Designation correction: replace 'Dy. Secy' with 'Under Secy' in Central Excise notification on export duty.
Corrigendum to Notification No. 17/2023-Central Excise directs that, in the English version of G.S.R. 268(E) dated 3rd April 2023, at page 3 line 19, the designation "Dy. Secy" be read as "Under Secy"; issued as G.S.R. 273(E) dated 5th April 2023 with reference F. No. 354/15/2022-TRU and signed by Nitish Karnatak as Under Secy.

Corrigendum correcting designation in Central Excise notification: 'Dy. Secy' replaced by 'Under Secy' in English text.
Corrigendum to a Central Excise notification on Special Additional Excise Duty for Petroleum Crude and Aviation Turbine Fuel replaces the English-version designation "Dy. Secy" with "Under Secy" in the published Gazette notification, amending Notification No. 16/2023-Central Excise as reflected in G.S.R. 272(E).

Limitation period extension for issuance of recovery orders under GST Section 73 extended for specified past financial years.
The Government, invoking powers under section 168A, extends the time limit in sub section (10) of section 73 for issuance of orders under sub section (9) to enable recovery of tax not paid or short paid and recovery of wrongly availed or utilised input tax credit for specified financial years; the notification modifies earlier departmental notifications and is deemed effective from the stated commencement date.

Late fee waiver for delayed final GST returns allows relief where Form GSTR-10 is filed within the specified April-June period.
Waiver of late fee for registrants who fail to furnish FORM GSTR-10 by the due date but file within the specified window; waiver applies to the portion of the late fee exceeding five hundred rupees and is deemed effective from the stated retroactive date.

Late fee waiver for GST returns: capped daily penalties by turnover class and excess relief for prior-year filings.
The Government waives part of the late fee payable under the Act for returns to be furnished for 2022-23 onwards by specified classes of registered persons by prescribing daily late fee rates and a maximum cap tied to turnover in the State or Union territory for each class; additionally, for returns of certain earlier financial years filed within a limited period in 2023, the waiver covers the amount of late fee in excess of a prescribed threshold. The notification is effective from the last day of the 2022-23 financial year.

Deemed withdrawal of assessment orders available where return filed and interest plus late fee paid under amnesty terms.
Registered persons who failed to furnish a valid return within thirty days from service of assessment orders issued on or before 28 February 2023 shall be treated as classes for whom those assessment orders are deemed withdrawn if they furnish the return by 30 June 2023 and pay the interest owing under the Act and the late fee, irrespective of whether an appeal was filed or decided against the assessment order.

Revocation of registration cancellation: limited late application window conditioned on return filing and payment of due tax and charges.
Registered persons whose registrations were cancelled under clause (b) or (c) of sub section (2) of section 29 and who failed to apply within the original time limit may apply for revocation up to a prescribed final date, only after furnishing returns up to the effective cancellation date and paying tax, interest, penalty and late fee; no further extension will be available.

Late fee waiver for delayed GSTR-4 filers: excess fees waived and full waiver where state tax payable is nil.
An amendment provides that the late fee payable under section 47 is waived in excess of two hundred and fifty rupees, and fully waived where the total amount of State tax payable in the return is nil, for registered persons who failed to furnish returns in FORM GSTR-4 for specified periods, if such returns are furnished between 1 April 2023 and 30 June 2023.

Correction to prescribed GST form: replacement of FORM GST ITC-03 with FORM GST DRC-03 in state notification.
The corrigendum amends Notification No. 3/2019-State Tax (Rate) by replacing references to FORM GST ITC-03 with FORM GST DRC-03 at two specified lines in the published Gazette entry; the change is a textual correction and does not modify other substantive provisions.

E-way bill exemption for road testing permits vehicle movement without supply, subject to bonds, challans, records and monthly reporting.
E-way bill exemption is granted for motor vehicles transported solely for road testing, where movement is other than by way of supply. The taxpayer must execute adequate bond, move vehicles under a prescribed delivery challan and trade plate, maintain dispatch-and-return records, and submit electronic monthly accounts. Where vehicle value exceeds bond coverage, a differential bond is required before removal. The taxpayer remains accountable for goods moved without an e-way bill, and breach of conditions may result in withdrawal of permission.

Exemption for customs duty expanded to include Gemological Science International Pvt. Ltd. as a specified laboratory for diamond imports.
The specified-agency list under Notification No. 40/2015-Customs is amended to add Gemological Science International Pvt. Ltd., Mumbai, Maharashtra, thereby extending the customs duty exemption for imports of cut and polished diamonds to that laboratory by insertion of a new serial entry in the Table.

Special Additional Excise Duty revised for diesel export, reducing the per litre charge and altering the prior tariff entry.
The Central Government has amended notification No. 04/2022-Central Excise to substitute the entry in the tariff table at the specified serial number, replacing the previous column (4) entry with a revised per litre rate of Special Additional Excise Duty for the relevant export product; the amendment is effective from the stated operative date and cites the enabling statutory provisions and administrative particulars.

Special Additional Excise Duty set to nil for production of petroleum crude, altering excise tariff obligations.
Notification No. 16/2023 Central Excise amends Notification No. 18/2022 Central Excise by substituting, against the relevant table entry, the column (4) entry with "Rs. Nil per tonne", thereby setting the Special Additional Excise Duty on production of petroleum crude to nil; the amendment is notified to take effect from the operative date specified in the notification.

Extension of limitation period under section 168A: time limit for issuance of recovery orders for specified fiscal years extended.
The State Government, on the Council's recommendation and by partial modification of earlier notifications, extends the time limit under 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 recovery of input tax credit wrongly availed or utilised for specified past financial years, prescribing distinct extended cutoff dates for each affected year.

Late fee waiver for final GST returns lets taxpayers file delayed GSTR-10 within a specified window without excess late fee.
The State Government waives the amount of late fee in excess of five hundred rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 1 April 2023 and 30 June 2023, providing a limited amnesty while preserving the obligation to file and to pay any late fee up to the specified threshold.

Late fee rationalisation for annual GST returns: daily caps by turnover class and excess late fees waived under limited amnesty.
Notification prescribes capped per-day late fees and an upper cap tied to in-state turnover for two turnover-based classes of registered persons filing annual GST returns (GSTR-9). It also grants an amnesty waiving late fee amounts exceeding a specified threshold for eligible non-filers of certain earlier financial years who file within a limited filing window, under the State's statutory waiver authority.

Deemed withdrawal of assessment orders if registered persons file outstanding return and pay interest and late fee within notified deadline.
Notification deems certain assessment orders under section 62 withdrawn for registered persons who failed to furnish a valid return within thirty days of service, provided they furnish the return within the notified extended period and pay interest under section 50(1) and the late fee under section 47; availability is irrespective of any appeal filed or its disposal.

Aadhaar authentication for GST registration: biometric verification and document checks required for risk-flagged applicants to complete registration.
Rule 8(4A) is amended to require Aadhaar authentication for GST registration applicants who opt for it, making the date of submission the Aadhaar authentication date or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Applicants flagged by portal data analysis and risk parameters must undergo biometric Aadhaar authentication, photograph capture, and original document verification at a Facilitation Centre; applications are complete only after these biometric and document verification steps are completed.

Extension of revocation window: cancelled registrants may apply if they file outstanding returns and pay dues.
Registered persons whose registrations were cancelled under specified clauses on or before 31 December 2022 may apply for revocation up to 30 June 2023, provided they first furnish all returns due up to the effective date of cancellation and pay any tax, interest, penalty and late fee due under those returns; no further extension for filing such revocation applications will be available, and those whose appeals were rejected for failure to meet the original time limit are included.

Late fee waiver for delayed GSTR 4 filings during the amnesty window; excess fees waived and full waiver if state tax is nil.
The amendment waives specified portions of the late fee under section 47 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 who furnish those returns between 1 April 2023 and 30 June 2023; amounts in excess of a baseline late fee are waived and the late fee is fully waived where the total state tax payable in the return is nil.