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No. F.1-11(91)-TAX/GST/2019F.1-11(91)-TAX/GST/2019 - Dated: 20-07-2024 - Tripura SGST GST - States
Tripura State Goods and Services Tax (Fifth Amendment) Rules, 2019.
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GST compliance procedures introduce practitioner enrolment surrender, e-way bill unblocking applications, multiplex electronic ticket invoicing, and revised deemed-export refund reporting.
The amendments establish electronic procedures for surrender and cancellation of Goods and Services Tax practitioner enrolment through FORMS GST PCT-06 and PCT-07, extend the rule 137 period to four years, and formalise applications and reasoned orders for unblocking e-way bill generation through FORMS GST EWB-05 and EWB-06. They also deem electronic multiplex cinema admission tickets to be tax invoices when prescribed particulars are included, and revise deemed-export refund reporting in FORMS GST RFD-01 and RFD-01A.
No. 02/2024 - Dated: 20-07-2024 - Telangana SGST GST - States
Exemption from filing annual return for the financial year 2023-24 by registered person whose aggregate turnover is up to two crore rupees
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Annual return filing exemption applies to eligible registered persons with aggregate turnover up to the prescribed threshold for 2023-24.
Registered persons with aggregate turnover of up to two crore rupees in financial year 2023-24 are exempt from filing the annual return for that year. The exemption is issued under the first proviso to section 44 of the Telangana Goods and Services Tax Act, 2017, on the Council's recommendations.
No. S.O. 2903 (E) - Dated: 19-07-2024 - SEZ SEZ
Central Government de-notifies an area of 18.9535 hectares, thereby making resultant area as 51.0565 hectares at Viswanathapuram Village, Hosur Taluk, Krishnagiri District, in the State of Tamil Nadu
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De-notification of SEZ land reduces notified area under the Special Economic Zones Act, resulting in a revised notified area.
Central Government de-notifies 18.9535 hectares within the Information Technology and ITES SEZ at Viswanathapuram Village, Hosur Taluk, reducing the notified area to 51.0565 hectares. The de-notified land is survey number 3/1 in Hosur village. The de-notification is effected under the statutory de-notification mechanism of the Special Economic Zones Act and rule 8 of the SEZ Rules, following State Government approval and recommendation by the Development Commissioner, with the Central Government satisfied that applicable Act requirements were met.
No. G.S.R. 419 (E) - Dated: 19-07-2024 - PMLA Money Laundering
Prevention of Money-laundering (Maintenance of Records) Amendment Rules, 2024 - Rule 9 - Client Due Diligence
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KYC identifier requirement: electronic retrieval of KYC records mandated, limiting duplicate document requests and requiring registry updates.
Reporting entities must seek or retrieve the KYC Identifier and obtain KYC records online from the Central KYC Records Registry, and may not require duplicate KYC documents unless the registry record has changed, is incomplete or non compliant, document validity has lapsed, or further verification or enhanced due diligence is necessary; entities must retrieve and update their records when notified of registry updates and follow regulator guidelines, with certain actions to be completed within seven days or as notified by the Central Government.
No. G.O. Ms. No. 86 - Dated: 19-07-2024 - Tamil Nadu SGST GST - States
Amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/849(b-2)/2018
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Reduced prescribed GST rate applies retrospectively, replacing the earlier rate under Tamil Nadu's statutory amendment.
The rate prescribed under sub-section (1) of section 52 of the Tamil Nadu Goods and Services Tax Act, 2017 is reduced by substituting 0.25 per cent. for "half per cent." The amendment, made on the recommendations of the Council, is deemed to have come into force from 10 July 2024.
No. F.12(1)FD/Tax/2024-89 - Dated: 19-07-2024 - Rajasthan SGST GST - States
Seeks to amend the Notification No. F.12(56)FD/Tax/2017-Pt-II-117 dated 20.09.2018 regarding reduction of rate of TCS
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TCS rate reduction lowers the previously prescribed rate to a reduced rate, effective mid July under Rajasthan GST amendment.
Amends the prior state notification to substitute the words "half per cent." with 0.25 per cent for Tax Collected at Source under the Rajasthan GST framework, effected under the State Government's powers on the Council's recommendation; the amendment modifies notification F.12(56)FD/Tax/2017-Pt-II-117 and is effective from 10th July, 2024.
No. CCT/26-2/2024-25/82/1481 - Dated: 19-07-2024 - Goa SGST GST - States
Exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the financial year 2023-24
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Exemption from annual return filing for registered persons below specified turnover threshold, effective for FY 2023-24.
Notification exempts registered persons whose aggregate turnover in FY 2023-24 is up to two crore rupees from filing the annual return for that financial year; the Commissioner, on the Council's recommendation, issued the notification dated 19 July 2024, and the exemption is effective from 10 July 2024 under the Goa Goods and Services Tax Act.
No. 93/2024 - Dated: 19-07-2024 - Inc.Tax Act 1961 Income Tax
Central Government specifies the pension fund, namely, AIMCo India Infrastructure Limited in respect of the eligible investment made by it in India - 93/2024 - Income Tax
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Specified person status for pension fund enables tax exemption on eligible investments subject to compliance and conditions.
AIMCo India Infrastructure Limited is specified as the person eligible for exemption under clause (23FE) for qualifying investments in India subject to conditions: timely return filing, Form 10BBC compliance certificate, quarterly Form 10BBB reporting, segmented accounts, regulation under Alberta law, administering assets solely for statutory retirement/social security plans, a capped allowance for non-core wholly government-owned assets with earnings credited to government accounts, prohibition on borrowings for Indian investments, and no day-to-day participation in investees apart from monitoring rights. Non-compliance renders the fund ineligible.
No. 50/2024 - Dated: 19-07-2024 - Cus (NT) Customs
Seeks to amend Notification No. 24/2023- Customs (N.T.), dated the 1st April, 2023 - The manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023
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Issue of duty credit under RoDTEP amended to include Special Economic Zone units with revised export documentation timing.
The amendment expands RoDTEP eligibility by inserting "or unit in Special Economic Zone" after "Export Oriented Unit", thereby making SEZ units eligible for duty credit issuance. It also adds a proviso that, for goods manufactured by or exported by an SEZ unit, the shipping bill or bill of export must be presented on or after the prescribed commencement date, establishing a temporal condition for entitlement to duty credit under the scheme.
No. 225926/2024/04(120)/XXVII(8)/2024/CT - Dated: 19-07-2024 - Uttarakhand SGST GST - States
Uttarakhand Goods and Services Tax (Amendment) Rules, 2024
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Aadhaar-based GST registration authentication strengthened with biometric verification, document checking, and deemed completion rules for applicants.
The Uttarakhand Goods and Services Tax (Amendment) Rules, 2024, effective from 21 June 2024, substitute rule 8(4A) of the Uttarakhand Goods and Services Tax Rules, 2017. Applicants opting for Aadhaar authentication must complete authentication while submitting the registration application, with the application date treated as the date of authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Risk-identified applicants must also undergo biometric Aadhaar authentication, photograph capture, and document verification at a notified Facilitation Centre before the application is deemed complete.
No. 19/GST-2 - Dated: 19-07-2024 - Haryana SGST GST - States
Notification under first proviso to section 44 to exempt the registered person whose aggregate turnover in the financial year 2023-24 is up to two crore rupees, from filing annual return for the said financial year under the HGST Act, 2017
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Annual return exemption: registered persons below prescribed turnover threshold exempt from filing for financial year 2023-24.
The Commissioner of State Tax, on Council recommendations and under the first proviso to section 44 of the Goods and Services Tax Act, 2017, exempts registered persons whose aggregate turnover in financial year 2023-24 is up to the small-taxpayer threshold from filing the annual return for that financial year.
No. 14/2024-State Tax - Dated: 19-07-2024 - Gujarat SGST GST - States
Seeks to exempt registered person having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2023-24
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Annual return exemption relieves eligible registered persons with limited aggregate turnover from filing for the relevant financial year.
Registered persons with aggregate annual turnover not exceeding two crore rupees in financial year 2023-24 are exempt from furnishing the annual return for that financial year. The exemption operates under the first proviso to section 44 of the Gujarat Goods and Services Tax Act, 2017.
No. 03/2024 - Dated: 19-07-2024 - CVD Customs
Central Government countervailing duty imposed on the tariff 40112010 and 40118000 for a period of five years (unless revoked, superseded or amended earlier)
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Countervailing duty continuation on subsidized tyre imports from China PR to remain in force, with prescribed application and calculation rules.
Definitive countervailing duty is continued and imposed on new/unused pneumatic radial tyres under tariff items 40112010 and 40118000 when the product description matches, targeting imports originating in or exported from China PR. The designated authority found continuing countervailable subsidies, limited quantification due to non-cooperation, and a likelihood of injury if duties ceased. The Central Government, under section 9 of the Customs Tariff Act and relevant rules, prescribes the duty rate on CIF value, requires payment in Indian currency, sets exchange rate determination by bill of entry date, and limits application to specified descriptions and export/origin scenarios.
No. 92/2024 - Dated: 18-07-2024 - Inc.Tax Act 1961 Income Tax
Amendment in Notification No. 106/2023 dated 27th December, 2023 - Extension of exemption u/s 10(23FE) - the pension fund, namely, Ravenna Investments Holding B.V.
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Extension of exemption under section 10(23FE) for a specified pension fund extends applicability through the next fiscal year.
The Central Government amends the principal notification under Explanation 1 to clause (23FE) of section 10 to extend the applicability of the exemption for Ravenna Investments Holding B.V. by substituting the earlier cut-off date in the opening paragraph with a later cut-off date, thereby prolonging the exemption period; the amendment applies from 1 April 2024 until publication of this notification in the Official Gazette.
No. 91/2024 - Dated: 18-07-2024 - Inc.Tax Act 1961 Income Tax
Amendment in Notification No. 95/2023 dated 1st November, 2023 - Extension of exemption u/s 10(23FE) - the pension fund, namely, BPC Penco XVII Corporation
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Exemption under section 10(23FE) extended to 31 March 2025 for BPC Penco XVII Corporation with limited retrospective effect.
The amendment substitutes the date "31st day of March, 2024" with "31st day of March, 2025" in the opening paragraph of Notification No. S.O. 4755(E) dated 1 November 2023, extending the exemption under section 10(23FE) for the pension fund BPC Penco XVII Corporation, and subjecting the change to the exception for acts done or omitted from 1 April 2024 until publication of this notification.
No. 90/2024 - Dated: 18-07-2024 - Inc.Tax Act 1961 Income Tax
Amendment in Notification No. 89A dated 13th October, 2023 - Extension of exemption u/s 10(23FE) - the pension fund, namely, the Stichting Pensioen funds
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Exemption under Section 10(23FE) extended for the specified pension fund, moving the expiry into the next fiscal year.
Amendment substitutes the earlier expiry date in the opening paragraph of the principal notification to extend the tax exemption under Section 10(23FE) for the Stichting Pensioen funds, prolonging the exemption period for an additional year and applying retrospectively from the start of the fiscal year through the date of publication of the amending notification.
No. 89/2024 - Dated: 18-07-2024 - Inc.Tax Act 1961 Income Tax
Amendment in Notification No. 36/2023 dated the 7th June, 2023 - Extension of exemption u/s 10(23FE) - the pension fund, namely, 2743298 Ontario Limited
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Extension of exemption under section 10(23FE) extended for the specified pension fund by government notification.
The Central Government, under the specified power to amend Explanation 1 to clause (23FE) of section 10, substitutes the terminal date in the opening paragraph of the earlier notification to extend the period of exemption for the named pension fund, with the amendment operating except as respects things done or omitted on and from the effective date until publication in the Official Gazette.
No. 88/2024 - Dated: 18-07-2024 - Inc.Tax Act 1961 Income Tax
Amendment in Notification No. 02/2023 dated 25th January, 2023 - Extension of exemption u/s 10(23FE) - the pension fund, namely, the California Public Employees Retirement System
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Exemption under section 10(23FE) extended for the specified foreign pension fund through the following fiscal year.
The Central Government amends the earlier notification granting exemption under Section 10(23FE) to the California Public Employees Retirement System by substituting the original expiry date with a later expiry, thereby extending the period of exemption and providing that the substitution applies in respect of acts or omissions from the commencement of the extended fiscal period to publication of the amending notification.
No. 87/2024 - Dated: 18-07-2024 - Inc.Tax Act 1961 Income Tax
Amendment in Notification No. 128/2022 dated 28th December, 2022 - Extension of exemption u/s 10(23FE) - the pension fund, namely, 1000242244 Ontario Inc.
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Exemption under section 10(23FE) extended to preserve the pension fund's tax-exempt status for an additional year.
The Central Government amends the opening paragraph of the principal notification under section 10(23FE) by substituting the earlier terminal date with a new later date, thereby extending the exemption for the pension fund 1000242244 Ontario Inc.; the amendment is made under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 and is subject to the qualification concerning acts or omissions on and from 1 April 2024 until the date of publication of this notification.
No. 86/2024 - Dated: 18-07-2024 - Inc.Tax Act 1961 Income Tax
Amendment in Notification No. 125/2022 dated 16th November, 2022 - Extension of exemption u/s 10(23FE) - the sovereign wealth fund, namely, Public Investment Fund
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Exemption under section 10(23FE) extended for Public Investment Fund, maintaining applicability into the following fiscal year.
The Central Government, invoking the powers under Explanation 1(b)(vi) to clause (23FE) of section 10 of the Income-tax Act, amends the opening paragraph of the principal notification by substituting the original terminal date with a later terminal date, thereby extending the exemption for the sovereign wealth fund named Public Investment Fund; the amendment preserves an exception for actions or omissions from 1 April, 2024 until publication in the Official Gazette and references the principal notification dated 16 November, 2022.

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Seeks to amend notification No. 45/2017-Customs dated 30th June, 2017 in order to extend the time period of re-import. - 39/2024 - Customs -Tariff

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Re-import period extension: duty relief for aircraft lubricants and non-ATF fuel allowed subject to no-drawback and matching-quantity conditions.
The notification inserts two conditional duty-relief entries: 4A grants nil customs duty for lubricating oil in engines of Indian-registered aircraft or ... Summary

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