Deemed withdrawal of assessment orders: eligible taxpayers can secure withdrawal by filing the return and paying interest and late fee.
Notification permits deemed withdrawal of certain assessment orders where registered persons who failed to furnish a valid return within thirty days of service furnish the return by the notified final date and pay the statutory interest and late fee; these conditions apply irrespective of whether an appeal against the assessment order was filed or decided.

Late fee waiver for GSTR-4 filings allowing excess fees to be waived and full waiver where state tax is nil.
Amendment inserts a proviso waiving late fee amounts in excess of a small specified sum for registered persons who failed to furnish FORM GSTR-4 for specified earlier periods, provided they file those returns within the window from 1 April 2023 to 30 June 2023; where the total state tax payable in the return is nil, the late fee is fully waived.

Late fee waiver for delayed final GST returns allows relief where returns filed within specified government grace period.
The State Government waives the portion of the late fee under section 47 of the Meghalaya GST Act that exceeds five hundred rupees for registered persons who did not file the final return in FORM GSTR-10 by the due date but who furnish that return within the relief period running from 1 April 2023 to 30 June 2023.

Amendment to notification wording replaces 'provisions of' with 'proviso to', applied retrospectively under GST rules.
Amendment substitutes the words "provisions of" with the words "proviso to" in the earlier State GST notification. The amendment is made under the rulemaking power in the Meghalaya GST Rules, 2017 and is declared to have retrospective effect from the date specified in the instrument.

Revocation of registration cancellation allows late applications if outstanding returns are filed and dues paid; no further extensions.
Registered persons whose registration was cancelled under clause (b) or (c) of section 29(2) and who failed to apply for revocation within section 30's time limit may apply within the notified special window only after furnishing returns up to the effective date of cancellation and paying tax along with any applicable interest, penalty and late fee; no further extension of the filing period is available. Persons whose appeals under section 107 were rejected for time bar under section 30(1) are included.

Late fee waiver for delayed GSTR 4 returns: excess fees waived and full waiver where central tax liability is nil.
A proviso is added waiving late fee amounts in excess of two hundred and fifty rupees and fully waiving late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but file those returns between 1 April 2023 and 30 June 2023.

Extension of limitation period for issuance of GST recovery orders to enable assessment of past financial years.
Extension of the statutory time limit to issue recovery orders for tax not paid or short paid or input tax credit wrongly availed or utilised under the state GST Act; deadlines extended for specified financial years permitting issuance of otherwise time barred recovery orders: 2017-18 to 31 December 2023, 2018-19 to 31 March 2024 and 2019-20 to 30 June 2024.

Late fee waiver for delayed GST returns; specified per-day caps and conditional past-year relief announced.
State Government notification waives the amount of late fee payable for failure to furnish returns under the return-filing provision for 2022-23 onwards to the extent such fee exceeds the per-day amounts and maximum percentage-of-turnover caps specified for two classes of registered persons in the Table; a proviso grants conditional retroactive waiver for certain earlier financial years where returns are filed within the prescribed 2023 window, waiving total late fee exceeding a fixed threshold.

Deemed withdrawal of assessment orders where registered persons file pending returns and pay required interest and late fee.
Notification designates registered persons whose assessment orders issued on or before the cut-off and who failed to furnish a valid return within thirty days of service as eligible for deemed withdrawal if they furnish the outstanding return by the specified compliance date and pay interest under subsection (1) of section 50 and the late fee under section 47, irrespective of any appeal under section 107.

Aadhaar authentication requirement for GST registration mandates biometric and in-person verification before completion of applications.
Amendment makes Aadhaar authentication mandatory for applicants who opt for it, stating the submission date is the date of Aadhaar authentication or fifteen days from Part-B submission, whichever is earlier. Applicants identified via portal data analysis and risk parameters must complete biometric-based Aadhaar authentication, have a photograph taken, and present original documents for verification at designated Facilitation Centres; registration is deemed complete only after these verification steps are finished.

Authority for Advance Ruling reconstitution under Rule 103; specified state and central Joint Commissioners appointed to the panel.
Reconstitution of the Authority for Advance Ruling under Rule 103 of the Meghalaya GST Rules, 2017 is notified, superseding the prior notification; the panel's membership is declared to include the Joint Commissioner, Central Goods and Services Tax, CCO Guwahati and the Joint Commissioner, Office of the Commissioner of Taxes, Meghalaya, Shillong, with their official contact emails, issued by the Commissioner & Secretary, Excise, Registration, Taxation & Stamps Department.

Limitation extension for tax recovery proceedings permits delayed section 73 orders for unpaid tax and wrongly availed input tax credit.
Section 168A of the Arunachal Pradesh Goods and Services Tax Act, 2017 extends the limitation period for issuing orders under section 73(9) concerning tax unpaid or short paid, or input tax credit wrongly availed or utilised. Orders may be issued until 31 December 2023 for financial year 2017-18, 31 March 2024 for financial year 2018-19, and 30 June 2024 for financial year 2019-20.

GSTR-10 late-fee waiver grants non-filers limited amnesty for final returns filed within the prescribed period.
Late-fee amnesty applies to registered persons who failed to furnish the final return in FORM GSTR-10 by its due date, subject to filing the return from 1 April 2023 through 30 June 2023. The late fee payable for eligible delayed final returns is capped at five hundred rupees, with the amount exceeding that limit waived. Eligibility depends on furnishing FORM GSTR-10 within the specified amnesty period.

GSTR-9 late-fee rationalisation caps delayed annual return fees and provides limited waiver for specified past non-filers.
Late fees for delayed furnishing of the annual return in Form GSTR-9 for financial year 2022-23 onwards are waived to the extent they exceed prescribed daily rates and turnover-linked caps. For annual returns for financial years 2017-18 to 2021-22 that remained unfurnished by their due dates, late fees are waived to the extent they exceed ten thousand rupees where the return is furnished between 1 April 2023 and 30 June 2023.

Country-wise quantitative restrictions on isopropyl alcohol imports imposed for one year, subject to DGFT registration and quarterly monitoring.
Country-wise quantitative restrictions on imports of Isopropyl Alcohol (IPA) are imposed for one year, effective from 01.04.2023, subject to a valid Registration Certificate issued by the DGFT. Specific quarterly country allocations are notified, imports must be via EDI ports for electronic monitoring, QR will be monitored quarterly, unutilised quantities may be added to the next quarter and excess utilisation deducted from the following quarter, and residual quantities may be made available to countries that exhaust their allocations. The regime is subject to government review and further modalities.

Deemed withdrawal of non-filing assessments applies when pending returns are furnished with applicable interest and late fee by deadline.
Assessment orders for failure to furnish a valid return within thirty days of service, issued on or before 28 February 2023, are deemed withdrawn where the registered person furnishes the pending return by 30 June 2023. The return must be accompanied by payment of applicable interest and late fee. This mechanism applies irrespective of whether an appeal against the assessment order was filed or decided.

Notification Amendment: substitution of "proviso to" clarifies application and applies retrospectively to prior notification.
Amendment replaces the words "provisions of" with "proviso to" in Notification No. 27/2022 - State Tax. The State Government, invoking rule 8 authority of the Arunachal Pradesh GST Rules, 2017 on Council recommendation, declares the amendment retrospective and deems it to have come into force from 26th December, 2022 as published in the official Gazette.

Aadhaar-based authentication for GST registration updated, requiring biometric verification and document checks at facilitation centres.
The amendment makes Aadhaar-based authentication the determinative event for the application date when opted for, and requires biometric Aadhaar authentication, applicant photography, and physical verification of original documents at a Commissioner notified Facilitation Centre before the GST registration application is deemed complete.

Revocation of cancelled GST registration permits eligible persons to apply within the special window after clearing returns and dues.
Special procedure for revocation of cancelled GST registration permits eligible registered persons to apply up to 30 June 2023 where the statutory application period was missed. The application may be filed only after all returns due up to the cancellation date are furnished and all related tax, interest, penalty and late fee are paid. No further extension is available. Persons whose appeals were rejected solely for delay in seeking revocation are included.

Courier regulation amendment increases declared value threshold and removes a proviso, altering declaration processing rules.
Amendment to regulation 2(2) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations deletes the proviso to clause (b) and substitutes the punctuation with a semicolon, and replaces the words in clause (c)(ii) to increase the declared value threshold at both occurrences, with effect from 1 April 2023.