Amendment to notification updates the referenced file number under section 10(23FE), effective on Gazette publication.
The Central Government amends Notification No. 44/2020 by substituting in its opening paragraph "F. No. 13/3/2017-INF dated 13th August 2018" with "F. No. 13/1/2017-INF dated 11th October, 2022" under the powers conferred by item (b) and sub-clause (iii) of clause (23FE) of section 10 of the Income-tax Act, 1961; the amendment is effective from its publication in the Official Gazette.

Extension of GSTR-3B filing deadline granted for affected registered persons as a locality-based compliance relief measure.
Extension of the due date for furnishing FORM GSTR-3B is granted for registered persons whose principal place of business is in the district of Murshidabad. The Commissioner, exercising powers under the West Bengal Goods and Services Tax Act and on Council recommendation, has postponed the filing deadline for returns required under the applicable return-furnishing rules, with the notification taking effect from 20th November 2024.

GST amendment introduces a separate tax determination regime, revised credit rules, and limited waiver provisions for earlier demands.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting section 74A for determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for financial year 2024-25 onwards, with notice, limitation, penalty, voluntary payment, and adjudication rules. It also confines sections 73 and 74 to periods up to financial year 2023-24, introduces waiver of interest and penalty for specified section 73 demands for earlier tax periods, expands return and recovery references to section 74A, and modifies input tax credit, refund, appeal, anti-profiteering, and Schedule III treatment for specified insurance transactions.

Extension of GSTR-3B filing deadline: deadline extended for registrants in Murshidabad under section 39 to December 11.
The Commissioner, under section 39(6) of the Central Goods and Services Tax Act, 2017, extends the due date for furnishing FORM GSTR-3B for October 2024 until the eleventh day of December 2024 for registered persons whose principal place of business is in the district of Murshidabad, West Bengal, required to file under section 39(1) read with rule 61(1)(i). The notification is dated 10th December 2024 and is deemed effective from 20th November 2024.

Special Courts designation under income tax law centralises trial jurisdiction for undisclosed foreign income offences.
Designation of Special Courts is made under subsection (1) of section 280A of the Income-tax Act and section 84 of the Black Money Act for specified areas in Tamil Nadu. The Central Government, in consultation with the High Court, supersedes the prior notification and lists particular magistrate and judicial magistrate courts as the designated fora, assigning territorial jurisdiction by district for the purposes of hearing offences and proceedings under those statutes.

Sunset of price-reduction examinations: authority will cease accepting requests to review ITC or rate pass-through claims.
The Governor, acting on Council recommendation, designates a date after which the Authority will not accept requests to examine whether input tax credits availed or tax rate reductions have resulted in a commensurate reduction in the prices of goods or services; the notification is deemed to have come into force from an earlier specified commencement date, altering the temporal scope of the Authority's jurisdiction.

Substitution of property definition clarifies taxable scope - 'any immovable property' replaces 'any property' in the GST notification.
Corrigendum to notification No. 27/GST-2 substitutes the words "any immovable property" for "any property" in the table (serial number 5AB, column (2)), clarifying that the notification's reference to property is limited to immovable property; issued by the Excise and Taxation Department as a textual correction to the published notification under the GST framework.

Extension of GSTR-3B due date granted for Maharashtra registered persons to a later filing deadline.
The Commissioner of State Tax, Maharashtra, on the Council's recommendation and exercising powers under the Maharashtra Goods and Services Tax Act, has extended the due date for furnishing FORM GSTR-3B for October 2024 for registered persons with principal place of business in Maharashtra who are required to file returns under the relevant GST filing provisions, thereby providing an extended filing deadline for submission of the monthly return.

Special Public Prosecutor appointments under PMLA enable designated counsel to prosecute coal block cases before Special Courts nationwide.
The Central Government appoints Shri Maninder Singh and Shri Rajesh Batra as Special Public Prosecutors under the Prevention of Money Laundering Act to conduct coal block prosecutions on behalf of the Directorate of Enforcement before the Special Courts constituted under the Act throughout India.

Appointment of Special Public Prosecutors for PMLA cases nationwide to conduct all prosecutions under the statute.
The Central Government appoints specified Deputy Legal Advisors and Assistant Legal Advisors as Special Public Prosecutors under the Prevention of Money laundering Act, 2002 to conduct all cases on behalf of the enforcement agency before Special Courts throughout India, listing eleven named appointees. The notification invokes section 46(1) proviso of PMLA read with clause (u) of section 2 and section 24(8) CrPC and supersedes the prior S.O. 688(E) dated 6 March 2014 except for prior acts or omissions.

Special Public Prosecutors appointed under Prevention of Money-laundering Act to prosecute on behalf of the enforcement directorate across prescribed jurisdictions.
Central Government appoints Special Public Prosecutors under the proviso to sub-section (1) of section 46 of the Prevention of Money-laundering Act, 2002 to prosecute on behalf of the Directorate of Enforcement before Special Courts. The notification lists individual advocates with the territorial jurisdiction (State/UT or zones/sub-zones) within which they may act and specifies the tenure expiry date for each appointment, thereby delegating prosecutorial responsibility for PMLA cases to the named counsel for the stated durations.

Biometric Aadhaar authentication enabled at notified GST facilitation centres for registration document verification and photo capture.
Notification designates specified GST Suvidha Kendras as Facilitation Centres authorised to perform biometric based Aadhaar authentication, take applicants' photographs and verify original documents uploaded with registration applications, mapping each facilitation centre and its address to a defined jurisdiction under the proviso to sub rule (4A) of rule 8 of the Haryana GST Rules, 2017; the centres' functions are limited to in person authentication and verification for registration purposes.

Tax collection at source rate reduced to 0.25 per cent under the Uttarakhand GST notification amendment.
The Uttarakhand Goods and Services Tax notification is amended to substitute "half per cent" with "0.25 per cent" in the existing tax collection at source notification. The amendment is issued under the State Government's power under the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and is deemed to come into force from 10 July 2024.

GST return and credit framework updated with amended outward-supply reporting, refund procedures, and tribunal filing rules.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise registration, return-filing, input tax credit, refund, and dispute-resolution procedures, largely by integrating FORM GSTR-1A and updating associated forms and statements. The changes require additional verification for certain Aadhaar-not-verified registration applications through facilitation centres, expand rule-based references to amended outward-supply details in FORM GSTR-1A, and align compliance consequences under the cancellation and return provisions with the revised reporting framework. The rules substantially restructure the Input Service Distributor mechanism, update refund and interest provisions, and replace appeal, recovery, and enrolment forms to reflect the revised GST filing architecture.

GST exemption for Indian Railways services and long-term accommodation services under the amended Uttarakhand rate notification.
The amendment inserts nil-rate entries for specified Indian Railways services, including platform tickets, retiring rooms, cloak rooms, battery-operated cars, inter-zone railway services, and certain SPV-related infrastructure and maintenance services. It also revises the accommodation-services entry by excluding student residences and hostel, camp, paying guest and similar accommodation, while adding a new nil-rate entry for accommodation services up to twenty thousand rupees per person per month supplied for at least ninety continuous days. The notification is given retrospective effect from 15 July 2024.

Pre-packaged and labelled supply clarified for agricultural farm produce in larger packages under the GST exemption framework.
Amendment to the Uttarakhand GST exemption notification inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and the rules made thereunder. The change is made under the State GST law and is deemed effective from 15 July 2024.

GST rate amendments revise schedules for cartons, milk cans, solar cookers, and package labeling treatment of farm produce.
The Uttarakhand GST notification amends Schedule entries for cartons, boxes and cases of paper board, milk cans of iron, steel or aluminium, solar cookers, and parts of brooders. It also revises higher-rate entries for paper goods, containers, utensils, and domestic-purpose items, including an exclusion for solar cookers. A proviso states that agricultural farm produce supplied in packages of more than 25 kilogram or 25 litre is not to be treated as "pre-packaged and labelled" despite the Legal Metrology Act, 2009. The amendments take effect from 15 July 2024.

Anti-dumping duty calculation now based on difference between landed value and specified duty amount when landed value is lower.
Corrigendum amends the levy formula: instead of applying the amount specified in column (7) outright, the anti-dumping duty shall be the difference between the landed value of the subject goods and the Duty amount specified in column (7), provided the landed value is less than the value indicated in column (7).

Eligibility relaxation for Technical Member appointments permits certain AGMUT All India Service officers with reduced service tenure.
The Government of Delhi permits All India Service (Group 'A') AGMUT Cadre officers serving in the National Capital Territory of Delhi who have completed at least fifteen years of Government service as Group A or equivalent, subject to an overall twenty-five years of service, to be eligible for appointment as Technical Member (State) in State Benches of the Goods and Services Tax Appellate Tribunal; this relaxation is effective for ten years and other qualifying conditions remain applicable.

Extension of export period for broken rice via NCEL allows continued shipments to Senegal and Gambia under foreign trade policy.
Extension of the export period for Broken Rice (ITC (HS) 10064000) through National Cooperative Exports Limited (NCEL) to Senegal and Gambia by amendment to prior notifications, permitting continued exports of the quantities notified theretofore under the Foreign Trade Policy framework.