Annual return filing exemption applies to registered persons with turnover up to the specified threshold for the financial year 2023-24.
Exemption from filing the annual return is granted to registered persons whose aggregate turnover in the financial year 2023-24 is up to two crore rupees under the Andhra Pradesh Goods and Services Tax Act, 2017. The exemption is issued by the Chief Commissioner in exercise of the power under the first proviso to section 44, acting on the recommendations of the Goods and Services Tax Council.

Inclusion of ports for export of essential commodities permits Kandla and Vishakhapatnam for Maldives exports under amended foreign trade policy.
The Central Government amended the prior export notification to add Kandla Sea (INIXY1) and Vishakhapatnam Sea (INVTZ1) to the list of Customs sea ports authorized for export of essential commodities to the Republic of Maldives, permitting these ports to handle consignments that are otherwise in the Prohibited/Restricted category for the specified fiscal year and supplementing the four ports already listed in Notification No. 06/2023.

Goods and Services Tax Appellate Tribunal establishment confirms bench locations and district jurisdictions across states and union territories.
Establishes the Goods and Services Tax Appellate Tribunal with effect from 1 September 2023, constituting a Principal Bench at New Delhi and specified State Benches at named locations, and notifies the districts forming the jurisdiction of each bench and its sitting or circuit arrangements, with circuit locations to be operational as ordered by the President and additional sittings to be staffed by one Judicial Member and one Technical Member.

Fixation of tariff values updates declared customs values for specified edible oils, metals, areca nut and precious metals.
Fixation of tariff values amends the principal customs non-tariff notification by substituting revised tables that prescribe declared values in US dollars for specified edible oils, brass scrap, areca nut, and categories of gold and silver for customs assessment; it references benefit-eligibility entries for certain precious metal imports and takes effect from the stated commencement date.

Conditional basic customs duty on laboratory chemicals for laboratory and R&D use, subject to importer undertaking and duty recovery.
Prescribes a conditional basic customs duty of 10% on laboratory chemicals under HS 9802 00 00 (excluding undenatured ethyl alcohol) for use in laboratories or research and development, and adds a compliance condition requiring importers to submit an undertaking that goods will be used only for those purposes and not sold; non compliance triggers liability to pay duty equal to that which would have been leviable absent the notification. Effective from 1 August 2024.

Special Additional Excise Duty on petroleum crude reduced; amended tariff entry effective from August 2024.
Amendment reduces the Special Additional Excise Duty on production of petroleum crude by substituting the tariff entry in the Table against S. No. 1 with a new specified per tonne rate, enacted under the Central Excise Act read with the Finance Act. The change is notified as a further amendment to Notification No. 18/2022 Central Excise and takes effect from 1 August 2024.

Qualification relaxation for GSTAT technical member extends eligibility to Gazetted Government officers for a limited period.
The Government of Chhattisgarh relaxes the qualification for appointment as a Technical Member (State) in the State Bench of the Goods and Services Tax Appellate Tribunal by replacing the requirement of twenty-five years' service in Group A (or equivalent) with twenty-five years' service in the Government as a Gazetted officer for a limited transitional period; all other eligibility conditions in the governing provision remain applicable.

Shareholding pattern disclosure required quarterly on exchange and clearing corporation websites in listed-company format and manner.
Recognised stock exchanges and recognised clearing corporations must disclose their shareholding pattern on their websites quarterly, in the format and as required for listed companies under the Listing Obligations and Disclosure Requirements. The amendment also omits references to the Core Settlement Guarantee Fund in a committee clause, removes Paragraph 27 of Part III to Form A, revises wording in Schedule II Part G to rely on Board guidelines rather than a specific circular, and omits Paragraph V in Part H.

SEZ Authority membership updated: substitution of designated members in the SEEPZ authority under Special Economic Zones Act.
Amendment under the Special Economic Zones Act, 2005 substitutes entries at serial numbers five and six of the referenced notification to replace two named members and their affiliations with two newly named individuals as members of the SEEPZ SEZ Authority, effecting an administrative change to the Authority's composition.

Exemption to re-import of goods revised to 'Nil' status subject to conditions on drawback and quantity
Corrigendum amends Notification No.39/2024 by replacing wording so that specified provisions now read Nil, subject to condition that no drawback and Nil, subject to following conditions, namely:- (i) The quantity, thereby making the Nil exemption conditional on absence of drawback claims and on specified quantity-related conditions.

Customs tariff amendment under India UAE CEPA revises preferential duty entries for specified goods in notification.
Amends Notification No. 22/2022-Customs to implement the first tranche of the India-UAE CEPA by substituting S. Nos. 59-69 and 72-73 in TABLE II with new entries. The substitutions set out specific HS codes and the two corresponding duty-column entries for each listed good, thereby altering the preferential duty treatment under the notification.

Aadhaar authentication required for GST registration; biometric checks and document verification at facilitation centres complete the application.
Applicants opting for Aadhaar authentication must undergo Aadhaar verification on submission and the submission date is the date of Aadhaar authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. Applicants identified by portal data analysis and risk parameters must additionally complete biometric Aadhaar authentication, photographic capture of the applicant or specified individuals, and original document verification at a Commissioner notified Facilitation Centre; the application is complete only after these steps.

Export permission for Non-Basmati white rice to Namibia granted through designated cooperative exporter under Foreign Trade Policy.
The Central Government permits export of specified quantity of Non-Basmati White Rice under ITC(HS) code 10063090 to Namibia through National Cooperative Exports Limited (NCEL), authorising shipment of the commodity to the named destination exclusively via NCEL and thereby creating a targeted export concession.

Amendment to Rule 109A clarifies officer rank for reviewing decisions passed by Senior Joint Commissioner.
Substitution of clause (b) in sub rules (1) and (2) of rule 109A prescribes that, where a decision or order is passed by the Senior Joint Commissioner, the empowered officer shall be any officer not below the rank of Additional Commissioner (Appeals).

Biometric Aadhaar authentication centres notified for GST registration, enabling in-person ID, photograph and document verification.
Notification under the proviso to sub-rule (4A) of rule 8 of the West Bengal GST Rules, 2017 designates named Facilitation Centres (GSK-1 to GSK-32) and their addresses as official points for biometric Aadhaar authentication, capture of applicant photographs and physical verification of original documents submitted with GST registration applications, linking each centre to applicants in the specified jurisdictional areas; the notification is effective immediately.

Appointment of common adjudicating authority to consolidate adjudication of show cause notices under the Customs Act.
Appointment of a Common Adjudicating Authority to consolidate adjudication of specified show cause notices issued to M/s Ian Macleod Distillers India Pvt. Ltd. The CBIC, invoking sections 3, 4 and relevant provisions of section 5 of the Customs Act, designates the officer in the Table to exercise the powers and discharge duties of the originally named adjudicating officers for the listed notices, transferring responsibility for adjudication to the named common authority.

Commencement of Insider Trading Amendment Regulations brings amended prohibition framework into force under SEBI's statutory powers.
The Securities and Exchange Board of India appoints the 1st day of November, 2024 as the date on which the Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2022 shall come into force, pursuant to powers under the SEBI Act, thereby fixing the Commencement Date for the amended insider trading regulatory framework by official notification.

Annual return filing exemption for registered persons with aggregate turnover up to two crore rupees for financial year 2023-24.
Exemption from filing the annual return is granted to a registered person under the Uttarakhand Goods and Services Tax Act, 2017 where the aggregate turnover in the financial year 2023-24 is up to two crore rupees. The exemption is issued under the first proviso to section 44, on the recommendations of the Council, and applies only to the specified financial year.

Annual return exemption for small registrants suspends the filing requirement for the specified financial year under GST.
The Commissioner, under the first proviso to section 44 of the Puducherry GST Act, 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, creating a targeted waiver of the statutory filing obligation for eligible taxpayers for the specified year.

Exemption from specified income: SAMEER eligible for tax relief on defined receipts subject to non commercial and filing conditions.
Exemption under clause (46) of section 10 is notified for SAMEER, Mumbai, limited to specified income streams: government grants; fees for test, measurement and consultancy; design and development charges in RF/microwave and allied areas; royalty and technology transfer receipts; miscellaneous income per its Memorandum of Association; and interest on bank deposits. The exemption is subject to conditions that the Society shall not undertake commercial activity, shall maintain unchanged activities and specified income across the financial year(s), and shall comply with the prescribed return-filing requirement. The notification is given retrospective effect for specified assessment years.