Encumbrance on investee equity permitted for infrastructure projects, enabling borrowing subject to SEBI conditions requirements.
The amendment defines dissolution period and encumbrance, permits Category I and II AIFs to create encumbrance on equity of investee companies in specified infrastructure sub-sectors solely for borrowing subject to Board conditions, mandates due diligence by AIFs, managers and key personnel to prevent circumvention of financial-sector laws, prescribes filing an information memorandum through a merchant banker for schemes entering a dissolution period, prohibits fresh commitments or new investments during dissolution, limits the dissolution period to the original tenure, allows specified additional liquidation periods, and requires in-specie distribution if unliquidated investments remain.

Export permission for white onion allowed through specified ports subject to horticulture commissioner certificate and policy conditions.
Export of white onion under ITC (HS) code 0703 10 19 is treated as prohibited with a conditional exception permitting export up to an aggregate of 2,000 MT only through Mundra, Pipavav and Nhava Sheva/JNPT ports taken together, and only upon issuance of a certificate from the Horticulture Commissioner, Government of Gujarat certifying the item and quantity; the measure is effected under the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy, 2023.

Tax exemption under section 10(46) granted to Kerala Autorickshaw Workers Welfare Fund Scheme, covering specified receipts subject to conditions.
Exemption under section 10(46) is notified for Kerala Autorickshaw Workers Welfare Fund Scheme, Kollam, for specified receipts: State Government grants, contributions from registered workers, contributions from self employed persons and employers for workers, registration fees, and interest on bank deposits. The exemption is subject to conditions that the Authority shall not undertake commercial activity, its activities and specified income remain unchanged, and it files income tax returns as prescribed. The notification covers assessment years 2024 2025 to 2028 2029.

Commencement amendment: substitution of notified effective date with a later date while preserving original commencement provision.
Amendment under section 148 of the Tripura SGST Act substitutes the effective date specified in paragraph 4 of the earlier finance notification with a later date on the Council's recommendation, while the notification declares that it shall come into force from the originally stated commencement day in the prior instrument.

Extension of GSTR-1 filing deadline for outward supplies granted, allowing returns to be filed until mid-April.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the ordinary return obligation (excluding those covered by the proviso) for the March tax period until the twelfth day of April, with the amendment deemed effective from the eleventh day of April.

Notification amendment to the effective date of a state GST rule replaces the stated commencement day while preserving force from the original date.
Amendment substitutes the original commencement day expression in a prior state GST notification with a later day expression under powers conferred by the State GST Act on Council recommendation, while declaring that the notification shall come into force from the original commencement day stated in the Act.

Specified actionable claim expanded to include online money gaming, bringing such supplies within the state GST notification amendment.
Amendment inserts a new Schedule IV entry defining specified actionable claim to encompass actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits prior Schedule entries 228 and 229, and adds an explanation that undefined terms in the notification shall bear the meanings assigned in the State GST and Integrated GST Acts; the amendment is deemed effective from 1st October, 2023.

Online money gaming taxation rules expanded with new valuation, registration, invoicing, and return filing requirements.
Amends the West Bengal Goods and Services Tax Rules, 2017 to add compliance, registration, valuation, invoice, and return provisions for online money gaming and specified online information and database access or retrieval services supplied from outside India. It requires updated registration declarations and forms, prescribes valuation rules for online gaming and casino actionable claims, excludes refunds and reused winnings from deductible amounts, and mandates FORM GSTR-5A filing by the twentieth day of the succeeding month for covered foreign suppliers.

Composition levy exclusion for specified actionable claims under West Bengal GST takes effect from 1 October 2023.
Composition levy treatment under the West Bengal Goods and Services Tax framework is amended to exclude registered persons making supply of specified actionable claims from the existing composition levy notification. The amendment is made by inserting the exclusion after the reference to composition levy under section 10 of the Act, and it operates with effect from 1 October 2023.

Information-sharing platform authorised: Public Tech Platform for Frictionless Credit permitted for consent-based GST data exchange.
The State notifies Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common GST portal on the basis of consent, describing it as an enterprise grade open architecture IT platform that enables access to information from multiple data sources and the convergence of financial service providers and data service providers through a standard, protocol driven open API framework.

Section 80G notification designates a temple as historic and public worship place, allowing donations for renovation until expiry.
Notification under clause (b) of sub section (2) of section 80G designates Shree Ramanuj Kot Laxmi Venkatesh Mandir, managed by Shree Ramanuj Kot Trust, Indore, as a place of historic importance and public worship for the purposes of that section, limited to renovation or repair and effective only until the prescribed amount is collected or until the stated expiry date, whichever is earlier.

Halal certification deadline extended: accreditation and export unit registration period extended under FTP notification until July
The Central Government, under the Foreign Trade (Development & Regulation) Act and relevant Foreign Trade Policy provisions, has partially modified earlier notifications to extend the time period for accreditation of Halal Certification Bodies and for registration of Export Units for meat and meat products by three months, establishing the new deadline as 4th July 2024.

GSTR-1 filing extension for March 2024 notified for registered persons under Assam GST, with retrospective effect.
The due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under section 39(1) of the Assam Goods and Services Tax Act, 2017, other than those covered by the proviso to that sub-section, was extended for the tax period March, 2024. The extended time limit was fixed up to 12 April 2024, and the notification was given retrospective effect from 11 April 2024.

Control of income-tax authorities reorganised: hierarchical subordination and unit allocations updated, effective immediately.
Amendment under section 118 replaces references to the previous Schedule with a "First Schedule", inserts clauses assigning specified Principal Commissioners as subordinate to specified Principal Chief Commissioners and Income-tax Authorities of Units as subordinate to specified Principal Commissioners, substitutes multiple serial entries in the First Schedule to reallocate Assessment, Verification and Review Units among regional commissionerates, and inserts a Second Schedule listing headquarters, principal commissioners and corresponding units; the notification commences immediately.

Amendment to notification alters the stated commencement date under Karnataka GST while preserving the original effective date.
Amendment under section 148 of the Karnataka Goods and Services Tax Act substitutes the commencement date in paragraph 4 of Government Notification (02/2024) No. FD 07 CSL 2024 with a later date, while declaring that the notification shall be deemed to have come into force from the original earlier commencement date.

Waiver of interest and penalty: procedural electronic framework for applications, notices, and concluding orders under section 128A.
Rule 164 establishes the electronic procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73. It prescribes filing of FORM GST SPL 01 and FORM GST SPL 02 for waiver of interest and/or penalty, required payment and documentary proof (including FORM GST DRC 03), conditions where appeals/writs must be withdrawn or evidence of withdrawal supplied, timelines for filing and officer action, notice and reply forms (SPL 03, SPL 04), outcome forms for acceptance or rejection (SPL 05, SPL 07), and consequences for non payment or failure to comply, including deemed approval where statutory timelines lapse.

Odisha SGST notification amendment substitutes the operative date in paragraph 4 and deems the change effective from April.
The State Government amended the earlier Odisha SGST notification issued under section 148 of the Odisha Goods and Services Tax Act, 2017, on the recommendations of the GST Council. The amendment substituted the date "1st day of April, 2024" with "15th day of May, 2024" in paragraph 4 of the specified notification, thereby altering the operative date contained in that provision. The notification was stated to be deemed to have come into force with effect from 1st day of April, 2024.

Commencement date amendment alters notified start date while preserving retrospective commencement effect.
The notification amends G.O. Ms. No. 54 (13 March 2024) by substituting the words and letters in paragraph 4 specifying the commencement date from "1st day of April, 2024" to "15th day of May, 2024" under the authority of section 148 of the Puducherry Goods and Services Tax Act, 2017, and declares that the amendment shall be deemed to have come into force from the 1st day of April, 2024.

Mode of Payment for international listings clarifies permitted banking channels and reporting for purchases, subscriptions and sale proceeds.
Schedule XI prescribes that consideration for purchase/subscription of equity shares of Indian companies listed on international exchanges must be paid through banking channels to the company's foreign currency account or as inward remittance, with proceeds remitted to India or deposited in the compliant foreign currency account; sale proceeds (net of taxes) may be remitted abroad or credited to the permissible holder's account. Reporting obligations require Authorised Dealer Category I banks to submit Form LEC(FII) for FPI purchases/transfers on Indian exchanges and for purchases/subscriptions on international exchanges classified as FPI, reported by the investee company via the bank.

Foreign currency accounts: funds raised through ECB ADRs GDRs or international listings may be held abroad pending repatriation.
Funds procured through External Commercial Borrowings, American Depository Receipts, Global Depository Receipts or by direct international listing of equity of Indian companies may, pending their utilisation in accordance with applicable rules or repatriation to India, be held in foreign currency accounts with a bank outside India, subject to compliance with the conditions governing the raising of such funds.