Extension for revocation applications permits applicants to seek reinstatement upon filing due returns and paying outstanding dues by deadline.
Registered persons whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who failed to apply within the statutory period may apply for revocation of cancellation up to the 30th day of June, 2023, only after furnishing returns due up to the effective date of cancellation and paying any tax due under those returns along with applicable interest, penalty and late fee; no further extension is available. The extension also covers those whose appeals under section 107 were rejected for failure to meet the time limit in subsection (1) of section 30.

Late fee waiver for GSTR-4 non-filers: excess fees waived and full waiver where state tax is nil if filed within the window.
Amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fees where total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but furnish those returns during the prescribed filing window in 2023, under the Odisha Goods and Services Tax Act, 2017.

Fixation of tariff value: updated import valuation rates fixed for edible oils, metals, areca nut, gold and silver.
The Central Board of Indirect Taxes and Customs, under the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to fix specified tariff values for listed imports - including edible oils, brass scrap, areca nuts, and specified forms of gold and silver - and updates the import valuation benchmarks effective from the stated commencement date.

Corrigendum to Finance Act corrects typographical errors in statutory text, clarifying wording across multiple provisions.
Corrigendum to the Finance Act, 2023 issues targeted textual corrections to replace typographical errors, punctuation and spacing mistakes, and an incorrect subsection numbering, thereby ensuring the Gazette publication accurately reflects the intended legislative wording without altering substantive legal provisions.

Limitation extension for issuance of tax recovery orders under GST extended for specified financial years.
Under the State power to extend limitation, the time limit in sub section (10) for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised is extended: for 2017 18 to 31 December 2023, for 2018 19 to 31 March 2024, and for 2019 20 to 30 June 2024; the notification is effective from 31 March 2023.

Late fee waiver for GSTR-10 non-filers permits relief for returns filed within the specified relief window.
Waives the late fee portion exceeding five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but who furnish that return between 1 April 2023 and 30 June 2023, effective retrospectively from 31 March 2023 under statutory executive authority.

Late fee waiver for GSTR-9 non-filers: capped per-day charges and excess fee relief for delayed past returns.
Waiver of specified late fees for failure to furnish the annual return under section 44 for 2022-23 onwards: two turnover-based classes receive differential per day late fee rates with an upper cap calculated at 0.02% of turnover in the State; the waiver applies only to late fee amounts in excess of those specified caps. Transitional relief for 2017-18 through 2021-22 returns filed between 1 April and 30 June 2023 waives the portion of late fee exceeding ten thousand rupees. The notification is effective from 31 March 2023.

Deemed withdrawal of assessment orders enables late GST return filing upon payment of interest and late fee.
Registered persons assessed under subsection (1) of section 62 who failed to furnish a valid return within thirty days from service of an assessment order issued on or before the cutoff may have the assessment order deemed to have been withdrawn if they furnish the return by the notified final date and accompany it with payment of the interest due for late payment and the late fee payable.

Revocation of GST registration: limited window to apply after cancellation, subject to filing returns and paying tax, interest and penalties.
Permits persons whose GST registration was cancelled under the statutory cancellation clauses and who failed to apply for revocation within the ordinary time limit to apply for revocation by the specified final date, provided they first furnish all returns due up to the effective date of cancellation and pay any tax due under those returns together with interest, penalty and late fee; no further extension is available, and the class includes those whose appeals were rejected for failure to meet the time limit.

Late fee waiver for GSTR-4 non-filers grants relief where returns filed within amnesty window receive partial or full fee waiver.
Provides a waiver of late fee for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but who furnish those returns within the amnesty window; late fee in excess of two hundred and fifty rupees is waived and fully waived where the total state tax payable in the return is nil.

Waiver of interest on import duty payments from electronic cash ledger extended due to technical integration issues affecting payment processing.
The Board waives interest on import duty payments debited from the electronic cash ledger for an additional short interim period due to sporadic system errors in integrations between customs, ICEGATE and banking systems that impede timely payment accounting. The Order continues and extends the prior waiver and applies the same scope and mechanism as a trade-facilitation measure while technical difficulties are resolved.

Limitation extension under GST for recovery orders and wrongly availed input tax credit across specified tax periods.
Extension of limitation under section 168A of the Tripura State 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 notification extends the time limit under section 73(10) for the specified financial years, including 2017-18, 2018-19, and 2019-20, by partial modification of earlier GST notifications.

Revocation of cancelled GST registration allowed under special procedure; applicants must file due returns and pay outstanding dues to apply.
Registered persons whose registration was cancelled under clause (b) or (c) of section 29(2) on or before 31 December 2022, and who failed to apply for revocation within the period specified in section 30, may apply for revocation up to 30 June 2023 only after furnishing returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension is available, and appeals rejected under section 107 for time-bar are included.

Deemed withdrawal of assessment orders: file outstanding return and pay statutory interest and late fee to secure withdrawal.
Notification permits certain registered persons who failed to file a valid return after service of an assessment order to obtain deemed withdrawal of that assessment by filing the outstanding return within the notified timeline and paying the statutory interest and late fee; eligibility is unaffected by the existence or status of any appeal against the assessment order.

Late fee waiver for delayed annual GST returns: prescribed per-day caps and conditional amnesty for certain delayed filings.
Notification waiving specified components of the statutory late fee for annual GST returns from the 2022-23 financial year onward, by prescribing reduced per day rates and an overall cap tied to a percentage of in state turnover for two turnover classes. It also provides a limited amnesty for earlier non filers who file within a specified 2023 window, waiving the portion of the late fee exceeding a stated threshold.

Late-fee waiver for delayed GSTR-10 filers allows excess late fee to be waived if filed within the specified window.
Waiver of late fee is granted for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnish that return between 1 April 2023 and 30 June 2023; the Government waives the amount of late fee that exceeds a fixed threshold for such filers under the Tripura Goods and Services Tax Act.

Late fee waiver for GSTR-4 non-filers: excess fees waived and full waiver if central tax payable is nil.
The notification waives the amount of late fee payable under section 47 in excess of two hundred and fifty rupees and fully waives late fee where the total central tax payable in the return is nil for registered persons who furnish FORM GSTR 4 for the specified quarters and financial years between 1 April 2023 and 30 June 2023.

Export duty exemption for seed-quality paddy introduced by tariff reclassification, making such rice duty-free for export.
Amendment to the customs exemption schedule substitutes a tariff entry and inserts a new entry granting an export duty exemption for Rice in the husk (paddy or rough) of seed quality under tariff classification 1006 10 10, specifying Nil export duty and thereby altering duty liability for the specified rice variety.

Customs notification amendment removes the specific authorization for cargo handling at the Desur inland container depot.
The Central Board of Indirect Taxes and Customs has issued an administrative amendment omitting item (iii) in column (3) and the corresponding column (4) entry in the Table against the serial number for the State of Karnataka, thereby removing the provision authorising unloading of imported goods and loading of export goods at the Inland Container Depot in Desur, District Belgaum from the principal customs notification.

Cost Inflation Index revision affects capital gains indexation; the updated index applies from the assessment year beginning after April first.
Amendment adds a new table entry inserting the Cost Inflation Index value of 348 for Financial Year 2023-24 by exercising powers under clause (v) of the Explanation to section 48 of the Income-tax Act, 1961; the amendment takes effect from 1 April and applies to the corresponding assessment year and subsequent assessment years.