Late fee waiver for final GST returns lets persons avoid excess late fees if they file within amnesty period.
Waiver of the portion of late fee under section 47 that exceeds five hundred rupees is granted to registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but file that return during the amnesty period from 1 April to 30 June, 2023, under the powers of section 128 of the Mizoram GST Act.

Late fee rationalisation for annual GST returns reduces per-day penalties and waives excess late fees for eligible filers.
The State waives late fee amounts for returns under section 44 for financial year 2022-23 onwards by capping per-day late fees and overall liability by turnover class: up to five crore turnover-twenty-five rupees per day, maximum 0.02% of state turnover; above five crore up to twenty crore-fifty rupees per day, maximum 0.02% of state turnover. Additionally, for returns due in 2017-18 to 2021-22 filed between 1 April and 30 June 2023, late fee in excess of ten thousand rupees is waived.

Deemed withdrawal of assessment orders permitted when registered persons file the overdue return and pay required interest and late fee.
Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before the specified cutoff shall be deemed to have had those assessment orders withdrawn if they furnish the outstanding return by the notified deadline and pay the interest due for late payment and the late fee; this applies irrespective of whether an appeal against the assessment order was filed or decided.

Extension of time for revocation of cancelled GST registration permits filing after furnishing returns and paying dues before final cutoff.
A special extension permits persons whose registration was cancelled under clause (b) or (c) of section 29 and who failed to apply within section 30's period to apply for revocation until the extended date, provided they furnish all returns due up to the effective cancellation date and pay the tax, interest, penalty and late fee due; no further extensions will be allowed, and persons whose appeals were rejected for time-bar under section 30(1) are included.

Late fee waiver for GSTR-4 non-filers allows capped waiver and full waiver where tax liability is nil upon filing within specified period.
The notification waives late fee liability for registered persons who furnish FORM GSTR-4 for specified quarters and financial years within the prescribed amnesty window: fees in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total state tax payable in the return is nil, subject to filing during the designated period.

Amendment to state GST notification: substitution of designated officer entry replacing the second serial with the named Additional Commissioner.
The notification, issued under statutory powers conferred by the Bihar Goods and Services Tax Act, 2017, substitutes the second serial entry in an earlier State GST notification by replacing it with the designation and name: Shri Pankaj Kumar Sinha, Additional Commissioner of State Tax (Appeal), Central Division, Patna. The amendment cites prior notifications and the departmental file reference and is promulgated by gubernatorial order through the Commissioner State Tax-cum-Secretary.

Late fee waiver for GSTR-4 returns: excess fees waived and full waiver where state tax liability is nil if filed within the amnesty window.
The amendment adds a proviso waiving late fee amounts in excess of two hundred and fifty rupees, and fully waiving late fee where state tax payable is nil, for registered persons who furnish FORM GSTR-4 for specified past quarters and financial years during the period from 1 April 2023 to 30 June 2023; the change is deemed effective from 31 March 2023.

Extension of limitation for GST recovery orders for specified financial years, deadlines now extended by state notification.
The State Government, modifying earlier departmental notifications and acting on the Council's recommendations under the Madhya Pradesh GST Act and the IGST Act, extends the limitation period for issuance of orders for recovery of tax not paid or short paid, or of input tax credit wrongly availed or utilised: for 2017-18 to 31 December 2023; for 2018-19 to 31 March 2024; and for 2019-20 to 30 June 2024, with effect from 31 March 2023.

Waiver of late fee for delayed GSTR-10 filings where returns filed between April and June reduces penalty exposure.
Waives the amount of late fee in excess of five hundred rupees under Section 47 for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023; issued under powers of Section 128 on the Council's recommendation and effective from 31 March 2023.

Late fee waiver for delayed GST returns reduces per-day penalties and caps maximum liability for eligible registered persons.
The State Government waives the late fee under Section 47 for returns under Section 44 for FY 2022-23 onwards, capping excess liability above specified per-day rates: twenty-five rupees per day (turnover up to five crore) and fifty rupees per day (turnover above five crore up to twenty crore), each subject to a maximum of 0.02% of in-State turnover. A proviso grants an amnesty for delayed returns for earlier years filed between 1 April and 30 June 2023, waiving total late fee in excess of ten thousand rupees. The notification is effective from 31 March 2023.

Amnesty for deemed withdrawal of assessment orders: eligible registered persons may file returns and pay interest plus late fee.
Registered persons whose assessment orders under Section 62(1) were served on or before 28 February 2023 and who failed to furnish a valid return within thirty days of service shall be deemed to have been withdrawn if the return is furnished by 30 June 2023 accompanied by payment of interest under Section 50(1) and the late fee under Section 47, irrespective of any appeal; notification effective from 31 March 2023.

Revocation of cancelled GST registration: applications allowed until June 30, 2023 subject to filing returns and payment of dues.
Persons whose GST registration was cancelled under Section 29(2)(b) or (c) on or before December 31, 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to June 30, 2023, provided they furnish all returns due up to the effective date of cancellation and pay tax, interest, penalty and late fee due under those returns; no further extension will be allowed.

Scientific research approval qualifies an institution for tax deduction of research expenditure under section 35 of the Income tax Act.
Central Government approves National Institute of Design, Ahmedabad as a University, College or Other Institution for qualifying expenditure as scientific research under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rules 5C and 5E of the Income tax Rules, 1962, with effect from the date of publication and retrospective applicability certified as not adversely affecting any person.

Export route modification for rice exports to Nepal expands permitted customs station, altering exemption eligibility accordingly.
Amendment replaces the word "Sonauli" with "Sonauli or Nepalgunj Road" in Condition 1 of the Annexure to Notification No. 55/2022-Customs, thereby specifying that exports of certain rice meant for Nepal must be routed through either Sonauli or Nepalgunj Road at the customs station to qualify for the export duty exemption.

Exchange Rate Determination: specified foreign currency conversion rates set for import and export valuation under Customs Act.
The Central Board of Indirect Taxes and Customs, under powers conferred by the Customs Act, determines specified conversion rates of listed foreign currencies into Indian rupees for valuation of imported and export goods, with distinct rates for imports and exports effective from 21st April, 2023, and superseding the earlier notification dated 6th April, 2023, except as to actions already completed; two schedules set unit and per hundred unit rates for the enumerated currencies.

Limitation extension for recovery under GST: issuance deadlines for assessment orders extended for specified fiscal periods.
The notification extends the statutory time limit for issuance of orders for recovery of tax not paid or short paid, and for correction of wrongly availed or utilised input tax credit, by modifying earlier state notifications on the recommendation of the GST Council. It specifies new terminal dates for issuance of assessment orders for particular financial years, thereby extending the period during which the tax authority may complete assessment and recovery proceedings under the state GST Act.

Late fee waiver for final GST return non-filers where return is filed within the amnesty window.
The notification waives the portion of the late fee for the final GST return (GSTR-10) that exceeds five hundred rupees for registered persons who did not furnish the return by the due date but furnish it between the 1st day of April, 2023 and the 30th day of June, 2023, under the enabling power of the Gujarat Goods and Services Tax Act on GST Council recommendations.

Waiver of late fee for annual GST returns: caps introduced and limited amnesty offered to past non-filers.
The Government of Gujarat caps daily late fees for GSTR-9 returns for the 2022-23 year onwards by classifying registered persons by turnover and fixing reduced per-day charges subject to a maximum percentage of in State turnover, thereby replacing higher section 47 exposure with a turnover-linked cap. Additionally, returns for 2017-18 through 2021-22 filed between 1 April and 30 June 2023 receive an amnesty by waiving the portion of section 47 late fees that exceeds a prescribed threshold, promoting regularisation of past non-filers.

Deemed withdrawal of assessment orders requires filing the pending return with statutory interest and late fee to secure withdrawal.
The notification establishes a deemed withdrawal for assessment orders issued on or before the 28th day of February, 2023 covering registered persons who failed to furnish a valid return within thirty days of service, provided they file the outstanding return by the prescribed compliance date and pay the statutory interest and late fee, irrespective of any appeal filed or its disposal.

Aadhaar authentication required for GST registration-biometric verification and document checks at facilitation centres before completion.
Amendment to rule 8(4A) requires applicants (except specified exclusions) opting for Aadhaar authentication to undergo Aadhaar authentication at Part B submission, with the submission date being the date of authentication or fifteen days from Part B submission, whichever is earlier; if identified by portal risk analysis, the process must include biometric Aadhaar authentication, photograph capture of the applicant or notified individuals, and verification of original documents at Commissioner notified Facilitation Centres before the application is deemed complete.