Extension of STE status permits IPL to import urea on government account under amended import policy until next fiscal deadline.
Amendment extends the Special Trading Entity status of Indian Potash Limited to permit importation of agricultural-grade urea on Government account under the ITC(HS) urea entry, effected by amending the import policy condition in Schedule I of ITC (HS) 2022; all prior terms and procedural requirements under the Foreign Trade Policy remain applicable.

Disclosure of taxpayer information: Chief Secretary (IT) authorized to receive income-tax data for beneficiary identification under NCT Delhi welfare schemes.
The Central Government notifies the Additional Chief Secretary (IT), Department of Information & Technology, Government of National Capital Territory of Delhi, as the authorised recipient for sharing income-tax information to identify eligible beneficiaries under NCT Delhi social welfare schemes.

Rules of origin compliance updated by replacing certificate references with proof of origin across the customs framework.
The Customs (Administration of Rules of Origin under Trade Agreements) Amendment Rules, 2025 amend the 2020 rules by substituting the word "certificate" with "proof" in the definition clause, in provisions relating to declaration and verification of origin, and in the procedural clauses in rule 3 and rule 6. Form I is also amended by replacing the reference to "CoO" with "proof of origin". The amended rules take effect on publication in the Official Gazette.

Anti-dumping duty on soft ferrite cores from China PR imposed to counter dumped imports and protect domestic industry.
Imposition of anti-dumping duty on Manganese Zinc soft ferrite cores under tariff item 8505 11 10 originating in or exported from China PR, based on designated authority findings of dumping and material injury. The notification prescribes differentiated duty rates for specified producers and other imports, limits the product scope to listed geometries and lengths, requires payment in Indian currency, defines CIF value as assessable value under the Customs Act, and ties the rate of exchange for calculation to the Government's notified rate with the bill of entry date as relevant.

Commencement of GST amendment: specified sections commence on notification date while others are deemed commenced earlier.
The notification appoints commencement dates under the Puducherry Goods and Services Tax (Amendment) Act, 2025: sections 6, 30, 36 and 38 shall come into force on the date of publication of the notification in the Official Gazette, while sections 2-5, 7-29, 31-35 and 37 are deemed to have come into force on the 1st day of November, 2024.

Commencement of Puducherry GST amendment rules: specified amendment provisions appointed to come into force under statutory power.
Appoints commencement dates for specified provisions of the Puducherry Goods and Services Tax (Amendment) Rules, 2024: Rules 23, 26 and 31 are to come into force on the eleventh day of February, 2025; Rules 7, 36 and clause (ii) of rule 37 are to come into force on the first day of April, 2025, under the statutory power conferred by the Puducherry Goods and Services Tax Act, 2017.

Late fee waiver for delayed GSTR reconciliation filings: excess late fee waived if reconciliations filed by stipulated deadline.
Waiver of excess late fees is granted for registered persons who failed to furnish the reconciliation statement in Form GSTR-9C with Form GSTR-9 for financial years 2017-18 to 2022-23, provided the reconciliation statement is subsequently furnished by the stipulated final date in 2025; the waiver applies only to amounts in excess of the late fee payable up to the date of furnishing the annual return, and no refunds will be made for late fees already paid.

Temporary identification number mechanism established to enable payment obligations where full GST registration is not required.
The amendment creates a rule authorising the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, recorded in Part B of the substituted FORM GST REG-12. FORM GST REG-12 is replaced with a two part order form: PART A for temporary registration/suo moto registration with required personal, address and optional bank details and a direction to apply for full registration within a prescribed period; PART B for grant of temporary identification number with corresponding details. Orders will be copied to the corresponding central/state jurisdictional authority.

Anti-dumping duty on vacuum insulated stainless steel flasks to counter dumped imports and protect domestic industry.
Anti-dumping duty is imposed on vacuum insulated flasks and other vacuum vessels of stainless steel from China PR (tariff items 9617 00 11, 9617 00 12, 9617 00 90) after findings of dumping and material injury to the domestic industry. The measure defines covered products and exclusions, specifies the duty rate per unit and currency in the Table, and provides that the duty is levied for five years, payable in Indian currency with exchange rate and conversion date determined by Government notification and the bill of entry date.

Provisional anti-dumping duty on aluminium foil imports from China imposed to counteract dumped imports and protect domestic industry.
Provisional anti-dumping duty imposed on aluminium foil up to 80 micron (excluding foil below 5.5 micron for non-capacitor use) originating in or exported from China PR, based on preliminary findings of dumping, material injury to the domestic industry, and causal link. Duties are set as USD amounts per metric ton differentiated by named sampled producers, non-sampled cooperative producers, and imports from or exported via other countries; specified product exclusions are listed. The duty is payable in Indian currency using notified exchange rates and is effective for six months from Gazette publication unless earlier varied.

GST payment deadlines under section 128A are notified for waiver of interest and penalty in specified cases.
The Government of Andhra Pradesh has notified dates for payment of tax payable under section 128A for registered persons covered by notices, statements, or orders referred to in clauses (a), (b), or (c) of that provision. For one class of cases, payment may be made on or before 31 March 2025 for waiver of interest or penalty, or both. In cases involving redetermination of tax following directions under section 75(2), payment may be made up to six months from the date of the order under section 73.

Tariff value fixation: updated customs values for edible oils, metals and areca nut effective from 14th March 2025.
Substitution of TABLE 1, TABLE 2 and TABLE 3 in the principal customs notification fixes tariff value benchmarks for specified imported goods-edible oils and brass scrap (per metric tonne), gold and silver (per unit weight, with specified exclusions and explanations), and areca nut-under section 14(2) of the Customs Act, 1962; the amendment takes effect from 14th March, 2025.

Jurisdiction of Central Tax Officers revised: district allocations and territorial waters redefined for specified CGST jurisdictions.
Substitutes specific Table entries in the principal notification defining CGST officer jurisdictions by replacing the district compositions for Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli and Udaipur; includes specified inclusions and exclusions of local administrative areas and extends Madurai's description to cover territorial waters and underlying seabed where the baseline is in Tamil Nadu and Puducherry.

Biometric Aadhaar authentication: GST Suvidha Kendras designated to carry out Aadhaar-based verification under Rule 8(4A).
Designation of specified GST Suvidha Kendras as authorised locations for biometric Aadhaar authentication under sub rule (4A) of Rule 8 of the Uttar Pradesh GST Rules, 2017. The Commissioner notifies a Table mapping territorial jurisdictions and their jurisdictional offices to the appointed GST Suvidha Kendras, specifying the physical addresses that will perform Aadhaar-based biometric verification for the listed sectors and jurisdictions, with effect from the implementation date stated in the notification.

GST rule amendments update invoicing, refunds, demand proceedings, and waiver procedures under revised compliance workflows.
Amendment of the Andhra Pradesh Goods and Services Tax Rules, 2017 introduces updated cross-references, time limits, refund-related conditions, demand-proceeding procedures, and prescribed forms in line with recent GST changes, including references to section 74A and revised compliance workflows for tax administration. The amendments adjust provisions relating to invoicing, returns, refund computation, summary and conclusion of proceedings, intimation forms, and the handling of tax, interest, and penalty payments in specified demand and recovery situations. A new time limit is prescribed for issuing a tax invoice where the recipient is required to issue the invoice, and filing timelines are inserted for certain monthly statements. Related provisions governing refunds, rectification of demand proceedings, and intimation of payment are updated to cover proceedings under section 74A, while certain refund-computation exclusions and other procedural rules are omitted or substituted to align with the revised framework.

Definition of specified premises updated by reference to earlier notification, altering GST explanatory scope from the effective date.
The notification substitutes item (c) of the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of notification II(2)/CTR/532(d-14)/2017, aligning the term with that earlier instrument under the authority of sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017; the amendment is effective from 1 April 2025.

Exclusion from applicability: notification narrows GST applicability, excluding body corporates and composition levy registrants under state rules.
The notification amends the table in the cited Tamil Nadu SGST departmental notification by inserting exclusionary phrases: serial number 4 is amended to read "Any person other than a body corporate" and serial number 5AB is amended to read "Any registered person other than a person who has opted to pay tax under composition levy." The amendment is made under the State GST statute and is declared to be effective from the sixteenth day of January, two thousand twenty-five.

GST exemption amendments refine supply wording, add motor vehicle accident fund insurance services and training partner exemption.
Amendment substitutes "transmission and distribution" with "transmission or distribution" at serial 25A, inserts serial 36B (Heading 9971/9991) exempting Motor Vehicle Accident Fund insurance services funded by insurers' contributions from third party motor insurance premiums with nil tax entries, adds an exemption for National Skill Development Corporation approved training partners at serial 69, omits item (w) from paragraph 2 from 1 April 2025, and inserts a definition of "insurer" by reference to the Insurance Act, effective 16 January 2025.

Specified premises designation for hotel accommodation enables opt-in and opt-out declarations affecting registration and filing obligations.
The amendment redefines specified premises effective 1 April 2025: a premises is specified if prior-year accommodation sales exceeded the per-unit per-day threshold, or if a registered supplier timely files an opt in declaration between 1 January and 31 March of the preceding financial year, or if a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX (effective 16 January 2025) prescribe the opt in and opt out declaration formats, require separate filings per premises, identification details, authorized signature and jurisdictional acknowledgement, and provide that declarations apply for the whole financial year and continue until altered by a subsequent declaration.

GST rate change for specified supply amends the notified rate and is deemed effective from mid January.
An amendment substitutes the previously notified tax rate in the TABLE entry of the Commercial Taxes and Registration Department notification dated 25 January 2018, replacing the earlier percentage with a higher percentage for the listed supply. The notification is issued under section 11(1) of the Tamil Nadu Goods and Services Act, 2017 and is deemed to have come into force from 16 January 2025, applying the substituted rate from that date.