Scientific research approval qualifies an institution for tax deduction of research expenditure under section 35 of the Income tax Act.
Central Government approves National Institute of Design, Ahmedabad as a University, College or Other Institution for qualifying expenditure as scientific research under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rules 5C and 5E of the Income tax Rules, 1962, with effect from the date of publication and retrospective applicability certified as not adversely affecting any person.

Export route modification for rice exports to Nepal expands permitted customs station, altering exemption eligibility accordingly.
Amendment replaces the word "Sonauli" with "Sonauli or Nepalgunj Road" in Condition 1 of the Annexure to Notification No. 55/2022-Customs, thereby specifying that exports of certain rice meant for Nepal must be routed through either Sonauli or Nepalgunj Road at the customs station to qualify for the export duty exemption.

Exchange Rate Determination: specified foreign currency conversion rates set for import and export valuation under Customs Act.
The Central Board of Indirect Taxes and Customs, under powers conferred by the Customs Act, determines specified conversion rates of listed foreign currencies into Indian rupees for valuation of imported and export goods, with distinct rates for imports and exports effective from 21st April, 2023, and superseding the earlier notification dated 6th April, 2023, except as to actions already completed; two schedules set unit and per hundred unit rates for the enumerated currencies.

Limitation extension for recovery under GST: issuance deadlines for assessment orders extended for specified fiscal periods.
The notification extends the statutory time limit for issuance of orders for recovery of tax not paid or short paid, and for correction of wrongly availed or utilised input tax credit, by modifying earlier state notifications on the recommendation of the GST Council. It specifies new terminal dates for issuance of assessment orders for particular financial years, thereby extending the period during which the tax authority may complete assessment and recovery proceedings under the state GST Act.

Late fee waiver for final GST return non-filers where return is filed within the amnesty window.
The notification waives the portion of the late fee for the final GST return (GSTR-10) that exceeds five hundred rupees for registered persons who did not furnish the return by the due date but furnish it between the 1st day of April, 2023 and the 30th day of June, 2023, under the enabling power of the Gujarat Goods and Services Tax Act on GST Council recommendations.

Waiver of late fee for annual GST returns: caps introduced and limited amnesty offered to past non-filers.
The Government of Gujarat caps daily late fees for GSTR-9 returns for the 2022-23 year onwards by classifying registered persons by turnover and fixing reduced per-day charges subject to a maximum percentage of in State turnover, thereby replacing higher section 47 exposure with a turnover-linked cap. Additionally, returns for 2017-18 through 2021-22 filed between 1 April and 30 June 2023 receive an amnesty by waiving the portion of section 47 late fees that exceeds a prescribed threshold, promoting regularisation of past non-filers.

Deemed withdrawal of assessment orders requires filing the pending return with statutory interest and late fee to secure withdrawal.
The notification establishes a deemed withdrawal for assessment orders issued on or before the 28th day of February, 2023 covering registered persons who failed to furnish a valid return within thirty days of service, provided they file the outstanding return by the prescribed compliance date and pay the statutory interest and late fee, irrespective of any appeal filed or its disposal.

Aadhaar authentication required for GST registration-biometric verification and document checks at facilitation centres before completion.
Amendment to rule 8(4A) requires applicants (except specified exclusions) opting for Aadhaar authentication to undergo Aadhaar authentication at Part B submission, with the submission date being the date of authentication or fifteen days from Part B submission, whichever is earlier; if identified by portal risk analysis, the process must include biometric Aadhaar authentication, photograph capture of the applicant or notified individuals, and verification of original documents at Commissioner notified Facilitation Centres before the application is deemed complete.

GST registration revocation received a special filing window, subject to pending return filing and payment of statutory dues.
Revocation of cancelled GST registration was available under a special procedure for eligible registered persons who had not applied within the prescribed period. An application could be made up to 30 June 2023 only after all returns due up to the effective cancellation date were furnished and all related tax, interest, penalty and late fee were paid. No further extension was available. The procedure also covered persons whose appeals were rejected solely because the revocation application was not filed within time.

Late fee waiver for GSTR-4 returns: excess fees waived and full waiver if state tax payable is nil.
The notification inserts a proviso allowing waiver of late fee exceeding two hundred and fifty rupees and full waiver where total state tax in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 by the due date but furnish the return between 1 April 2023 and 30 June 2023.

Anti-dumping duty on vinyl tiles from specified Asian origins imposed; collected under customs exchange rate rules.
The Central Government imposes anti-dumping duty on "Vinyl Tiles other than in roll or sheet form" (heading 3918) originating in or exported from China PR, Taiwan and Vietnam, following findings of dumping and injury to domestic industry. Producer- and exporter-specific duties are set in US dollars per square meter as specified in the notification's Table; the duty applies for five years, is payable in Indian currency, and the rate of exchange for conversion shall be that specified in Department of Revenue notifications with the relevant date being the bill of entry presentation date.

Special Additional Excise Duty change: exports of petrol and diesel now exempt under amended notification.
Notification No. 19/2023-Central Excise amends notification No. 04/2022 by substituting the entry in column (4) against S. No. 2 with Rs. Nil per litre, thereby prescribing a nil Special Additional Excise Duty for the specified export item(s); the amendment is made under powers conferred by the Central Excise Act and the Finance Act and comes into force on the nineteenth of April, two thousand twenty-three.

Special Additional Excise Duty increased on crude production and ATF export, amending prior notification and effective shortly.
Amendment increases the Special Additional Excise Duty entry in the Table of Notification No. 18/2022 Central Excise for production of petroleum crude and export of aviation turbine fuel by substituting the entry in column (4) against the relevant serial number, with the amendment to take effect from the commencement date specified in the notification.

Waiver of Interest: Customs portal failures permit interest relief where payment initiation failed due to system inability.
The Board waives interest arising from Common Portal and bank interface technical failures that caused rejection of duty payments initiated from the electronic cash ledger; waiver covers Bills of Entry where payment initiation was made as prescribed but failed and could not be re initiated, and continues until three days after DG Systems certifies removal of the system inability, subject to payment within three days of that certification, an importer undertaking not to pass on interest, and refund governance under the Customs Act.

Companies removal of names now requires Form STK-2 with a Rs. 10,000 fee and centralised processing by C PACE.
An application for removal of a company's name must be filed in Form STK-2 with a fee of ten thousand rupees; the Registrar, Centre for Processing Accelerated Corporate Exit (C PACE) is designated as the Registrar of Companies with nationwide functional jurisdiction to process and dispose of STK-2 applications. The amendment also substitutes Forms STK-2, STK-6 (public notice with grounds and 30 day objection period) and STK-7 (notice of striking off and dissolution with annexure), and specifies required attachments, declarations, professional certificates and member consent thresholds for STK-2 filings.

Specified incomes added to notification: profit on asset sale, vehicle personal charges, tax-refund interest, and government securities interest.
Central Government amends Notification No. 34/2020 by inserting clauses (m)-(p) in Paragraph 1 after clause (l), deemed effective from 23rd June, 2020, adding: profit on sale of fixed assets; charges collected for personal use of office vehicle by employees; interest on income tax refund; and interest earned on government securities. The amending instrument is Notification No. 22/2023 dated 17th April, 2023 and includes a certification that retrospective effect does not adversely affect any person.

Extension of limitation for recovery of unpaid tax and wrongly availed input tax credit allowing time for past financial years.
The State, on GST Council recommendation and under section 168A, extends the limitation in sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73 to permit recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised for specified past financial years, by partially modifying earlier Finance Department notifications to provide revised cut-off dates for issuance of such recovery orders.

Late fee waiver for final GST returns grants relief to registered persons filing delayed final returns within relief window.
The State notification waives the portion of 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 that return during the specified relief period, exercising the State's statutory powers and following the Goods and Services Tax Council's recommendation.

Late fee waiver for annual GST returns caps penalties and offers amnesty for prior non-filers who regularise filings.
The State has prescribed a waiver of late fees for GSTR-9 returns for 2022-23 onwards by eliminating any late-fee amount under section 47 that exceeds the stated daily rates and turnover-linked maximum caps for two turnover classes when returns under section 44 are filed late; additionally, an amnesty allows waiver of late fees exceeding a specified threshold for returns for 2017-18 through 2021-22 if filed between 1 April 2023 and 30 June 2023.

Deemed withdrawal of GST assessment orders: filing the required return and paying interest and late fee secures withdrawal.
Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall be deemed to have their assessment order withdrawn if they furnish the required return by 30 June 2023 and pay the interest and late fee prescribed under the Act; this applies regardless of whether an appeal against the assessment order has been filed or decided.