Testing requirement for cough syrup exports waived for shipments to regulator-approved countries and approved manufacturing plants.
Exports of cough syrup under HSN 3004 require testing of an export sample and a Certificate of Analysis issued by specified central, regional, NABL-accredited, or named private laboratories; however, testing may be waived for shipments to countries whose regulatory agencies have approved the manufacturing plant/section, and products manufactured in such approved plants/sections may be exported to any country without the mandatory testing, subject to applicable GMP benchmarks.

Halal meat exports must carry I-CAS Halal certification and meet importing-country halal requirements, effective 16 Oct 2024.
Exports of specified meat and meat products as Halal to listed countries are permitted only if produced, processed, or packaged in facilities certified under the I-CAS Halal scheme, and exporters must provide I-CAS Halal certificates issued by NABCB accredited Certification Bodies to buyers after shipment; exporters must also meet any additional Halal requirements imposed by the importing country and furnish approved importing country Halal certificates where applicable.

Minimum import price applied to synthetic knitted fabrics, restricting imports unless CIF threshold is met under revised trade policy.
A temporary Minimum Import Price regime is applied to specific ITC (HS) codes for synthetic knitted fabrics, converting their import policy from 'Free' to 'Prohibited' except where CIF value meets or exceeds the prescribed threshold; this extension and expansion of MIP measures modifies Notification No. 77/2023 and remains in force until 31 December 2024, with all other terms of the earlier notification unchanged.

Commencement of Haryana GST Amendment establishes staggered enforcement for specified ordinance sections under the Haryana GST Act.
The Governor, invoking commencement powers under the Haryana Goods and Services Tax (Amendment) Ordinance, 2024, appoints separate operative dates so that certain listed sections come into force on an earlier date and a broader set of listed sections is brought into force on a later date, effectuating phased implementation of the Ordinance through a state executive notification.

E-way bill exemption for transport of turmeric, chilli and raisins for job work and storage within state.
The notification inserts an entry exempting Turmeric, Chilli (Genus: Capsicum) and Raisins from the requirement to generate an E-way bill when transported within the State of Maharashtra for purposes of job work or for storage and warehousing, with no consignment value limit, under the powers conferred by rule 138 of the Maharashtra GST Rules.

Designation of beneficiary-identification authority under tax law enables verified identification for social welfare scheme beneficiaries.
The Central Government designates the Principal Secretary and the Chairman of Odisha Computer Application Centre as the authority to identify genuine beneficiaries for state social welfare schemes, establishing responsibility for beneficiary verification under the Income-tax Act notification.

GST return amendments through GSTR-1A enable current-period corrections and align input tax credit, refund, registration, and demand procedures.
FORM GSTR-1A is introduced as an optional, late-fee-free facility for furnishing missed current-period outward-supply details or amending details in GSTR-1 before filing the corresponding GSTR-3B. Its particulars feed into GSTR-3B and become available in the next open GSTR-2B. The amendments also recast Input Service Distributor credit allocation, permit prescribed refunds of additional integrated tax following post-export price revisions, establish a Canteen Stores Department refund process, and revise electronic appellate, e-way bill enrolment and demand-payment adjustment procedures.

Sunset provision for Section 171 examinations: Authority stops accepting requests to probe input tax credit or rate pass through.
The notification appoints the 1st day of April, 2025 as the date from which the Authority under Section 171 shall not accept any request to examine whether input tax credits availed or reductions in tax rates have resulted in commensurate reductions in the prices of goods or services supplied by a registered person; the measure takes effect on publication in the Official Gazette.

Anti profiteering: Principal GST Appellate Tribunal bench empowered to scrutinize price pass through after tax credits or rate cuts.
Empowers the Principal Bench of the GST Appellate Tribunal to determine whether input tax credits or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services supplied by registered persons, thereby enabling the bench to examine compliance with the anti profiteering regulatory objective from the stated effective date.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver updated effective October first.
Tariff values are fixed under section 14(2) of the Customs Act by substituting Tables 1-3 in the principal Customs (N.T.) notification, prescribing US dollar tariff values per metric tonne for specified edible oils, brass scrap and areca nut and US dollar values for specified forms of gold and silver, including explanatory scope limits for certain entries; the notification replaces prior tables and states the new values' commencement date.

HS code alignment updates ensure multiple Customs exemption notifications are amended to match Finance Act classifications.
Directive amends specified Customs miscellaneous exemption notifications to align HS codes and related schedule entries with the Finance Act, 2024 effective 1 October 2024. The amendments instruct substitution of HS entries, insertion of new serial numbers with corresponding product descriptions and tariff entries, and omission of certain serials across multiple principal notifications and annexures. The instrument also updates descriptive terminology and consolidates or splits tariff-line classifications where required, preserving associated tariff cells when present.

Online filing of Form 1 under Vivad Se Vishwas requires digital signature or electronic verification and generates electronic acknowledgement.
The procedure mandates online preparation and submission of the declaration and undertaking in Form 1 on the Department's e Filing portal, with verification under section 140 of the Income tax Act. Filing requires digital signature where returns mandate it or otherwise an electronic verification code; specified schedules must be completed with validations. Submission generates an electronic acknowledgement, is viewable/downloadable on the portal, and is treated as submission to the designated authority under Clause (e) of section 89 of the Scheme. The Notification is effective immediately.

RoDTEP extension for DTA and AA/EOU/SEZ exports with revised rates subject to budgetary adjustments.
The RoDTEP export incentive is extended for DTA units and for Advance Authorization holders, EOUs and SEZ units for differing limited periods, subject to adjustments to eligible items, rates and per unit caps to ensure conformity with the scheme's approved budget. Revised RoDTEP rates are notified via updated Appendix 4R (DTA) and Appendix 4RE (Advance Authorization/EOU/SEZ) and will take effect once published on the DGFT/ICEGATE portals; preceding rates apply for the interim exports specified in the notification.

Commencement of Haryana GST Amendment: section 34 from 1 October 2024; sections 2 and 9 from 1 April 2025.
The Governor appoints commencement dates for provisions of the Haryana Goods and Services Tax (Amendment) Ordinance, 2024: 1 October 2024 for the provision corresponding to section 34, and 1 April 2025 for the provisions corresponding to sections 2 and 9, by executive notification under the HGST Act, 2017.

Input Tax Credit examination halted: authority will stop accepting requests to probe price commensurability following tax rate changes.
The Central Government, on the recommendations of the GST Council and under the proviso to sub section (2) of section 171 CGST Act, has appointed 1st April 2025 as the date from which the authority referred to in that section shall not accept any request for examination whether input tax credits availed or a reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services; the notification comes into force on publication in the Official Gazette.

Anti profiteering: Principal Bench authorised to assess whether tax credits or rate cuts reduced consumer prices.
Authorises the Principal Bench of the Appellate Tribunal to determine whether input tax credits availed by a registered person or a reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services, pursuant to recommendations of the GST Council and under the statutory powers conferred on the Central Government and the Tribunal; the notification also specifies its commencement date.

Insurance accounting transition: insurers may use Ind AS 104 for consolidation until Ind AS 117 is notified, impacting reporting and disclosures.
The rules permit an insurer or insurance company to present financial statements under Ind AS 104 for consolidation purposes by its parent, investor or venturer until the Insurance Regulatory and Development Authority notifies Ind AS 117; accordingly, Ind AS 104 is inserted as a Schedule and continues to apply, setting out scope, recognition and measurement rules (including unbundling, liability adequacy testing and reinsurance asset impairment), permissible accounting-policy elections and comprehensive disclosure requirements.

Export policy change for Non-Basmati White rice: moved from prohibited to free subject to minimum export price requirement.
The export classification for Non-Basmati White rice (semi milled or wholly milled, whether or not polished or glazed) is amended from prohibited to free, subject to a Minimum Export Price, with immediate effect and until further orders under powers conferred by the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.

Commencement of Amendment Rule 2 notified to take effect on a specified date, initiating its operative compliance effects.
The State government, exercising statutory powers, notifies that rule 2 of the Odisha Goods and Services Tax (Amendment) Rules, 2024, shall come into force on 27th September, 2024 by S.R.O. notification, thereby fixing the effective date for the rule and initiating its operative compliance effects.

Tax Collection at Source rate reduced for intra state supplies; electronic commerce operators to collect TCS at the lower rate.
The notification amends the earlier state GST notification to substitute the existing TCS rate described as "half per cent" with a lower specified rate for Tax Collection at Source on intra state taxable supplies effected through electronic commerce operators, enacted under the state's GST statutory power on the GST Council's recommendation. It further stipulates that the amended rate is deemed to have come into force from a specified earlier commencement date, so that electronic commerce operators are to collect TCS at the reduced rate from that date.