Option to pay GST under forward charge extended, with a tailored election window for new or newly liable GTAs.
Amendment inserts provisos allowing GTAs to elect to pay GST under the forward charge: existing GTAs must exercise the option by the prescribed final date for that financial year, while GTAs commencing new business or crossing the registration threshold may elect for that year by submitting a declaration in Annexure V within the short window measured from filing for registration or from obtaining registration, whichever is later.

GTA option to pay GST under forward charge extended; new registrants may declare option via Annexure V within prescribed period.
The notification amends the UTGST Rate notification to extend the deadline for a GTA to elect to pay GST under forward charge for the specified financial year and inserts a proviso allowing a GTA that starts a new business or crosses the registration threshold during a financial year to exercise the option by declaring it in Annexure V within a short period measured from the date of applying for registration or from the date of obtaining registration, whichever is later.

Waiver of late fee: specified excess late fees for GSTR-3B returns filed within relief window are waived for eligible taxpayers.
Amendment creates a tiered waiver of late fee for delayed FORM GSTR-3B returns: substituted Table (effective 20 May 2021) sets filing windows and waiver periods by aggregate turnover classes; provisos (effective 1 June 2021) waive late fee excesses for returns July 2017-April 2021 filed by 31 August 2021 subject to floor amounts and prescribe specified waiver thresholds for June 2021 onward tax periods according to return type and turnover-based classes.

Self-assessed GST payment statement requirement: furnish FORM GST CMP-08 for the June quarter by the prescribed deadline, effective retroactively.
The amendment requires specified persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 30th June, 2022 by 31st July, 2022; the change is made under section 148 of the Punjab GST Act and is deemed effective from 5th July, 2022.

Late fee waiver for delayed GSTR-4 filings restores relief for taxpayers who filed within the specified waiver window.
The Punjab Government amended its notification to waive the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year for the period from 1 May 2022 to 30 June 2022; the amendment is deemed effective from 26 May 2022.

De-notification of SEZ land permits conversion to Domestic Tariff Area subject to maintained contiguity via developer-built foot over bridge.
Central Government, under section 4 of the SEZ Act and rule 8 of the SEZ Rules, de-notifies 20.36 hectares from the SIPCOT Sriperumbudur SEZ following developer proposal, State Government approval and Development Commissioner recommendation, records specified survey field numbers and makes the resultant notified SEZ area 77.425 hectares.

Special Economic Zone area expansion approved, additional land included and total SEZ extent updated under SEZ statutory provisions.
The Central Government, under the Special Economic Zones Act and Rules, approved inclusion of an additional 2.19 hectares proposed by M/s. NSL SEZ (Hyderabad) Pvt. Ltd. and, by notification, declared that area as part of the IT/ITeS SEZ at Uppal, updating the SEZ's total notified land area and specifying the survey and plot particulars for the addition.

Rescission of Special Economic Zone notification de notifies the biotech SEZ area after state NOC and administrative recommendation, prior acts preserved.
Central Government rescinds the notification that had notified a biotechnology sector SEZ at Biotech Park, Savli GIDC Estate, Vadodara, de notifying the entire previously notified area. The rescission follows the original proposer's de notification request, the State Government's No Objection Certificate, and a Development Commissioner's recommendation, and is effected under the proviso to the relevant SEZ rule while preserving actions or omissions made before the rescission.

Adjudicating authorities under FEMA appointed with tiered monetary jurisdiction for penalty adjudication in the Directorate of Enforcement.
The Central Government appoints specified officers of the Directorate of Enforcement as Adjudicating Authorities under the foreign exchange law, superseding a prior notification. These officers are assigned tiered monetary jurisdiction to hold inquiries and impose penalties after providing a reasonable opportunity of hearing, with senior designations allocated higher-value cases and junior designations allocated lower-value cases.

Import price threshold determines permissibility of apple imports; lower-priced consignments prohibited while Bhutan imports exempt from MIP.
Imports of apples under ITC (HS) 08081000 are prohibited where the CIF import price is at or below a specified threshold; imports are permitted when the CIF price exceeds that threshold. Minimum Import Price (MIP) conditions shall not apply to imports from Bhutan.

Late fee waiver for delayed annual GST returns: turnover based caps and an amnesty for prior non filers who file by deadline.
The Government rationalises late fee for annual returns under the KS GST Act by prescribing per day rates and turnover linked caps for two classes of registered persons for returns from 2022-23 onwards, deems the notification effective from 31 March 2023, and grants an amnesty for non filers of annual returns for specified earlier years who file between 1 April 2023 and 30 June 2023 by waiving late fee amounts in excess of ten thousand rupees.

Revocation of cancellation of registration allowed with returns filed and tax paid, final deadline applies and no further extension.
A special procedure allows registered persons whose registrations were cancelled under clause (b) or (c) of section 29 on or before 31 December 2022, and who failed to apply within section 30's time limit, to apply for revocation up to 30 June 2023 only after furnishing all returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension is available and appeal rejections for delay under section 107 are included.

Late fee waiver for delayed GSTR 4 filings enables penalty relief when returns are filed within the specified amnesty window.
The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who furnish FORM GSTR 4 for specified past quarters or financial years during the period from 1 April 2023 to 30 June 2023, and provides full waiver where the total state tax payable in the return is nil.

Extension of limitation period for recovery orders under section 73: new extended deadlines for past fiscal years.
Extension of the statutory limitation for issuance of recovery orders under section 73 of the Kerala State Goods and Services Tax Act, 2017 is prescribed for specified past financial years, modifying prior notifications to extend the time limit in sub-section (10) for issuance of orders under sub-section (9) relating to recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised, with the notification effective from a stated retrospective date.

Late fee waiver for delayed GSTR-10 filings allowed if return filed within the specified amnesty period under law.
Waives late fee in excess of five hundred rupees for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the return between 1 April 2023 and 30 June 2023, issued under powers conferred by section 128 of the Kerala SGST Act and deemed to have come into force on 31 March 2023.

Deemed withdrawal of GST assessment orders: registered persons may secure withdrawal by filing returns and paying interest and late fees.
Registered persons who did not furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall have those assessment orders deemed to have been withdrawn if they furnish the return by 30 June 2023 and pay interest under section 50(1) and the late fee under section 47; this applies irrespective of any appeal under section 107 and is effective from 31 March 2023.

Aadhaar authentication permitted for designated non-banking reporting entities to enable identity verification under anti-money laundering rules.
The Central Government permits the listed non banking reporting entities to perform Aadhaar authentication for identity verification under section 11A of the Prevention of Money Laundering Act, contingent on compliance with the privacy and security standards of the Aadhaar Act and following consultation with the Unique Identification Authority of India and the Reserve Bank of India.

Input tax credit communication tightened, with revised timelines and conditions for furnishing outward supply details and claiming credit.
The amendment refocuses entitlement and administration of input tax credit by requiring auto generated electronic statements of inward supplies and credit eligibility to recipients, prescribing classes of supplies and supplier conditions that may restrict credit, and imposing conditions on furnishing outward supply details including disallowance where prior periods remain unfurnished. It deletes earlier matching provisions, clarifies reversal and re availment of credit where supplier tax remains unpaid, permits the Government to cap electronic credit ledger usage, and substitutes retrospective interest rules for wrongful credit use.

Exchange rate determination: revised customs conversion rates set for specified foreign currencies, affecting import and export valuation.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, supersedes the earlier notification and prescribes specified conversion rates for listed foreign currencies into Indian rupees for customs purposes, assigning separate rates for imported and export goods as set out in Schedule I and Schedule II, effective from the stated date and preserving actions taken under the prior notification.

Countervailing duty on saturated fatty alcohols imposed for subsidized imports with producer- and origin-specific rates and a fixed-term levy.
Imposition of Countervailing duty on saturated fatty alcohols (C10-C18 and blends) from Indonesia, Malaysia and Thailand, applying producer- and origin-specific ad valorem rates on CIF value. The notification specifies that certain duties are reduced by applicable anti-dumping duties while others are imposed in addition to anti-dumping duties, and requires calculation using the prescribed rate of exchange and customs valuation dates. The duty is payable in Indian currency for a fixed five-year period unless earlier revoked, superseded or amended.