Extension of limitation period under section 168A: time limit for issuance of recovery orders for specified fiscal years extended.
The State Government, on the Council's recommendation and by partial modification of earlier notifications, extends the time limit under 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 recovery of input tax credit wrongly availed or utilised for specified past financial years, prescribing distinct extended cutoff dates for each affected year.

Late fee waiver for final GST returns lets taxpayers file delayed GSTR-10 within a specified window without excess late fee.
The State Government waives the amount of late fee in excess of five hundred rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 1 April 2023 and 30 June 2023, providing a limited amnesty while preserving the obligation to file and to pay any late fee up to the specified threshold.

Late fee rationalisation for annual GST returns: daily caps by turnover class and excess late fees waived under limited amnesty.
Notification prescribes capped per-day late fees and an upper cap tied to in-state turnover for two turnover-based classes of registered persons filing annual GST returns (GSTR-9). It also grants an amnesty waiving late fee amounts exceeding a specified threshold for eligible non-filers of certain earlier financial years who file within a limited filing window, under the State's statutory waiver authority.

Deemed withdrawal of assessment orders if registered persons file outstanding return and pay interest and late fee within notified deadline.
Notification deems certain assessment orders under section 62 withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided they furnish the return within the notified extended period and pay interest under section 50(1) and the late fee under section 47; availability is irrespective of any appeal filed or its disposal.

Aadhaar authentication for GST registration: biometric verification and document checks required for risk-flagged applicants to complete registration.
Rule 8(4A) is amended to require Aadhaar authentication for GST registration applicants who opt for it, making the date of submission the Aadhaar authentication date or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Applicants flagged by portal data analysis and risk parameters must undergo biometric Aadhaar authentication, photograph capture, and original document verification at a Facilitation Centre; applications are complete only after these biometric and document verification steps are completed.

Extension of revocation window: cancelled registrants may apply if they file outstanding returns and pay dues.
Registered persons whose registrations were cancelled under specified clauses on or before 31 December 2022 may apply for revocation up to 30 June 2023, provided they first furnish all returns due up to the effective date of cancellation and pay any tax, interest, penalty and late fee due under those returns; no further extension for filing such revocation applications will be available, and those whose appeals were rejected for failure to meet the original time limit are included.

Late fee waiver for delayed GSTR 4 filings during the amnesty window; excess fees waived and full waiver if state tax is nil.
The amendment waives specified portions of the late fee under section 47 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 who furnish those returns between 1 April 2023 and 30 June 2023; amounts in excess of a baseline late fee are waived and the late fee is fully waived where the total state tax payable in the return is nil.

Customs amendments updating trade policy references and exemptions to align import conditions with new Foreign Trade Policy.
The Central Government amends specified Customs exemption notifications to substitute prior references and definitions with those in the Foreign Trade Policy 2023 and Handbook of Procedures 2023, update internal paragraph and condition cross references, standardise definitions (including Replenishment Authorisation and Letter of Permission), revise nominated agency lists where applicable, and insert an explicit exclusion preventing the exemption from applying to import or procurement for wind and solar captive power plants.

Exemption for fabrics under Special Advance Authorization enables duty free import for export linked garment manufacture, subject to compliance.
Exemption applies to fabrics (including interlining) imported against a valid Special Advance Authorization under para 4.04A, exempting specified customs and ancillary duties subject to conditions: production of the authorisation at clearance; authorisation limited to fabrics with importer/supporting manufacturer details and export specifications; conformity of imports to authorisation and para 4.12; execution of a bond with security to pay duty with interest if conditions breach; imports/exports via specified ports/SEZs; pre import SION or equivalent compliance; discharge and evidence of export obligation for garments under Chapter 61 or 62 within authorised periods; non transferability except permitted job work; and re export of defective fabrics within prescribed timelines.

EPCG Scheme exemption permits zero customs duty on capital goods subject to export obligation, bond and installation requirements.
Specified capital goods, CKD/SKD kits and related spares are exempted from basic customs duty, integrated tax and compensation cess under the EPCG Scheme subject to a valid EPCG authorisation registered at the port of import, production of the authorisation at clearance, execution of a bond or bank guarantee securing fulfilment of an export obligation measured on FOB basis linked to duty saved, prohibition on disposal until the obligation is met, installation and use certification within prescribed periods, and use of designated ports/ICDs/LCSs or SEZs.

Duty Free Import Authorisation: customs duty exemption for imports subject to documentation, SION compliance and export obligation fulfilment.
Exemption from customs duty is granted for materials imported under a valid Duty Free Import Authorisation issued by the Regional Authority under the Foreign Trade Policy, 2023, subject to production of the authorisation at clearance, endorsement of SION and shipping bill details thereon, conformity of imported materials' description, specifications, value and quantity to the authorisation, fulfilment of export obligations within the policy timeframe, evidence of such fulfilment to customs satisfaction, permitted ports/SEZ channels or special permission by the Commissioner, transferability subject to conditions, and re-export of defective materials within prescribed periods upon identification to customs satisfaction.

Duty credit issuance: export duty credits allowed only for specified garments, conditioned on export proceeds realisation and recovery safeguards.
Duty credit for exported garments and made ups is issuable only for specified items and rates, claimed via shipping bill or electronic entry and allowed by Customs after checks; credits are usable solely for payment of customs duty on imports. Credits are conditional on realisation of export sale proceeds within the foreign exchange law period, with specific ineligibilities and special rules for certain destinations. Cancellation, suspension and recovery procedures apply where provisions are contravened or proceeds are unrealised, including repayment with interest and recovery under the Customs Act.

RoDTEP duty credit rules: issuance, electronic claim requirements, use for customs duty, realisation and recovery conditions.
Duty credit under RoDTEP is issued in lieu of remission of duties/taxes on inputs used in exported goods where not otherwise exempt, at notified rates/caps with value limited to declared FOB or up to 1.5 times market price. Claims require item level declaration in the shipping bill, bill of export or electronic export entry and processing on the customs automated system; issuance is subject to customs checks, filing of export manifest/report and applicable e scrip/electronic ledger rules. Duty credit is usable only for customs duty payments on imports and is conditional on realisation of export proceeds within the FEMA period; ineligible export categories are set out in the annexed Table.

Advance Authorisation exemption for inputs for prohibited exports allows customs duty relief subject to compliance and obligations.
Materials imported under an Advance Authorisation issued under the Foreign Trade Policy, 2023 for manufacture of a resultant product that is prohibited for export are exempted from customs duty, additional duties, integrated tax, compensation cess, safeguard, countervailing and anti-dumping duties, subject to conditions including production of the authorisation at clearance, conformity to its specifications, adherence to SION or prior-fixed norms, execution of a bond securing duty payment if conditions fail, discharge of export obligations through specified ports/ICDs/LCSs, non-transferability and actual user restrictions, and permitted re-export if materials are defective.

Exemption from customs duty for imports under Advance Authorisation for Annual Requirement subject to prescribed compliance and bonds.
The notification exempts materials imported against a valid Advance Authorisation for Annual Requirement with actual user condition from customs duty and specified additional levies, subject to production of the authorisation, compliance with SION and declaration requirements, execution of bonds or submission of certificates where export obligations or credit facilities interact with exemption eligibility, permitted ports and warehouses, restrictions on disposal, and specified exclusions for particular supply categories.

Advance Authorisation exemption for imported materials permits duty free inputs subject to compliance, bonds, and export obligation discharge.
Exempts materials imported for manufacture of specified final goods from customs and certain additional duties when imported under an Advance Authorisation for deemed export, conditional on production of the authorisation with detailed endorsements, discharge of export obligations, bonds or securities where obligations remain, post clearance certification of use if Central Excise facilities were availed, permitted movement through specified ports or SEZs, non transferability except to compliant job workers, and specified exclusions for safeguard and anti dumping duties.

Advance Authorisation exemption for imported inputs permits duty relief subject to authorisation, bonds, and proof of export fulfilment.
Exemption from customs and specified ancillary duties is extended to materials imported under a valid Advance Authorisation issued under the Foreign Trade Policy, 2023, provided the authorisation is produced at clearance, the imported materials match the authorisation's description and limits, and required bonds, securities or alternative proofs and certificates are furnished where exports obligations are not yet discharged or where tax credits or rebates have been availed. Restrictions apply to permitted ports, transfer of materials, timelines for export obligation discharge and re export of defective goods.

Tax exemption for specified authority granted, subject to non-commercial and compliance conditions and retrospective application to prior financial years.
The Central Government grants tax exemption under clause (46) of section 10 to Bhadohi Industrial Development Authority in respect of specified receipts: disposal and long-term leases of immovable property, lease rent and related fees, interest/penalties on deferred payments from allottees, water/sewerage and municipal charges from allottees, and interest on these receipts. The exemption is subject to conditions limiting commercial activity, preserving the nature of activities and incomes, and prescribed return filing, and is applied retrospectively for specified prior financial years.

Export supply obligation: petroleum exports now require domestic supply confirmation and periodic reporting under amended policy.
Amendment conditions free export of specified motor gasoline and gas oil HS codes on a self-declaration that a prescribed portion of the Shipping Bill quantity has been or will be supplied in the domestic market during the relevant financial year, requires quarterly returns to the Ministry of Petroleum and Natural Gas, and exempts exports to Bhutan and Nepal and units that are 100% EOUs or in SEZs.

Revisional Authority appointment: Commissioner, State Taxes Department designated to revise orders under Section 108 of Jammu & Kashmir GST Act.
Appointment designates the Commissioner, State Taxes Department, Jammu and Kashmir as the Revisional Authority to re-examine decisions or orders referenced for revision under Section 108 of the Jammu and Kashmir Goods and Services Tax Act, by virtue of powers under clause (99) of Section 2 read with sub section (1) of Section 4 of the Act, thereby vesting the Commissioner with authority to exercise revisionary review within the State GST framework.