Educational institution classification clarified: government testing bodies treated as institutions for conducting entrance examinations.
The amendment inserts clause (iva) into the Explanation to paragraph 3 of Notification No. SRO-12, clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; the amendment is made under the Jammu and Kashmir GST Act and is deemed effective from 1 March 2023.

Corrigendum to Competition Amendment Act updates statutory nomenclature by replacing the term Explanation with Explanation 1 in the Gazette.
Corrigendum to the Competition (Amendment) Act, 2023 directs that in the Gazette publication the word "Explanation" at page 19, line 39 is to be read as "Explanation 1", effecting a textual correction to the printed enactment.

Amnesty scheme for export obligation defaults: interest on regularisation payable as specified in the public notice upon duty payment.
Where an importer regularises a default in export obligation by paying the duty on goods in accordance with the Public Notice No. 02/2023, the amount of interest payable by the importer shall be payable as specified in that Public Notice.

Exemption to deposits into ECL extended, amending the prior notification to substitute the closing date and continue relief.
The notification amends Notification No. 18/2023-Customs (N.T.) by substituting the date in paragraph 2, replacing the previous deadline with 30th June, 2023, thereby extending the exemption period for deposits into the Electronic Cash Ledger without altering other terms of the principal notification.

Customs deposit exemption extended where automation is absent, postponing the operative date for affected imports and accompanied baggage.
Substitutes the effective date in paragraph 2 of Notification No. 19/2022 Customs (N.T.), postponing the commencement of the deposit exemption for goods at customs stations without a customs automated system and for accompanied baggage or consignments not used for electronic payment, while preserving the exemption's scope.

Excise duty exemption now excludes procurements for wind and solar captive power plants; policy cross references updated.
Amendments to Notification Nos. 22/2003 and 23/2003 revise internal paragraph cross references and update definitions to refer to the current Foreign Trade Policy and Handbook of Procedures. Critically, a new paragraph excludes procurement of goods for setting up, operation and maintenance of wind and solar captive power plants from the excise duty exemption, and obsolete policy period figures are omitted to align terminology and table/annexure references with the updated policy instruments.

GST limitation extension under section 168A expands time for tax recovery orders and wrongful input tax credit proceedings.
Extension of the limitation period under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, for issuance of orders under section 73(9) relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised. The extended time limit applies to proceedings concerning the financial years 2017-18, 2018-19 and 2019-20, with separate last dates specified for each year.

GSTR-10 late fee waiver for non-filers who filed final returns within the specified amnesty period.
Late fee under the Uttar Pradesh GST Act was waived to the extent it exceeded five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but filed it between 1 April 2023 and 30 June 2023. The waiver was issued in exercise of the power to grant amnesty in respect of late fee liability under the Act and was made effective retrospectively from 31 March 2023.

Late fee rationalisation for GST returns brings reduced daily charges and amnesty for past non-filers.
Late fee under section 47 is rationalised for returns under section 44 from financial year 2022-23 onwards, with reduced late fee slabs for registered persons based on turnover and a maximum limit linked to turnover. An amnesty is also provided for non-filers of returns for 2017-18 to 2021-22 if the return is furnished between 1 April 2023 and 30 June 2023, subject to waiver of late fee in excess of ten thousand rupees. The notification takes effect from 31 March 2023.

Amnesty scheme for deemed withdrawal of assessment orders under section 62 on filing return and paying interest, late fee.
Registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before 28 February 2023 under section 62 are covered by a special amnesty scheme. The assessment order is deemed to have been withdrawn if the return is furnished 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 filed or decided under section 107.

Aadhaar authentication for GST registration now includes biometric verification, document checks, and completion rules for risk-flagged applications.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 by substituting rule 8(4A) to prescribe the procedure for applicants who opt for Aadhaar authentication while applying for registration. The date of submission is linked to the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Risk-flagged applications require biometric-based Aadhaar authentication, photographing, and verification of original documents at a notified Facilitation Centre, and the application is complete only after these steps are finished.

Revocation of cancelled GST registration gets a limited extension, subject to filing returns and clearing dues first.
Special procedure is prescribed for registered persons under the Uttar Pradesh Goods and Services Tax Act whose registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who did not apply for revocation within the time under section 30. Such persons may apply for revocation up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee payable on those returns. No further extension is available.

GSTR-4 late fee waiver grants amnesty for non-filers who submit delayed returns within the specified period.
Late fee payable for delayed filing of FORM GSTR-4 under the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who had failed to furnish the return by the due date for the quarters from July 2017 to March 2019 or for the financial years from 2019-20 to 2021-22, provided the return was furnished during the period from 1 April 2023 to 30 June 2023. The waiver operates to the extent that the late fee under section 47 stands waived in excess of two hundred and fifty rupees, and stands fully waived where the total amount of state tax payable in the return is nil.

Limitation period extended for issuance of recovery orders under section 73; Haryana sets new deadlines for affected fiscal years.
The notification amends prior state notifications to extend the limitation period for issuance of recovery orders concerning tax not paid or short paid and input tax credit wrongly availed or utilised. It sets fiscal year-specific extended deadlines: for 2017-18 to 31 December 2023, for 2018-19 to 31 March 2024, and for 2019-20 to 30 June 2024, thereby altering only the time limit for authorities to issue recovery orders.

Late fee waiver for delayed final GST returns permits registered persons to file belated returns within an amnesty window.
The Government has waived the amount 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 furnish that return during the amnesty period from 1 April 2023 to 30 June 2023, exercised under the HGST Act on the recommendation of the Council.

Late fee rationalisation for annual GST returns reduces per day charges and grants limited amnesty for prior non filers.
The notification prescribes reduced per day late fee rates for GSTR 9 filers in two turnover categories-twenty five rupees per day (up to five crore turnover) and fifty rupees per day (more than five up to twenty crore turnover), each subject to a maximum of 0.02% of State turnover-and grants an amnesty waiving late fee in excess of ten thousand rupees for returns for financial years 2017 18 to 2021 22 filed between 1 April 2023 and 30 June 2023.

Deemed withdrawal of assessment orders where registered persons file outstanding returns and pay required interest and late fee promptly.
Specified registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before the cut off shall furnish the return on or before the notified deadline and accompany it with payment of interest due under sub section (1) of section 50 and the late fee payable under section 47, irrespective of whether an appeal was filed or decided against such assessment order.

Revocation window for cancelled GST registrations: limited opportunity subject to filing returns and payment of dues.
The notification permits registered persons whose registration was cancelled under clause (b) or (c) of sub-section (2) of section 29 and who failed to apply within the section 30 period to apply for revocation up to the prescribed extended date, but only after furnishing returns due up to the effective date of cancellation and after payment of tax, interest, penalty and late fee; no further extension is available. The Explanation includes persons whose appeals were rejected for failure to adhere to the time limit.

Late Fee Amnesty for return non-filers allows waiver of excess late fees and full waiver where state tax nil.
Amendment inserts a proviso waiving late fee liability under the Act in excess of a minimal amount, and fully waiving late fee where total State tax payable in FORM GSTR-4 is nil, for registered persons who failed to file specified past returns but furnish those returns within the prescribed compliance window in 2023 for the stated quarterly and financial year periods.

Extension of Limitation: time limits for GST recovery orders extended for specified financial years to set dates.
The notification, issued under the Mizoram GST Act read with relevant GST Acts, partially modifies prior state notifications and extends the limitation period for issuance of orders to recover tax not paid or short paid or input tax credit wrongly availed or utilised, prescribing revised cut-off dates for specified financial years to permit recovery actions within those extended periods.