CSR-2 filing deadline extended allowing additional time for submission under amended Companies (Accounts) Rules compliance.
The Central Government amends Companies (Accounts) Rules, 2014 by substituting in rule 12, sub rule (1B) fourth proviso the earlier deadline with a later date, thereby extending the filing period for Corporate Social Responsibility reporting in Form CSR 2; the amendment takes effect on publication in the Official Gazette.

Carry forward of unspent administrative expenses permitted, with reporting in Form FC 4 and chartered accountant certification required.
Associations may carry forward the unspent part of allowable administrative expenses to the immediately succeeding financial year with reasons recorded in Form FC-4. Form FC-4 is amended to add a receipt item for transfer of the foreign contribution part of income tax refunds from non FCRA accounts, a detailed schedule for carry forward calculations and reasons, and expanded chartered accountant particulars and certification language requiring examination of FC 4 entries and disclosure of any violations.

Online money gaming taxation: platform organisers deemed suppliers and taxable for specified actionable claims supplied to persons in India.
The Act defines "online gaming" and "online money gaming"-the latter encompassing payments or deposits of money or money's worth, including virtual digital assets, for chances to win-adopts the Income tax Act meaning of virtual digital asset, adds "specified actionable claims" to include betting, casinos, gambling, horse racing, lottery and online money gaming, deems organisers or platform operators of such supplies to be suppliers liable for GST, extends taxation to online money gaming supplied from outside India to persons in India, and substitutes "specified actionable claims" in Schedule III while preserving other regulatory laws.

Tariff value fixation revises import tariff values for edible oils, brass scrap, areca nut, gold and silver.
Fixes tariff values by substituting TABLE 1, TABLE 2 and TABLE 3 in the principal customs notification, listing specific US dollar tariff values for edible oils (various palm and soybean oils), brass scrap, areca nuts, and unit values for gold and silver in specified forms; clarifies scope and exclusions for precious metal entries and specifies the commencement date.

Input Tax Credit rectification procedure allows registered persons to correct earlier denials where credit is now eligible under law.
Notifies a special rectification procedure enabling registered persons, where no appeal is pending, to apply electronically for correction of orders that confirmed demand for wrongful availment of input tax credit but where that credit is now available; requires uploading Annexure A, decision by the original issuing authority within a prescribed period, electronic upload of the rectified-order summary in the relevant form, limitation of rectification to the credit portion now eligible, and adherence to natural justice when rectification adversely affects the applicant, with specified declarations and verification.

Late fee waiver for GSTR-7 filers: excess late fees waived and full waiver where tax deducted at source is nil.
The State Government waives specified portions of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date, including waiver of the late fee amount in excess of a fixed per day amount and waiver of amounts exceeding a set aggregate threshold; where central tax deducted at source in a month is nil, the total late fee for that month is waived.

Inclusion of metal scrap recipients alters notification scope, excluding certain inter registered supplies from the notification's application.
The notification amends the prior GST notification by inserting a clause that identifies a registered person receiving supplies of metal scrap from another registered person as a specified class, and by substituting the proviso so that the notification will not apply to supplies between persons specified under the statutory clauses, except the person included by the new clause. The amendment is effective from 10 October 2024.

Registration exemption for suppliers using e-commerce operators subject to PAN validation, portal enrolment, single state supply, and other conditions.
Exemption from mandatory registration is specified for suppliers of goods through an electronic commerce operator who collect tax at source and whose aggregate turnover does not exceed the registration threshold, subject to conditions: no inter-State supplies, supply in only one State or Union territory, possession and portal validation of PAN and business address, issuance of a single enrolment number on successful validation, prohibition on supply without enrolment, and cessation of the enrolment number upon subsequent formal registration.

Tariff concessions under India-Australia ECTA: amended basic customs duty schedule takes effect, reducing duties on specified tariff items.
Substitutes Table I and Table II of the principal customs notification to set revised Basic Customs Duty and Additional Import Duty rates for specified tariff items, including zero duty entries and AIDC distinctions for particular goods; issued under section 25 of the Customs Act, 1962, and effective from 1st January, 2025.

Minimum Import Price imposed on soda ash imports, permitting clearance only when CIF value meets mandated threshold.
A Minimum Import Price (MIP) has been imposed on Disodium Carbonate (Soda Ash) under Chapter 28, converting specified ITC(HS) import entries from 'Free' to 'Restricted' while allowing imports treated as free only where the CIF value meets the prescribed CIF value threshold; the measure is promulgated under the Foreign Trade (Development & Regulation) Act and operative for the period stated in the notification.

Minimum Export Price on natural honey maintained, extending the MEP requirement and export price-floor obligation.
The notification prescribes a binding Minimum Export Price (MEP) as an export condition for natural honey under the Export Policy, establishing an FOB price floor per metric ton that exporters must observe. It extends the pre-existing MEP requirement beyond its prior expiry, continuing the temporal price-floor obligation for exports of natural honey for the stated extension period and amends the earlier notification accordingly.

Scientific Research approval granted to a college unit enabling tax deductions for qualifying research expenditure.
Central Government approved Sri Paripoorna Sanathana Charitable Trust's college unit as a qualifying University, college or other institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for Scientific Research, issued under rules 5C and 5E of the Income tax Rules. The notification takes effect from Gazette publication with retrospective application from the previous year 2024 25 and includes an explanatory memorandum certifying no adverse effect from retrospective operation.

De-notification of SEZ land reduces notified area to facilitate infrastructure while complying with statutory approvals and land-use guidelines.
The Central Government de-notifies 2.16 hectares from the Special Economic Zone at Plot No. 3, Kalwa TTC Industrial Area, reducing the SEZ to 17.80 hectares under the proviso to sub-section (1) of section 4 of the SEZ Act and rule 8 of the SEZ Rules. The deletion follows the developer's proposal, State Government approval, and the Development Commissioner's recommendation; the de-notified land will be used for infrastructure to support the SEZ's objectives and will conform to State land use guidelines.

Supply exclusion between specified registered persons narrowed, while supplies received by metal scrap dealers remain subject to notification.
The notification inserts clause (d) to include registered persons receiving metal scrap under Chapters 72-81 from other registered persons, and substitutes the third proviso to state that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub-section (1) of section 51, except as regards the person referred to in clause (d).

Exclusion for metal scrap supplies removes the earlier notification's application, clarifying GST treatment for scrap suppliers.
A proviso is inserted into G.O. Ms. No. 6/A1/CT/2017 excluding persons engaged in the supply of metal scrap classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975 from the operation of that notification; the amendment is effective from 10 October 2024.

Late fee waiver for delayed filing of nil TDS GST returns removes excess penalty and waives fees for nil months.
A waiver is provided for late fee payable under the Puducherry GST Act by registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards: late fee in excess of a specified daily amount is waived up to an overall cap, and the entire late fee is waived where the return shows nil State tax deducted at source. The notification supersedes the earlier 2021 notification and is deemed effective from 1 November 2024.

Rectification procedure for input tax credit orders enables electronic applications where credit later becomes eligible and no appeal exists.
Notifies a special procedure for rectification of orders confirming demand for alleged wrongful availment of input tax credit where such credit is now available under later eligibility provisions and no appeal has been filed. Affected registered persons must electronically apply on the common portal within the prescribed window, upload the prescribed pro forma, and the authority that issued the original order shall decide and issue a rectified order and upload a summary of the rectified order using the designated formats. Principles of natural justice must be observed if rectification adversely affects the person.

Waiver of interest and penalty: payment deadlines set for specified classes of registered persons to qualify for relief.
Notification fixes dates for payment to qualify for waiver of interest and penalty for two classes of registered persons: (i) those issued a notice, statement or order-payment permitted up to 31-03-2025 to obtain the waiver; and (ii) those issued a notice under the assessment procedure whose tax is re-determined by a proper officer pursuant to appellate direction-payment permitted until the date ending on completion of six months from issuance of the re-determination order. Notification is effective from 1 November 2024.

Extension of SEZ hybrid working permission under rule 43A(3), delaying the prior expiry and preserving the existing regime.
The Central Government amends the Special Economic Zones Rules, 2006 by substituting the terminal date in rule 43A(3), thereby extending the period during which the rule's permissions and conditions for hybrid working continue to operate; the amendment is made under the Special Economic Zones Act and comes into force on publication in the Official Gazette.

Input Service Distributor rules and machine registration penalties are tightened under the Uttar Pradesh GST amendment.
The Uttar Pradesh Goods and Services Tax Act, 2017 is amended to redefine Input Service Distributor and to substitute section 20 governing distribution of input tax credit by such distributor. The amended scheme requires registration, prescribes distribution of State tax and integrated tax credit in the manner and within the limits provided by law, and regulates the treatment of credit for specified services received on behalf of distinct persons. It also inserts a penalty for breach of the notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation consequences subject to the stated proviso.