Late fee waiver for final GST return non filers: excess late fees waived if return filed within amnesty period.
The Karnataka Government, under section 128 of the Karnataka GST Act, waives the portion of the section 47 late fee exceeding five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but file the final return between 1 April 2023 and 30 June 2023, limited to that excess amount and without affecting other statutory liabilities.

Late fee rationalisation for annual GST return caps per turnover class and waives excess fees for filers availing amnesty window.
The notification prescribes a rationalised late fee regime for annual returns under section 44 for 2022 23 onwards, setting per day rates with a maximum cap calculated at 0.02% of turnover for specified turnover classes, and establishes an amnesty window during which late fees in excess of ten thousand rupees under section 47 will be waived for filers of returns for earlier financial years when furnished within the announced period.

Assessment withdrawal amnesty: tardy filers can obtain deemed withdrawal by filing returns and paying interest and late fees.
Assessment orders under section 62(1) issued on or before the cutoff will be deemed withdrawn if the registered person files the outstanding return by the extended date and pays interest under section 50(1) and the late fee under section 47; this relief applies irrespective of the existence or outcome of any appeal against the assessment order.

Revocation of GST registration: eligible cancelled registrants may apply for revocation subject to returns and payment conditions.
Affected persons whose registrations were cancelled under specified clauses and who missed the statutory period may apply for revocation until 30th June, 2023; applications must be filed only after furnishing all returns due up to the effective date of cancellation and paying the tax, interest, penalty and late fee shown in those returns, and no further extension will be available. The class includes those whose appeals were rejected for failure to meet the original time limit.

Late fee waiver for GSTR 4 non filers: excess fees waived; full waiver if state tax liability is nil upon amnesty filing.
The Karnataka amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who did not furnish composition scheme returns for specified past periods, and fully waives late fee where the total State tax declared in the return is nil, provided the outstanding returns are furnished in the prescribed form within the specified amnesty filing period.

De-notification of SEZ land reduces zone area and allows conversion of specified parcels to DTA use.
Central Government de notifies 12.942 hectares from the SIPCOT Perundurai Engineering SEZ, reducing the SEZ area to 56.841 hectares, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006; State Government approval and Development Commissioner recommendation were recorded, statutory requirements under sub section (8) of section 3 were satisfied, and the de notified land is to be used for Domestic Tariff Area purposes.

SEZ de-notification permits conversion of specified land to IT/ITES and commercial use, altering the SEZ area.
Central Government de notifies 5.1333 hectares from the sector specific SEZ for Information Technology and ITES at Plot No. 3, Rajiv Gandhi Infotech Park, Marunji, thereby reducing the SEZ to 22.1647 hectares. The de notification, effected under the Special Economic Zones Act and SEZ Rules on the Development Commissioner's recommendation and with State approval, lists the survey numbers comprising the 5.1333 hectares. The de notified area is to be utilised entirely for IT/ITES and commercial activity.

Designation correction: replace 'Dy. Secy' with 'Under Secy' in Central Excise notification on export duty.
Corrigendum to Notification No. 17/2023-Central Excise directs that, in the English version of G.S.R. 268(E) dated 3rd April 2023, at page 3 line 19, the designation "Dy. Secy" be read as "Under Secy"; issued as G.S.R. 273(E) dated 5th April 2023 with reference F. No. 354/15/2022-TRU and signed by Nitish Karnatak as Under Secy.

Corrigendum correcting designation in Central Excise notification: 'Dy. Secy' replaced by 'Under Secy' in English text.
Corrigendum to a Central Excise notification on Special Additional Excise Duty for Petroleum Crude and Aviation Turbine Fuel replaces the English-version designation "Dy. Secy" with "Under Secy" in the published Gazette notification, amending Notification No. 16/2023-Central Excise as reflected in G.S.R. 272(E).

Limitation period extension for issuance of recovery orders under GST Section 73 extended for specified past financial years.
The Government, invoking powers under section 168A, extends the time limit in sub section (10) of section 73 for issuance of orders under sub section (9) to enable recovery of tax not paid or short paid and recovery of wrongly availed or utilised input tax credit for specified financial years; the notification modifies earlier departmental notifications and is deemed effective from the stated commencement date.

Late fee waiver for delayed final GST returns allows relief where Form GSTR-10 is filed within the specified April-June period.
Waiver of late fee for registrants who fail to furnish FORM GSTR-10 by the due date but file within the specified window; waiver applies to the portion of the late fee exceeding five hundred rupees and is deemed effective from the stated retroactive date.

Late fee waiver for GST returns: capped daily penalties by turnover class and excess relief for prior-year filings.
The Government waives part of the late fee payable under the Act for returns to be furnished for 2022-23 onwards by specified classes of registered persons by prescribing daily late fee rates and a maximum cap tied to turnover in the State or Union territory for each class; additionally, for returns of certain earlier financial years filed within a limited period in 2023, the waiver covers the amount of late fee in excess of a prescribed threshold. The notification is effective from the last day of the 2022-23 financial year.

Deemed withdrawal of assessment orders available where return filed and interest plus late fee paid under amnesty terms.
Registered persons who failed to furnish a valid return within thirty days from service of assessment orders issued on or before 28 February 2023 shall be treated as classes for whom those assessment orders are deemed withdrawn if they furnish the return by 30 June 2023 and pay the interest owing under the Act and the late fee, irrespective of whether an appeal was filed or decided against the assessment order.

Revocation of registration cancellation: limited late application window conditioned on return filing and payment of due tax and charges.
Registered persons whose registrations were cancelled under clause (b) or (c) of sub section (2) of section 29 and who failed to apply within the original time limit may apply for revocation up to a prescribed final date, only after furnishing returns up to the effective cancellation date and paying tax, interest, penalty and late fee; no further extension will be available.

Late fee waiver for delayed GSTR-4 filers: excess fees waived and full waiver where state tax payable is nil.
An amendment provides that the late fee payable under section 47 is waived in excess of two hundred and fifty rupees, and fully waived where the total amount of State tax payable in the return is nil, for registered persons who failed to furnish returns in FORM GSTR-4 for specified periods, if such returns are furnished between 1 April 2023 and 30 June 2023.

Correction to prescribed GST form: replacement of FORM GST ITC-03 with FORM GST DRC-03 in state notification.
The corrigendum amends Notification No. 3/2019-State Tax (Rate) by replacing references to FORM GST ITC-03 with FORM GST DRC-03 at two specified lines in the published Gazette entry; the change is a textual correction and does not modify other substantive provisions.

E-way bill exemption for road testing permits vehicle movement without supply, subject to bonds, challans, records and monthly reporting.
E-way bill exemption is granted for motor vehicles transported solely for road testing, where movement is other than by way of supply. The taxpayer must execute adequate bond, move vehicles under a prescribed delivery challan and trade plate, maintain dispatch-and-return records, and submit electronic monthly accounts. Where vehicle value exceeds bond coverage, a differential bond is required before removal. The taxpayer remains accountable for goods moved without an e-way bill, and breach of conditions may result in withdrawal of permission.

Exemption for customs duty expanded to include Gemological Science International Pvt. Ltd. as a specified laboratory for diamond imports.
The specified-agency list under Notification No. 40/2015-Customs is amended to add Gemological Science International Pvt. Ltd., Mumbai, Maharashtra, thereby extending the customs duty exemption for imports of cut and polished diamonds to that laboratory by insertion of a new serial entry in the Table.

Special Additional Excise Duty revised for diesel export, reducing the per litre charge and altering the prior tariff entry.
The Central Government has amended notification No. 04/2022-Central Excise to substitute the entry in the tariff table at the specified serial number, replacing the previous column (4) entry with a revised per litre rate of Special Additional Excise Duty for the relevant export product; the amendment is effective from the stated operative date and cites the enabling statutory provisions and administrative particulars.

Special Additional Excise Duty set to nil for production of petroleum crude, altering excise tariff obligations.
Notification No. 16/2023 Central Excise amends Notification No. 18/2022 Central Excise by substituting, against the relevant table entry, the column (4) entry with "Rs. Nil per tonne", thereby setting the Special Additional Excise Duty on production of petroleum crude to nil; the amendment is notified to take effect from the operative date specified in the notification.