GSTR-9 late-fee rationalisation caps delayed annual return fees and provides limited waiver for specified past non-filers.
Late fees for delayed furnishing of the annual return in Form GSTR-9 for financial year 2022-23 onwards are waived to the extent they exceed prescribed daily rates and turnover-linked caps. For annual returns for financial years 2017-18 to 2021-22 that remained unfurnished by their due dates, late fees are waived to the extent they exceed ten thousand rupees where the return is furnished between 1 April 2023 and 30 June 2023.

Country-wise quantitative restrictions on isopropyl alcohol imports imposed for one year, subject to DGFT registration and quarterly monitoring.
Country-wise quantitative restrictions on imports of Isopropyl Alcohol (IPA) are imposed for one year, effective from 01.04.2023, subject to a valid Registration Certificate issued by the DGFT. Specific quarterly country allocations are notified, imports must be via EDI ports for electronic monitoring, QR will be monitored quarterly, unutilised quantities may be added to the next quarter and excess utilisation deducted from the following quarter, and residual quantities may be made available to countries that exhaust their allocations. The regime is subject to government review and further modalities.

Deemed withdrawal of non-filing assessments applies when pending returns are furnished with applicable interest and late fee by deadline.
Assessment orders for failure to furnish a valid return within thirty days of service, issued on or before 28 February 2023, are deemed withdrawn where the registered person furnishes the pending return by 30 June 2023. The return must be accompanied by payment of applicable interest and late fee. This mechanism applies irrespective of whether an appeal against the assessment order was filed or decided.

Notification Amendment: substitution of "proviso to" clarifies application and applies retrospectively to prior notification.
Amendment replaces the words "provisions of" with "proviso to" in Notification No. 27/2022 - State Tax. The State Government, invoking rule 8 authority of the Arunachal Pradesh GST Rules, 2017 on Council recommendation, declares the amendment retrospective and deems it to have come into force from 26th December, 2022 as published in the official Gazette.

Aadhaar-based authentication for GST registration updated, requiring biometric verification and document checks at facilitation centres.
The amendment makes Aadhaar-based authentication the determinative event for the application date when opted for, and requires biometric Aadhaar authentication, applicant photography, and physical verification of original documents at a Commissioner notified Facilitation Centre before the GST registration application is deemed complete.

Revocation of cancelled GST registration permits eligible persons to apply within the special window after clearing returns and dues.
Special procedure for revocation of cancelled GST registration permits eligible registered persons to apply up to 30 June 2023 where the statutory application period was missed. The application may be filed only after all returns due up to the cancellation date are furnished and all related tax, interest, penalty and late fee are paid. No further extension is available. Persons whose appeals were rejected solely for delay in seeking revocation are included.

Courier regulation amendment increases declared value threshold and removes a proviso, altering declaration processing rules.
Amendment to regulation 2(2) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations deletes the proviso to clause (b) and substitutes the punctuation with a semicolon, and replaces the words in clause (c)(ii) to increase the declared value threshold at both occurrences, with effect from 1 April 2023.

Customs threshold increase for courier clearances expands eligibility and alters related procedural and documentation provisions immediately.
Amendments to the Courier Imports and Exports (Clearance) Regulations, 1998, effective 1 April 2023, delete the proviso in regulation 2(2)(e)(iii) and change punctuation, substitute a higher monetary limit in regulation 2(2)(e)(v), and increase the monetary ceiling in the first proviso of regulation 6(3), thereby raising the eligibility threshold for courier clearance procedures.

Commencement of Finance Act provisions: central government notifies commencement dates for specified sections of the Act.
The Central Government, invoking clause (b) of sub section (2) of section 1 of the Finance Act, 2023, appointed commencement dates by notification: the 31st March, 2023 for clauses (a) and (b) of section 135, and the 1st April, 2023 for sections 128 and 131, effecting the administrative activation of those statutory provisions.

Tariff concessions under India-UAE CEPA: customs notification substitutes tariff tables, revises duties, quotas and import conditions effective April.
The notification substitutes TABLE I, TABLE II and TABLE III of Notification No. 22/2022 Customs, revising basic customs duty rates, specifying AIDC rates for listed tariff items, introducing quota based in quota tariff and AIDC treatment with stated quota quantities, and amending Annexure conditions to require nominated agencies' IEC in TRQ authorisations and compliance with concessional import procedure; these measures implement the first tranche of India-UAE CEPA concessions and take effect from 1st April, 2023.

Tariff value fixation updates import valuation for edible oils, metals and areca nut effective from the stated date.
Amendment to Notification No. 36/2001-Customs (N.T.) substitutes TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified imported goods, including edible oils (various palm and soybean oil entries), brass scrap (all grades), areca nuts, and specified forms of gold and silver, with unit-specific valuation measures and explanatory clarifications; the notification is effective 1 April 2023 as Notification No. 20/2023-Customs (N.T.).

Late-fee waiver for delayed GSTR-4 filings reduces liability for eligible registered persons filing within the prescribed period.
Late-fee relief under section 47 applies to registered persons who delayed FORM GSTR-4 for specified periods and furnish the returns from 1 April 2023 through 30 June 2023. Late fee exceeding two hundred and fifty rupees is waived for eligible filings. Where the total central tax payable in the relevant return is nil, the late fee is fully waived.

Tariff schedule amendment under customs law updates rates and concession entries for specified imports from Mauritius.
The notification amends an earlier customs notification to substitute a revised Table 1 of applied duty rates for listed tariff items, substitute Table 2 to set specified tariff concessions for certain HS eight digit entries, and amend Table 4 to change the quantitative limit for a listed item; the amendments are made under section 25 of the Customs Act and come into force on the stated commencement date.

Excise duty amendment extends the provisional effective rate applicability for high speed diesel to the next year.
Amendment to Notification No. 11/2017-Central Excise substitutes the year reference in the proviso to the Table entry for Sl. No. 3, column (3), after item (ii), thereby extending the period applicable to the effective rate of excise for high speed diesel; promulgated under section 5A(1) of the Central Excise Act by Notification No. 15/2023-Central Excise.

Limitation extension for recovery of unpaid GST and erroneous input tax credit now extends specified past financial years.
The Government, under state GST powers read with integrated and union territory GST provisions, extends the time limit for issuance of recovery orders for unpaid or short-paid tax and wrongly availed or utilised input tax credit for specified past financial years, by partially modifying earlier notifications and thereby widening the temporal window for departmental assessment and recovery actions.

Extension of limitation period for issuance of recovery orders under section 73(9) allows additional time to recover unpaid tax and wrong credits.
Notification extends the statutory limitation period for issuing orders to recover tax not paid or short paid and for recovery of input tax credit wrongly availed or utilised, specifying separate extended cut-off dates for three financial years and partially modifying earlier notifications under the delegated power to alter limitation for issuance of such recovery orders.

Late fee waiver for delayed final GST returns allows registered persons to file within extended window without excess late fee.
Waives the component of late fee for final GST returns (FORM GSTR 10) that exceeds five hundred rupees for registered persons who file after the due date but within the prescribed extended period, limited to returns furnished during that window and effected by central notification under the CGST Act.

Late fee rationalisation for annual GST returns: waiver beyond specified caps and amnesty for eligible delayed filers.
The State waives late fee under section 47 for returns under section 44 for 2022-23 onwards to the extent they exceed specified per-day caps: twenty-five rupees per day (up to 0.02% of turnover) for registered persons with turnover up to five crore rupees, and fifty rupees per day (up to 0.02% of turnover) for turnover above five crores and up to twenty crore rupees. For returns for 2017-18 through 2021-22 filed between 1 April 2023 and 30 June 2023, late fee shall be waived to the extent it exceeds ten thousand rupees.

Late fee waiver for delayed annual returns: caps on per day penalties and relief for specified past-year filings.
Waiver of specified portions of the late fee for delayed annual returns under section 44 for the financial year 2022-23 onwards is prescribed, setting per day fee rates and maximum caps for two turnover-based classes of registered persons; a transitional proviso waives late fee excesses above a prescribed threshold for certain prior-year returns filed within a notified window.

Assessment order withdrawal: deemed withdrawal if return filed and interest and late fee paid under prescribed special procedure.
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 have the assessment order deemed withdrawn if they furnish the return by the extended cut-off date and pay interest under section 50(1) and the late fee under section 47, regardless of whether an appeal against the assessment order was filed or decided.