Amendment of commencement date substitutes April reference with mid May while notification remains effective from April.
The notification, issued under the authority of section 148 of the Bihar Goods and Services Tax Act, 2017 on the Council's recommendation, substitutes the words "1st day of April, 2024" in paragraph 4 of the earlier notification with "15th day of May, 2024" and declares the notification to come into force from the 1st day of April, 2024, thereby amending only the specified date while maintaining the April commencement provision.

Extension of GSTR-1 filing deadline permits eligible registered persons additional time to submit March returns by the revised deadline.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the main filing provision (excluding those covered by the proviso) for the March 2024 tax period until the twelfth day of April, 2024. The Commissioner, invoking statutory powers and acting on the Council's recommendation, amends Notification No. S.O. 206 of 23 December 2020 and deems the amendment effective from the eleventh day of April, 2024.

Reconditioning and repair permits: exports must match imports one to one; limited non hazardous metal wastes may be sold domestically.
The amendment permits reconditioning, repair and re engineering in SEZs only if exports correlate one to one with imports and all processed products are exported; it allows one time domestic sale of non hazardous metallic, non dispersible metal and metal alloy wastes (free of contaminants listed against Basel entry B1010) on payment of customs duty, treated as import, to actual users or traders authorized for actual users, subject to verification of Schedule VIII documents by Customs.

Rate of exchange determination sets new conversion rates for import and export goods under the Customs Act.
The Central Board of Indirect Taxes and Customs, under Section 14 of the Customs Act, determines official rates of exchange for specified foreign currencies into Indian rupees, superseding a prior notification except as to past actions, and prescribes the rates listed in Schedule I (unit rates with separate import and export columns) and Schedule II (rates per 100 units) as the operative conversion rates for customs valuation and related procedures.

FORM GSTR-1 filing deadline for March 2024 outward supplies was extended for eligible regular return filers.
FORM GSTR-1 filing deadline for registered persons furnishing returns under the regular return mechanism for the March 2024 tax period was extended until 12 April 2024. The extension excludes persons required to furnish returns under the specified proviso to that mechanism. The amendment inserts an additional proviso in the earlier notification and is deemed effective from 11 April 2024.

Appointment of Common Adjudicating Authority to finalise provisional assessment and adjudicate specified customs show cause notices.
The Central Board of Indirect Taxes and Customs, under sections 3, 4(1) and 5(1)/5(1A) of the Customs Act, 1962, appoints specified officers to exercise the powers and discharge the duties of the named adjudicating authorities for adjudication of two show cause notices issued to M/s Cognex Sensors India Pvt. Ltd., thereby providing a common adjudication arrangement to finalise provisional assessment proceedings.

Export permit: Non-Basmati White Rice allowed to Malawi and Zimbabwe through NCEL under FTP provisions.
The Central Government authorises export of Non-Basmati White Rice (HS code 10063090) to the listed countries through a designated cooperative exporter, granted under powers of the Foreign Trade (Development & Regulation) Act and provisions of the Foreign Trade Policy, thereby notifying and operationalising allocation of consignments via the prescribed administrative channel.

Notification reference correction: substitute corrected notification number in a state GST departmental notification.
Corrigendum dated 14 June 2024 amends Notification No. S.O. 15/P.A.5/2017/S.148/2024 (14 February 2024, Punjab Government Gazette) by directing that the wording "FOR "notification number ................... namely:-"" be read as "Notification No. S.O. 13/P.A.5/2017/S.23/2024, dated the 14th February, 2024, namely:-" as authorised by the Additional Chief Secretary-cum-Financial Commissioner (Taxation).

Tariff value fixation sets prescribed import valuation benchmarks for selected edible oils, metals, scrap, and areca nut under customs rules.
The Central Board of Indirect Taxes & Customs, invoking section 14(2) of the Customs Act, replaces TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to prescribe tariff values in USD for specified imported goods-including edible oils, brass scrap, areca nut, gold and silver-detailing tariff items, descriptions, valuation units and amounts for import valuation, and provides that the amendment takes effect from the date stated in the notification.

Special additional excise duty on petroleum crude reduced by substitution of the tariff entry, effective shortly after notification.
Amendment substitutes the entry in column (4) of the Table against S. No. 1 in Notification No. 18/2022 Central Excise to alter the Special Additional Excise Duty on production of petroleum crude, as issued under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, with the substitution taking effect on the stated commencement date and noting prior amendments to the principal notification.

Appellate jurisdiction under Rule 109A: departmental appeals remapped to designated appellate authorities with immediate effect.
The Commissioner specifies appellate authority jurisdiction: appeals from Deputy Commissioner decisions go to Additional Commissioners designated for the respective districtal divisions (one for north, one for south); appeals from State Tax Officer or Assistant State Tax Officer decisions go to the Deputy Commissioner in-charge of Appeals for the entire state. The order supersedes the earlier notification and takes immediate effect, with savings for past actions.

Tax rate amendment clarifies eligible government bodies for benefit inclusion and fixes retrospective commencement.
Amendment substitutes the entry at S.No. 6, column 4 of Notification No. 4/2017-State Tax (Rate) with the following: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, and declares the substitution effective from the 20th day of October, 2023.

Provisional anti-dumping duties on PVC paste resin imposed to counter dumped imports and address material injury to domestic industry.
Provisional anti-dumping duties are prescribed on Poly Vinyl Chloride Paste Resin imports from China PR, Korea RP, Malaysia, Norway, Taiwan and Thailand based on preliminary findings of dumping, substantial increase in imports and material injury. The government issues a tariff-linked table specifying duty amounts per metric tonne in US dollars by country of origin/export and by named or other producers. Duties are effective for six months from Gazette publication, payable in Indian currency, with prescribed exchange rate determination and specified product exclusions.

Aadhaar authentication permitted for specified reporting entities to enable PMLA identity verification under prescribed privacy safeguards.
The Central Government permits specified reporting entities to carry out authentication under the Aadhaar Act for purposes of section 11A of the Money laundering Act, having satisfied itself that those entities meet privacy and security standards and after consultation with the Unique Identification Authority and the appropriate regulator; the listed entities authorized are IIFCO Kisan Finance Limited, L&T Finance Limited, and Wheels EMI Private Limited.

Notification correction: replace an incorrect paragraph citation to ensure accurate foreign trade policy references.
The Director General of Foreign Trade issues a corrigendum to Notification No.16/2024-25 correcting the English text reference: the words "2.30(A)(i)(g)" in the fifth line of Paragraph 1 and in the table shall be read as "2.03(A)(i)(g)"; this is a textual amendment and does not alter the substantive enabling provisions for import of inputs subject to mandatory Quality Control Orders for Advance Authorisation holders, EOU and SEZ.

Income-tax exemption for specified income of Kerala Co-operative Deposit Guarantee Fund Board, subject to non-commercial and filing conditions.
Notification grants income-tax exemption to Kerala Co-operative Deposit Guarantee Fund Board for specified income: Government contributions, society contributions under the Kerala Co operative Deposit Guarantee Scheme, and interest on bank deposits. The exemption is conditional on no commercial activity, maintenance of unchanged activities and nature of specified income during the financial year(s), and filing the return of income as required by the applicable return-filing provision; the notification is dated 12 June 2024 and is retrospectively effective for specified assessment years.

Customs port appointment: Vizhinjam International Seaport added for import unloading and export loading under amended notification
The Central Board of Indirect Taxes and Customs amends Notification No. 62/1994 Customs (N.T.) to insert item (9) at serial number 7 for Kerala, designating Vizhinjam International Seaport as a customs port authorized for the unloading of imported goods and the loading of export goods or any class of such goods.

Import restriction on specified gold jewellery enacted; India UAE CEPA TRQ permits import without restricted authorisation.
Certain gold articles in Chapter 71 of ITC (HS) 2022 are reclassified from Free to Restricted with immediate effect under powers conferred by the Foreign Trade (Development & Regulation) Act and Foreign Trade Policy; however, imports under a valid India UAE CEPA TRQ are allowed without a restricted import authorisation.

Withdrawal of delegated administrative power under GST law removes specified officers' authority to administer Section 78 provisions.
The Principal Commissioner of State Tax, Assam, under Clause (91) of section 2 and subject to section 5(1) and (3), has partially modified Order No. 1/2021 by withdrawing delegated authority from specified officers: the Joint Commissioner of State Tax for the proviso to Section 78, and two Deputy Commissioners of State Tax for Section 78 of the Assam Goods and Services Tax Act, 2017.

Common Adjudicating Authority appointment for provisional assessment in SVB case concerning Tyco Safety Products India under Customs Act provisions.
Appointment of a Common Adjudicating Authority to finalize provisional assessment proceedings for M/s Tyco Safety Products India Pvt. Ltd., effected by the Central Board of Indirect Taxes and Customs under the specified provisions of the Customs Act, 1962, by designating an officer to exercise the powers and duties of listed adjudicating officers in respect of the enumerated show cause notices identified in the Table.