Appeal filing deadline extended to 30 June 2026 for backlog GST appeals; standard three-month filing period applies thereafter.
Backlog appeals in goods and services tax where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within three months from the date of communication, pursuant to the notification issued under the Kerala State Goods and Services Tax Act, 2017 on the recommendation of the Council.

Appeal filing deadline extended for pre-April communications; subsequent orders are subject to the standard three-month limitation before the tribunal.
Appeals in respect of orders communicated before 1st April 2026 may be filed up to 30th June 2026; orders communicated on or after 1st April 2026 are subject to the standard three-month limitation running from the date the order is communicated to the person preferring the appeal.

Member designation change in Authority for Advance Ruling: Krati Nigam appointed Joint Commissioner for Daman, effective on publication.
Substitution in Notification No. 14/2018-entries against Sl. Nos. 3 and 4, column (3), item (i) replaced to read: "(i) Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST) Daman." Issued under section 15 of the UT GST Act, section 96 of the CGST Act and rule 103 of the GST Rules. The amendment is effective on publication in the Official Gazette and further amends the principal notification G.S.R. 1004(E) dated 8th October, 2018.

Reporting financial institution obligations expanded to include digital currencies and crypto-assets, increasing due diligence and reporting requirements.
Amendments to Rules 114F-114H extend reporting and due-diligence obligations for reporting financial institutions to include accounts holding central bank digital currencies, specified electronic money products, and relevant crypto-assets for non-U.S. reportable accounts. The rules redefine depository institutions and depository accounts to cover entities holding such digital instruments, add definitions for central bank digital currencies, specified electronic money products and relevant crypto-assets, require additional reported data (self-certification status, joint-account details, roles of controlling persons or equity interest holders, account type and pre-existing/new status), permit limited non-reporting of gross proceeds where reported under a Crypto-Asset Reporting Framework, and introduce a Qualified Non-Profit Entity exclusion and transitional reporting relief for accounts existing at end of 2025.

GST appellate filing timelines allow extended filing for earlier communicated orders and prescribe three months for later orders.
GST appellate filing timelines under section 112(1) provide that appeals against orders communicated before 1 April 2026 may be filed before the Appellate Tribunal up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 may be filed within three months from communication of the order.

Proper officer jurisdiction under GST assigns registration, assessment, enforcement, recovery and penalty functions subject to territorial and pecuniary limits.
Jurisdiction-wise proper officer and authorised officer functions under the Rajasthan Goods and Services Tax Act, 2017 are assigned with immediate effect, subject to territorial jurisdiction, specified State-wide authority, prior approvals and pecuniary limits. The assignments cover registration, cancellation and revocation, assessment, audit, inspection, search, seizure, tax determination, recovery, penalties, detention, confiscation, information collection and e-way bill interception. Tax-determination cases above the prescribed monetary threshold must be transferred to the concerned Additional Commissioner, while enforcement-investigated cases are transferred to jurisdictional officers for notices, adjudication and further proceedings.

De-notification of SEZ area reduces notified land, enabling infrastructure reuse under statutory de-notification powers with state approval.
Central Government de-notifies 0.809 hectares of the sector-specific Special Economic Zone at Ayiroopara Village, reducing the notified area to a resultant 7.289 hectares, under the statutory powers in the Special Economic Zones Act and Rules, following the developer's proposal, Development Commissioner recommendation, and State Government approval; the de-notified parcel (Survey No. 407/1-1 Block-12) will be used for infrastructure consistent with State land use guidelines.

Corrigendum to Punjab SGST notification updates the exemption reference in section 8 wording.
The Government of Punjab issued a corrigendum to Notification No. S.O. 34/P.A.1/2019/S.1/2019 dated 8 April 2019, substituting the exemption reference so that it reads "except clause (ii) of section 8" instead of "except clause (b) of section 8".

Time limit for GST appeals: filings allowed until June 30 for earlier orders; others within three months of communication.
The government notifies that appeals in respect of orders communicated before 1 April 2026 may be filed up to 30 June 2026, and that appeals against orders communicated on or after 1 April 2026 must be filed within three months from the date on which the order is communicated to the person preferring the appeal.

Tariff value fixation for specified imports sets revised valuation benchmarks for edible oils, metals and precious metals.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal Customs (N.T.) notification fixes tariff values in US dollars for specified edible oils, brass scrap, areca nut, and defined classes of gold and silver; the entries specify tariff values by tariff item and description and include scope and explanatory notes for certain gold and silver forms, with the amendments taking effect on the stated effective date.

Scientific research approval for a university enables donor tax benefit eligibility, subject to prescribed reporting and certification compliance.
Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai as an institution for Scientific Research within the university/college category, subject to time limited applicability and ongoing compliance with the Income tax Rules, including annual submission of the prescribed statement to the income tax authority and issuance of prescribed donor certificates, with provision for correction statements.

SEZ de-notification under SEZ Act reduces designated SEZ area following statutory approvals and compliance with procedural requirements.
The Central Government, exercising the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, de-notifies 1.18 hectares from the SEZ at Sy. No. 31/1 Chikkankannelli Village, thereby fixing the resultant SEZ area at 1.59 hectares. The action follows a proposal by M/s. RGA Infrastructure, State Government approval, and recommendation by the Development Commissioner, Cochin SEZ, and records satisfaction that requirements of sub-section (8) of section 3 and related conditions are met.

GST appellate filing timelines allow a specified filing window for earlier orders and three months for later communications.
GST appellate filing timelines before the Appellate Tribunal are prescribed under the Madhya Pradesh Goods and Services Tax Act, 2017. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from communication of the order. The notification is deemed to have come into force on 17 September 2025.

Valuation standards updated: Board-notified standards and prescribed valuation report format mandated for registered valuers.
Amendment replaces the phrase "internationally accepted valuation standards" in regulation 30(2) with "such valuation standards as notified by the Board through circular" and inserts a provision requiring a registered valuer to prepare the valuation report and maintain documentation in the format notified by the Board through circular.

Fair value redefined and two-set registered valuer framework mandated for pre-pack valuation and documentation compliance.
The amendment redefines fair value as the estimated realizable value of the corporate debtor or its assets on the insolvency commencement date, aggregating all tangible and intangible assets and accounting for underlying synergies. It requires appointment of two sets of registered valuers, with one valuer per asset class and a designated coordinating valuer in each set; valuers must physically verify assets, explain methodology to the committee, submit asset-level fair value and liquidation reports, and the average of the two coordinating-valuer fair value estimates will be the corporate debtor's fair value. Valuers must maintain reports in Board-notified formats.

Registered valuer obligation: must follow Board's prescribed format for valuation reports and records in voluntary liquidation.
The amendment requires a registered valuer to prepare the valuation report and maintain associated documentation in accordance with the format notified by the Board through a circular, thereby making the Board's notified format the mandatory standard for valuation reports and record keeping in the voluntary liquidation process.

Valuation standards revised: registered valuers must follow Board notified standards and prescribed report format, maintaining required documentation.
The amendment directs that valuation in liquidation must follow valuation standards notified by the Board through circular, replacing prior reference to Companies valuation rules. It also requires a registered valuer to prepare the valuation report and maintain supporting documentation in the format the Board prescribes by circular, establishing compliance obligations for valuation methodology and recordkeeping in liquidation.

Fair value determination updated: dual valuers, coordinating valuers, third valuer option, and averaging for final valuation.
The amendments revise fair value to include total estimated realizable value of all assets and their synergies; require the resolution professional to appoint two sets of registered valuers within seven days but not later than the forty seventh day to determine fair value and liquidation value; structure valuation by asset class with coordinating valuers consolidating asset valuations after physical verification and committee briefing; permit a third set of valuers if two estimates differ significantly (twenty five per cent or more); average the two closest estimates for final fair value and liquidation value; mandate Board format valuation documentation; and expand information memorandum disclosures including treatment of non claiming allottees in real estate projects.

SEZ de-notification removes prior SEZ status and returns land to state land-use control after required approvals.
The Central Government has rescinded the earlier notification designating 16.19 hectares at Adibatla as an IT/ITeS Special Economic Zone, invoking its authority under the Special Economic Zones framework and preserving actions taken before rescission; the de-notification follows the applicant's proposal, the State Government's No Objection Certificate confirming conformity with state land use guidelines after de-notification, and the Development Commissioner's recommendation.

RoDTEP scheme rates clarified for export products under ITC HS Chapters 01 to 24, while other provisions remain unchanged.
Reduced rates and value caps notified for the RoDTEP Scheme are inapplicable to exports falling under ITC HS Chapters 01 to 24. All other provisions of the earlier notification remain unchanged, and the corrigendum clarifies the scope of the revised RoDTEP benefits for these export products.