Temporary identification number rules expand GST administration for persons making payment without registration and revise the prescribed FORM GST REG-12
The amendments introduce a new provision for grant of a temporary identification number to a person not liable for registration but required to make payment under the Act, with an order in FORM GST REG-12. They also expand rule 19 to include intimation in FORM GST CMP-02, amend rule 87 to refer to rule 16A on the common portal, and substitute FORM GST REG-12 with detailed formats for temporary registration, suo motu registration, and temporary identification number.

Late fee waiver for delayed GST annual return reconciliation statement filing under compliance notification.
Late fee payable for delayed furnishing of the annual return is waived to the extent it exceeds the fee payable up to the date of filing FORM GSTR-9, for registered persons who were required to furnish FORM GSTR-9C along with FORM GSTR-9 but failed to do so and later furnish FORM GSTR-9C on or before 31 March 2025. The waiver applies for specified financial years, and no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.

Specified premises definition amended under Uttarakhand GST notification, aligning the term with another notification's meaning.
The Uttarakhand GST notification amends the earlier notification of 29 June 2017 by substituting the Explanation's item (d) relating to specified premises. The substituted definition provides that specified premises shall have the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification No. 525/2017/9(120)/XXVII(8)/2017 dated 29 June 2017. The amendment is issued under sub-section (5) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017, on the recommendations of the Council, and is stated to be made in public interest.

GST exemption amendments revise transmission or distribution wording, add Motor Vehicle Accident Fund insurance services, and expand defined terms.
Amendments are made to Uttarakhand's GST exemption notification governing the tax treatment of specified services. The entry for transmission and distribution services is revised by substituting the phrase "transmission or distribution" for the existing wording. A new exempt entry is inserted for services of insurance provided by the Motor Vehicle Accident Fund, with nil rate of tax and nil per cent rate of tax indicated in the table. The notification also includes a training partner approved by the National Skill Development Corporation, omits one defined item from 1 April 2025, and inserts a definition of "insurer" by reference to the Insurance Act, 1938. The amendments are given retrospective effect from 16 January 2025.

Specified premises under GST revised for hotel accommodation services, with new opt-in and opt-out declaration rules.
The Uttarakhand GST notification amends the definition of "specified premises" for hotel accommodation services from 1 April 2025. It covers premises meeting the preceding-year value threshold, premises opted in by a registered supplier within the prescribed period, and premises declared by a registration applicant within fifteen days of registration acknowledgment. It also introduces opt-in and opt-out declaration forms for registered persons and applicants, with separate filing required for each premises and continuing effect for later financial years unless changed by declaration.

GST rate amendment changes the prescribed entry from 6% to 9% with retrospective operation.
The Government of Uttarakhand amended an earlier SGST notification by substituting the rate entry in the table against Serial No. 4. The prescribed rate was changed from 6% to 9% in column (4) of the relevant entry under the 2018 notification issued under the Uttarakhand Goods and Services Tax Act, 2017. The amendment is stated to operate retrospectively from 16 January 2025.

GST exemption for fortified rice kernel supply expanded to include food inputs under the existing notification.
GST exemption-related notification is amended to extend the entry for supply of Fortified Rice Kernel (Premix) for ICDS or a similar approved scheme by inserting food inputs for such supply. The amendment expands the scope of the existing table entry and is deemed to have come into force from 16 January 2025.

Gene Therapy tax entry and pre-packaged goods definition amended under Uttarakhand GST notification with retrospective effect.
The Uttarakhand Government amends the State GST exemption notification by inserting Gene Therapy in the Schedule as a new entry taxable at 30 per cent. It also substitutes the definition of pre-packaged and labelled commodities to cover retail-sale commodities of not more than 25 kg or 25 litre that are pre-packed under the Legal Metrology Act, 2009 and whose package or label must bear the required declarations. The amendment is given retrospective effect from 16 January 2025.

GST rate changes for Fortified Rice Kernel and revised pre-packaged label definition under Uttarakhand SGST.
Fortified Rice Kernel (FRK) is inserted in the Uttarakhand SGST rate schedule at two entries, including Schedule I at 2.5% for heading 1904 and Schedule III at 9% by adding FRK to the relevant description. The definition of "pre-packaged and labelled" is substituted to cover retail-sale commodities not exceeding 25 kg or 25 litre that must bear declarations under the Legal Metrology Act, 2009 and the rules made thereunder.

Customs exemption for works of art and antiques - duty waived where imports serve public museum exhibition and satisfy certification and registration conditions.
Imports of specified works of art, public memorials, and antiquities are exempt from Basic Customs Duty and integrated tax provided the importer is the purchaser/owner operating the museum or art gallery, submits an undertaking that the goods will be used for public exhibition and not sold or traded and accepts liability to pay duty if this condition is breached, produces an Authorized Officer certificate confirming unrestricted public access and purpose-built premises, and, for antiquities, registers them with the Archaeological Survey of India within ninety days of importation.

Anti-dumping duty on imported textured tempered solar glass to apply with producer-specific reference-based rates and five-year duration.
Imposition of Anti-dumping duty on textured, toughened (tempered) coated and uncoated glass under tariff headings 7003, 7005, 7007, 7016, 7020 and 8541 originating in or exported from China PR and Vietnam, with producer-specific and residual reference-based duty amounts per metric tonne in USD; product defined by transmission and thickness and inclusive of common commercial synonyms; duty payable in Indian currency for five years from 4 December 2024; exchange rate as per Government notifications and landed value defined as assessable value under the Customs Act excluding certain tariff duties.

Anti-dumping duty on sodium citrate continued, with specified producer-linked rates and currency/exchange provisions enforced.
The Central Government, adopting the designated authority's final findings, continues anti-dumping duties on imports of Sodium citrate originating in or exported from China PR, linking specified duty rates to named producers and to other exporters as set out in the duty table; the duty applies to the described imports irrespective of country of export, is payable in Indian currency, and the exchange rate and relevant date for calculation are as notified under the Customs Act.

Anti-dumping duty on glufosinate imports from China imposed, covering routed exports and protecting domestic prices.
Anti-dumping duty is imposed on imports of glufosinate and its salt from China PR and on goods exported from China PR via third countries, across specified tariff items, following findings of dumping, material injury and price undercutting. The duty is prescribed as a fixed amount per metric ton (expressed in foreign currency in the Table) and will be levied for five years from publication; payment is in Indian currency with conversion at the Government notified exchange rate applicable on the bill of entry date.

Ind AS 21 requires estimating a spot exchange rate and enhanced disclosures when a currency is not exchangeable.
Amendments to Ind AS 21 require assessing whether a currency is exchangeable at each measurement date and for each specified purpose; where a currency is not exchangeable, an entity must estimate a spot exchange rate at the measurement date to reflect the rate for an orderly exchange between market participants. Entities may use an observable exchange rate without adjustment or other estimation techniques, and must disclose the nature and financial effects, rates used, estimation process, and risks. The amendments apply prospectively from annual periods beginning on or after 1 April 2025 with no restatement of comparatives.

ITR V and ITR Acknowledgement for AY2025-26 substitute forms and require specified e verification or ITR V submission procedures.
CBDT substituted FORM ITR V and the ITR Acknowledgement in Appendix II for AY 2025-26, effective 1 April 2025, prescribing that electronically transmitted returns must be e verified by Aadhaar OTP, net banking login, pre validated bank/demat EVC or ATM EVC, or by sending a signed ITR V by speed post to CPC Bengaluru; submissions elsewhere or by other modes are not permitted. If ITR V is submitted within 30 days of transmission the transmission date is the date of furnishing; submission after 30 days makes the ITR V submission date the date of furnishing and may attract late filing consequences.

Recruitment amendment: stenographer post reclassified, age eligibility broadened and transcription time extended under service rules.
The amendment reclassifies the post from Stenographer Grade-III to Stenographer Grade-II, expands the prescribed age eligibility range, provides relaxation for Government servants up to a higher age in accordance with Central Government instructions, designates the Staff Selection Commission advertisement date as the crucial date for determining age limit, and increases the transcription time requirement for the selection process.

Recruitment rules amendment updates post classifications, age eligibility and timed transcription test requirements for stenographic positions.
Amendment to Schedule I revises post designations, raises upper age limits from 25 to 27 for specified posts, provides age relaxation for government servants up to forty years in accordance with Central Government instructions, replaces words per minute transcription criteria with timed computer transcription exercises, and specifies that the crucial date for determining age limits shall be as advertised by the Staff Selection Commission.

Average variable cost designated as the primary proxy for marginal cost, with alternatives permitted upon reasoned determination.
These regulations prescribe the cost concepts and procedural approach for computing cost of production, defining multiple measures including average variable cost, total cost, total variable cost, total avoidable cost, average avoidable cost, long run average incremental cost and average total cost, and direct that average variable cost will generally be used as a proxy for marginal cost while allowing the Commission to adopt alternative cost concepts in specific cases with reasons recorded in writing.

ITR-6 form for companies updated: new disclosure requirements including foreign assets, Ind-AS, transfer pricing; effective AY2025-26.
Notification No. 44/2025 substitutes a revised FORM ITR-6 in Appendix II of the Income-tax Rules, 1962, via the Income-tax (Sixteenth Amendment) Rules, 2025, effective 1 April 2025. The new ITR-6 for AY2025-26 requires expanded company identification, Ind AS reporting where applicable, extensive balance sheet and P&L schedules, detailed capital gains and virtual digital asset disclosure, transfer-pricing and secondary adjustment reporting, foreign assets/income schedules, LEI and IFSC-related fields, and numerous tax-computation and compliance schedules. An explanatory memorandum certifies retrospective effect will not adversely affect any person and a correction notification is noted.

Refund restriction: No refund where tax already discharged when a demand covers both the specified period and other periods.
Amendments to Rule 164 clarify that refunds are not available for tax, interest or penalty already discharged for the entire period prior to the amendments where a notice under section 128A includes demands partly for the specified period and partly for other periods. A proviso allows an applicant to intimate the appellate authority that they will not pursue appeal for the specified period, enabling the authority to decide only on the remaining period; the appeal is deemed withdrawn to that extent for purposes of sub clause (3) of section 128A.