Commencement of Bharatiya Nagarik Suraksha Sanhita: provisions to come into force on 1 July 2024 with a limited exception.
Designates 1 July 2024 as the date on which the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 shall come into force under the statute's commencement power, while expressly excluding the provisions corresponding to the entry relating to section 106(2) of the Bharatiya Nyaya Sanhita, 2023 in the First Schedule.

De-notification of SEZ land reallocates specified parcels for infrastructure to support the SEZ's original objectives.
Central Government de-notifies specified land parcels from a sector-specific SEZ at Village Gwal Pahari, Gurugram under the Special Economic Zones Act and Rules, following the developer's proposal, Development Commissioner recommendation, and State Government approval; the parcels are identified by survey details for deletion and are to be repurposed for infrastructure that sub-serves the SEZ's original objectives, with the notification recording the aggregate deleted area and resultant notified SEZ area.

Designated Indian carrier status assigned to SNV Aviation (Akasa Air) under Central Sales Tax Act, enabling CST treatment.
The Central Government has issued a notification specifying M/s SNV Aviation Private Limited (Akasa Air) as the designated Indian carrier, formally classifying the company for the purposes of the Central Sales Tax Act and thereby governing its treatment under CST rules and related tax administration mechanisms.

Import policy extension: free import of yellow peas allowed for consignments with qualifying Bill of Lading, subject to registration.
Imports of yellow peas under ITC(HS) Code 07131010 are treated as Free of the MIP and without port restriction for consignments meeting the specified Bill of Lading issuance cutoff, subject to compulsory registration and uploading of the Bill of Lading under the Import Monitoring System; consignments with Bills of Lading issued after the cutoff will be subject to the prior Restricted import regime and its conditions.

State tax rate amendment removes ordinance reference from a Schedule IV entry, altering the notification's operative text effective October.
The Government amends Notification No. 1/2017-State Tax (Rate) by omitting the words referring to the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 from column (3) of Schedule IV entry 227A; the amendment is issued under powers of the Maharashtra GST Act and is stated to be effective from 1st October 2023.

GST rate schedule amendment revises tariff entries and applies the updated classification from January 2024.
The Government of Uttarakhand amended Schedule I at the 2.5% GST rate by substituting the tariff entries against S. No. 165 and S. No. 165A with codes 2711 12 00, 2711 13 00 and 2711 19 10. The amendment was made under the Uttarakhand Goods and Services Tax Act, 2017 and is deemed to have come into force from 4 January 2024.

GST limitation period extension for section 73 orders under the Uttarakhand tax law is further modified for prior years.
Extension of the time limit for passing orders under section 73 of the Uttarakhand Goods and Services Tax Act, 2017, relating to tax not paid or short paid or input tax credit wrongly availed or utilised, by partial modification of earlier notifications issued under section 168A. The time limit for issuance of orders under sub-section (9) of section 73 is extended for the relevant periods, including financial year 2018-19 up to 30 April 2024 and financial year 2019-20 up to 31 August 2024.

De-notification of SEZ land reduces notified area under Special Economic Zones Act, enabling future industrial use.
The Central Government, under the first proviso to section 4(1) of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, hereby de-notifies 1.514 hectares from the Kuvvakolli Village SEZ notified for M/s. CCL Products (India) Ltd, reducing the SEZ area to 12.260 hectares; the de-notified parcels are identified by survey numbers and are stated to be for future industrial use following State approval and the Development Commissioner's recommendation.

Consent-based information sharing via Public Tech Platform for Frictionless Credit enabled under GST framework to facilitate digital credit data exchange.
Notification designates Public Tech Platform for Frictionless Credit as the system with which the common portal may share information on the basis of consent under the GST framework, and defines the platform as an enterprise-grade open-architecture IT platform with standard protocol-driven architecture and an open, shared API framework to enable convergence of financial service providers and multiple data sources for a digital credit ecosystem.

Income-tax form amendments add deduction amount field, update rule title and capital gains section references accordingly.
Corrigendum substitutes the rule title as the Income-tax (Second Amendment) Rules, 2024 and mandates insertion of an "Amount (Rs.)" column in Schedule 80DD of ITR-2 and ITR-3 and in Schedule 80U of ITR-3, replacing those schedules with revised layouts that include nature of disability, type of dependent, PAN and Aadhaar of the dependent, Form 10IA filing details, acknowledgement number, UDID number and the new Amount column; it also amends Schedule CG in ITR-5 to revise listed capital-gains reference entries.

Common Adjudicating Authority appointment for adjudication of show cause notices in provisional customs assessment under Customs Act.
The Central Board of Indirect Taxes and Customs appoints a Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named adjudicating officers for specified show cause notices concerning M/s Royal Canin India Pvt. Ltd, thereby transferring adjudicatory competence for finalization of provisional assessment under the Customs Act.

Import condition for Yellow Peas requires bill of lading by specified deadline; export duty end date for parboiled rice removed.
The notification amends 55/2022-Customs by omitting S. No. 2A and deleting condition 5 in the Annexure, removing the prior temporal restriction. It also amends 64/2023-Customs to make the levy subject to a condition and substitutes the Table to require that imports of Yellow Peas (Tariff Item 0713 10 10) be accompanied by a Bill of Lading issued on or before the prescribed date. The amendments come into force the day after notification.

Packing machine registration requirement mandates electronic disclosure and monthly production statements for manufacturers of specified tobacco products.
The notification requires manufacturers of specified pan masala and tobacco products to electronically register packing and filling machines in FORM GST SRM-I with system generated machine registration numbers, report additions, disposals and any capacity amendments within short statutory timelines, submit monthly production and input statements in FORM GST SRM-II by the tenth day of the succeeding month, and upload Chartered Engineer certificates in FORM GST SRM-III for declared or amended machines. The Schedule lists the covered goods and the notification adopts Customs Tariff interpretation rules.

Rescission of Notification: Specified state GST notification withdrawn, effective from commencement date, savings preserved by government.
The Government rescinds Government Notification No. 30/2023-State Tax dated 22nd August, 2023, while preserving a savings clause for things done or omitted before rescission, and declares the rescission to come into force from the specified commencement date.

Special Economic Zone expansion: Government notifies additional land to enlarge the SEZ footprint under SEZ regulatory rules.
Central Government notifies inclusion of an additional 29.149657 hectares at Panapakkam Village, Ranipet District, Tamil Nadu, into the Multi Sector SEZ proposed by M/s. State Industries Promotion Corporation of Tamil Nadu Limited, increasing the notified SEZ area to 81.356157 hectares. The action is taken under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, and lists the specific survey numbers and parcel areas comprising the addition.

Aadhaar authentication authorised for notified reporting entities under PMLA, enabling UIDAI authentication after privacy and security compliance.
The Central Government notifies the listed reporting entities to perform Aadhaar authentication services for purposes of the Prevention of Money laundering Act after being satisfied that they comply with privacy and security standards under the Aadhaar Act and following consultation with the Unique Identification Authority and the regulatory authority.

Lesser penalty: reduction in penalties for applicants who provide vital cartel disclosures, subject to conditions and priority status.
These regulations prescribe the procedure and conditions for grant of lesser penalty and lesser penalty plus under section 46 of the Act: applicants must cease cartel participation, make full and true vital disclosures, provide all relevant evidence and identify involved individuals; the designated authority records and forwards applications to the Commission, which marks priority status and evaluates applications in order; a first vital disclosure enabling a prima facie opinion may attract full reduction, subsequent disclosures that add significant value may attract graduated reductions, and lesser penalty plus can secure additional reduction for prior marker applicants who disclose another distinct cartel. Confidentiality, inspection, withdrawal and transitional provisions are also specified.

Appeal amnesty for delayed GST appeals permits filing on FORM GST APL-01 after prescribed payment conditions are met.
An amnesty procedure allows taxable persons who missed the statutory appeal period or whose appeals were rejected as time barred to file an appeal in FORM GST APL-01 subject to conditions. The appellant must pay in full the admitted portion of tax, interest, fine, fee and penalty and deposit a specified percentage of the remaining disputed tax, with a required portion debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess pre-notification payments are withheld until disposal, and Chapter XIII appeal rules apply mutatis mutandis.

Commencement of section 33 of the Competition Amendment Act: provisions to come into force on the appointed date.
The Central Government, by notification under the Act's empowering clause, appoints 20th February 2024 as the date on which the specified provision of the Competition (Amendment) Act, 2023 shall come into force, thereby activating that statutory provision.

Revised appellate jurisdiction under GST reorganises territorial divisions for Tirupati and Vijayawada authorities pending Visakhapatnam office setup.
Revised jurisdictions are notified for the Appellate Authorities under the Andhra Pradesh Goods and Services Tax Act, 2017, by partially modifying the earlier order dated 01.07.2022, pending establishment of a full-fledged Appellate Office at Visakhapatnam. The Appellate Authority at Tirupati is assigned the Anantapur, Kurnool, Kadapa, Chittoor and Nellore Commercial Taxes Divisions, while the Appellate Authority at Vijayawada is assigned the Guntur-I, Guntur-II, Vijayawada-1, Vijayawada-2, Vijayawada-3, Eluru, Rajamahendravaram, Kakinada, Visakhapatnam-1, Visakhapatnam-2 and Vizianagaram Commercial Taxes Divisions.