Producer name change updates anti dumping notification to reflect new producer identity in the duty table.
The Central Government has amended the existing anti dumping duty notification to substitute the producer name in the duty table, replacing "M/s Mitsui Phenols Singapore Pte. Ltd." with "M/s INEOS Phenol Singapore Pte. Ltd.", pursuant to a request by the new name holder and the designated authority's recommendation, without altering the scope or rates of the previously imposed duties.

Packing machine disclosure requirements govern manufacturers of specified pan masala and tobacco products under a special GST procedure.
Special procedure is prescribed for registered persons manufacturing specified pan masala and tobacco products, requiring electronic disclosure of packing machine details in FORM GST SRM-1, monthly submission in FORM GST SRM-II, and a Chartered Engineer certificate in FORM GST SRM-III. The procedure covers existing, newly added, amended and disposed machines, declared production capacity information furnished to other departments, inputs used, production, and power consumption. The Schedule identifies the covered goods by tariff classification and the notification defines the expression brand name for its application.

Corporate guarantee valuation and GST form updates shape Uttar Pradesh's latest amendments to the GST rules.
The Uttar Pradesh Goods and Services Tax (Sixty-third Amendment) Rules, 2024 amend the Uttar Pradesh GST Rules, 2017 with retrospective effect from 26 October 2023. The amendments include a valuation rule for corporate guarantee services supplied by a related person, changes from "order" to "intimation" in Rule 142, and a time limit for cessation of an order under Rule 159. The forms are also updated to include One Person Company, revise cancellation orders, amend GSTR-8 tables, expand PCT-01 enrolment qualifications, and modify DRC-22.

Special appeal procedure under GST allows delayed taxpayers to file appeals subject to payment conditions and limited eligibility.
Special procedure is prescribed for taxable persons who could not file an appeal against an order passed by the proper officer on or before 31 March 2023 under sections 73 or 74 of the Uttarakhand Goods and Services Tax Act, 2017, and for persons whose appeals were rejected solely because they were filed beyond limitation. The affected person must file the appeal in Form GST APL-01 under section 107 on or before 31 January 2024, subject to payment of the admitted liability and 12.5 per cent of the remaining disputed tax, with at least 20 per cent paid through the Electronic Cash Ledger.

GST rule amendments revise valuation of corporate guarantee services, registration forms, practitioner enrolment, and cancellation procedures.
The Uttarakhand GST Rules are amended to prescribe the valuation of related-person corporate guarantee services, revise the terminology in rule 142, and limit the duration of specified orders under rule 159. The amendments also update registration and cancellation forms, including insertion of One Person Company in Form GST REG-01 and substitution of Form GST REG-08 for cancellation of registration as tax deductor or tax collector at source. Further changes modify Form GSTR-8, expand enrolment categories in Form GST PCT-01, and provide for cessation of Form GST DRC-22 on issuance of Form GST DRC-23 or after one year, whichever is earlier.

Refund of input tax credit for imitation zari thread or yarn made from metallised polyester or plastic film is expanded under the GST refund notification.
Refund of input tax credit under the Uttarakhand Goods and Services Tax Act, 2017 was expanded by inserting a new entry for imitation zari thread or yarn made out of metallised polyester film/plastic film under tariff heading 5605. The explanation limits this entry to refund of input tax credit only on polyester film/plastic film, and the amendment was made effective from 20 October 2023.

GST notification amendment narrows the covered government entities and applies retrospectively from 20 October 2023.
The Uttarakhand Government amended its GST notification by substituting the entry against serial number 6, column (4), to cover the Central Government excluding the Ministry of Railways, State Government, Union territory, or local authority. The amendment is deemed effective from 20 October 2023.

Millet flour exemption amended for specified powder preparations, with retrospective effect from October 2023.
The Uttarakhand Goods and Services Tax exemption notification is further amended by inserting a new Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled. The amendment operates retrospectively from 20 October 2023 and applies to the specified millet flour preparation under the amended exemption entry.

Omnibus passenger transport enters the GST reverse charge framework with a separate e-commerce based exclusion for companies.
Transportation of passengers by omnibus is brought within the GST reverse charge framework through an amendment to the Uttarakhand notification issued under section 9(5) of the Uttarakhand Goods and Services Tax Act, 2017. The amendment excludes omnibus from the earlier motor vehicle entry, inserts a separate entry for omnibus passenger transport services supplied through an electronic commerce operator, and limits that entry where the supplier is a company. "Company" is defined by reference to the Companies Act, 2013, and the notification operates retrospectively from 20 October 2023.

Construction of complex for sale under GST is amended to cover land value cases with a completion certificate exception.
The Uttarakhand State Government amends an earlier GST notification under section 54(3) of the Uttarakhand Goods and Services Tax Act, 2017, to specify construction of a complex, building or part thereof intended for sale, where the amount charged includes the value of land or undivided share of land. The amendment retains the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier, and is deemed effective from 20 October 2023.

Reverse charge amendment under Uttarakhand GST expands and refines coverage for Indian Railways and central government supplies.
Uttarakhand GST notification amends the existing 2017 reverse charge notification by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial number 5, item (2), sub-item (i), and by inserting "excluding the Ministry of Railways (Indian Railways)" after "Central Government" in serial number 5A. The amendment is deemed to have come into force with effect from 20 October 2023.

GST exemption amendment expands nil-rated government services and updates railways references in existing notification entries.
The Uttarakhand GST exemption notification is amended to insert a new nil-rated entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. Several existing entries are also updated by adding "and the Ministry of Railways (Indian Railways)" after references to the Department of Posts in the relevant parts of the table, explanation, and provisos. The amendment is deemed to have come into force from 20 October 2023.

Input tax credit restriction for transport services tightened as Uttarakhand GST notification limits credit to the 2.5 percent rate.
Amendments to the Uttarakhand GST notification restrict input tax credit for certain transport services where the input service in the same line of business is taxed above 2.5 percent, limiting credit to the amount payable at 2.5 percent. The notification also revises the GST rate table by changing one licensing entry, omitting one item, and deleting specified service classification entries, with effect from 20 October 2023.

GST rate schedules amended for molasses, millet-flour food preparation and industrial spirits, with retrospective effect from October 2023.
Uttarakhand GST rate schedules were amended to insert molasses and specified millet-flour food preparation in Schedule I at 2.5%, insert spirits for industrial use in Schedule III at 9%, and omit the entry in Schedule IV at 14%. The millet-flour food preparation was also removed from the corresponding Schedule III entry. The amendments were given effect from 20 October 2023.

Removal of inland container depot entry for Tamil Nadu under customs notification alters permitted loading and unloading provisions.
The Board amends the principal customs notification by omitting item (xiv) and its corresponding entry in column (4) of the Table against serial number eleven for the State of Tamil Nadu, thereby removing that inland container depot permission for loading and unloading of goods from the notification.

Scientific Research approval granted to a university for tax recognition, effective retrospectively and applicable to specified assessment years.
Notification approves Panjab University, Chandigarh (PAN: AAAJP0325R) as a University, college or other institution for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income tax Act read with Rules 5C and 5E, effective retrospectively from the prior year and applicable to the specified subsequent assessment years; certification states no person is adversely affected by retrospective effect.

Extension of return filing period: waiver of late fee applied, filing window extended through end of August under Telangana GST.
The notification amends the sixth proviso of an earlier Telangana GST notification by substituting the earlier terminal date with a later terminal date to extend the period for furnishing returns and the waiver of late fee; the amendment is deemed to have come into force from the earlier terminal date, making the extension and waiver operative retrospectively under State GST powers.

State tax rate amendment: substitution of Schedule entries for specified HS codes, altering GST classification from January.
The notification substitutes the entries for serial numbers 165 and 165A in Schedule I (2.5% rate) with "2711 12 00, 2711 13 00, 2711 19 10", changing the classification of those goods for State GST purposes; the amendment is effective from 4 January 2024 and is issued as Notification No. 01/2024 - State Tax (Rate) amending Notification No. 1/2017-State Tax (Rate).

Commencement of Bharatiya Nyaya Sanhita: most provisions appointed to come into force from July, excluding a subsection.
The Central Government, exercising the Act's commencement powers, notifies that most provisions of the Bharatiya Nyaya Sanhita, 2023 shall come into force on the first day of July, 2024, expressly excluding the provision of sub section (2) of section 106 from that commencement.

Commencement of Bharatiya Sakshya Adhiniyam: central government appoints provisions to commence on a specified date.
Central government notification appoints a specific date for the Bharatiya Sakshya Adhiniyam, 2023 to come into force, exercising the Act's commencement power and thereby determining when its statutory provisions will take effect.