https://www.taxtmi.com/article/detailed?id=11292 Notifications issued 31 March 2023 provide limited rectification windows and procedural reliefs: specified composition taxpayers may obtain partial or full late fee waiver for historic GSTR 4 non filings if they file within the relief window in 2023; cancelled registrations (under section 29(2)(b)/(c)) cancelled on or before 31 December 2022 may seek revocation under a special procedure by a stated cut off after furnishing outstanding returns and paying dues; Rule 8(4A) was amended to mandate Aadhaar authentication and, where risk parameters dictate, biometric verification and in person document checks; assessment orders against non filers may be deemed withdrawn if returns plus interest and late fee are filed by the specified date; limited late fee waivers and extensions for issuance of recovery orders for certain past years were also notified. en-us Fri, 07 Apr 2023 09:42:22 +0530 Fri, 07 Apr 2023 09:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11292 Notifications issued 31 March 2023 provide limited rectification windows and procedural reliefs: specified composition taxpayers may obtain partial or full late fee waiver for historic GSTR 4 non filings if they file within the relief window in 2023; cancelled registrations (under section 29(2)(b)/(c)) cancelled on or before 31 December 2022 may seek revocation under a special procedure by a stated cut off after furnishing outstanding returns and paying dues; Rule 8(4A) was amended to mandate Aadhaar authentication and, where risk parameters dictate, biometric verification and in person document checks; assessment orders against non filers may be deemed withdrawn if returns plus interest and late fee are filed by the specified date; limited late fee waivers and extensions for issuance of recovery orders for certain past years were also notified. Articles Goods and Services Tax - GST Fri, 07 Apr 2023 09:42:22 +0530 https://www.taxtmi.com/article/detailed?id=11292