Adjudication process for geographical indications establishes electronic complaint, inquiry, and appeal procedures with timeframes and penalties.
The rules provide an electronic procedure for complaints, inquiries and appeals under the Geographical Indications Act: any person may file an electronic complaint; the adjudicating officer must issue an electronic show cause notice specifying the alleged contravention, allow a minimum response period, require appearance if inquiry is warranted, permit counter statements and evidence in prescribed forms, compel witness attendance, and may proceed in absence of a respondent. Orders must be reasoned, dated and signed, supplied free to parties, and proceedings completed ordinarily within three months; appeals may be filed electronically and disposed of with a reasoned order.

Export prohibition on de-oiled rice bran: temporary ban on exports under specified HS codes impacting trade compliance.
Amendment changes export status of De-Oiled Rice Bran from 'Free' to 'Prohibited' under Export Policy conditions in Chapter 23 of Schedule-II, covering bran, residues and oil-cake classifications; exporters must comply with the revised restriction for the specified temporary prohibition period.

Special Additional Excise Duty reduction on petroleum crude enacted, altering per tonne levy and taking effect imminently.
The notification amends Notification No. 18/2022 Central Excise by substituting the entry for the per tonne levy against the relevant serial number, thereby reducing the Special Additional Excise Duty on production of petroleum crude; the Central Government exercises statutory powers under the Central Excise Act and the Finance Act and specifies the amendment's date of coming into force.

Tariff value fixation of specified import goods updated, affecting customs valuation and entry treatment from mid-August.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs notification to fix tariff values in US dollars for specified edible oils, brass scrap, areca nut, and certain forms of gold and silver, prescribing the valuation bases for customs purposes under section 14(2) of the Customs Act, 1962, and specifying the commencement date for the amendments.

Input tax credit limitation: credit disallowed for excess state tax where the supplier charges a higher rate in same line of business.
Where a supplier of an input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on that input service in excess of the tax paid or payable at the rate of 2.5% shall not be taken; illustrative examples show the recipient may claim input tax credit only to the extent of tax attributable to the 2.5% rate on the value of the input service. The notification also substitutes specified licensing wording, omits a sub item, and deletes certain Annexure classification entries.

Effective Date Amendment shifts commencement to mid May while maintaining retrospective application under GST notification provision.
Amendment substitutes the commencement date in para 4 of Notification No. 04/2024 State Tax with a later calendar date while declaring that the notification shall be deemed effective from the earlier calendar date stated in the original notification, thereby maintaining retrospective application.

GST exemption for specified railway services and long-term low-value accommodation introduced with retroactive effect under state rate notification.
The amendment adds Chapter 99 entries exempting specified Railway services and certain SPV infrastructure-use and maintenance services from State GST with a Nil rate. It revises serial number 12 by removing a heading reference, renumbering and adding an exclusion for student residences and hostel/PG-type accommodation, and inserts serial 12A under Heading 9963 to exempt low-value accommodation supplied for a minimum continuous ninety-day period at a Nil state tax rate. The changes are effective from 15 July, 2024.

Pre-packaged and labelled classification narrowed: larger packaged agricultural produce excluded from pre-packaged scope, altering GST treatment.
A proviso amends Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing more than 25 kilogram or 25 litre shall not be considered as a supply within the expression "pre-packaged and labelled"; the amendment is effective from 15th July, 2024.

GST rate amendments revise tariff classifications and exclude large-pack agricultural produce from pre-packaged labelling rules.
Amendments modify State GST rate schedules by inserting specified tariff entries for cartons, certain milk cans and solar cookers into the lower rate schedule, substituting and qualifying entries in the higher rate schedule to exclude those items, and adjusting related classificatory language; additionally, a proviso clarifies that agricultural farm produce packaged in quantities exceeding 25 kilogram or 25 litre is not to be treated as 'pre-packaged and labelled', effective from 15 July 2024.

Appointment of Authority members updates ex officio and nominated posts, amending earlier notification to designate chairperson and members.
The Central Government amends the principal Gazette notification to appoint the Secretary, Ministry of Corporate Affairs as Chairperson ex officio and the Executive Director of the Reserve Bank as an ex officio Member, and substitutes specified member entries by naming the individuals appointed as Members; these appointments are made under the Companies Act and the IEPF Authority Rules and take effect from the date each assumes office.

Aadhaar authentication permission granted to specified reporting entities for PMLA compliance after privacy and security satisfaction.
Permission is granted to specified reporting entities to perform Aadhaar authentication for Prevention of Money laundering Act purposes after the Central Government, exercising statutory powers and following consultation with the Unique Identification Authority and the appropriate regulator, found that those entities meet the required privacy and security standards under the Aadhaar framework.

Commencement of PMLA amendments appointed under Jan Vishwas Act for bringing specified amendments into force.
The Central Government appoints the thirteenth day of August, two thousand twenty-four as the date on which the amendments to the Prevention of Money-laundering Act, 2002 specified in column (5) against serial number 34 of the Schedule to the Jan Vishwas (Amendment of Provisions) Act, 2023 shall come into force, effected under the power conferred by sub-section (2) of section 1 of the Jan Vishwas (Amendment of Provisions) Act, 2023 by formal notification.

Show-cause reply deadline extended: regulatory timeframe now sixty days from the due date for receipt of reply.
The amendment substitutes the timeline in regulation language so that the period now runs as "sixty days from the due date for receipt of reply to the show-cause notice" in place of "thirty-five days of the date of the issuance of the show-cause notice", and it comes into force upon publication in the Official Gazette.

Verification of default records tightened: information utilities must verify debtor proof and authenticate undisputed amounts while marking disputes.
Amendments standardize certain timelines to seven days, limit Form C submissions to scheduled banks and other specified creditors, require verification of debtor contact and documentary proof before issuing Form D, and direct information utilities to authenticate undisputed amounts while marking verified disputed portions as disputed for scheduled banks.

NFRA appointment amendment substitutes two part time member entries and makes the change effective on Gazette publication.
The Central Government, exercising powers under section 132(3) of the Companies Act, substitutes serial numbers (8) and (9) in the National Financial Reporting Authority appointment of Part time members Rules, 2022 with the names Shri Sanjay Kallapur and Professor R. Narayanswamy; the National Financial Reporting Authority appointment of part time members (Amendment) Rules, 2024 takes effect on publication in the Official Gazette.

Eligibility relaxation for Technical Member allows state commercial taxes officers with reduced tenure requirements to qualify for appointment.
Notification relaxes the proviso to clause (d) of sub section (1) of section 110 of the Central Goods and Services Tax Act, 2017 to allow an officer of the Commercial Taxes Department of Rajasthan who has completed at least fifteen years as Group A or equivalent and an overall twenty five years of government service as a Gazetted Officer to be eligible for appointment as a Technical Member (State) in State Benches of the GST Appellate Tribunal, for a period of ten years from publication.

De-notification of SEZ area: Central Government rescinds prior notification after state NOC and administrative recommendation.
The Central Government rescinds earlier notifications that had notified and partially de-notified portions of the proposed IT/ITES SEZ at Wagholi and Kharadi, on the developer's proposal to de-notify the remaining area, following the State Government's No Objection Certificate and the Development Commissioner's recommendation, exercise being pursuant to the first proviso to rule 8 of the SEZ Rules, 2006, and without affecting actions completed or omitted prior to rescission.

Insurance contracts standard introduces a comprehensive recognition, measurement and disclosure framework and amends related accounting rules.
The Amendment Rules insert Ind AS 117 Insurance Contracts, establishing principles for recognition, measurement, presentation and disclosure of insurance and related contracts, defining key measurement building blocks (fulfilment cash flows, discounting, risk adjustment and contractual service margin), grouping and contract boundary rules, eligibility for a premium allocation approach, special rules for reinsurance and investment contracts with discretionary participation features, modification/derecognition mechanics, extensive disclosure requirements, and consequential amendments and transition cross references across multiple Ind ASs to ensure consistent application.

Foreign company registration now requires submission in Form FC-1 to the Registrar, Central Registration Centre.
The amendment designates the in place of the generic "Registrar" in rule 3(3) and inserts a proviso in rule 8(1) requiring that documents for registration by a foreign company referred to in rule 3(3) be delivered in Form FC-1 to the Registrar, Central Registration Centre, thereby prescribing the receiving authority and the documentary format for initial foreign company registration filings.

Tax exemption for transport workers' social security scheme: specified non commercial receipts exempt subject to activity and filing conditions.
Exemption is granted to West Bengal Transport Workers' Social Security Scheme for specified receipts-government grants; cess under the West Bengal Motor Transport Workers' Welfare Cess Act and rules; registration fees from beneficiaries; and interest on bank deposits-subject to conditions that the scheme shall not undertake commercial activity, shall maintain unchanged activities and the nature of specified income across financial years, and shall file its return of income as required by the Income-tax Act. The notification applies retrospectively to certain assessment years and prospectively to specified future assessment years.