https://www.taxtmi.com/article/detailed?id=11281 Finance Act, 2023 and CBIC notifications effective 1 April 2023 establish a GST Appellate Tribunal framework, introduce Electronic Cash Ledger phased implementation, amend Aadhaar/biometric authentication (with Gujarat specific biometric facilitation), and prescribe transitional compliance reliefs: capped late fees for GSTR 4 and GSTR 10 within a limited filing window, waiver limits for overdue GSTR 9, a deadline and conditions for revocation of cancelled registrations, a special withdrawal procedure for assessments of non filers conditioned on filing returns and dues, extensions for section 73 orders, and conversion of compensation cess on certain tobacco products to specific rates linked to retail sale price. en-us Wed, 05 Apr 2023 09:01:40 +0530 Wed, 05 Apr 2023 09:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11281 Finance Act, 2023 and CBIC notifications effective 1 April 2023 establish a GST Appellate Tribunal framework, introduce Electronic Cash Ledger phased implementation, amend Aadhaar/biometric authentication (with Gujarat specific biometric facilitation), and prescribe transitional compliance reliefs: capped late fees for GSTR 4 and GSTR 10 within a limited filing window, waiver limits for overdue GSTR 9, a deadline and conditions for revocation of cancelled registrations, a special withdrawal procedure for assessments of non filers conditioned on filing returns and dues, extensions for section 73 orders, and conversion of compensation cess on certain tobacco products to specific rates linked to retail sale price. Articles Goods and Services Tax - GST Wed, 05 Apr 2023 09:01:40 +0530 https://www.taxtmi.com/article/detailed?id=11281