Compensation cess cap on exported taxable goods set at concessional rate subject to export, documentation, and movement conditions.
Grants a concessional compensation cess treatment on taxable goods supplied by a registered supplier to a registered recipient for export, exempting the portion of cess above a minimal rate subject to conditions: issuance of tax invoice, recipient's export within the specified period, inclusion of supplier GSTIN and invoice number in shipping documentation, recipient's registration with a recognised export body, provision of order to the supplier and tax officer, prescribed movement of goods (direct to export points or registered warehouses), requirements for aggregation and warehouse acknowledgements, and submission of shipping bill and export proof to supplier and jurisdictional tax officer.

Import exemption for IAEA inspection equipment and consumables permitted subject to Department of Atomic Energy certification and export undertaking.
Equipment and consumable samples imported by the IAEA inspection team are exempt from customs duty and integrated tax, provided the importer produces a certificate and certified list from the Joint Secretary or Deputy Secretary of the Department of Atomic Energy and that the Department furnishes an undertaking that equipment will be exported within six months or such extended period as may be allowed by the Commissioner of Customs and that consumables are required and will be accounted for.

Fixation of tariff values: updated import tariff values for edible oils, brass scrap, areca nut, gold and silver effective Jan 16.
Fixation of tariff values substitutes Tables 1-3 of the principal non-tariff notification, specifying US dollar tariff values per metric tonne for listed edible oils and brass scrap, US dollar values for gold and silver in specified forms with explanatory exclusions, and a tariff value for areca nuts; issued under section 14(2) of the Customs Act, 1962 and effective from the stated commencement date.

Sea cargo manifest compliance for non-specified ports is deferred, extending the relevant regulatory applicability until 31 March 2025.
The Sea Cargo Manifest and Transshipment Regulations are amended to substitute the date against serial number 6 in the Table after Form XII with 31 March 2025. This defers the applicability of the relevant new regulation for ports other than the specified ports until that date. The amendment takes effect upon publication in the Official Gazette.

Transfer of funds between repatriable Rupee accounts now permitted for bona fide transactions, clarifying SNRR account handling and bank eligibility.
The amendment broadens authorised dealer scope to include branches outside India, permits transfers between repatriable Rupee accounts for bona fide transactions, and revises SNRR account rules: eligible non-residents may open SNRR accounts with an authorised dealer or its branch outside India for permissible current and capital account transactions and for dealings with non-residents; IFSC units may open SNRR accounts outside IFSC for outside-IFSC business. "Indian bank" is replaced by "A bank" and SNRR account tenure is made concurrent with the account holder's contract, operation period, or business.

Mode of payment for foreign non debt investments: inward remittance or repatriable account debit, proceeds remittable abroad.
Amendments require consideration for foreign investments in equity, units, LLP capital and convertible notes to be paid by inward remittance through banking channels or from funds in repatriable foreign currency or Rupee accounts maintained under the Deposit Regulations, allow sale, maturity or disinvestment proceeds (net of taxes) to be remitted abroad or credited to such repatriable accounts, and clarify that "banking channels" include rupee vostro accounts, including Special Rupee Vostro Accounts.

Foreign currency accounts for resident exporters allowed for export realisation; funds may fund imports or be repatriated under export rules.
Authorises a resident exporter to open and maintain a Foreign Currency Account abroad to realise full export value and advance remittances; funds may be used for paying for imports into India or repatriated within the end of the next month from receipt after adjusting for forward commitments, subject to the realisation and repatriation requirements in Regulation 9 of the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015.

Research Association approval: recognises CPRI Bengaluru under section 35 for scientific research, effective retrospectively for relevant assessment years.
Central Government approves Central Power Research Institute (CPRI), Bengaluru, as a Research Association for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, identifying the entity by PAN; the approval is issued under the Income tax Rules and given retrospective effect from publication in the Official Gazette, applying to a defined sequence of assessment years.

Inland Container Depot designation expands: Virochannagar, Ahmedabad authorised for import unloading and export loading operations.
Amends Notification No. 12/97-Customs (N.T.) to insert item (xvii) designating Virochannagar, Ahmedabad as an Inland Container Depot authorised for the unloading of imported goods and the loading of export goods or any class of such goods, effected under powers granted by clause (aa) of sub-section (1) read with sub-section (2) of Section 7 of the Customs Act, 1962.

Export Policy update aligns ITC(HS) classification with finance law changes, notifying revised export policies and general notes effective immediately.
The notification revises the Schedule II (Export Policy) of ITC(HS) 2022 to align export classifications and policy conditions with Finance Act 2024; it publishes the current export policy for all ITC(HS) codes, updates the General Notes to Export Policy accordingly, makes both instruments available on the Directorate's website, and declares them effective immediately.

Extension of GSTR-3B due date: October filings allowed until twenty-first November for Maharashtra registered persons.
Extension of the due date for furnishing FORM GSTR-3B for October 2024 to the twenty-first day of November 2024 for registered persons whose principal place of business is in Maharashtra, applicable to those required to file periodic GST returns under the State's GST rules.

GSTR-8 filing deadline extended for e commerce operator returns, new due date set and effective retroactively.
The Commissioner of State Tax, under powers conferred by the first proviso to sub section (4) of section 52 read with section 168 of the Haryana GST Act and rule 67 of the Haryana GST Rules, extends the time limit for furnishing the statement of outward supplies through an e commerce operator in FORM GSTR-8 for December, 2024 until 12 January 2025, with the extension deemed effective from 10 January 2025.

Tax Deducted at Source return extension: due date for FORM GSTR-7 for December extended to mid-January.
The Commissioner of State Tax, exercising statutory powers and on the Council's recommendation, extends the filing deadline for FORM GSTR-7-the return for persons required to deduct tax at source under the GST framework-for the month of December, 2024 to the 12th day of January, 2025; the notification is deemed effective from the 10th January, 2025.

Extension of GSTR-6 filing deadline: Input Service Distributors may file December returns by the new January fifteenth deadline.
Extension of time to furnish FORM GSTR-6 for December 2024 is granted to Input Service Distributors, moving the filing deadline to 15 January 2025. The Commissioner of State Tax issued the extension on the recommendation of the Council relying on statutory authority under the Haryana Goods and Services Tax Act, 2017 and the corresponding rules.

Filing deadline extension for non-resident GST returns in FORM GSTR-5 granted, allowing delayed submission under statutory provision.
The Commissioner of State Tax, on the Council's recommendation and under powers in the Haryana GST Act and Rules, extends the time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the month of December 2024, thereby moving the statutory due date for submission for that class of taxpayers.

Extension of GSTR-3B filing deadline: electronic returns timeframe extended for eligible registered persons under GST law.
Extension of time is granted for furnishing returns in FORM GSTR-3B electronically by registered persons whose principal place of business is in the State of Haryana. The Commissioner of State Tax, on Council recommendations, has specified new deadlines for monthly and quarterly return filings for the affected tax periods, applying to both monthly and proviso-based quarterly filing streams and limited to the class of registered persons identified by principal place of business within the State.

Extension of GSTR-1 filing deadline grants additional time to report outward supplies under GST return rules.
The Commissioner of State Tax, on the Council's recommendation, amended the existing notification to insert a proviso extending the time limit for furnishing outward supplies in FORM GSTR-1: extending the deadline for December, 2024 filings and providing a separate extended deadline for persons filing quarterly returns for October-December, 2024.

GSTR-7 filing extension: December returns must now be furnished by the revised due date in January.
The Commissioner has extended the due date for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of December 2024, moving the filing deadline to the twelfth day of January 2025, pursuant to the Karnataka GST Act and applicable rules governing FORM GSTR-7 and tax deductor returns.

Extension of GSTR-6 filing deadline allows Input Service Distributors additional time to furnish monthly returns under Karnataka GST rules.
The Commissioner, under statutory power and on the Council's recommendation, extends the time limit for furnishing the monthly return in FORM GSTR-6 by Input Service Distributors under the Karnataka Goods and Services Tax framework, thereby permitting ISDs additional time to complete and submit their FORM GSTR-6 for the specified tax period.

Extension of filing deadline for FORM GSTR-8 issued to ease e commerce operator compliance with GST filing requirements.
The Commissioner, invoking the proviso to sub section (4) read with the Karnataka GST Act and corresponding Rules and acting on Council recommendations, extends the time limit for furnishing the statement of outward supplies effected through an e commerce operator in FORM GSTR-8 for the month concerned until the prescribed extended due date, by administrative notification under the Act and Rules.