Material accounting policy information now governs disclosure and deferred tax recognition for leases and decommissioning on transition.
The amendment requires first time adopters and entities applying the amendment to recognise deferred tax assets and liabilities for deductible and taxable temporary differences arising from right of use assets and lease liabilities and from decommissioning, restoration and similar liabilities and their corresponding capitalised asset amounts; it prescribes prospective application and transition mechanics, including recognition in the opening retained earnings (or other equity component) of the earliest comparative period presented. The notification also replaces "significant accounting policies" with material accounting policy information and clarifies disclosure and judgment requirements for accounting policies and accounting estimates.

National Savings Monthly Income Account limits increased to fifteen lakh by amendment, effective on Gazette publication.
The Amendment substitutes higher monetary figures in paragraph 4(2) of the National Savings (Monthly Income Account) Scheme, replacing "rupees four lakh fifty thousand" with "nine lakhs" and replacing the existing "nine lakhs" figure with "fifteen lakh," thereby increasing the investment ceilings; the Scheme is made under the Government Savings Promotion Act, 1873 and comes into force on publication in the Official Gazette.

Women-focused savings certificate provides single-holder term deposits with defined withdrawal and premature closure rules.
The Mahila Samman Savings Certificate, 2023 establishes a single holder savings account for women and minor girls (via guardians) with prescribed application and KYC requirements, limits on deposits and account openings, quarterly compounded interest at the Scheme rate, defined maturity and rounding rules, a one time partial withdrawal after one year, restricted premature closure for death or compassionate grounds with specified interest consequences, agency charges for operations, application of General Rules where silent and a power for the Central Government to relax provisions in cases of undue hardship.

Extension for revocation of cancelled GST registration permits late applications if returns are filed and dues paid.
Extension allows registered persons whose registration was cancelled under clause (b) or (c) of section 29 and who missed the section 30 deadline to apply for revocation by the extended date, provided they have furnished all returns due up to the effective cancellation date and paid tax plus any applicable interest, penalty and late fee; no further extension will be available. The extension also covers persons whose appeals under section 107 were rejected for failure to meet the section 30 time limit.

Limitation period extension for recovery of unpaid GST permits issuance of assessment orders for specified fiscal years.
The Government extends the limitation period 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 reversal of input tax credit wrongly availed or utilised, by partly modifying earlier finance department notifications.

Late fee waiver for final GST return filings permits waiver where final return is filed within the amnesty period.
The State Government waives the portion of the late fee under the final-return provision that exceeds five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date, provided they furnish the return between 1 April 2023 and 30 June 2023, implementing an amnesty limited to the excess late fee component.

Late fee waiver for annual GST returns: excess fees capped and amnesty offered for past non filers who file within the window.
Late fee for annual GST returns for 2022-23 onwards is waived to the extent it exceeds specified per-day amounts and a turnover-linked maximum for two turnover classes: registered persons with turnover up to five crore face a per-day late fee of twenty-five rupees with a maximum of 0.02% of turnover; those with turnover above five crore up to twenty crore face a per-day late fee of fifty rupees with the same percentage cap. An amnesty allows waiver of late fee exceeding ten thousand rupees for certain earlier-year returns if filed within a designated 2023 window.

Deemed withdrawal of assessment orders: eligible taxpayers can secure withdrawal by filing the return and paying interest and late fee.
Notification permits deemed withdrawal of certain assessment orders where registered persons who failed to furnish a valid return within thirty days of service furnish the return by the notified final date and pay the statutory interest and late fee; these conditions apply irrespective of whether an appeal against the assessment order was filed or decided.

Late fee waiver for GSTR-4 filings allowing excess fees to be waived and full waiver where state tax is nil.
Amendment inserts a proviso waiving late fee amounts in excess of a small specified sum for registered persons who failed to furnish FORM GSTR-4 for specified earlier periods, provided they file those returns within the window from 1 April 2023 to 30 June 2023; where the total state tax payable in the return is nil, the late fee is fully waived.

Late fee waiver for delayed final GST returns allows relief where returns filed within specified government grace period.
The State Government waives the portion of the late fee under section 47 of the Meghalaya GST Act that exceeds five hundred rupees for registered persons who did not file the final return in FORM GSTR-10 by the due date but who furnish that return within the relief period running from 1 April 2023 to 30 June 2023.

Amendment to notification wording replaces 'provisions of' with 'proviso to', applied retrospectively under GST rules.
Amendment substitutes the words "provisions of" with the words "proviso to" in the earlier State GST notification. The amendment is made under the rulemaking power in the Meghalaya GST Rules, 2017 and is declared to have retrospective effect from the date specified in the instrument.

Revocation of registration cancellation allows late applications if outstanding returns are filed and dues paid; no further extensions.
Registered persons whose registration was cancelled under clause (b) or (c) of section 29(2) and who failed to apply for revocation within section 30's time limit may apply within the notified special window only after furnishing returns up to the effective date of cancellation and paying tax along with any applicable interest, penalty and late fee; no further extension of the filing period is available. Persons whose appeals under section 107 were rejected for time bar under section 30(1) are included.

Late fee waiver for delayed GSTR 4 returns: excess fees waived and full waiver where central tax liability is nil.
A proviso is added waiving late fee amounts in excess of two hundred and fifty rupees and fully waiving late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but file those returns between 1 April 2023 and 30 June 2023.

Extension of limitation period for issuance of GST recovery orders to enable assessment of past financial years.
Extension of the statutory time limit to issue recovery orders for tax not paid or short paid or input tax credit wrongly availed or utilised under the state GST Act; deadlines extended for specified financial years permitting issuance of otherwise time barred recovery orders: 2017-18 to 31 December 2023, 2018-19 to 31 March 2024 and 2019-20 to 30 June 2024.

Late fee waiver for delayed GST returns; specified per-day caps and conditional past-year relief announced.
State Government notification waives the amount of late fee payable for failure to furnish returns under the return-filing provision for 2022-23 onwards to the extent such fee exceeds the per-day amounts and maximum percentage-of-turnover caps specified for two classes of registered persons in the Table; a proviso grants conditional retroactive waiver for certain earlier financial years where returns are filed within the prescribed 2023 window, waiving total late fee exceeding a fixed threshold.

Deemed withdrawal of assessment orders where registered persons file pending returns and pay required interest and late fee.
Notification designates registered persons whose assessment orders issued on or before the cut-off and who failed to furnish a valid return within thirty days of service as eligible for deemed withdrawal if they furnish the outstanding return by the specified compliance date and pay interest under subsection (1) of section 50 and the late fee under section 47, irrespective of any appeal under section 107.

Aadhaar authentication requirement for GST registration mandates biometric and in-person verification before completion of applications.
Amendment makes Aadhaar authentication mandatory for applicants who opt for it, stating the submission date is the date of Aadhaar authentication or fifteen days from Part-B submission, whichever is earlier. Applicants identified via portal data analysis and risk parameters must complete biometric-based Aadhaar authentication, have a photograph taken, and present original documents for verification at designated Facilitation Centres; registration is deemed complete only after these verification steps are finished.

Authority for Advance Ruling reconstitution under Rule 103; specified state and central Joint Commissioners appointed to the panel.
Reconstitution of the Authority for Advance Ruling under Rule 103 of the Meghalaya GST Rules, 2017 is notified, superseding the prior notification; the panel's membership is declared to include the Joint Commissioner, Central Goods and Services Tax, CCO Guwahati and the Joint Commissioner, Office of the Commissioner of Taxes, Meghalaya, Shillong, with their official contact emails, issued by the Commissioner & Secretary, Excise, Registration, Taxation & Stamps Department.

Limitation extension for tax recovery proceedings permits delayed section 73 orders for unpaid tax and wrongly availed input tax credit.
Section 168A of the Arunachal Pradesh Goods and Services Tax Act, 2017 extends the limitation period for issuing orders under section 73(9) concerning tax unpaid or short paid, or input tax credit wrongly availed or utilised. Orders may be issued until 31 December 2023 for financial year 2017-18, 31 March 2024 for financial year 2018-19, and 30 June 2024 for financial year 2019-20.

GSTR-10 late-fee waiver grants non-filers limited amnesty for final returns filed within the prescribed period.
Late-fee amnesty applies to registered persons who failed to furnish the final return in FORM GSTR-10 by its due date, subject to filing the return from 1 April 2023 through 30 June 2023. The late fee payable for eligible delayed final returns is capped at five hundred rupees, with the amount exceeding that limit waived. Eligibility depends on furnishing FORM GSTR-10 within the specified amnesty period.