Export permission for onions to UAE granted via National Cooperative Exports Limited beyond the existing quota.
The Central Government permits an additional export allocation of onions (HS code 0703 10 19) to the United Arab Emirates, authorising export beyond the previously notified quota, provided such exports are effected through the designated national cooperative export channel in accordance with provisions of the Foreign Trade Policy and earlier notifications.

Export duty exemption for Kalanamak rice subject to specified customs routes, aggregate quantity cap, and certification requirements.
Exempts Kalanamak rice from export duty by applying a nil rate for specified tariff items when exported through designated customs stations, subject to an aggregate quantity ceiling across those stations and to submission of a certificate from the Director, Agriculture Marketing & Foreign Trade, Lucknow, to the Deputy or Assistant Commissioner of Customs.

Export allowance for Kala Namak rice permits limited shipments through specified customs stations under export policy.
Exports of Kala Namak rice under ITC (HS) code 1006 30 90, though normally prohibited, are permitted up to an aggregate quantity of one thousand metric tonnes from the notification's effective date. The permission is limited to shipments through specified customs stations taken together and requires certification of the rice and its quantity by the authorized signatory, the Director, Agriculture Marketing & Foreign Trade, Lucknow, as provided under the Foreign Trade Policy framework and powers of the Foreign Trade (Development & Regulation) Act.

Verification time limit: return uploaded and e verified within thirty days is treated as furnished; late verification treated as late filing.
Where an ITR is uploaded and e verification/ITR V is completed within thirty days, the upload date is the date of furnishing; if verification occurs after thirty days, the verification date is the date of furnishing and late filing consequences apply. A duly verified ITR V must be sent to the Centralised Processing Centre, Bengaluru, and the CPC receipt date counts for the thirty day determination. Returns not verified within thirty days of uploading or by the statutory due date, whichever is later, shall be treated as invalid due to non verification.

HSN code harmonisation for LPG updates tariff classification by substituting specified HSN entries, effective retrospectively.
Amendment substitutes previous HSN subheading entries with an updated HSN code for Liquified Petroleum Gas (LPG) in two listed items of the Schedule to the State GST notification, harmonising tariff classification with the updated HSN for LPG. The Government, acting on Council recommendation and under statutory powers, declares the amendment to have retrospective effect from an earlier specified date in January 2024.

Extension of GST recovery time limits allows issuance of assessment orders for specified past years under delegated power.
Government extends the time limit for issuance of orders for recovery of unpaid or short paid tax and for reversal of wrongly availed or utilised input tax credit: for 2018-19 up to 30th April, 2024 and for 2019-20 up to 31st August, 2024. The extension, issued on recommendations of the GST Council and modifying earlier notifications, is effected under the delegated power to extend limitation periods and is deemed effective from 28th December, 2023.

Specified actionable claim added to Schedule IV covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The notification inserts Sl. No. 227A in Schedule IV to list specified actionable claim-defined as actionable claims by way of betting, casinos, gambling, horse racing, lottery, or online money gaming-omits Sl. Nos. 228 and 229, adds an Explanation adopting statutory definitions from the Kerala, Central and Integrated GST Acts, and declares the amendment effective from 1st October 2023.

Specified actionable claims exclusion removes advance-payment tax exemption for suppliers of such claims under composition rule.
With effect from 1 October 2023, the notification is amended to insert the words ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after the words and figures "composition levy under section 10 of the said Act", thereby excluding suppliers of specified actionable claims from the prior concession regarding tax on advances.

Supply classification under section 15(5) notified adding online money gaming and casino actionable claims to taxable supplies.
The Government, on Council recommendation, notifies three categories as taxable supplies under the State Goods and Services Tax Act valuation provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, and declares the notification to have retrospective effect from a specified commencement date.

Sea cargo manifest compliance transition receives additional time for carriers and stakeholders to align operations with regulatory requirements.
Sea Cargo Manifest and Transhipment compliance transition under the Sea Cargo Manifest and Transhipment Regulations, 2018 is extended by substituting the existing end date in regulation 15(2). The transitional period is continued until 30 June 2024, allowing carriers and other stakeholders additional time to align operations with the regulatory requirements.

Tariff value fixation for specified edible oils, metals and areca nut replaces prior valuation tables and takes effect end March.
Under section 14(2) of the Customs Act, the Central Board of Indirect Taxes & Customs substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.), prescribing benchmark tariff values for specified imported goods including edible oils, brass scrap, defined forms of gold and silver with explanatory scope limits, and areca nuts. The revised tables govern customs valuation for the listed tariff items and the notification takes effect at the end of March 2024.

Appellate Authority composition for Advance Ruling revised to specify designated central tax and union territory GST members.
Amends the composition of the Appellate Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu by substituting table entries to specify two designated members - a Central Tax Chief Commissioner for the relevant zone and the Commissioner (Union Territory GST) - and renumbering the subsequent entry; the amendment is effective on publication in the Official Gazette.

General authorisation for export of telecommunication and information security items enables one-time bulk licensing under SCOMET regime.
The Central Government has amended Para 10.08 of the Foreign Trade Policy to create two general authorisations: GAET for telecommunication-related items under SCOMET Category 8A5 Part I (excluding software and technology) and GAEIS for information security items under SCOMET Category 8A5 Part II (excluding technology). Both authorisations will function under the procedural provisions of the Handbook of Procedures and enable one-time bulk licensing; detailed procedures will be issued separately by public notice.

Return verification procedures require e verification or signed ITR V by speed post; a 30 day rule determines furnishing date.
Amendment substitutes revised ITR V and ITR Ack forms for AY 2024-25, prescribing verification methods (Aadhaar OTP, net banking, EVC or paper ITR V sent by speed post to CPC Bengaluru only), signature and submission rules, system generated metadata and barcode/QR, and a 30 day rule that treats timely ITR V submission as furnishing on the transmission date while later submission fixes the furnishing date at ITR V submission with late filing consequences.

Public Tech Platform for Frictionless Credit notified as authorised system enabling consent-based information sharing under GST law.
Notification designates Public Tech Platform for Frictionless Credit as the authorised system for consent-based information sharing by the common portal under the Maharashtra GST framework. The platform is described as an enterprise-grade open architecture enabling access to diverse data sources and convergence of financial and data service providers via a standard, protocol-driven architecture and open API framework.

Measurement unit correction: replaces 'MT' with 'KG' in anti dumping duty notification table entries for specified serial entries.
Corrigendum to Notification No. 01/2024-Customs(ADD) replaces the unit 'MT' with 'KG' in the TABLE on page 4, column (9), for serial numbers 1, 2 and 3, effecting an administrative correction to the measurement units in the anti dumping duty notification (G.S.R. 230(E), dated 26 March 2024).

Tax exemption for National Mission for Clean Ganga: specified income exempted subject to non-commercial and filing conditions.
Notification exempts specified income of the National Mission for Clean Ganga limited to grants-in-aid from the Government of India and interest on bank deposits, subject to conditions that the Authority shall not engage in commercial activity, the activities and nature of specified income remain unchanged, and the Authority files its return of income as prescribed; the notification is deemed to apply retrospectively to specified assessment years.

Exchange rate determination for customs sets conversion rates for listed foreign currencies for import and export goods.
Under section 14 of the Customs Act, the Board prescribes specific rupee conversion rates for listed foreign currencies for purposes of imported and export goods, set out in Schedule I (unit rates) and Schedule II (rates per 100 units), with distinct columns for imported goods and export goods rates; the notification supersedes the earlier notification and applies from the stated effective date except to prior actions.

GST Facilitation Centres are designated with biometric Aadhaar authentication officers and division-level contacts for rules-related functions.
GST Facilitation Centres are designated for purposes under the Gujarat Goods and Services Tax Rules, 2017, replacing the earlier designation of Facilitation Centres. Twelve GST Seva Kendras are specified across Gujarat. Each centre is assigned a Head of the Biometric Aadhaar Authentication Officer, designated as a State Tax Officer, as its contact person. Respective Joint Commissioners of State Tax are assigned as division-level contacts, creating an organised framework for biometric Aadhaar authentication and related functions under the Rules.

Export prohibition on onions extended until further orders, sustaining regulatory restriction under the Foreign Trade Policy.
The export prohibition on onions under tariff item HS code 0703 10 19, previously valid until 31 March 2024, is extended and made effective until further orders, with other provisions of Notification No. 49 dated 7 December 2023 remaining unchanged.