FORM GSTR-1 filing deadlines are extended for monthly and quarterly taxpayers reporting specified outward supplies.
FORM GSTR-1 filing deadlines for reporting outward supplies are extended for specified Goa GST registered persons. Taxpayers required to furnish monthly returns for the December 2024 tax period may furnish FORM GSTR-1 up to 13 January 2025. Taxpayers required to furnish quarterly returns for the October-December 2024 tax period may furnish FORM GSTR-1 up to 15 January 2025. The extension is deemed effective from 10 January 2025.

Fixation of tariff values: updated import tariff values for edible oils, brass scrap, areca nut, gold and silver effective Jan 16.
Fixation of tariff values substitutes Tables 1-3 of the principal non-tariff notification, specifying US dollar tariff values per metric tonne for listed edible oils and brass scrap, US dollar values for gold and silver in specified forms with explanatory exclusions, and a tariff value for areca nuts; issued under section 14(2) of the Customs Act, 1962 and effective from the stated commencement date.

Sea cargo manifest compliance for non-specified ports is deferred, extending the relevant regulatory applicability until 31 March 2025.
The Sea Cargo Manifest and Transshipment Regulations are amended to substitute the date against serial number 6 in the Table after Form XII with 31 March 2025. This defers the applicability of the relevant new regulation for ports other than the specified ports until that date. The amendment takes effect upon publication in the Official Gazette.

Repatriable Rupee account transfers are permitted for bona fide transactions, while SNRR accounts gain expanded cross-border operating access.
Transfers for all bona fide transactions between repatriable Rupee accounts maintained under the deposit regulations are permitted. A person resident outside India with business interest in India may open a Special Non-Resident Rupee Account with an authorised dealer in India or its branch outside India for permissible current and capital account transactions with Indian residents and transactions with persons resident outside India. An International Financial Services Centre unit may maintain such an account with an authorised dealer in India outside the IFSC for business-related transactions outside the IFSC.

Foreign investment payment rules expand permitted accounts, prescribe issuance refunds, and recognize rupee vostro channels for non-debt instruments.
Permitted payment and remittance arrangements for non-debt investments are revised. Equity investment consideration may be received through inward remittances or eligible repatriable accounts, with equity instruments required to be issued within 60 days and unutilised consideration refunded within 15 days thereafter. Foreign Portfolio Investors, Foreign Venture Capital Investors, LLP investors, investment-vehicle investors and eligible Indian Depository Receipt investors may use specified foreign currency, Rupee or Special Non-Resident Rupee accounts. Banking channels include permitted Rupee Vostro Accounts, including Special Rupee Vostro Accounts.

Foreign currency accounts for exporters permit overseas export receipt management subject to import use, repatriation, and export compliance.
Exporters may open, hold and maintain foreign currency accounts with banks outside India for receiving full export value and advance remittances relating to exports of goods or services. Funds may be used for import payments into India or repatriated by the end of the month following receipt, after adjustment for forward commitments. Applicable export-proceeds realisation and repatriation requirements continue to apply.

Research Association approval: recognises CPRI Bengaluru under section 35 for scientific research, effective retrospectively for relevant assessment years.
Central Government approves Central Power Research Institute (CPRI), Bengaluru, as a Research Association for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, identifying the entity by PAN; the approval is issued under the Income tax Rules and given retrospective effect from publication in the Official Gazette, applying to a defined sequence of assessment years.

Inland Container Depot designation expands: Virochannagar, Ahmedabad authorised for import unloading and export loading operations.
Amends Notification No. 12/97-Customs (N.T.) to insert item (xvii) designating Virochannagar, Ahmedabad as an Inland Container Depot authorised for the unloading of imported goods and the loading of export goods or any class of such goods, effected under powers granted by clause (aa) of sub-section (1) read with sub-section (2) of Section 7 of the Customs Act, 1962.

Export Policy update aligns ITC(HS) classification with finance law changes, notifying revised export policies and general notes effective immediately.
The notification revises the Schedule II (Export Policy) of ITC(HS) 2022 to align export classifications and policy conditions with Finance Act 2024; it publishes the current export policy for all ITC(HS) codes, updates the General Notes to Export Policy accordingly, makes both instruments available on the Directorate's website, and declares them effective immediately.

Extension of GSTR-3B due date: October filings allowed until twenty-first November for Maharashtra registered persons.
Extension of the due date for furnishing FORM GSTR-3B for October 2024 to the twenty-first day of November 2024 for registered persons whose principal place of business is in Maharashtra, applicable to those required to file periodic GST returns under the State's GST rules.

GSTR-8 filing deadline extended for e commerce operator returns, new due date set and effective retroactively.
The Commissioner of State Tax, under powers conferred by the first proviso to sub section (4) of section 52 read with section 168 of the Haryana GST Act and rule 67 of the Haryana GST Rules, extends the time limit for furnishing the statement of outward supplies through an e commerce operator in FORM GSTR-8 for December, 2024 until 12 January 2025, with the extension deemed effective from 10 January 2025.

Tax Deducted at Source return extension: due date for FORM GSTR-7 for December extended to mid-January.
The Commissioner of State Tax, exercising statutory powers and on the Council's recommendation, extends the filing deadline for FORM GSTR-7-the return for persons required to deduct tax at source under the GST framework-for the month of December, 2024 to the 12th day of January, 2025; the notification is deemed effective from the 10th January, 2025.

Extension of GSTR-6 filing deadline: Input Service Distributors may file December returns by the new January fifteenth deadline.
Extension of time to furnish FORM GSTR-6 for December 2024 is granted to Input Service Distributors, moving the filing deadline to 15 January 2025. The Commissioner of State Tax issued the extension on the recommendation of the Council relying on statutory authority under the Haryana Goods and Services Tax Act, 2017 and the corresponding rules.

Filing deadline extension for non-resident GST returns in FORM GSTR-5 granted, allowing delayed submission under statutory provision.
The Commissioner of State Tax, on the Council's recommendation and under powers in the Haryana GST Act and Rules, extends the time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the month of December 2024, thereby moving the statutory due date for submission for that class of taxpayers.

Extension of GSTR-3B filing deadline: electronic returns timeframe extended for eligible registered persons under GST law.
Extension of time is granted for furnishing returns in FORM GSTR-3B electronically by registered persons whose principal place of business is in the State of Haryana. The Commissioner of State Tax, on Council recommendations, has specified new deadlines for monthly and quarterly return filings for the affected tax periods, applying to both monthly and proviso-based quarterly filing streams and limited to the class of registered persons identified by principal place of business within the State.

Extension of GSTR-1 filing deadline grants additional time to report outward supplies under GST return rules.
The Commissioner of State Tax, on the Council's recommendation, amended the existing notification to insert a proviso extending the time limit for furnishing outward supplies in FORM GSTR-1: extending the deadline for December, 2024 filings and providing a separate extended deadline for persons filing quarterly returns for October-December, 2024.

GSTR-7 filing extension: December returns must now be furnished by the revised due date in January.
The Commissioner has extended the due date for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of December 2024, moving the filing deadline to the twelfth day of January 2025, pursuant to the Karnataka GST Act and applicable rules governing FORM GSTR-7 and tax deductor returns.

Extension of GSTR-6 filing deadline allows Input Service Distributors additional time to furnish monthly returns under Karnataka GST rules.
The Commissioner, under statutory power and on the Council's recommendation, extends the time limit for furnishing the monthly return in FORM GSTR-6 by Input Service Distributors under the Karnataka Goods and Services Tax framework, thereby permitting ISDs additional time to complete and submit their FORM GSTR-6 for the specified tax period.

Extension of filing deadline for FORM GSTR-8 issued to ease e commerce operator compliance with GST filing requirements.
The Commissioner, invoking the proviso to sub section (4) read with the Karnataka GST Act and corresponding Rules and acting on Council recommendations, extends the time limit for furnishing the statement of outward supplies effected through an e commerce operator in FORM GSTR-8 for the month concerned until the prescribed extended due date, by administrative notification under the Act and Rules.

Interest and penalty waiver procedure enables electronic closure of specified tax demand proceedings, subject to payment and withdrawal conditions.
Rule 164 establishes an electronic mechanism for waiver of interest, penalty, or both under section 128A for specified section 73 demands. Eligible persons must file FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for demand orders, supported by tax-payment details and proof of withdrawal of pending appeals or writ petitions. The proper officer may issue a deficiency notice, accept an eligible application through FORM GST SPL-05, or reject it through FORM GST SPL-07. Timely inaction results in deemed approval. Waiver becomes void if required additional tax or specified remaining interest or penalty is not paid within the prescribed period.