Refund restriction for taxes already discharged where mixed-period demand allows partial appeal withdrawal and orders for remaining period.
Amendment to rule 164 provides that where a single notice includes a demand partially for the specified period and partially for other periods, no refund is available for tax, interest or penalty already discharged for the entire period prior to notification; the applicant may inform the appellate authority that they will not pursue the appeal for the specified period, and the authority shall then decide and pass orders only for the remaining period, with the appeal deemed withdrawn to the extent of that intimation for the referenced historical period.

Interest and penalty waiver procedures establish electronic applications, payment conditions, scrutiny, deemed approval, and appeal restoration for eligible GST demands.
The amendments operationalise waiver of interest and penalty for eligible demands under section 73 through electronic applications in FORM GST SPL-01 or SPL-02. Applicants must provide demand and payment details, make the requisite tax payment, and submit proof of withdrawal of any appeal or writ petition where applicable. The proper officer may issue a notice and provide a hearing, accept eligible applications through FORM GST SPL-05, or reject them through FORM GST SPL-07. Timely inaction results in deemed approval. Required unpaid additional tax or residual interest or penalty can render an approved waiver void.

Safeguard duty on non-alloy and alloy steel flat products imposes provisional ad valorem duty with price-based exemptions and country exclusions.
A provisional safeguard duty is imposed on imports of specified Non-Alloy and Alloy Steel Flat Products under listed Customs Tariff headings, based on provisional findings of surge in imports causing or threatening serious injury and existence of critical circumstances. The duty, at a stated ad valorem rate, applies for a limited period and is payable in Indian currency. Exemptions apply where import price on CIF meets specified USD per metric ton thresholds for listed product categories. Imports from developing countries are excluded except for two named origins, and a detailed list of excluded products and rules for exchange rate and assessable value govern calculation of the duty.

Refund exclusion for discharged tax prevents refunds where notices mix covered and non-covered periods; appeals may be limited.
Amendments to Rule 164 restrict refunds where a notice or order includes demands both for a specified statutory period and for other periods, disallowing refunds of tax, interest, or penalty already discharged for the entire earlier period. The amendments also permit an appellant to intimate to the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining periods and the appeal is deemed withdrawn to the extent of that intimation.

Zero coupon bond designation limits issuance terms and mandates proceeds for revenue servicing infrastructure projects only.
The Central Government designates a Ten Year Zero Coupon Bond of HUDCO as a zero coupon bond for tax purposes, specifying tenor (ten years one month), issuance deadline, aggregate maturity payment, discount, and number of bonds. HUDCO must utilise proceeds only for infrastructure projects capable of servicing the debt from project revenues without dependence on State Governments; 'Infrastructure' is defined by reference to the Updated Harmonised Master List of Infrastructure sub-sectors.

Temporary identification number framework expands GST compliance through new registration procedures and revised form requirements.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to introduce a new rule for granting a temporary identification number to a person not liable to registration but required to make a payment under the Act. Related changes align rule 19 with the composition taxpayer intimation in FORM GST CMP-02 and rule 87 with portal-based action under rule 16A. FORM GST REG-12 is substituted to provide the revised procedure and form for temporary registration and temporary identification number.

Scientific Research approval under section 35: KIMS Foundation recognised as Other Institution enabling tax treatment for research expenditure.
Central Government approves KIMS Foundation and Research Centre, Hyderabad, as an Other Institution for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income-tax Act, read with Rules 5C and 5E of the Income-tax Rules, 1962. The Notification No. 33/2025 identifies the institution by PAN, takes effect from publication in the Official Gazette, and applies to the notified assessment years; the Explanatory Memorandum certifies no adverse effect from retrospective application.

All Industry Rates of Duty Drawback increased for jewellery tariff items in Chapter 71, revising three drawback rates.
Amendment increases All Industry Rates of Duty Drawback in the Schedule to Notification No. 77/2023-Customs (N.T.) for Chapter 71 jewellery entries. It substitutes column (4) figures: tariff item 711301 from "335.50" to "405.40", and tariff items 711302 and 711401 from "4468.10" to "4950.03", issued under section 75 of the Customs Act and related provisions of the Central Excise Act and Drawback Rules, 2017.

Refund availability limited where demand covers mixed periods; appellants may restrict appeals to specified period allowing authority to decide remainder.
The amendment to rule 164 limits refund availability by stipulating that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to the amendment where a demand includes both the specified period and other periods. It also permits an applicant to intimate to the Appellate Authority or Tribunal that they will not pursue the appeal for the specified period, whereupon the authority shall pass orders for the remaining period and the appeal is deemed withdrawn to that extent.

Refund limitation where demand covers multiple periods; taxpayers may restrict appeals to unaffected periods to preserve segmented adjudication.
Amendments to Rule 164 condition refund availability on payment of tax related to the specified period and disallow refunds for tax, interest, and penalty already discharged for an entire period prior to these amendments where a notice or order aggregates demands partly for the specified period and partly for other periods. The amendment also allows a taxpayer to intimate the appellate authority that they will not pursue the appeal for the specified period, enabling the authority to adjudicate only the remaining period while treating the intimation as a partial withdrawal for the defined past period.

Appointment of Appellate Authority member now tied to the Chief Commissioner to ensure continuity and avoid transfer delays.
The notification amends the earlier entry at Serial No.1 by substituting the member with the Chief Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram Zone as the member of the Kerala Appellate Authority for Advance Ruling, made under the powers conferred by the Kerala State Goods and Services Tax Act, 2017, replacing prior appointments that named individual officers.

Refund restrictions for taxes paid where a notice covers mixed periods; appeals may be limited to non-specified periods.
The amendment to rule 164 provides that no refund shall be available for tax, interest and penalty already discharged for an entire period prior to commencement of these Rules where a notice under Section 128A(1) includes demand partially for the specified period and partially for other periods. It also allows the applicant to intimate the appellate authority that they do not wish to pursue the appeal for the specified period, upon which the authority will adjudicate only for the remaining period and the appeal is deemed withdrawn to that extent for purposes of sub-clause (3) of Section 128A.

Customs appointment: Dholera designated for unloading imported goods and loading export goods under amended notification.
The Central Board of Indirect Taxes and Customs amends Notification No. 61/94-Customs (N.T.) to insert Dholera in the Table for Gujarat, authorising the unloading of imported goods and the loading of export goods or any class of such goods at that location.

Tariff value fixation updates valuation rules for edible oils, brass scrap, areca nut, gold and silver, affecting customs import valuation.
The Central Board of Indirect Taxes & Customs, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to specify US dollar tariff values for listed goods (edible oils, brass scrap, areca nuts) per metric tonne and for specified forms of gold and silver per ten grams or per kilogram, including descriptive qualifications and exclusions; the notification updates the operative valuation schedule and comes into force the day after issuance.

Coal Import Monitoring registration fee revised to appendix schedule, replacing prior fixed fee structure under FTP rules
Importers must submit advance information online and obtain an Automatic Registration Number under the Coal Import Monitoring System; the prior CIF based per thousand fee with prescribed minimum and maximum is replaced and the registration fee will be charged according to the fee scale set out in the designated appendix to the Import Policy.

Registration of capital market intermediaries: new IFSC rules mandate eligibility, net worth, conduct and supervisory compliance.
These regulations create a comprehensive IFSC framework requiring registration of specified capital market intermediaries, prescribe applicant eligibility including net worth and fit and proper criteria, mandate qualification and experience norms for principal and compliance officers, set ongoing obligations (records retention, codes of conduct, audits, business continuity, cyber security and risk management), enumerate category specific duties for intermediaries including disclosure and conflict management, and empower the Authority with inspection and enforcement tools along with transitional and repeal provisions.

Commencement of rule 3: April first set as the coming-into-force date and deemed effective from February eleventh.
The Governor, on the Council's recommendation and under statutory authority, appoints the 1st day of April, 2025 as the date on which the provisions of rule 3 of the West Bengal Goods and Services Tax (Amendment) Rules, 2025 shall come into force, and declares that the notification shall be deemed to have come into force with effect from the 11th day of February, 2025.

Commencement of WBGST amendment rules: specified provisions appointed to come into force on designated dates.
The notification appoints commencement dates for specified provisions of the West Bengal Goods and Services Tax (Second Amendment) Rules, 2024: Rules 2, 23, 26 and 31 to come into force on the eleventh day of February, 2025; and Rule 36 and clause (ii) of Rule 37 to come into force on the first day of April, 2025. It is issued under the State GST statute and states the notification is deemed to have come into force from the eleventh day of February, 2025.

GST commencement notification phases into force specified provisions of the Arunachal Pradesh Goods and Services Tax Act, 2025.
The Arunachal Pradesh Goods and Services Tax Act, 2025 is brought into force in phases by notification. Sections 7, 32, 39 and 41 come into force on the date of publication in the Official Gazette, while Sections 3 to 6, 8, 10 to 31, 33 to 34, 36 to 38 and 40 come into force from 1 November 2024. The notification functions as a commencement order specifying the effective dates for the listed provisions.

Commencement of GST provisions by notification fixes staged dates for sections 35, 2 and 9 under the state tax law.
Appointment of commencement dates under the Arunachal Pradesh Goods and Services Tax Act, 2025 brings specified provisions into force in stages. The State Government directs that section 35 shall come into force on 1 October 2024, and sections 2 and 9 shall come into force on 1 April 2025. The notification operates solely to fix the effective dates for these provisions.