Waiver of late fee: excess late fees waived for GSTR-10 non-filers who regularise final returns during amnesty period.
The Government of Andhra Pradesh waives the portion of late fee in excess of 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 during the specified amnesty window. The waiver is issued under statutory executive powers and follows recommendations of the GST Council; it is limited to excess late fee relief while other filing obligations and any remaining fees continue to apply.

GSTR-9 late fee rationalisation and amnesty for non-filers limits annual return penalties and grants conditional waiver relief.
Late fee under the Andhra Pradesh Goods and Services Tax Act, 2017 is rationalised for GSTR-9 returns by waiving the amount in excess of the prescribed daily fee and turnover-based cap for registered persons who fail to furnish the annual return by the due date. A separate amnesty applies where annual returns for 2017-18 to 2021-22 are furnished between 1 April 2023 and 30 June 2023, in which case the late fee stands waived beyond ten thousand rupees.

Amnesty scheme for deemed withdrawal of assessment orders under GST, subject to return filing and payment of interest and late fee.
An amnesty scheme is notified for registered persons against whom assessment orders were issued under section 62(1) on or before 28 February 2023, where no valid return was furnished within thirty days of service. The orders are deemed withdrawn if the return is filed on or before 30 June 2023, together with payment of interest under section 50(1) and late fee under section 47, irrespective of any appeal under section 107.

Revocation of cancelled GST registration gets a limited filing extension, subject to return compliance and tax payment.
Extension of the time limit for revocation of cancellation of registration applies to registered persons whose registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who failed to apply within the time prescribed in section 30. They may apply up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and payment of tax, interest, penalty, and late fee. No further extension is available.

Late fee waiver for delayed GSTR-4 filings extends limited relief and full waiver where no State tax is payable.
Late fee under the Andhra Pradesh Goods and Services Tax framework is partially waived for registered persons who failed to furnish FORM GSTR-4 by the due date for the specified quarterly and annual periods, provided the return is furnished during the prescribed filing window in 2023. The waiver applies to the extent the late fee exceeds the prescribed threshold, and full waiver is available where the return shows no State tax payable.

E-invoicing threshold reduced for taxpayers under Andhra Pradesh GST, widening mandatory compliance from August 2023.
E-invoicing is extended under the Andhra Pradesh GST framework by amending the existing notification issued under rule 48(4) of the Andhra Pradesh Goods and Services Tax Rules, 2017. With effect from 1 August 2023, the threshold for mandatory e-invoicing is reduced from ten crore rupees to five crore rupees, bringing taxpayers with aggregate turnover exceeding the revised limit within the e-invoicing requirement.

Regional office jurisdiction established for competition regulation, defining territorial coverage and effective commencement for three offices.
The Competition Commission of India establishes three regional offices (Southern at Chennai, Eastern at Kolkata, Western at Mumbai), each assigned an effective commencement date and a specified territorial jurisdiction comprising listed States and Union territories to exercise competition law functions within those areas.

TDS classification: Mahila Samman Savings Certificate notified as a Scheme for TDS purposes, effective on publication.
The Central Government notifies the Mahila Samman Savings Certificate, 2023 as a Scheme for the purposes of sub clause (c) of clause (i) of sub section (3) of section 194A of the Income tax Act, 1961. The Scheme was made under section 3A of the Government Savings Promotion Act, 1873 and earlier published via G.S.R. 237(E) dated 31st March, 2023; this notification takes effect from its publication in the Official Gazette.

E-invoicing threshold reduction narrows applicability to smaller taxpayers, expanding mandatory e-invoice coverage under state GST rules.
Amends the state GST notification to lower the e-invoicing aggregate turnover threshold, widening the class of taxpayers required to generate e-invoices under the Karnataka Goods and Services Tax Rules by substituting the previous higher turnover threshold with a lower one and making the revised turnover criterion operative from the stated commencement date.

Desirable Advocate experience: Grade A Legal officers should have two years post qualification advocacy experience after enrolment.
Adds a desirable qualification for Legal Stream officers in Grade A: two years post qualification experience as an Advocate after enrolment under the Advocates Act, 1961, including service as an associate in an Advocate's or Solicitor's office or law firm, to be read in addition to the qualifications specified for the Legal Stream.

Merger scheme confirmation timelines updated: deemed approval if no timely objection, or referral on substantive objections.
Amendments revise timelines for approval of merger and amalgamation schemes: if no objection is received within thirty days, the Central Government may issue a confirmation order in the prescribed form and, failing issuance within sixty days from receipt, approval is deemed and a confirmation order issued. If objections are received within thirty days, the Central Government may either dismiss unsustainable objections and confirm the scheme or, if it considers the scheme not in the public interest or not in creditors' interest, file an application for tribunal consideration in the prescribed form; failure to act within the overall period results in deemed non-objection and confirmation.

Turnover threshold for GST registration reduced, narrowing eligibility and compliance obligations effective from August first.
The Government, under sub-rule (4) of rule 48 of the Tripura State Goods and Services Tax Rules, 2017 and on the Council's recommendation, amends Notification No. F.1-11(91)-TAX/GST/2020(Part-II) to substitute the previously prescribed turnover amount in its first paragraph with a lower turnover amount, effective from 1 August 2023, thereby changing the turnover-based benchmark for SGST applicability and compliance.

Tariff value fixation updated for edible oils, metals and areca nut, changing customs valuation for affected imports.
Substitution of TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification sets revised tariff values for use in customs valuation: specified US dollar per metric tonne values for edible oils, brass scrap and areca nut, and unit-based tariff values for defined forms of gold and silver, with cross-references to entitlement entries under the related exemption notification; the amendment is effective from the stated commencement date.

Special Additional Excise Duty reduction: SAED on petroleum crude and ATF exports amended to Nil per tonne, effective immediately.
The notification substitutes the Table entry against S. No. 1, column (4) of the principal notification to read Nil per tonne, thereby reducing the Special Additional Excise Duty applicable to production of petroleum crude and exports of Aviation Turbine Fuel; the amendment is made under the relevant Central Excise and Finance Act powers and takes effect on the day following publication.

Electronic credit ledger restrictions: designated State Tax officers may exercise Rule 86A powers within their respective registration jurisdictions.
Electronic credit ledger restrictions under Rule 86A of the Telangana Goods and Services Tax Rules, 2017 may be exercised by authorised State Tax officers. The Deputy Commissioner (ST) of the Strategic Taxpayer Unit is authorised for registered persons within that unit's jurisdiction, while the Assistant Commissioner (ST) of the relevant circle is authorised for registered persons within that circle's jurisdiction. The authorisation is deemed effective from 24 December 2019.

Threshold alteration under Odisha GST Rules reduces the turnover requirement for applicability by substituting the prior monetary limit.
By notification dated 15 May 2023, and under sub-rule (4) of the Odisha Goods and Services Tax Rules, 2017, the State Government substitutes the monetary limit stated in the first paragraph of the Odisha Finance Department notification of 31 March 2020 with a lower threshold, effective 1 August 2023, following recommendations of the GST Council and subsequent to prior amendments.

Option to pay GST: GTAs starting or newly liable may opt to self-pay by declaration within the registration-linked period.
Inserts provisos requiring exercise of the option to pay GST for the Financial Year 2023-2024 by the stated deadline, and allowing a Goods Transport Agency that commences business or crosses the registration threshold during a Financial Year to opt to self-pay GST for that year by filing a declaration in Annexure V within the later of two prescribed registration-linked periods.

E-invoicing threshold reduced; now applies to taxpayers exceeding the revised aggregate turnover limit from August.
Amendment reduces the aggregate turnover threshold for mandatory e-invoicing under the Rajasthan GST Rules by substituting the prior turnover benchmark with a lower threshold; the change, issued by the Finance Department on the Council's recommendation, takes effect from the first day of August, 2023 and cites the rule basis for the modification.

GST threshold reduction lowers aggregate turnover requirement for applicability under Tamil Nadu Goods and Services Tax rules.
The Government amends the first paragraph of the April 2020 notification under the Tamil Nadu Goods and Services Tax Rules, 2017 by substituting the previously stated higher monetary threshold with a lower monetary threshold; this substitution takes effect from the specified commencement date and thereby changes the turnover-based eligibility criterion in that notification.

Extension of limitation period for recovery of unpaid tax and wrongly availed input tax credit, extending issuance deadlines.
Extension of the statutory limitation period for issuance of recovery orders to recover tax not paid or short paid and input tax credit wrongly availed or utilised is set by notification, with distinct extended deadlines by financial year (end December 2023; end March 2024; end June 2024) and deemed effective from 31 March 2023, modifying earlier state notifications and issued under the state GST Act read with integrated and union territory GST provisions.