GST exemption for fortified rice kernel supplies is expanded to include food inputs under approved welfare schemes.
Exemption notification under the Andhra Pradesh Goods and Services Tax Act, 2017 is amended to expand the table entry for fortified rice kernel (premix) supply under ICDS or similar approved schemes. The amendment inserts an additional item covering food inputs for the specified supply, thereby extending the scope of the existing entry. The notification is made on the recommendation of the Goods and Services Tax Council and takes immediate effect.

Gene Therapy and pre-packaged goods definitions were amended under the GST exemption notification framework.
The notification amends the earlier exemption entry by inserting Gene Therapy in the Schedule and by redefining pre-packaged and labelled commodities as retail-sale packages up to 25 kg or 25 litre that must bear declarations under the Legal Metrology Act, 2009 and the rules made thereunder.

Commencement of Andhra Pradesh GST Amendment: section 35 effective October, sections 2 and 9 effective April.
Notification appoints commencement dates for provisions of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2024: the 1st day of October, 2024 for section 35 and the 1st day of April, 2025 for sections 2 and 9, fixing the effective dates for those amendment provisions.

Commencement dates set for specified sections of the Andhra Pradesh GST Amendment Act, bringing selected provisions into force.
The Government, exercising the power under sub section (2) of section 1 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2024, appoints commencement dates for specified provisions: a first tranche of sections to come into force on 27th September, 2024, and a second tranche of sections to come into force on 1st November, 2024, as notified by order in the name of the Governor.

Zero coupon bond designation: Ten Year Zero Coupon Bond of Power Finance Corporation Ltd specified under income tax law.
Specification designates the Ten Year Zero Coupon Bond of Power Finance Corporation Ltd as a zero coupon bond under clause (48) of section 2 of the Income tax Act, identifying name, tenor (ten years one month), issuance deadline, maturity payment, per bond discount and total number of bonds to be issued.

GST return filing extension for tax deducted at source returns under FORM GSTR-7, with December 2024 due date extended.
The Government of Andhra Pradesh extends the time limit for furnishing FORM GSTR-7 for December 2024 to 12 January 2025 for registered persons required to deduct tax at source under the Andhra Pradesh Goods and Services Tax Act, 2017.

Input Service Distributor return filing deadline extended for FORM GSTR-6 for December 2024.
The time limit for furnishing FORM GSTR-6 by an Input Service Distributor for December 2024 is extended up to 15 January 2025 under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council. The extension applies to the return under section 39(4) read with rule 65 of the Andhra Pradesh Goods and Services Tax Rules, 2017.

GSTR-1 filing deadline extended for outward supplies under Andhra Pradesh GST notification.
The Andhra Pradesh GST notification amends the earlier outward supply reporting notification by extending the time limit for furnishing details in FORM GSTR-1. For registered persons required to furnish return under section 39(1), the due date for the tax period December 2024 is extended to 13 January 2025. For registered persons covered by the proviso to that sub-section, the due date for the tax period October to December 2024 is extended to 15 January 2025.

GST rate amendment adds Fortified Rice Kernel and revises the definition of pre-packaged and labelled commodities.
Fortified Rice Kernel (FRK) is added to the Andhra Pradesh GST rate notification under Schedule I at 2.5% and Schedule III at 9%, and the definition of "pre-packaged and labelled" is substituted 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 bear the required declarations under that Act and the rules made thereunder. The amendment comes into force immediately.

Import policy extension: Free import status for Urad maintained, extending eligibility under Schedule I of the trade policy.
Extension of the Free import classification for Urad (Beans of SPP Vigna Mungo (L.) Hepper) in ITC (HS) 2022 Schedule I, prolonging its Free import status by one year and superseding the prior terminal import date; issued under the Foreign Trade (Development and Regulation) Act and relevant Foreign Trade Policy provisions, and noting administrative approval and file reference.

Import policy for yellow peas: free imports without MIP or port restriction, subject to online registration until specified date.
The import period for yellow peas is extended to 31 May 2025; imports remain "Free" without the Minimum Import Price condition and without port restriction, conditioned on registration in the online Import Monitoring System, and applicable to consignments with Bill of Lading (Shipped on Board) issued on or before 31 May 2025.

Certificate of Inspection requirement limited to EU and specified European countries; temporary exemption for other European rice exports.
The amendment limits the Certificate of Inspection requirement for rice exports under ITC(HS) Schedule-II to EU Member States and the European countries United Kingdom, Iceland, Liechtenstein, Norway and Switzerland; exports to other European countries are temporarily exempt from this inspection-certificate requirement for a defined period from the date of notification.

Export policy change: broken rice reclassified from prohibited to free, enabling immediate exports under ITC HS rules.
Export policy for broken rice under HS code 1006 40 00 has been amended in Schedule-II of the ITC(HS) 2022 from Prohibited to Free, effective immediately, removing the prior ban and allowing exports in accordance with the Foreign Trade Policy and applicable procedural requirements.

Commencement of GST amendment rules: specified provisions scheduled to come into force, fixing operative commencement dates.
Government notification appoints commencement dates for specified provisions of the Goa Goods and Services Tax (Second Amendment) Rules, 2024: Rules 2, 25, 28 and 33 to come into force on 11 February 2025; Rules 8, 38 and clause (ii) of rule 39 to come into force on 1 April 2025, referencing the prior amendment notification published in the Official Gazette and issued under the administrative authority cited.

Customs exemption extension for Yellow Peas prolongs the duty waiver period and takes effect immediately.
Amendment substitutes the terminal date for an import duty exemption for Yellow Peas (HS 0713 10 10), replacing "28th day of February, 2025" with "31st day of May, 2025" in Notification No. 64/2023-Customs, thereby extending the period for Basic Customs Duty and AIDC exemptions; the amendment has immediate effect.

Rate of Duty Change: Lentils (Mosur) imports added to exemption schedule with revised duty treatment under customs notifications.
Amendments to specified customs miscellaneous exemption notifications substitute certain TABLE entries with a 5% rate of duty, insert a new Sl. No. 5A identifying Lentils (Mosur) covered under 0713 40 00, and omit Sl. No. 4 and its entries in another notification, thereby altering exemption and duty treatment for those tariff items. The changes operate through substitution, insertion and omission of TABLE entries in the named principal notifications and take effect on the instrument's stated effective date.

Anti-dumping duty on Trichloro Isocyanuric Acid: duties imposed on imports from specified countries to address dumping and injury.
An anti-dumping duty is imposed on Trichloro Isocyanuric Acid from China PR and Japan after findings of dumped exports, material injury and price undercutting; specified duty rates are listed in the Table by producer and trade flow in foreign currency per metric unit. The duty is payable in Indian currency for a period of five years from notification, subject to earlier change, and the exchange rate for conversion is the rate notified by the Government of India with the relevant date being the bill of entry presentation.

GSTR-8 filing due date extended for e-commerce operator statements under the Andhra Pradesh GST framework.
The time limit for furnishing the statement of outward supplies made through an e-commerce operator in FORM GSTR-8 under section 52(4) of the Andhra Pradesh Goods and Services Tax Act, 2017, read with Rule 67, is extended for December 2024 till 12 January 2025. The extension is issued under the first proviso to section 52(4) read with section 168, on the recommendation of the Goods and Services Tax Council.

Non-resident taxable person return filing deadline extended for FORM GSTR-5 under the GST framework.
The Government of Andhra Pradesh extends the time limit for furnishing the return in FORM GSTR-5 by a non-resident taxable person for the month of December 2024 up to 15 January 2025. The notification is issued under the GST return-filing framework and operates as a procedural extension of the statutory filing deadline for the specified return period and form.

GSTR-3B filing extension for Andhra Pradesh registered persons covers December 2024 and the October to December quarter.
Andhra Pradesh extended the time limit for furnishing FORM GSTR-3B electronically through the common portal for registered persons under the State GST framework. The extension applies to the monthly return for December 2024, allowing filing up to 22 January 2025, and to the quarterly return for October 2024 to December 2024 for the specified class of registered persons.