Late fee waiver for excess GST late charges on final returns filed within a specified compliance window.
Waives the late fee under section 47 of the Goa GST Act that exceeds five hundred rupees for registered persons who failed to furnish FORM GSTR 10 by the due date but furnished it between 1 April 2023 and 30 June 2023; the waiver is made under section 128 and is deemed effective from 31 March 2023.

Late fee waiver for delayed GST returns, class-based per-day caps and retrospective effect for specified filings.
The Government of Goa waives portions of late fees for GST returns filed under the return-filing provision from the financial year 2022-23 onwards, by classifying registered persons by aggregate turnover and prescribing per-day fee limits subject to a capped percentage of in-state turnover. A proviso provides that for specified earlier financial years, returns filed within the designated filing window will have late fee waived to the extent it exceeds a fixed threshold. The notification takes retrospective effect from the stated effective date.

Withdrawal of assessment orders available if return is filed and applicable interest and late fee are paid by the compliance deadline.
Assessment orders issued on or before the specified cutoff are deemed withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided the registered persons furnish the return by the specified compliance date and pay the applicable interest liability and late fee, regardless of any appeal status.

Revocation of cancellation of registration allowed subject to filing outstanding returns and payment of tax, interest, penalty and fees.
A one-time opportunity is granted to persons whose GST registrations were cancelled on or before the end of 2022 and who failed to apply for revocation within the statutory period to apply for revocation up to the end of June 2023, provided they first furnish all returns up to the effective date of cancellation and pay any tax, interest, penalty and late fee due; no further extension will be permitted.

Late fee waiver under section 47: excess waived and waived where state tax payable nil for late GSTR-4 filings.
Relief waives late fees for registered persons under the Goa GST regime who file FORM GSTR-4 for specified earlier periods within the window 1 April 2023 to 30 June 2023: late fee amounts in excess of Two Hundred and fifty rupees are waived, and late fees are fully waived where the total State tax payable in the return is nil; the notification is deemed effective from 31 March 2023.

Educational institution exemption clarified for entrance examination services, including government-set bodies and testing agencies.
Service by way of conducting entrance examinations for admission to educational institutions is brought within the educational institution exemption framework by a clarificatory amendment. Any authority, board or body set up by the Central Government or a State Government, including the National Testing Agency, is to be treated as an educational institution for this limited purpose. The amendment is stated to be a removal of doubts provision and takes effect from 1 March 2023.

GST notification amendment expands the relevant category to include Courts and Tribunals under the Uttarakhand tax framework.
The Uttarakhand GST notification amends clause (h) of the Explanation to the earlier notification by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals." The amendment expressly includes Courts and Tribunals within the relevant category and is deemed to have come into force from 1 March 2023.

GST rate amendment revises jaggery entries, adds pencil sharpeners to a new tax bracket, and excludes them from another.
The notification amends the Uttarakhand GST rate schedules by revising the 2.5% entry for pre-packaged and labelled jaggery, khandsari sugar and rab, inserting a 6% entry for pencil sharpeners under tariff heading 8214, and excluding pencil sharpeners from the 9% entry. It is deemed to have come into force from 1 March 2023.

GST exemption for rab other than pre-packaged and labelled is expanded under the revised schedule entry.
Exemption under the Uttarakhand Goods and Services Tax framework is amended by inserting rab, other than pre-packaged and labelled in the Schedule. The change is made to the existing exempted entry by adding a new item after the earlier entries against the relevant serial number. The amendment is deemed to have come into force from 1 March 2023, and operates within the schedule-based exemption structure.

Constitution of Authority for Advance Ruling updates Chandigarh member designation to Shri Sumeet Sihag as Joint Excise and Taxation Commissioner.
Amendment substitutes the member representing the Union territory of Chandigarh in the Authority for Advance Ruling with Shri Sumeet Sihag, Joint Excise and Taxation Commissioner and Deputy Commissioner cum Collector (Excise), Union territory of Chandigarh, effective from publication in the Official Gazette.

Option to pay GST: GTA may opt to self-assess by declaration in Annexure V within prescribed post registration period.
Amendment requires exercise of the option to pay GST for the Financial Year 2023-2024 by the prescribed cut off and permits a Goods Transport Agency that commences business or crosses the registration threshold during a Financial Year to elect to pay GST for that year by submitting a declaration in Annexure V within the later of the specified post registration windows. The notification states these amendments are deemed to have come into force on a prior specified date.

Option to pay GST by GTA clarified; deadline and registration linked declaration timelines specified for exercising the option.
The notification inserts provisos allowing a GTA to exercise the option to pay GST for the Financial Year by a specified deadline and permitting a GTA that starts business or crosses the registration threshold during a Financial Year to opt to pay GST for that year by declaring in Annexure V within forty five days of applying for registration or one month from obtaining registration, whichever is later.

Name removal applications require prior filing of all overdue financial statements and annual returns before application.
Applications for removal of a company's name are barred unless the company has filed all overdue financial statements and overdue annual returns up to the end of the financial year in which it ceased business; where the Registrar has initiated removal action, the company may file an application only after filing all pending financial statements and annual returns, and once the Registrar issues the publication notice pursuant to that action the company cannot file the application.

E-invoicing threshold lowered, expanding applicability to more taxpayers from 1 August 2023 under Rule 48(4).
Amendment reduces the e-invoicing threshold under sub-rule (4) of rule 48 of the Nagaland GST Rules by substituting the prior turnover benchmark with a lower aggregate turnover benchmark, making taxpayers exceeding that benchmark subject to mandatory e-invoicing from 1 August 2023.

Turnover threshold reduction narrows state GST eligibility for certain taxpayers under the specified notification, effective August.
The Government, under sub rule (4) of rule 48 of the Meghalaya GST Rules, 2017, substitutes a lower turnover threshold in the first paragraph of Notification No. 13/2020 - State Tax; this substitution shall have effect from the 1st day of August, 2023 as notified by the Excise, Registration, Taxation & Stamps Department.

State tax notification amendment expands the explanatory clause to include courts and tribunals, with retrospective effect.
Assam SGST notification amends the Explanation to the earlier State Tax (Rate) notification by substituting the phrase ", State Legislatures, Courts and Tribunals" for the words "and State Legislatures" after the reference to Parliament. The amendment expands the scope of clause (h) within the explanatory provision. The notification is deemed to have come into force from 1 March 2023.

GST exemption clarification for entrance examinations extends educational institution status to government-set bodies for limited service purposes.
Amendment to the Assam GST rate notification clarifies that any authority, board or body set up by the Central Government or State Government, including the National Testing Agency, is to be treated as an educational institution only for the limited purpose of services by way of conduct of entrance examination for admission to educational institutions. The clarification operates within the exemption framework and applies retrospectively from 1 March 2023.

Input-tax credit: supplier reporting and GSTR-2B communication now required before recipient may claim credit.
The amendments condition availment of input-tax credit on supplier furnishing invoice/debit-note details in the outward-supply statement or via the invoice furnishing facility and on communication of those details to the recipient through Form GSTR-2B; they also create a detailed recovery-by-sale framework for unpaid penalties, prescribe appropriation of auction proceeds, require attested invoices for refunds where UIN is missing, extend certain annual return deadlines, and revise attachment and notice forms and procedures.

Commencement of GST amendment provisions: specified rule provisions notified as coming into force and deemed earlier issued.
Notification under sub rule (2) of rule 1 of the Assam Goods and Services Tax (Eighth Amendment) Rules, 2021 notifies 1 January 2022 as the date on which the specified provisions (rule 10A, rule 10B, clause (i) of rule 89 and rule 96 as listed in the amendment) shall come into force, and states the notification is deemed to have been issued on 21 December 2021.

Tariff Rate Quota exemption allows crude edible oil imports at zero duty under strict validity and documentation conditions.
Customs duty and Agriculture Infrastructure and Development Cess are exempted on import of crude soya-bean oil and crude sunflower seed oil against a valid Tariff Rate Quota authorisation for Financial Year 2022-23. The exemption is limited to unutilised quota and applies only during the operative period from 11 May 2023 to 30 June 2023, subject to production of the TRQ authorisation, a bill of lading issued on or before 31 March 2023, and compliance with the prescribed quota conditions.