be effective from the first day of March, 2023 under the statutory taxing authority.

GST amendment: pencil sharpeners reclassified to lower tax slab and excluded from higher slab; jaggery labeling updated.
The notification amends SRO-GST-1 by substituting a Schedule I entry to specify pre-packaged and labeled jaggery and related sugar products; inserting a new commodity entry classifying pencil sharpeners in the medium-rate schedule; and adding an explicit exclusion for pencil sharpeners from a higher-rate schedule entry. The amendments are declared deemed operative from an earlier commencement date.

Definition amendment expands covered public authorities to include courts and tribunals, broadening GST coverage and administrative reach.
The Explanation to Notification No. SRO-GST-13 is amended by substituting the words "and State Legislatures" with State Legislatures, Courts and Tribunals, thereby expressly including courts and tribunals within the specified category, and this amendment is deemed to have come into force from the first day of March, 2023.

Educational institution classification clarified: government testing bodies treated as institutions for conducting entrance examinations.
The amendment inserts clause (iva) into the Explanation to paragraph 3 of Notification No. SRO-12, clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; the amendment is made under the Jammu and Kashmir GST Act and is deemed effective from 1 March 2023.

Corrigendum to Competition Amendment Act updates statutory nomenclature by replacing the term Explanation with Explanation 1 in the Gazette.
Corrigendum to the Competition (Amendment) Act, 2023 directs that in the Gazette publication the word "Explanation" at page 19, line 39 is to be read as "Explanation 1", effecting a textual correction to the printed enactment.

Amnesty scheme for export obligation defaults: interest on regularisation payable as specified in the public notice upon duty payment.
Where an importer regularises a default in export obligation by paying the duty on goods in accordance with the Public Notice No. 02/2023, the amount of interest payable by the importer shall be payable as specified in that Public Notice.

Exemption to deposits into ECL extended, amending the prior notification to substitute the closing date and continue relief.
The notification amends Notification No. 18/2023-Customs (N.T.) by substituting the date in paragraph 2, replacing the previous deadline with 30th June, 2023, thereby extending the exemption period for deposits into the Electronic Cash Ledger without altering other terms of the principal notification.

Customs deposit exemption extended where automation is absent, postponing the operative date for affected imports and accompanied baggage.
Substitutes the effective date in paragraph 2 of Notification No. 19/2022 Customs (N.T.), postponing the commencement of the deposit exemption for goods at customs stations without a customs automated system and for accompanied baggage or consignments not used for electronic payment, while preserving the exemption's scope.

Excise duty exemption now excludes procurements for wind and solar captive power plants; policy cross references updated.
Amendments to Notification Nos. 22/2003 and 23/2003 revise internal paragraph cross references and update definitions to refer to the current Foreign Trade Policy and Handbook of Procedures. Critically, a new paragraph excludes procurement of goods for setting up, operation and maintenance of wind and solar captive power plants from the excise duty exemption, and obsolete policy period figures are omitted to align terminology and table/annexure references with the updated policy instruments.

GST limitation extension under section 168A expands time for tax recovery orders and wrongful input tax credit proceedings.
Extension of the limitation period under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, for issuance of orders under section 73(9) relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised. The extended time limit applies to proceedings concerning the financial years 2017-18, 2018-19 and 2019-20, with separate last dates specified for each year.

GSTR-10 late fee waiver for non-filers who filed final returns within the specified amnesty period.
Late fee under the Uttar Pradesh GST Act was waived to the extent it exceeded five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but filed it between 1 April 2023 and 30 June 2023. The waiver was issued in exercise of the power to grant amnesty in respect of late fee liability under the Act and was made effective retrospectively from 31 March 2023.

Late fee rationalisation for GST returns brings reduced daily charges and amnesty for past non-filers.
Late fee under section 47 is rationalised for returns under section 44 from financial year 2022-23 onwards, with reduced late fee slabs for registered persons based on turnover and a maximum limit linked to turnover. An amnesty is also provided for non-filers of returns for 2017-18 to 2021-22 if the return is furnished between 1 April 2023 and 30 June 2023, subject to waiver of late fee in excess of ten thousand rupees. The notification takes effect from 31 March 2023.

Amnesty scheme for deemed withdrawal of assessment orders under section 62 on filing return and paying interest, late fee.
Registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before 28 February 2023 under section 62 are covered by a special amnesty scheme. The assessment order is deemed to have been withdrawn if the return is furnished 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 filed or decided under section 107.

Aadhaar authentication for GST registration now includes biometric verification, document checks, and completion rules for risk-flagged applications.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 by substituting rule 8(4A) to prescribe the procedure for applicants who opt for Aadhaar authentication while applying for registration. The date of submission is linked to the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Risk-flagged applications require biometric-based Aadhaar authentication, photographing, and verification of original documents at a notified Facilitation Centre, and the application is complete only after these steps are finished.

Revocation of cancelled GST registration gets a limited extension, subject to filing returns and clearing dues first.
Special procedure is prescribed for registered persons under the Uttar Pradesh Goods and Services Tax Act whose registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who did not apply for revocation within the time under section 30. Such persons may apply for revocation up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee payable on those returns. No further extension is available.

GSTR-4 late fee waiver grants amnesty for non-filers who submit delayed returns within the specified period.
Late fee payable for delayed filing of FORM GSTR-4 under the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who had failed to furnish the return by the due date for the quarters from July 2017 to March 2019 or for the financial years from 2019-20 to 2021-22, provided the return was furnished during the period from 1 April 2023 to 30 June 2023. The waiver operates to the extent that the late fee under section 47 stands waived in excess of two hundred and fifty rupees, and stands fully waived where the total amount of state tax payable in the return is nil.

Limitation period extended for issuance of recovery orders under section 73; Haryana sets new deadlines for affected fiscal years.
The notification amends prior state notifications to extend the limitation period for issuance of recovery orders concerning tax not paid or short paid and input tax credit wrongly availed or utilised. It sets fiscal year-specific extended deadlines: for 2017-18 to 31 December 2023, for 2018-19 to 31 March 2024, and for 2019-20 to 30 June 2024, thereby altering only the time limit for authorities to issue recovery orders.