Late fee waiver for delayed GSTR-10 filings permits filing within a specified window without excess penalty.
The Government of Maharashtra waives the amount of late fee under section 47 that exceeds five hundred rupees for registered persons who did not file FORM GSTR-10 by the due date but file between 1 April 2023 and 30 June 2023, exercised under section 128 of the Maharashtra Goods and Services Tax Act, 2017.

Late fee rationalisation for annual GST returns: reduced per day caps and amnesty for delayed filers who file within the window.
Reduced per day late fee rates are prescribed for annual GST returns tied to turnover bands with a turnover linked maximum; an amnesty waives the portion of late fee exceeding a specified threshold for persons who failed to file for listed financial years but furnish the return within the prescribed filing window, enabling relief without altering filing obligations.

Export prohibition on broken rice permits shipments only with government permission for foreign food security requests.
Export of broken rice under ITC (HS) code 1006 40 00 is generally prohibited, but exports may be authorised solely where the Government of India grants permission following a request from another country's government to meet that country's food security needs, thereby establishing a conditional, licensing-style exception to the prohibition.

Deemed withdrawal of assessment orders permitted if registered persons file pending return with interest and late fee regardless of appeals.
Deemed withdrawal of assessment orders is permitted for registered persons who failed to furnish a valid return within thirty days of service of the assessment order, subject to furnishing the pending return by the prescribed final date together with payment of the statutory interest liability and late fee liability; eligibility is available irrespective of whether an appeal has been filed or decided.

Revocation of cancelled GST registration allowed under a special window; applicants must file returns and pay dues before applying.
Notification permits persons whose GST registration was cancelled under specified clauses to apply for revocation within the special window only after furnishing returns due up to the effective date of cancellation and paying any tax, interest, penalty and late fee; no further extension will be allowed; 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 and full waiver where state tax payable is nil.
Amendment grants a late fee waiver to registered persons who failed to furnish FORM GSTR-4 for specified past periods but submit those returns between 1 April 2023 and 30 June 2023; the waiver removes the portion of late fee exceeding a nominal cap and fully waives late fee where the return shows nil state tax payable, limited to the listed quarters and financial years.

Underwriting obligations: issuers must secure and disclose underwriting agreements stating lead manager and syndicate commitments before filing prospectus.
The amendments replace and standardise underwriting provisions: issuers seeking underwriting for initial or further public offers must enter underwriting agreements with registered merchant bankers, stock brokers, lead managers or syndicate members prior to filing the prospectus or red herring prospectus, specifying maximum subscriptions and obligations for rejected bids at prices not less than the issue price, disclose such agreements in the prospectus, require lead managers to meet minimum underwriting obligations and to cover syndicate defaults, and limit underwriting subscriptions solely to fulfil underwriting obligations.

Tariff preference adjustment: amendments change coal and cotton tariff classifications and their preferential treatments under customs notification.
The central government amends Notification No. 62/2022-Customs by omitting S.No. 6 in Table II, substituting S.No. 7 with HS code 27011210 designated as "All goods", and inserting HS codes 27011290 and 27011910 with their respective treatments; Table IV S.No.1 is revised to list HS codes 52010024 and 52010025 described as "Cotton of minimum 28 mm staple length." These changes adjust tariff classifications and associated preferential treatment pursuant to statutory authority.

Customs notification: Inland Container Depot entry permits unloading of imports and loading of exports at Dahej.
An amendment inserts a new Table entry for Village Dahej, Taluka Vagra, Distt. Bharuch, authorising unloading of imported goods and loading of export goods at that inland container depot. The change, added as item (xvi) for the State of Gujarat, is made under the powers of clause (aa) of sub section (1) read with sub section (2) of Section 7 of the Customs Act, 1962 and modifies Notification No.12/97 Customs (N.T.).

GST rate amendment: tariff descriptions revised to include all jaggery types and pencil sharpeners reclassified across schedules.
Amendment revises tariff entries by substituting the jaggery and certain sugar product description to include all types and pre packaged labelled forms; inserts a new tariff entry for pencil sharpeners under the mid rate schedule; and excludes pencil sharpeners from an existing higher rate entry by adding an explicit exclusion. The amendment is effected under the Delhi GST Act and comes into force on the notification's stated commencement date.

Inclusion of Courts and Tribunals broadens specified entities in the Explanation, altering scope under state GST.
Amendment substitutes the phrase ", State Legislatures, Courts and Tribunals" into the Explanation to clause (h) of Notification No. 13/2017-State Tax (Rate), thereby expressly adding Courts and Tribunals to the list of specified entities referenced in that Explanation and making the revised wording operative from the stated commencement date.

Net winnings calculation for online gaming: new formula governs withholding and reporting of tax on withdrawals.
The rules insert rule 133 prescribing algebraic formulas to compute net winnings from online games for tax and withholding purposes: annual net winnings equal (aggregate withdrawals + closing balance) less (non taxable deposits + opening balance); first withdrawal net winnings equal withdrawal less (non taxable deposits + opening balance) with a floor at zero; subsequent withdrawals subtract earlier net winnings already taxed; end of year net winnings combine aggregate withdrawals and balances less deposits, opening balance and previously taxed winnings. Explanations define non taxable/taxable deposits, aggregate treatment across user accounts, in kind/direct payments deemed as taxable deposits and withdrawals, exclusion and recharacterisation rules for promotional credits, and intra intermediary transfer treatment.

Export regulation: cough syrup exports require tested export samples and a Certificate of Analysis issued by approved laboratories.
Export of Cough Syrup under ITC (HS) Heading 3004 is permitted only if the export sample is tested and a Certificate of Analysis is produced by one of the listed laboratories, including specified central and regional drug testing laboratories and any NABL accredited State Drugs Testing Laboratory; this requirement amends Chapter 30 of Schedule 2 of the ITC (HS) Export Policy and operates as a procedural export permit condition.

Extension of limitation for issuance of orders under section 73, prolonging time to recover unpaid tax for past years.
Extension of limitation under section 168A lengthens the period for issuing orders to recover tax not paid or short paid and for wrongly availed or utilised input tax credit, partially modifying earlier government notifications and specifying separate extended deadlines for distinct financial years at the instance of the Lieutenant Governor on the Council's recommendations.

Late fee waiver for GSTR-10 non-filers extends relief for returns filed during amnesty period under GST.
The notification uses the power under section 128 to waive the portion of late fee under the Act that exceeds five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but who furnish that return between 1 April 2023 and 30 June 2023.

Late fee rationalisation for annual GST returns: capped daily rates and waiver for past non filers who filed within amnesty window.
Rationalisation establishes per-day late fee rates with turnover-linked maximum caps for annual GST returns from financial year 2022-23 onward and deems the notification effective from 31 March 2023; it also grants a time-limited amnesty waiving any portion of late fee for returns for financial years 2017-18 through 2021-22 that exceeds a specified threshold, provided those returns are filed between 1 April 2023 and 30 June 2023.

Deemed withdrawal of assessment orders: eligible registered persons can avoid withdrawal by filing return with interest and late fee.
Notification declares that assessment orders under Section 62 will be deemed withdrawn for registered persons who failed to furnish a valid return within thirty days from service of the assessment order issued on or before 28 February 2023, provided they furnish the return by 30 June 2023 and pay the interest liability and the late fee payable under the Act; compliance is required irrespective of any appeals against the assessment order.

Extension of time for revocation of cancelled GST registration permits late applications if returns are filed and liabilities paid.
Extension permits registered persons whose registrations were cancelled under clauses (b) or (c) of section 29 on or before 31 December 2022 and who failed to apply within the statutory period to apply for revocation up to 30 June 2023, provided they file all returns due up to the effective date of cancellation and pay the tax, interest, penalty and late fee shown in those returns; no further extension will be available and those whose appeals were rejected for time bar are included.

Late fee waiver for GSTR-4 filings: excess fees waived and full waiver where State Tax payable is nil.
The amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fee where the total State Tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish returns for the specified quarters and financial years but who furnish those returns between 1 April 2023 and 30 June 2023; the notification is deemed effective from 31 March 2023.

E-invoicing threshold lowered, expanding applicability to more taxpayers, effective from August 2023 onwards nationwide under GST rules.
Implementation of an e-invoicing requirement is expanded by lowering the aggregate turnover threshold that triggers mandatory e-invoicing, substituting the earlier higher threshold with five crore rupees; the amendment takes effect from 1 August 2023 and amends the prior departmental notification under the West Bengal GST Rules.