GSTR-1 filing deadline extended for March tax period, granting additional days for specified registered persons to comply.
The notification amends the earlier Gazette notification to extend the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the general return-filing obligation, excluding those under the proviso, for the March 2024 tax period until the twelfth day of April, 2024, and declares the amendment effective from the eleventh day of April, 2024.

Exchange Rate Determination fixes conversion rates for specified foreign currencies for import and export, effective mid April.
Determines the rate of exchange for specified foreign currencies for customs valuation under section 14 of the Customs Act, 1962, superseding Notification No. 27/2024-Customs(N.T.) and fixing distinct import and export conversion rates listed in Schedule I and Schedule II, effective from 19th April, 2024.

Rescission of notification: prior state GST notification rescinded, effective from start of January, with protection for past acts.
The Government of Kerala, acting on the Goods and Services Tax Council's recommendation and under powers conferred by the State GST Act, rescinds the earlier notification published as S.R.O. No.968/2023, while preserving the legal effect of actions taken or omissions before rescission; the rescission is declared to operate from the first day of January 2024.

Public Tech Platform for Frictionless Credit: consent-based information sharing enabled for GST common portal to support credit ecosystems.
Notification designates Public Tech Platform for Frictionless Credit as the authorised system for consent-based information sharing by the common portal under Section 158A(2) of the Kerala State Goods and Services Tax Act, 2017. The platform is defined as an enterprise-grade open architecture IT platform intended to enable access to information from various data sources, convergence of financial and data service providers, and interoperable data exchange via a standard protocol-driven architecture and an open API framework for credit ecosystem operations.

Foreign investment in space sector: automatic up to defined thresholds, government approval beyond those thresholds; manufacturing allowed automatic.
Substitutes Schedule I entry for the space sector to classify space activities-satellite manufacturing and operation, satellite data products, ground and user segments, launch vehicles and spaceports, and component manufacturing-and prescribes which investments are on the automatic route and which require government approval beyond specified thresholds; manufacturing of components is on the automatic route. Investee entities must follow sectoral guidelines issued by the space authority. Detailed definitions of the covered activities are provided.

Effective-date substitution under Tamil Nadu GST shifts the prescribed commencement date while retaining retrospective operation from April.
Tamil Nadu substitutes the prescribed date in paragraph 4 of the relevant Commercial Taxes and Registration Department notification from 1 April 2024 to 15 May 2024. The amendment is deemed effective from 1 April 2024, giving the substituted date retrospective operation from that date.

Extension of GSTR-1 filing deadline for outward supplies provides additional time for affected registered persons.
An amendment inserts a proviso extending the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the main return provision, excluding those governed by the proviso, for the tax period March, 2024, until the twelfth day of April, 2024; the amendment is deemed effective from the eleventh day of April, 2024.

Packing machine registration requirement: manufacturers must electronically register machines and file monthly production and engineer certificates.
The notification mandates electronic registration and reporting of packing machines for specified pan masala and tobacco manufacturers via FORM GST SRM-I, generation of unique machine registration numbers, prompt reporting of installations, amendments and disposals, and upload of Chartered Engineer certificates in FORM GST SRM-III. It further requires a monthly production and inputs statement in FORM GST SRM-II detailing brand wise, machine wise production, power consumption and related data, with particular tables and document uploads specified; these measures apply to listed HSN items and take effect from 1 April 2024.

Rescission of Notification withdraws a prior GST notification, effective retrospectively, while preserving prior actions.
The notification rescinds Notification No. S.O. 261 dated 05 October 2023 under section 148 of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendation. The rescission takes effect from 1st January 2024 and expressly saves actions done or omitted before the rescission.

GSTR-1 filing deadline extended for specified registered persons for the March 2024 tax period.
The time limit for furnishing outward supply details in FORM GSTR-1 is extended for registered persons required to file returns under section 39(1), other than those covered by the proviso to that sub-section, for the tax period March 2024. The extended due date is 12 April 2024, and the amendment is deemed to have come into force from 11 April 2024.

GST implementation timeline extended under the Andhra Pradesh law, shifting the notification date to mid-May 2024.
The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council, amended the notification issued in G.O.Ms. No. 20, Revenue (CT) Department, dated 19.01.2024. The amendment substituted the date in para 4, extending the implementation timeline from 1 April 2024 to 15 May 2024, and the notification was to come into force from 1 April 2024.

Extension of implementation timeline under the Rajasthan GST framework defers notification commencement while preserving earlier force date.
The State Government amends a prior departmental notification by substituting its specified commencement date with a later implementation date for measures under the Rajasthan GST framework, thereby extending the timeline for compliance, while declaring that the amending notification shall come into force from the earlier specified date.

Tariff valuation updated for key imports, revising customs valuation benchmarks for oils, metals, areca nut and precious metals.
The Central Board of Indirect Taxes and Customs substitutes new tables in the principal non tariff notification establishing revised tariff values for specified imports - edible oils (various palm and soybean oil categories), brass scrap, areca nut, and defined forms of gold and silver - to serve as valuation references for customs assessment and related administrative application.

Special Additional Excise Duty on petroleum crude increased; substituted tariff entry takes effect from mid-April under statutory power.
Amends the excise notification to substitute the Table entry for the specified serial number thereby increasing the Special Additional Excise Duty on production of petroleum crude, made under the Central Excise Act and the Finance Act, and effective from 16 April 2024 as a further amendment to the principal notification.

Export permission for onions: additional allocations to Sri Lanka and UAE permitted through NCEL under export quota framework.
The notification permits export of onions under HS code 0703 10 19 to Sri Lanka and the United Arab Emirates through the designated cooperative exporter, authorising additional export quantities and supplementing prior quota notifications, pursuant to powers under the Foreign Trade Act and provisions of the Foreign Trade Policy.

Port restrictions on exports to Maldives limit prohibited or restricted essential commodities to specified customs stations only.
Export of essential commodities classified as prohibited or restricted to the Republic of Maldives during 2024-25 is permitted only through specified customs stations, as a condition under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, and applies to shipments covered by the quota previously notified; the notification also records a subsequent insertion adding an additional port reference.

Amendment to tax notification alters effective date of prior state GST notification, but earlier commencement retained.
Amendment substitutes in paragraph 4 of Notification No. 02/2024-State Tax the words "1st day of April, 2024" with "15th day of May, 2024." The amendment is made under section 148 of the Manipur Goods and Services Tax Act, 2017 on Council recommendations, and the notification declares it shall come into force from the 1st day of April, 2024.

Extension of GSTR-1 filing deadline granted, providing additional time for specified registered persons to furnish outward supplies.
Extension of the deadline for furnishing details of outward supplies in FORM GSTR-1 for the March 2024 tax period for registered persons required to file returns under the ordinary return filing requirement, excluding those covered by the proviso. The amendment inserts a proviso into the earlier departmental notification to prescribe the extended time limit and is declared to have effect from a specified date in April 2024.

GSTR-1 filing deadline extended for March tax period, giving eligible registered taxpayers additional time to furnish outward-supply details.
The time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period March 2024 is extended until the twelfth day of April, 2024 for registered persons required to furnish returns under sub-section (1) of section 39, excluding those required to furnish returns under the proviso to that sub-section; the notification is deemed effective from the eleventh day of April, 2024.

Extension of GSTR-1 filing deadline for specified registered persons, deferring March return submission to April twelfth.
Inserts a proviso to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under subsection (1) of section 39 (excluding those covered by the proviso) for the tax period March 2024, such that the deadline is extended until the twelfth day of April, 2024; the amendment is deemed effective from the eleventh day of April, 2024.