Extension of export period for broken rice to Senegal through NCEL; prior authorisations extended by one month.
The Central Government, under the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy, 2023, amends prior notifications to extend the authorised export period for Broken Rice (ITC(HS) 10064000) to Senegal through National Cooperative Exports Limited (NCEL) by one month, so that the export window is extended up to 28th February 2025.

Specified premises definition clarified in SGST rate notification, updating the referenced meaning and fixing its future operative commencement.
Amendment substitutes item (c) of the Explanation in the State Tax (Rate) notification to define specified premises by reference to the meaning assigned in the clause of an earlier notification, thereby updating the cross-reference used in the rate notification and specifying its commencement from the notified fiscal implementation date.

GST rate amendments: nil-rated Motor Vehicle Accident Fund insurance services and expanded exemptions for approved training partners.
The notification amends the State GST rate schedule by substituting "transmission or distribution" for "transmission and distribution" at serial 25A; inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third-party motor insurance premiums (serial 36B); adding a training partner approved by the National Skill Development Corporation to the exempt entities at serial 69; omitting item (w) in paragraph 2 and inserting a definition of "insurer" by reference to the Insurance Act.

Specified premises designation for hotel accommodation governs opt in and opt out GST declarations and filing timelines.
The amendment redefines specified premises for hotel accommodation: premises with prior year supplies above the prescribed per unit per day threshold; premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year; or premises for which a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX prescribe opt in and opt out declaration formats, require separate filings per premises, set filing windows, and provide dated acknowledgments; the Explanation change takes effect from 1 April 2025.

SGST rate change: state notifies increased tax rate for specified schedule entry, effective from the notified date.
The Mizoram notification amends the State tax (rate) table by substituting a higher SGST rate for the entry at S. No. 4, issued under section 11(1) of the Mizoram Goods and Services Act, 2017 on Council recommendation, and specifying the date from which the amended rate applies.

Late fee waiver for delayed reconciliation statements where annual return filed and FORM GSTR-9C submitted by the deadline.
Waiver is provided for the portion of late fee in excess of the amount payable up to the date of furnishing FORM GSTR-9 where registered persons who were required to submit FORM GSTR-9C failed to do so with the annual return but furnish FORM GSTR-9C subsequently by the specified cut-off; no refund of late fee already paid for delayed FORM GSTR-9C is available.

Temporary identification number: permits non registrants required to make GST payments to receive a temporary ID and registration order.
A new rule 16A permits a proper officer to grant a temporary identification number where a person is not liable for registration but must make payment under the Act, by issuing an order in Part B of FORM GST REG-12. The substituted FORM GST REG-12 contains Part A for temporary registration/suo moto registration with a direction to apply for proper registration within ninety days, and Part B for grant of temporary identification numbers with identity, contact and bank account fields; copies are sent to corresponding jurisdictional authorities.

GST rate amendment includes food inputs for fortified rice premix supplied under ICDS, expanding exempted supplies effective from notified date.
The notification amends the State GST rate table by inserting "(c) food inputs for (a) above" after the Fortified Rice Kernel (Premix) supply entry for ICDS or similar approved schemes, thereby expanding that rate entry to explicitly include food inputs used for the fortified rice premix. The amendment is made under section 9(1) of the Mizoram GST Act on Council recommendation and takes effect from the date stated in the notification.

Pre-packaged and labelled definition tightened to cover retail prepacked commodities requiring legal metrology declarations.
The notification adds S. No. 105A listing Gene Therapy to the Schedule and substitutes clause (ii) of the Explanation to define pre-packaged and labelled as retail commodities not exceeding twenty-five kilograms or twenty-five litres that are 'prepacked' under the Legal Metrology Act, 2009, and whose package or label must bear the declarations required under that Act. The amendment takes effect from 16.01.2025.

Fortified Rice Kernel (FRK) added to Mizoram GST schedules; new pre-packaged definition and packaging limits apply from specified date.
Notification adds Fortified Rice Kernel (FRK) under tariff heading 1904 to Schedule I at the 2.5% state tax rate and includes FRK in Schedule III at the 9% rate; it replaces the Explanation clause (ii) to define "pre-packaged and labelled" as retail-sale commodities in packages not exceeding 25 kg or 25 litres, prepacked as defined by the Legal Metrology Act, 2009, with required declarations on the package or label as per that Act.

Bullion market regulation establishes recognition, governance, custody, settlement, and consumer-protection standards for international financial-centre market infrastructure.
Recognition of bullion exchanges and bullion clearing corporations requires demutualised companies with fit-and-proper management and shareholders, compliant ownership and governance structures, prescribed net worth, and adequate infrastructure. Exchanges must provide screen-based trading, real-time surveillance, member regulation, grievance redressal and continuity systems. Clearing corporations must maintain risk-management, netting, novation, settlement-guarantee, member-connectivity and orderly wind-down arrangements. Every exchange must use a bullion clearing corporation for clearing and settlement, and settlement obligations determined under approved bye-laws are final, irrevocable and binding.

Regulatory numbering and cross-reference corrections align factor registration and receivables assignment provisions within the applicable framework.
The Regulations are corrected to standardise the numbering of sub-regulations and to renumber regulations 6, 7 and 8 as regulations 5, 6 and 7. Internal references are also corrected, including the substitution of clause 51 for clause 50, clause (sa) for sub-section (sa), sub-regulation (1) for sub-regulation (i), and clauses (a) and (b) of sub-regulation (1) for clauses (i)(a) and (i)(b).

Corrigendum to customs notification: correction of internal reference numbers in tariff notification, updating Gazette publication references.
Corrigendum to Notification No. 05/2025-Customs directs textual corrections to internal reference numbers in the published tariff notification: replace "123" with "124" at page 13, line 4; replace "122" with "123" at page 17, line 10; and replace "123." with "124." at page 17, line 12. The corrigendum is issued by the Ministry of Finance and published as G.S.R. 111(E) dated 4 February 2025.

Cross-border payments through ACU mechanism allowed between participant-country residents subject to prescribed directions; other transactions follow alternate payment rules.
Regulation 3 is amended to allow payments between residents of ACU participant countries (excluding Nepal and Bhutan) to be made through the ACU mechanism or pursuant to prescribed directions to authorised dealers; all other transactions must follow the alternative receipt and payment methods specified in the regulation. The amendment takes effect on publication in the Official Gazette under the Reserve Bank's statutory authority.

Export prohibition on De-Oiled Rice Bran imposed, restricting international shipments under amended foreign trade policy until government-specified deadline.
Amendment designates export of De-Oiled Rice Bran as Prohibited under specified ITC(HS) tariff lines in Chapter 23, replacing prior 'Free' status; the prohibition is operative until the government-specified cutoff in 2025 and is enacted under powers granted by the Foreign Trade Act and the Foreign Trade Policy.

Designation change in GST notification: 'Special Commissioner' replaced with 'Additional Commissioner', altering administrative authority under GST rules.
Amendment substitutes the words "The Special Commissioner of Revenue, W.B." with "The Additional Commissioner of Revenue, W.B." in clause (a) of notification No. 697-F.T., dated 13.07.2021, effected under powers of the West Bengal GST Act and rules, and is declared to be effective from 1 December 2024.

Definition amendment clarifies "specified premises" cross reference to notification 11/2017 and effective April 2025 commencement.
Amendment substitutes item (c) in the Explanation of the Puducherry GST rate notification to adopt the meaning of "specified premises" as assigned in clause (xxxvi) of paragraph 4 of the earlier rate notification, creating a direct cross reference; issued under sub section (5) of section 9 of the Puducherry GST Act and commencing on the first day of April, 2025.

Common Adjudicating Authority appointment assigns adjudication of a specified supplementary customs notice following prior assignment.
The Commissioner of Customs (Adjudication), Mumbai is appointed as the Common Adjudicating Authority to exercise the powers and duties of the Additional Commissioner of Customs (Import), Mundra, for adjudication of the specified supplementary notice concerning Shri Nisar Pallathukadavil Aliyar and 29 others, with effect from publication in the Official Gazette and referencing earlier notifications that assigned the matter to the Commissioner.

Amendment to GST applicability narrows eligible persons, excluding corporate bodies and those under composition levy.
Amendment narrows the Table entries by inserting exclusions: serial number 4 is limited by adding "other than a body corporate" after "Any person", and serial number 5AB is limited by adding "other than a person who has opted to pay tax under composition levy" after "Any registered person"; the amendments are declared to have effect from an earlier specified date.

GST notification amendment: Motor Vehicle Accident Fund insurance services exempt from tax, wording and definition changes enacted.
The notification amends the Puducherry GST rate table by replacing "transmission and distribution" with "transmission or distribution," inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund funded by insurers from third party motor insurance premiums, and adding a training partner approved by the National Skill Development Corporation as a listed item. It omits item (w) in paragraph 2 and inserts a definition of "insurer" drawn from the Insurance Act; the notification is made effective retrospectively from mid-January.