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.

Late fee waiver for delayed final GST returns permits registered persons to file belated returns within an amnesty window.
The Government has waived the amount 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 furnish that return during the amnesty period from 1 April 2023 to 30 June 2023, exercised under the HGST Act on the recommendation of the Council.

Late fee rationalisation for annual GST returns reduces per day charges and grants limited amnesty for prior non filers.
The notification prescribes reduced per day late fee rates for GSTR 9 filers in two turnover categories-twenty five rupees per day (up to five crore turnover) and fifty rupees per day (more than five up to twenty crore turnover), each subject to a maximum of 0.02% of State turnover-and grants an amnesty waiving late fee in excess of ten thousand rupees for returns for financial years 2017 18 to 2021 22 filed between 1 April 2023 and 30 June 2023.

Deemed withdrawal of assessment orders where registered persons file outstanding returns and pay required interest and late fee promptly.
Specified registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before the cut off shall furnish the return on or before the notified deadline and accompany it with payment of interest due under sub section (1) of section 50 and the late fee payable under section 47, irrespective of whether an appeal was filed or decided against such assessment order.

Revocation window for cancelled GST registrations: limited opportunity subject to filing returns and payment of dues.
The notification permits registered persons whose registration was cancelled under clause (b) or (c) of sub-section (2) of section 29 and who failed to apply within the section 30 period to apply for revocation up to the prescribed extended date, but only after furnishing returns due up to the effective date of cancellation and after payment of tax, interest, penalty and late fee; no further extension is available. The Explanation includes persons whose appeals were rejected for failure to adhere to the time limit.

Late Fee Amnesty for return non-filers allows waiver of excess late fees and full waiver where state tax nil.
Amendment inserts a proviso waiving late fee liability under the Act in excess of a minimal amount, and fully waiving late fee where total State tax payable in FORM GSTR-4 is nil, for registered persons who failed to file specified past returns but furnish those returns within the prescribed compliance window in 2023 for the stated quarterly and financial year periods.

Extension of Limitation: time limits for GST recovery orders extended for specified financial years to set dates.
The notification, issued under the Mizoram GST Act read with relevant GST Acts, partially modifies prior state notifications and extends the limitation period for issuance of orders to recover tax not paid or short paid or input tax credit wrongly availed or utilised, prescribing revised cut-off dates for specified financial years to permit recovery actions within those extended periods.

Late fee waiver for final GST returns lets persons avoid excess late fees if they file within amnesty period.
Waiver of the portion of late fee under section 47 that exceeds five hundred rupees is granted to registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but file that return during the amnesty period from 1 April to 30 June, 2023, under the powers of section 128 of the Mizoram GST Act.

Late fee rationalisation for annual GST returns reduces per-day penalties and waives excess late fees for eligible filers.
The State waives late fee amounts for returns under section 44 for financial year 2022-23 onwards by capping per-day late fees and overall liability by turnover class: up to five crore turnover-twenty-five rupees per day, maximum 0.02% of state turnover; above five crore up to twenty crore-fifty rupees per day, maximum 0.02% of state turnover. Additionally, for returns due in 2017-18 to 2021-22 filed between 1 April and 30 June 2023, late fee in excess of ten thousand rupees is waived.

Deemed withdrawal of assessment orders permitted when registered persons file the overdue return and pay required interest and late fee.
Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before the specified cutoff shall be deemed to have had those assessment orders withdrawn if they furnish the outstanding return by the notified deadline and pay the interest due for late payment and the late fee; this applies irrespective of whether an appeal against the assessment order was filed or decided.

Extension of time for revocation of cancelled GST registration permits filing after furnishing returns and paying dues before final cutoff.
A special extension permits persons whose registration was cancelled under clause (b) or (c) of section 29 and who failed to apply within section 30's period to apply for revocation until the extended date, provided they furnish all returns due up to the effective cancellation date and pay the tax, interest, penalty and late fee due; no further extensions will be allowed, and persons whose appeals were rejected for time-bar under section 30(1) are included.

Late fee waiver for GSTR-4 non-filers allows capped waiver and full waiver where tax liability is nil upon filing within specified period.
The notification waives late fee liability for registered persons who furnish FORM GSTR-4 for specified quarters and financial years within the prescribed amnesty window: fees in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total state tax payable in the return is nil, subject to filing during the designated period.

Amendment to state GST notification: substitution of designated officer entry replacing the second serial with the named Additional Commissioner.
The notification, issued under statutory powers conferred by the Bihar Goods and Services Tax Act, 2017, substitutes the second serial entry in an earlier State GST notification by replacing it with the designation and name: Shri Pankaj Kumar Sinha, Additional Commissioner of State Tax (Appeal), Central Division, Patna. The amendment cites prior notifications and the departmental file reference and is promulgated by gubernatorial order through the Commissioner State Tax-cum-Secretary.

Late fee waiver for GSTR-4 returns: excess fees waived and full waiver where state tax liability is nil if filed within the amnesty window.
The amendment adds a proviso waiving late fee amounts in excess of two hundred and fifty rupees, and fully waiving late fee where state tax payable is nil, for registered persons who furnish FORM GSTR-4 for specified past quarters and financial years during the period from 1 April 2023 to 30 June 2023; the change is deemed effective from 31 March 2023.

Extension of limitation for GST recovery orders for specified financial years, deadlines now extended by state notification.
The State Government, modifying earlier departmental notifications and acting on the Council's recommendations under the Madhya Pradesh GST Act and the IGST Act, extends the limitation period for issuance of orders for recovery of tax not paid or short paid, or of input tax credit wrongly availed or utilised: for 2017-18 to 31 December 2023; for 2018-19 to 31 March 2024; and for 2019-20 to 30 June 2024, with effect from 31 March 2023.

Waiver of late fee for delayed GSTR-10 filings where returns filed between April and June reduces penalty exposure.
Waives the amount of late fee in excess of five hundred rupees under Section 47 for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023; issued under powers of Section 128 on the Council's recommendation and effective from 31 March 2023.

Late fee waiver for delayed GST returns reduces per-day penalties and caps maximum liability for eligible registered persons.
The State Government waives the late fee under Section 47 for returns under Section 44 for FY 2022-23 onwards, capping excess liability above specified per-day rates: twenty-five rupees per day (turnover up to five crore) and fifty rupees per day (turnover above five crore up to twenty crore), each subject to a maximum of 0.02% of in-State turnover. A proviso grants an amnesty for delayed returns for earlier years filed between 1 April and 30 June 2023, waiving total late fee in excess of ten thousand rupees. The notification is effective from 31 March 2023.

Amnesty for deemed withdrawal of assessment orders: eligible registered persons may file returns and pay interest plus late fee.
Registered persons whose assessment orders under Section 62(1) were served on or before 28 February 2023 and who failed to furnish a valid return within thirty days of service shall be deemed to have been withdrawn if the return is furnished by 30 June 2023 accompanied by payment of interest under Section 50(1) and the late fee under Section 47, irrespective of any appeal; notification effective from 31 March 2023.

Revocation of cancelled GST registration: applications allowed until June 30, 2023 subject to filing returns and payment of dues.
Persons whose GST registration was cancelled under Section 29(2)(b) or (c) on or before December 31, 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to June 30, 2023, provided they furnish all returns due up to the effective date of cancellation and pay tax, interest, penalty and late fee due under those returns; no further extension will be allowed.