Extension of limitation period for issuance of tax recovery orders under section 73, granting revised deadlines for affected years.
The Government, modifying earlier notifications, extends the time limit for issuance of orders under the GST recovery provision to permit further initiation of proceedings to recover unpaid or short-paid tax and wrongly availed or utilized input tax credit for specified past financial years, and declares the notification to be deemed effective from a date in December 2023.

Extension of limitation period for recovery of unpaid tax and wrongly availed input tax credit, extending deadlines further.
Extension of the statutory time-limit for issuance of orders for recovery of tax not paid or short paid and for reversal of input tax credit wrongly availed or utilised, by modifying prior state notifications to grant additional time to issue recovery orders for specified past financial years.

Commencement of Amendment Act provisions appointed; staggered sectional commencement declared and given legal effect.
Appointment of commencement dates for provisions of the Punjab Goods and Services Tax (Amendment) Act, 2023 by gubernatorial notification under sub section (2) of section 1, declaring a staggered sectional commencement scheme that brings specified groups of sections into force from the dates stated in the notification and thereby giving legal effect to those amended provisions for state GST administration.

Constitution of Principal Bench: GST appellate tribunal bench established effective from notification publication on Council recommendation.
The Central Government, on the recommendation of the Goods and Services Tax Council and under section 109(3) of the Central Goods and Services Tax Act, constitutes the Principal Bench of the Goods and Services Tax Appellate Tribunal at New Delhi with effect from the date of publication of the notification, and supersedes the earlier notification S.O.1359(E) except as to prior actions or omissions.

Tariff value fixation for imports updates valuation tables for edible oils, metals and areca nut, affecting customs assessment.
The Board, invoking section 14(2) of the Customs Act, substitutes revised TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified imports including edible oils, brass scrap, areca nut, and specified forms of gold and silver, with valuation units identified per metric tonne, per kilogram, or per ten grams and limited explanatory scope for certain precious metal entries; the amendment takes effect from the stated effective date.

Limitation extension for tax recovery under section 73 extended to later deadlines for 2018-19 and 2019-20.
The notification extends the statutory time limit for issuance of orders for recovery of tax not paid or short paid, and for recovery where input tax credit was wrongly availed or utilised, for specified past financial years. It amends earlier state notifications and sets distinct extended deadlines for each covered year, thereby postponing the cutoff for initiating and issuing recovery orders under the relevant GST recovery provision.

Customs duty schedules for specified imports from Australia updated, substituting tariff tables with new BCD and AIDC rates.
The Central Government amends the earlier customs notification by substituting TABLE I and TABLE II to prescribe revised Basic Customs Duty rates (including ad valorem and specific duties) and, in TABLE II, corresponding Additional Import Duty rates for listed tariff items; TABLE II also sets conditional AIDC treatment for certain bottled beverages based on CIF value bands. The substituted tables replace their predecessors and are to be applied from the notification's commencement; a corrigendum corrects publication text.

Duty free tariff preference extended to Democratic Republic of Congo by amendment adding it to Least Developed Countries list.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 96/2008 Customs by inserting a new serial entry in its Schedule to include the Democratic Republic of Congo, thereby extending duty free tariff preference treatment for Least Developed Countries to that State through Notification No. 67/2023 Customs.

Extension of limitation for issuance of tax recovery orders under section 73 extends time limits for specified past financial years.
The Government, under section 168A of the Goa GST Act read with relevant Integrated and Union Territory GST provisions and on Council recommendation, partially modifies earlier notifications to extend the time limit under sub-section (10) for issuance of orders under sub-section (9) for recovery of tax not paid or short paid and recovery of input tax credit wrongly availed or utilised, with the notification deemed to have effect from a specified date in December 2023.

Packing machine registration: mandatory machine details, daily production and inputs records, monthly statement required under special procedure
Registered manufacturers of specified goods must furnish packing machine details (FORM SRM-I for existing, within 15 days for new registrations), report additional installations (FORM SRM-IIA) and removals (FORM SRM-IIB) within 24 hours, obtain unique IDs for machines, and submit prior production declarations in FORM SRM-IA. They must maintain daily inputs, waste and electricity records (FORM SRM-IIIA) and shift-wise machine and brand production registers (FORM SRM-IIIB), and file a consolidated monthly statement (FORM SRM-IV) by the tenth day of the following month. Supporting capacity certificates from a Chartered Engineer are required.

Anti-dumping duty: producer name change to Dongkuk Coated Metal Co. Ltd. updates the relevant import duty notification.
The designated authority found that a producer's corporate name change did not affect production, process, end-use, customer base or management and recommended updating the final findings. The Central Government, exercising powers under the Customs Tariff Act and anti-dumping rules, amended the earlier anti-dumping duty notification to substitute the producer's listed name with "Dongkuk Coated Metal Co. Ltd." in the notification table entry.

Extension of limitation period under section 73: time to issue recovery orders for specified past financial years extended.
The Government, under section 168A, extends the time-limit in sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73 to recover tax not paid or short paid, or input tax credit wrongly availed; extended up to 30 April 2024 for financial year 2018-19 and up to 31 August 2024 for financial year 2019-20.

Limitation extension for tax recovery under section 73: deadlines for issuing recovery orders extended for specified financial years.
Extends statutory time limits for issuance of orders for recovery of unpaid or short-paid tax and for recovery of wrongly availed or utilised input tax credit under the State GST Act, by exercising powers conferred by the State extension provision read with corresponding integrated and union territory GST provisions, and by partially modifying earlier state notifications to specify distinct extended cut-off dates for the listed financial years.

Sea cargo manifest compliance period extended under the transhipment regulations, continuing the specified arrangement until March 2024.
Sea Cargo Manifest and Transhipment compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the period specified in regulation 15(2) from 31 December 2023 to 31 March 2024. The amendment takes effect upon publication in the Official Gazette.

Extension of limitation period for issuance of recovery orders under section 73 allows later recovery action for specified years.
The Government extends the time limit for issuance of orders for recovery of tax not paid or short paid, or of input tax credit wrongly availed or utilized, by partially modifying prior Central Tax notifications: for the financial year 2018-19 up to 30th April, 2024, and for the financial year 2019-20 up to 31st August, 2024.

Free import policy extended for Urad and Tur under ITC(HS) Schedule 1 through 31 March 2025.
The Central Government amends Schedule 1 import policy entries to extend the Free import status for Urad [ITC(HS) 0713 3110] and Tur/Pigeon Peas [ITC(HS) 0713 60 00] under ITC(HS) 2022, revising the prior expiry to 31.03.2025 and preserving the Free import condition without adding licensing or quantitative restrictions.

Anti-dumping duty on wheel loaders from China imposed with differentiated producer-specific rates to counter dumped imports.
Imposition of anti-dumping duty on wheel loaders from China PR follows designated authority findings that dumped exports caused material injury to the domestic industry; the Central Government prescribes producer-specific ad valorem duties on CIF value, defines the subject goods and includes CBU and SKD while excluding CKD and components, sets technical concurrent exclusions and battery-operated exemptions, and specifies valuation and temporal application rules for the levy.

Specified person designation for pension fund links tax exempt investments to strict filing, reporting and governance conditions.
The Central Government specifies Ravenna Investments Holding B.V. as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified window, subject to conditions including timely return filing, submission of Form No. 10BBC, quarterly investment intimation in Form No. 10BBB, segmented accounting for exempt investments, continued regulation under Dutch law, exclusive use of earnings for beneficiaries, prohibition on borrowings for investments, and restrictions on operational participation in investees.

Anti dumping duty on gypsum boards/tiles imposed on imports from China PR and Oman, with producer specific rates.
Imposes anti dumping duty on imports of Gypsum Board / Tiles with lamination at least on one side from China PR and Oman, based on findings of dumping and material retardation to the domestic industry. The notification prescribes producer and country specific duty rates per metric ton in USD for named exporters and residual categories, applies for five years from publication unless amended, requires payment in Indian currency, and provides that the government's notified exchange rate as of the bill of entry presentation date will be used for conversion.

GST amendment tightens return filing time-bar, enables consent-based data sharing and increases e-commerce operator penalties.
The Act aligns the State GST law with central amendments, imposes a three-year statutory bar on furnishing outward supplies, returns, annual returns and operator statements subject to notified exceptions, revises assessment, refund and late-filing procedures including extended timelines and late fees, reconstitutes appellate tribunal arrangements, adjusts compounding and penalty provisions including enhanced e-commerce operator liability, and introduces consent-based sharing of taxpayer data via the common portal while providing protection from liability for the Government and portal.