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from service of an assessment order issued on or before the cutoff may have the assessment order deemed to have been withdrawn if they furnish the return by the notified final date and accompany it with payment of the interest due for late payment and the late fee payable.

Revocation of GST registration: limited window to apply after cancellation, subject to filing returns and paying tax, interest and penalties.
Permits persons whose GST registration was cancelled under the statutory cancellation clauses and who failed to apply for revocation within the ordinary time limit to apply for revocation by the specified final date, provided they first furnish all returns due up to the effective date of cancellation and pay any tax due under those returns together with interest, penalty and late fee; no further extension is available, and the class includes those whose appeals were rejected for failure to meet the time limit.

Late fee waiver for GSTR-4 non-filers grants relief where returns filed within amnesty window receive partial or full fee waiver.
Provides a waiver of late fee for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but who furnish those returns within the amnesty window; late fee in excess of two hundred and fifty rupees is waived and fully waived where the total state tax payable in the return is nil.

Waiver of interest on import duty payments from electronic cash ledger extended due to technical integration issues affecting payment processing.
The Board waives interest on import duty payments debited from the electronic cash ledger for an additional short interim period due to sporadic system errors in integrations between customs, ICEGATE and banking systems that impede timely payment accounting. The Order continues and extends the prior waiver and applies the same scope and mechanism as a trade-facilitation measure while technical difficulties are resolved.

Limitation extension under GST for recovery orders and wrongly availed input tax credit across specified tax periods.
Extension of limitation under section 168A of the Tripura State 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 notification extends the time limit under section 73(10) for the specified financial years, including 2017-18, 2018-19, and 2019-20, by partial modification of earlier GST notifications.

Revocation of cancelled GST registration allowed under special procedure; applicants must file due returns and pay outstanding dues to apply.
Registered persons whose registration was cancelled under clause (b) or (c) of section 29(2) on or before 31 December 2022, and who failed to apply for revocation within the period specified in section 30, may apply for revocation up to 30 June 2023 only after furnishing returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension is available, and appeals rejected under section 107 for time-bar are included.

Deemed withdrawal of assessment orders: file outstanding return and pay statutory interest and late fee to secure withdrawal.
Notification permits certain registered persons who failed to file a valid return after service of an assessment order to obtain deemed withdrawal of that assessment by filing the outstanding return within the notified timeline and paying the statutory interest and late fee; eligibility is unaffected by the existence or status of any appeal against the assessment order.

Late fee waiver for delayed annual GST returns: prescribed per-day caps and conditional amnesty for certain delayed filings.
Notification waiving specified components of the statutory late fee for annual GST returns from the 2022-23 financial year onward, by prescribing reduced per day rates and an overall cap tied to a percentage of in state turnover for two turnover classes. It also provides a limited amnesty for earlier non filers who file within a specified 2023 window, waiving the portion of the late fee exceeding a stated threshold.

Late-fee waiver for delayed GSTR-10 filers allows excess late fee to be waived if filed within the specified window.
Waiver of late fee is granted for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnish that return between 1 April 2023 and 30 June 2023; the Government waives the amount of late fee that exceeds a fixed threshold for such filers under the Tripura Goods and Services Tax Act.

Late fee waiver for GSTR-4 non-filers: excess fees waived and full waiver if central tax payable is nil.
The notification waives the amount of late fee payable under section 47 in excess of two hundred and fifty rupees and fully waives late fee where the total central tax payable in the return is nil for registered persons who furnish FORM GSTR 4 for the specified quarters and financial years between 1 April 2023 and 30 June 2023.

Export duty exemption for seed-quality paddy introduced by tariff reclassification, making such rice duty-free for export.
Amendment to the customs exemption schedule substitutes a tariff entry and inserts a new entry granting an export duty exemption for Rice in the husk (paddy or rough) of seed quality under tariff classification 1006 10 10, specifying Nil export duty and thereby altering duty liability for the specified rice variety.

Customs notification amendment removes the specific authorization for cargo handling at the Desur inland container depot.
The Central Board of Indirect Taxes and Customs has issued an administrative amendment omitting item (iii) in column (3) and the corresponding column (4) entry in the Table against the serial number for the State of Karnataka, thereby removing the provision authorising unloading of imported goods and loading of export goods at the Inland Container Depot in Desur, District Belgaum from the principal customs notification.

Cost Inflation Index revision affects capital gains indexation; the updated index applies from the assessment year beginning after April first.
Amendment adds a new table entry inserting the Cost Inflation Index value of 348 for Financial Year 2023-24 by exercising powers under clause (v) of the Explanation to section 48 of the Income-tax Act, 1961; the amendment takes effect from 1 April and applies to the corresponding assessment year and subsequent assessment years.

Exemption under section 10(46): specified CBSE receipts exempted subject to non-commercial activity, unchanged income nature and return filing.
Notification under clause (46) of section 10 designates the Central Board of Secondary Education, Delhi, as a notified board exempting specified income comprising examination fees; affiliation fees; sale of textbooks and publications; registration, sports, training and other academic receipts; receipts from projects/programmes; interest on income tax refunds; and interest on those receipts, subject to non-engagement in commercial activity, unchanged nature of activities and specified income, and filing of return as prescribed.

Exemption under section 10(46): specified CBSE receipts exempt subject to non commerciality, unchanged activities and prescribed return filing.
Notification under clause (46) of section 10 exempts specified CBSE incomes: examination fees; affiliation fees; sale of textbooks/publications; registration, sports, training and other academic receipts; receipts from CBSE projects/programmes; interest on income tax refunds; and interest on those receipts. Exemption is subject to conditions: no commercial activity, unchanged nature of activities and specified incomes across financial years, and filing returns under clause (g) of sub section (4C) of section 139. The notification is retrospective to financial year 2013-2014.

Exemption from specified income: notification grants tax exemption subject to non commerciality and return filing conditions.
Notification under clause (46) of section 10 notifies Greater Noida Industrial Development Authority as entitled to exemption for specified incomes: receipts from disposal of land, buildings and other properties; rents, fees and charges from such disposals; interest/penalties on deferred payments from allottees; water, sewerage and municipal charges from allottees; and interest on these receipts. The exemption is conditional on no engagement in commercial activity, unchanged nature of activities and income across the financial years, and filing returns under clause (g) of section 139(4C); applied for FY2020-2021 to 2022-2023.

Extension of limitation for GST recovery orders extends issuance deadlines for specified past financial years.
The State amended prior notifications to extend the limitation period for issuance of recovery orders to recover tax not paid or short paid and for adjustment of input tax credit wrongly availed or utilised, specifying separate extended deadlines for three distinct financial years and thereby preserving the authority to initiate recovery proceedings within the newly prescribed timeframes.

Late fee waiver for delayed final GST returns: excess charges above threshold waived for returns filed within specified filing window.
The Governor, on the Council's recommendations and under statutory power, waives the portion of the late fee under section 47 exceeding five hundred rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish that final return between 1 April 2023 and 30 June 2023.

Late fee waiver for GST returns: specified per-day caps for turnover classes and conditional excess waiver for delayed filings.
Waiver of late fee for returns under section 44 for financial year 2022-23 onwards fixes per-day late fee by turnover class, each subject to a maximum cap calculated as a percentage of turnover in the State or Union territory; a proviso waives late fee in excess of a specified threshold for returns for certain earlier financial years if filed between 1 April 2023 and 30 June 2023.

Deemed withdrawal of assessment orders conditional on filing delayed returns and payment of interest and late fee.
Notification deems assessment orders withdrawn for registered persons who failed to file a valid return within thirty days of service of an assessment order issued on or before the cutoff, provided they file the return by the final date and pay the statutory interest and late fee; these payments are required irrespective of any appeal status.