https://www.taxtmi.com/article/detailed?id=11302 A set of notifications prescribes time-bound filing windows and conditional late-fee waivers for specified classes of registered persons, establishes turnover-linked daily and aggregate late-fee caps, and sets special waiver thresholds for historical and final returns filed within the transitional window. Concurrently, the rules amend Aadhaar-based registration authentication by differentiating simple Aadhaar authentication from biometric-plus-photograph processes and requiring biometric authentication for applicants identified via data analysis or risk parameters, while providing limited-state applicability. Extensions are also provided for revocation of cancelled registrations and for issuance of recovery orders for certain past years, subject to specified return filing and payment of interest and late fee. en-us Tue, 11 Apr 2023 09:14:07 +0530 Tue, 11 Apr 2023 09:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11302 A set of notifications prescribes time-bound filing windows and conditional late-fee waivers for specified classes of registered persons, establishes turnover-linked daily and aggregate late-fee caps, and sets special waiver thresholds for historical and final returns filed within the transitional window. Concurrently, the rules amend Aadhaar-based registration authentication by differentiating simple Aadhaar authentication from biometric-plus-photograph processes and requiring biometric authentication for applicants identified via data analysis or risk parameters, while providing limited-state applicability. Extensions are also provided for revocation of cancelled registrations and for issuance of recovery orders for certain past years, subject to specified return filing and payment of interest and late fee. Articles Goods and Services Tax - GST Tue, 11 Apr 2023 09:14:07 +0530 https://www.taxtmi.com/article/detailed?id=11302