Exemption from annual return filing for small registered persons alters GST compliance obligations for the 2023-24 year.
Exempts registered persons with aggregate turnover up to two crore rupees in financial year 2023-24 from filing the annual return for that year, under the Commissioner's notification issued on the Council's recommendation, effective from 10 July 2024.

De-notification of SEZ land reduces the notified SEZ area under statutory SEZ Act and Rules following required approvals.
The Central Government, invoking powers under the Special Economic Zones Act and rule 8 of the Special Economic Zones Rules, 2006, de-notifies an area of 11.4525 hectares from the Pallipuram SEZ following a developer proposal, State Government approval, and the Development Commissioner's recommendation, resulting in a reduced notified SEZ area of 13.0788 hectares; the order is accompanied by a schedule of specific survey numbers and parcel areas.

De-notification of SEZ land under the Special Economic Zones Act reduces the notified area following prescribed approval and rule compliance.
The Central Government, invoking the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, hereby de-notifies 1.78 hectares from the Information Technology and ITES SEZ at Sadaramangala/Pattandur Agrahara, Bangalore, making the resultant notified area 9.09 hectares. The de-notified survey parcels are listed with their areas. The decision follows the developer's proposal under section 3, State Government approval, and the Development Commissioner's recommendation, with satisfaction recorded that sub-section (8) of section 3 and related requirements are fulfilled.

De-notification of SEZ land reduces the notified SEZ extent after required approvals and administrative recommendations.
Central Government, invoking the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Rules, de-notifies specified survey parcels within an Information Technology SEZ proposed by M/s. Manyata Promoters Private Limited after State Government approval and Development Commissioner recommendation, identifies the survey numbers and areas withdrawn, and records the resultant reduced notified SEZ area and administrative file reference.

De-notification of SEZ area reduces notified SEZ land, restoring updated notified area and confirming procedural approvals.
The Central Government, exercising powers under the Special Economic Zones Act and rule 8 of the SEZ Rules, de-notifies specified survey parcels aggregating 12.809 hectares from the Sector Specific SEZ at Global Village, Bangalore, following State Government approval and Development Commissioner recommendation, thereby fixing the resultant notified SEZ area at 14.625 hectares; the notification enumerates the survey numbers and areas removed and references prior SEZ notifications and statutory compliance under section 3(8).

De-notification of SEZ land reduces the notified SEZ area following statutory process and state no-objection officially.
Central Government, invoking its rule-based authority under the Special Economic Zone statutory framework, de-notifies 3.22 hectares within the Mamidipally SEZ following a developer proposal, the State Government's no-objection and a recommendation from the Development Commissioner; the Government records satisfaction that statutory prerequisites are fulfilled and specifies the survey parcels and revised SEZ area after deletion.

De-notification of SEZ land reduces designated area following developer proposal, state approval, and regulatory recommendation.
Central Government de-notifies 0.66 hectares from the Magarpatta City Special Economic Zone, resulting in a notified area of 11.32 hectares. The de-notification is effected under the Central Government's statutory de-notification powers and the SEZ rules, following a developer proposal, State Government approval, and Development Commissioner recommendation, with satisfaction recorded that statutory prerequisites were fulfilled; the specific survey and hissa parcels totaling 0.66 hectares are identified in the notification.

SEZ de-notification permitted under SEZ Act reduces the notified zone after state and Development Commissioner approvals.
Central Government, exercising powers under the Special Economic Zones Act and SEZ Rules, de-notifies a specified survey parcel from an Information Technology and ITES SEZ in Muringur and Thekkumuri Villages, Thrissur, Kerala, following the developer's proposal, State Government approval and the Development Commissioner's recommendation, and records the resultant notified area after the administrative amendment to the SEZ boundaries.

De-notification of SEZ land reduces the notified SEZ area after developer proposal, state approval, and regulatory clearance.
The Central Government, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act and rule 8 of the SEZ Rules, has de-notified a portion of land from an IT/ITES SEZ at Sadaramangala/Pattandur Agrahara, Bangalore, following the developer's proposal, State Government approval, and the Development Commissioner's recommendation, thereby reconfiguring the notified area of the SEZ and specifying the survey numbers and parcel areas withdrawn.

Specified companies must file MSME Form 1 when payments to micro or small suppliers remain unpaid over 45 days.
Only specified companies with payments pending to any micro or small enterprise for more than 45 days from the date of acceptance or deemed acceptance must furnish information in MSME Form 1; the substituted MSME Form 1 requires a half yearly return reporting supplier particulars, amounts due (including amounts paid within 45 days, paid after 45 days, and outstanding for more than 45 days), payment mode (TReDS/other), optional attachments, and a digitally signed declaration by an authorised officer, with statutory penalty notice for materially incorrect information.

Special appeal procedure for delayed GST appeals permits conditional filing after payment of admitted liabilities and a portion of disputed tax.
Notification permits late filing of appeals in prescribed form for persons who missed the statutory deadline or whose appeals were rejected solely for delay, subject to payment conditions: full payment of admitted liabilities and a specified portion of the disputed tax with a minimum debit from the Electronic Cash Ledger; refunds of excess payments are stayed until appeal disposal; non-tax demands are excluded and appeal procedure rules apply mutatis mutandis.

Significant Beneficial Ownership rules: substituted BEN-2 form mandates detailed SBO declarations, supporting attachments, and digital certification.
Amendment substitutes Form No. BEN-2 with a revised return for declarations of significant beneficial ownership, prescribing required company and SBO particulars (identity numbers, names, addresses, acquisition and declaration dates), modes of holding (shares, voting rights, dividend rights, control, significant influence), required attachments for asserted control or changes, and procedural requirements including company declaration, digital signature, and certification by a practising professional; the substituted form is effective on publication in the Gazette.

Companies amendment substitutes Form MGT 6 requiring returns under section 89 detailing registered and beneficial ownership and declarations.
The amendment substitutes Form MGT-6 in the Companies (Management and Administration) Rules, 2014, prescribing the return to the Registrar for declarations under the relevant statutory provision. The substituted form requires corporate identification, details of shares where the registered holder is not the beneficial owner (including distinctive and class details), particulars of the registered owner and of the beneficial owner (identity, contact, address, and declaration dates), specified declaration attachments, and digital signature by an authorised signatory, with notice of penalties for false statements.

Annual return exemption under Assam GST for registered persons with turnover up to two crore rupees in 2023-24.
Registered persons under the Assam Goods and Services Tax framework whose aggregate turnover in financial year 2023-24 is up to two crore rupees are exempted from filing the annual return for that financial year. The exemption is issued under the first proviso to section 44 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies specifically to the stated turnover threshold.

Exemption under Section 10(46) for Uttaranchal Board: specified incomes exempt subject to non-commercial and filing conditions.
Exemption is granted to Uttaranchal Board of Technical Education, Roorkee for specified incomes including government grants and subsidies; statutory fees, fines and penalties; sales of application forms and educational material; disposal of assets and sale of scrap; rent from let-out properties; royalty or licence fees for technical knowledge and infrastructure; and interest on bank deposits. The exemption is conditional on non-engagement in commercial activity, stability of activities and income nature during the financial year(s), and compliance with the prescribed return-filing requirement; it is applicable retrospectively to the relevant assessment year.

Tariff value fixation updates import valuation for edible oils, metals and precious metals, altering applicable entry categories.
The Central Board of Indirect Taxes and Customs amends the principal tariff-value notification by substituting revised Tables 1-3 that set tariff values for specified imported goods, including listed edible oils, brass scrap, areca nut and defined categories of gold and silver; the entries distinguish product forms and applicability and the revised tables take effect from the stated commencement date, with cross-reference to the principal notification and its latest amendment.

Accommodation supply threshold clarified: certain per person monthly stays with minimum continuous tenure treated under nil rate provision.
The amendment inserts nil rated entries for specified Chapter 99 services by Indian Railways and between its zones/divisions, and for SPV infrastructure use and related maintenance services during concession periods. It renumbers and adds an explanatory carve out excluding student residences, hostels, camps and paying guest accommodations from a particular accommodation entry, and inserts a new Heading 9963 entry treating accommodation services below a per person monthly value supplied for a minimum continuous period as nil rated. The notification takes immediate effect.

Pre-packaged and labelled exclusion: agricultural produce in large packages not treated as pre-packaged under amended notification.
The notification amendment inserts a proviso excluding supplies of agricultural farm produce in packages above a specified threshold from the definition of pre-packaged and labelled, notwithstanding the Legal Metrology Act and rules, and states that this change takes immediate effect.

GST rate classification changes: reclassification and exclusions for cartons, milk cans, solar cookers, and packaging rules.
The notification amends GST rate schedules by inserting and substituting entries to reclassify cartons of paperboard, milk cans of iron, steel or aluminium, and solar cookers between the lower and higher rate schedules; it adds parts to brooders, excludes certain milk cans from specific classifications, and qualifies domestic-purpose entries to exclude solar cookers. A proviso to the Explanation clarifies that supply of agricultural produce in packages over twenty-five kilogram or twenty-five litre is not treated as "pre-packaged and labelled." The changes take immediate effect.

GST exemptions for specified railway services and conditional accommodation supplies clarified under state notification.
The notification amends the Haryana GST schedule to insert nil-rated entries for specified Indian Railways services (platform tickets, retiring/waiting rooms, cloak rooms, battery car services), inter-zone/division railway services, and SPV services related to use and maintenance of SPV infrastructure during concession. It revises an accommodation entry by deleting a heading reference, adds an exclusion for student residences and similar lodging, and creates a conditional nil-rated entry for accommodation supplied for a minimum continuous period subject to a per-person monthly value cap.