Export quota increase for artificially propagated agarwood and agar oil, subject to Certificate of Origin and CITES permit requirements.
The notification increases state-wise annual export limits for Agarwood (Aquilaria malaccensis) chips, powder and agar oil sourced from artificially propagated plantations and makes export authorisation conditional on an attested Certificate of Origin following physical inspection by an authorised Forest Department officer, a certified photograph of the products, an undertaking of compliance with CITES harvesting conditions, and submission of a valid CITES permit at the time of actual export; stock verification by PCCF nominated authorities and state-wise allocations are prescribed, effective immediately.

Free import policy for tur/pigeon peas extended, preserving unrestricted import status under foreign trade regulatory powers.
The import policy for Tur/Pigeon Peas (Cajanus cajan), ITC(HS) 07136000, is amended to extend the Free import status from the previously stated date up to 31.03.2026, pursuant to powers under the Foreign Trade (Development and Regulation) Act, 1992 and relevant provisions of the Foreign Trade Policy, 2023.

Appeal pending status under Direct Tax Vivad Se Vishwas Scheme treated as existing for scheme eligibility and tax calculation.
Order under section 98(1) treats appeals filed after the specified reference date but within the normal appellate period and without condonation applications as pending on that date, recognises such persons as appellants for the Direct Tax Vivad Se Vishwas Scheme, 2024, mandates calculation of disputed tax on the basis of the appeal, and directs that all Scheme provisions and rules apply accordingly.

Extension of GSTR 8 filing deadline: the monthly e commerce supplier statement filing window is extended under GST provisions.
The due date for furnishing FORM GSTR 8 for December 2024 (statement of outward supplies effected through e commerce operators) is extended until the twelfth day of January 2025. The extension is issued under the proviso to the GST provision governing e commerce operator statements read with the rule on furnishing such statements, and the notification is deemed to have been issued on the tenth day of January 2025.

TDS return filing deadline extended for GST withholding taxpayers to permit delayed submission under statutory extension authority.
Extension granted for furnishing Form GSTR-7 required of persons deducting tax at source; the Commissioner, on Council recommendation and under statutory powers, extended the deadline for filing the prescribed return for the specified tax period and treated the notification as having effect from an earlier deemed date.

Return filing deadline for Input Service Distributor extended, allowing FORM GSTR-6 to be furnished by the January due date.
The Commissioner has extended the time for furnishing the return in FORM GSTR-6 for December, 2024 until the 15th day of January, 2025; the notification is deemed effective from the 10th day of January, 2025.

GSTR-5 filing deadline extended for non-resident taxpayers, granting additional time to furnish the monthly return under Assam GST provisions.
The Principal Commissioner, under the Assam Goods and Services Tax Act and rules, extends the time limit for furnishing Form GSTR-5 by non-resident taxable persons for the relevant month to a later date in January 2025, acting on the Council's recommendation; the notification is deemed issued earlier in January 2025, thereby giving retrospective effect to the extension for that return period.

Extension of GSTR-3B filing deadline granted, shifting due dates for monthly and quarterly returns for specified Assam-registered persons.
Extension of filing timelines for electronic submission of FORM GSTR-3B: the monthly return for December 2024 is extended to 22 January 2025, and the quarterly return for October-December 2024 is extended until 26 January 2025 for registered persons whose principal place of business is in the State of Assam; the notification is deemed issued on 10 January 2025.

Time limit extension for GSTR-1 filings: specified return categories granted additional days to submit outward supply details.
Notification amends Notification No. 42/2021-GST to insert a proviso extending the time limit for furnishing details of outward supplies in Form GSTR-1: registered persons required to file returns under sub section (1) of section 39 receive an extended January deadline for the December tax period, and persons required to file under the proviso to that sub section receive a separate January extension for the October-December tax period; the notification is deemed issued on a specified January date.

Inland Container Depot designation added for Dhirpur, Kurukshetra permitting unloading of imports and loading of exports.
Insertion of an Inland Container Depot designation for Dhirpur, Kurukshetra into the non-tariff notification authorises the unloading of imported goods and the loading of export goods or any class of such goods, by amending the table entry for Haryana under the Customs Act.

Commencement of GST amendment rules set staggered dates for specific provisions to come into force.
Appoints commencement dates for specified provisions of the Manipur Goods and Services Tax (Amendment) Rules, 2024. Rules 2, 24, 27 and 32 come into force on 11 February 2025, while Rules 8, 37 and clause (ii) of Rule 38 come into force on 1 April 2025. The notification provides for stage-wise commencement of the identified amendment rules.

E-way bill requirement for gold and precious stones takes effect for intrastate movement from 20 January 2025.
E-way bill requirement for the intrastate movement of gold and precious stones under the Kerala Goods and Services Tax Rules was notified to take effect from 20 January 2025. The notification, issued under Rule 138F(1), fixes the operative commencement of Notification No. 10/2024-State Tax and gives effect to the earlier measure that had been kept in abeyance.

GST exemption for Motor Vehicle Accident Fund insurance services clarified, and transmission wording revised under Karnataka GST amendment.
The Karnataka GST notification amends schedule entries by replacing "transmission and distribution" with "transmission or distribution", inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund under headings 9971/9991, adding an exemption for training partners approved by the National Skill Development Corporation, omitting item (w) effective from the first day of April next year, and defining "insurer" by reference to the Insurance Act, 1938.

Specified premises designation allows hotel accommodation suppliers to opt in or out, determining financial year applicability under GST.
The amendment defines specified premises for a financial year as premises that supplied hotel accommodation above the stated unit threshold in the preceding year, or for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes Annexures VII-IX for opt in and opt out declarations, requires separate filings per premises, and sets effectivity from 1 April 2025.

GST rate amendment increases tax rate for specified entry effective mid-January under state statutory authority.
Amendment to Karnataka GST notification substitutes the tax rate entry against Serial No. 4 in the TABLE of the earlier notification, replacing the prior rate with a higher specified rate for that entry. The change is made under section 11(1) of the Karnataka Goods and Services Tax Act, 2017 on the Council's recommendation and takes effect from 16th January 2025.

GST exemption scope expanded to include food inputs for ICDS-related fortified rice supplies under Karnataka GST.
The notification amends the Schedule to Notification (39/2017) by inserting, in the Table against S. No. 1, column 3, after the entry for Fortified Rice Kernel (Premix) supply for ICDS or similar scheme, an additional entry covering food inputs for (a) above; the amendment is made under the Karnataka Goods and Services Tax Act and takes effect from 16th January, 2025.

Classification of gene therapy under state GST amended; new definition of pre packaged and labelled goods governs retail packaging.
This notification amends the Karnataka GST schedule by inserting Gene Therapy as a new entry and substitutes the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or a securely affixed label must bear the declarations required by that Act and its rules; the amendment is issued under state GST authority and takes effect from 16 January 2025.

GST classification update: Fortified Rice Kernel (FRK) added and labelling rules for pre packaged goods clarified.
The notification inserts Fortified Rice Kernel (FRK) into the Karnataka GST schedules by adding a new Schedule entry and appending FRK to the "Murki" description in Schedule III, and substitutes the Explanation to define pre-packaged and labelled as retail goods in packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and must bear statutory declarations; effective from 16 January 2025.

Tax rate adjustment under Kerala SGST Act increases rate for specified commodity following Council recommendation.
The Government, invoking section 11(1) of the Kerala State Goods and Services Tax Act, 2017, amends G.O.(P) No.102/2018/TAXES (S.R.O. No.479/2018) by substituting the entry "6%" with "9%" in column (4) against Sl. No. 4 of the TABLE; the amendment is effective from 16th January, 2025 and issued on the recommendation of the Council.

Definition of specified premises amended to adopt Central Tax notification meaning; change effective from next fiscal year.
The notification amends the Explanation in the earlier State GST notification by substituting item (c) so that "specified premises" adopts the meaning given in clause (xxxvi) of paragraph 4 of the Central Tax rate notification. The State exercises its statutory power to make this amendment and provides that the change shall come into force at the commencement of the next fiscal year.