GST registration revocation received a special filing window, subject to pending return filing and payment of statutory dues.
Revocation of cancelled GST registration was available under a special procedure for eligible registered persons who had not applied within the prescribed period. An application could be made up to 30 June 2023 only after all returns due up to the effective cancellation date were furnished and all related tax, interest, penalty and late fee were paid. No further extension was available. The procedure also covered persons whose appeals were rejected solely because the revocation application was not filed within time.

Late fee waiver for GSTR-4 returns: excess fees waived and full waiver if state tax payable is nil.
The notification inserts a proviso allowing waiver of late fee exceeding two hundred and fifty rupees and full waiver where total state tax in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 by the due date but furnish the return between 1 April 2023 and 30 June 2023.

Anti-dumping duty on vinyl tiles from specified Asian origins imposed; collected under customs exchange rate rules.
The Central Government imposes anti-dumping duty on "Vinyl Tiles other than in roll or sheet form" (heading 3918) originating in or exported from China PR, Taiwan and Vietnam, following findings of dumping and injury to domestic industry. Producer- and exporter-specific duties are set in US dollars per square meter as specified in the notification's Table; the duty applies for five years, is payable in Indian currency, and the rate of exchange for conversion shall be that specified in Department of Revenue notifications with the relevant date being the bill of entry presentation date.

Special Additional Excise Duty change: exports of petrol and diesel now exempt under amended notification.
Notification No. 19/2023-Central Excise amends notification No. 04/2022 by substituting the entry in column (4) against S. No. 2 with Rs. Nil per litre, thereby prescribing a nil Special Additional Excise Duty for the specified export item(s); the amendment is made under powers conferred by the Central Excise Act and the Finance Act and comes into force on the nineteenth of April, two thousand twenty-three.

Special Additional Excise Duty increased on crude production and ATF export, amending prior notification and effective shortly.
Amendment increases the Special Additional Excise Duty entry in the Table of Notification No. 18/2022 Central Excise for production of petroleum crude and export of aviation turbine fuel by substituting the entry in column (4) against the relevant serial number, with the amendment to take effect from the commencement date specified in the notification.

Waiver of Interest: Customs portal failures permit interest relief where payment initiation failed due to system inability.
The Board waives interest arising from Common Portal and bank interface technical failures that caused rejection of duty payments initiated from the electronic cash ledger; waiver covers Bills of Entry where payment initiation was made as prescribed but failed and could not be re initiated, and continues until three days after DG Systems certifies removal of the system inability, subject to payment within three days of that certification, an importer undertaking not to pass on interest, and refund governance under the Customs Act.

Companies removal of names now requires Form STK-2 with a Rs. 10,000 fee and centralised processing by C PACE.
An application for removal of a company's name must be filed in Form STK-2 with a fee of ten thousand rupees; the Registrar, Centre for Processing Accelerated Corporate Exit (C PACE) is designated as the Registrar of Companies with nationwide functional jurisdiction to process and dispose of STK-2 applications. The amendment also substitutes Forms STK-2, STK-6 (public notice with grounds and 30 day objection period) and STK-7 (notice of striking off and dissolution with annexure), and specifies required attachments, declarations, professional certificates and member consent thresholds for STK-2 filings.

Specified incomes added to notification: profit on asset sale, vehicle personal charges, tax-refund interest, and government securities interest.
Central Government amends Notification No. 34/2020 by inserting clauses (m)-(p) in Paragraph 1 after clause (l), deemed effective from 23rd June, 2020, adding: profit on sale of fixed assets; charges collected for personal use of office vehicle by employees; interest on income tax refund; and interest earned on government securities. The amending instrument is Notification No. 22/2023 dated 17th April, 2023 and includes a certification that retrospective effect does not adversely affect any person.

Extension of limitation for recovery of unpaid tax and wrongly availed input tax credit allowing time for past financial years.
The State, on GST Council recommendation and under section 168A, extends the limitation in sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73 to permit recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised for specified past financial years, by partially modifying earlier Finance Department notifications to provide revised cut-off dates for issuance of such recovery orders.

Late fee waiver for final GST returns grants relief to registered persons filing delayed final returns within relief window.
The State notification waives the portion of 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 that return during the specified relief period, exercising the State's statutory powers and following the Goods and Services Tax Council's recommendation.

Late fee waiver for annual GST returns caps penalties and offers amnesty for prior non-filers who regularise filings.
The State has prescribed a waiver of late fees for GSTR-9 returns for 2022-23 onwards by eliminating any late-fee amount under section 47 that exceeds the stated daily rates and turnover-linked maximum caps for two turnover classes when returns under section 44 are filed late; additionally, an amnesty allows waiver of late fees exceeding a specified threshold for returns for 2017-18 through 2021-22 if filed between 1 April 2023 and 30 June 2023.

Deemed withdrawal of GST assessment orders: filing the required return and paying interest and late fee secures withdrawal.
Registered persons who failed to furnish a valid return within thirty days of service of an assessment order issued on or before 28 February 2023 shall be deemed to have their assessment order withdrawn if they furnish the required return by 30 June 2023 and pay the interest and late fee prescribed under the Act; this applies regardless of whether an appeal against the assessment order has been filed or decided.

Extension for revocation applications permits applicants to seek reinstatement upon filing due returns and paying outstanding dues by deadline.
Registered persons whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who failed to apply within the statutory period may apply for revocation of cancellation up to the 30th day of June, 2023, only after furnishing returns due up to the effective date of cancellation and paying any tax due under those returns along with applicable interest, penalty and late fee; no further extension is available. The extension also covers those whose appeals under section 107 were rejected for failure to meet the time limit in subsection (1) of section 30.

Late fee waiver for GSTR-4 non-filers: excess fees waived and full waiver where state tax is nil if filed within the window.
Amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fees where total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but furnish those returns during the prescribed filing window in 2023, under the Odisha Goods and Services Tax Act, 2017.

Fixation of tariff value: updated import valuation rates fixed for edible oils, metals, areca nut, gold and silver.
The Central Board of Indirect Taxes and Customs, under the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to fix specified tariff values for listed imports - including edible oils, brass scrap, areca nuts, and specified forms of gold and silver - and updates the import valuation benchmarks effective from the stated commencement date.

Corrigendum to Finance Act corrects typographical errors in statutory text, clarifying wording across multiple provisions.
Corrigendum to the Finance Act, 2023 issues targeted textual corrections to replace typographical errors, punctuation and spacing mistakes, and an incorrect subsection numbering, thereby ensuring the Gazette publication accurately reflects the intended legislative wording without altering substantive legal provisions.

Limitation extension for issuance of tax recovery orders under GST extended for specified financial years.
Under the State power to extend limitation, the time limit in sub section (10) for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised is extended: for 2017 18 to 31 December 2023, for 2018 19 to 31 March 2024, and for 2019 20 to 30 June 2024; the notification is effective from 31 March 2023.

Late fee waiver for GSTR-10 non-filers permits relief for returns filed within the specified relief window.
Waives the late fee portion exceeding five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but who furnish that return between 1 April 2023 and 30 June 2023, effective retrospectively from 31 March 2023 under statutory executive authority.

Late fee waiver for GSTR-9 non-filers: capped per-day charges and excess fee relief for delayed past returns.
Waiver of specified late fees for failure to furnish the annual return under section 44 for 2022-23 onwards: two turnover-based classes receive differential per day late fee rates with an upper cap calculated at 0.02% of turnover in the State; the waiver applies only to late fee amounts in excess of those specified caps. Transitional relief for 2017-18 through 2021-22 returns filed between 1 April and 30 June 2023 waives the portion of late fee exceeding ten thousand rupees. The notification is effective from 31 March 2023.

Deemed withdrawal of assessment orders enables late GST return filing upon payment of interest and late fee.
Registered persons assessed under subsection (1) of section 62 who failed to furnish a valid return within thirty days from service of an assessment order issued on or before the cutoff may have the assessment order deemed to have been withdrawn if they furnish the return by the notified final date and accompany it with payment of the interest due for late payment and the late fee payable.