GSTR-1 filing deadline extended to 12 April for March 2024 returns for registrants required under section 39(1).
Time for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish return under subsection (1) of section 39, excluding those covered by that sub section's proviso, for the tax period March 2024 is extended till the twelfth day of April, 2024; amendment is effective from 11 April 2024.

Depreciation on capital goods: Developers entitled to benefit upon SEZ debonding or denotification under SEZ rules.
The benefit of depreciation on capital goods is available to SEZ Developers at the time of debonding or denotification, based on a harmonised reading of the rules governing depreciation together with the provisions on debonding/denotification; this administrative clarification was issued in response to a SEEPZ query with competent authority approval.

Effective date adjustment: substitute previously notified commencement date with a later specified date while preserving original commencement provision.
The Government of Meghalaya, under section 148 of the Meghalaya Goods and Services Tax Act, 2017 and on Council recommendations, amends Ministry of Finance notification No. 04/2024 State Tax by substituting in paragraph 4 the words "1st day of April, 2024" with "15th day of May, 2024"; the notification further states it shall come into force from the 1st day of April, 2024.

Implementation timeline extension for special GST procedure, deferring commencement from April to mid May while keeping April effective date.
Amendment substitutes the commencement date in Notification No. 04/2024-Central Tax, extending the timeline for implementation of the special procedure for registered persons engaged in manufacturing certain goods; issued under section 148 of the Central Goods and Services Tax Act and notified as coming into force from the original commencement date.

Research Association Approval: Amul R&D recognised for scientific research permitting retrospective research tax benefits to be claimed.
Approval is granted to Amul Research and Development Association as a Research Association authorised to undertake Scientific Research for purposes of claimable research-related tax benefits under the income-tax framework, with the notification applied retrospectively for prior assessment years and issued following judicial proceedings and ministerial certification that no person is adversely affected.

Tariff value fixation for edible oils, brass scrap, areca nut, gold and silver updated; substitution of tariff tables effective.
The Central Board of Indirect Taxes & Customs amends the principal customs notification under section 14(2) of the Customs Act, 1962 by substituting TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified imported goods - including categories of edible oils, brass scrap, areca nuts, and specified forms of gold and silver - stated in US dollars per metric tonne or per unit weight; the amendment takes effect on the notified date.

Value of supply for online money gaming defined as total amounts paid, including virtual assets; registration and monthly returns required.
Supplies of online money gaming and cross-border online information/database services from outside India are captured by amended rules requiring prior declaration of PAN and state/UT in FORM GST REG-01, augmented registration particulars in FORM GST REG-10, and separate ISD registration where applicable. Value of online money gaming and actionable claims in casinos is defined as the total amount paid or deposited by or on behalf of the player, including virtual digital assets, with refunds and returned amounts not deductible. Suppliers located outside India must file FORM GSTR-5A monthly and comply with the amended verification and proviso provisions.

Consent-based data sharing: public tech platform enables standardized API-driven credit information exchange under tax framework.
Notification under Section 158A designates the "Public Tech Platform for Frictionless Credit" as the system with which the common tax portal may share information based on taxpayer consent, defining the platform as an enterprise-grade open-architecture IT platform that uses standardized, protocol-driven architecture and an open shared API framework to enable convergence of financial and data service providers and digital access to diverse credit-related data sources.

Interest waiver: specified GST registrants receive nil interest for late GSTR 3B filing due to portal technical glitch.
Notification sets interest rate to Nil for specified registered persons required to furnish FORM GSTR-3B but unable to file by the due date due to a portal technical glitch, provided they had sufficient balance in their electronic cash ledger or electronic credit ledger or had deposited the required amount through challan; the nil interest applies from the due date of filing to the actual date of furnishing the return for the listed GSTINs and months.

Consent-based data sharing: Public Tech Platform for Frictionless Credit authorised for GST portal information exchange under Section 158A.
Notification designates Public Tech Platform for Frictionless Credit as the system with which the common GST portal may share information based on taxpayer consent under sub section (2) of Section 158A of the Gujarat Goods and Services Tax Act, 2017, defining the platform as an enterprise grade open architecture IT environment using a standard, protocol driven open API framework to enable digital access to information from multiple data sources for credit ecosystem operations.

Revisional authority designation reallocates revision jurisdiction and preserves existing proceedings pending under the prior notification.
The notification authorises specified Additional Commissioners as Revisional Authorities to revise orders or decisions of listed Joint Commissioners and their subordinates, reallocating revisional jurisdiction as set out in the Table. It supersedes the prior 2020 notification except for proceedings already initiated under that instrument, where the previously specified revisional authorities remain competent. The notification is effective upon publication in the Official Gazette.

Extension of duty-free import deadline for yellow peas to preserve exemption where bill of lading predates the revised cut-off.
The Government amended the principal customs notification to extend the terminal date in the Table for duty-free import eligibility of yellow peas, so that imports with a bill of lading issued on or before the revised cut-off remain exempt from customs duty; the amendment modifies only the date appearing in Column (4) against the relevant Table entry and does not change other conditions of the notification.

Import policy change for melon seeds: temporary free import on actual user basis requiring FSSAI manufacturer licence.
Melon Seeds under ITC(HS) 12077090 are temporarily reclassified from Restricted to Free for a limited period, with imports permitted only on an Actual User basis to processors possessing a valid FSSAI Manufacturer Licence in accordance with the specified FSSAI Order. All imports must register under the Melon Seeds Import Monitoring System (MS-IMS); prior-registration procedures will be notified separately. Consignments with 'shipped on board' bills issued within the period, and goods arrived but uncleared before the period, may be cleared as Free. The existing Restricted policy is to be reinstated after the temporary period unless amended.

Import policy extension for yellow peas permits free import without MIP or port restriction pending registration under import monitoring.
Extension permits Yellow Peas imports under ITC (HS) Code 07131010 to be free of MIP and port restrictions for consignments with Bills of Lading dated on or before the specified cut off; consignments dated after that cut off revert to restricted status under prior import conditions. All qualifying imports must be registered under the online Import Monitoring System.

Export permission for essential commodities to Maldives granted, exempting such exports from existing or future restrictions.
Permission is granted for export of specified essential commodities to the Republic of Maldives for 2024-25 under the bilateral agreement, with such exports exempted from any existing or future restriction or prohibition; exports of river sand and stone aggregate require appropriate clearances, prohibition of mining in Coastal Regulation Zone areas, and environmental clearances/No Objection Certificates from designated State nodal authorities, subject to applicable State legislation and judicial orders.

Consent-based information sharing designates a public tech platform for interoperable credit ecosystem data exchange via open APIs.
Notifies Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common portal based on consent under the Puducherry GST Act; defines the platform as an enterprise-grade open architecture IT platform enabling access to information from multiple data sources and convergence of financial service providers and data service providers using a standard, protocol-driven, open and shared API framework.

Return verification requirement: failure to verify within the prescribed period after uploading renders the return invalid.
A corrigendum clarifies that an uploaded income-tax return must be verified within a prescribed verification period after uploading or by the statutory due date for filing, whichever is later; failure to verify within that timeframe will render the return invalid due to non-verification.

Online money gaming taxation deems digital platform operators suppliers and introduces compliance, registration, filing, penalty, and data-sharing changes.
Chhattisgarh GST law defines online money gaming and specified actionable claims, covering betting, casinos, gambling, horse racing, lottery and online money gaming. Digital-platform owners, operators and managers who organise or arrange their supply are deemed suppliers liable for GST. Mandatory registration extends to persons supplying online money gaming from outside India to persons in India. Registered persons and electronic commerce operators are generally barred from furnishing prescribed returns, outward-supply details or statements after three years, subject to notified exceptions. The framework also provides for consent-based sharing of taxpayer information through the common portal.

Exchange rate determination: prescribed import and export currency conversion rates set for customs valuation effective from notification.
Under customs authority, distinct exchange rates for conversion between specified foreign currencies and Indian rupees are prescribed effective 5th April, 2024, with separate figures for imported goods and export goods. The rates are enumerated in Schedule I (per unit) and Schedule II (per 100 units) for listed currencies and are declared to supersede the prior notification except as to past acts, to be used for customs valuation and related processing.

Special Additional Excise Duty on petroleum crude increased by substituting the tariff entry, altering excise levy and taking effect.
Amends the excise tariff for production of petroleum crude by substituting the Table entry for the first serial entry to set the per-tonne rate for the Special Additional Excise Duty, under powers conferred by the Central Excise Act and the Finance Act, and specifies the date the amendment comes into force.