Amendment in Notification No. 64/2023-Customs, dated the 7th December, 2023 - Exemption for imports of Yellow Peas [HS 0713 10 10] from applicable BC...
Extension in Import Period for Yellow Peas under ITC(HS) Code 07131010 of Chapter 07 of ITC (HS) 2022, Schedule -I(Import Policy)
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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.
Amendment in Export Policy Condition under HSN of Schedule-II (Export Policy), ITC(HS) 2022
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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.
Amendment in Export Policy of Broken Rice under HS code 1006 40 00
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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.
Seeks to bring in force provisions of various rule of Goa Goods and Services Tax (Second Amendment) Rules, 2024
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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.
Amendment in Notification No. 64/2023-Customs, dated the 7th December, 2023 - Exemption for imports of Yellow Peas [HS 0713 10 10] from applicable BCD and AIDC
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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.
Seeks to amend various Notifications - Change in rate of duty against import of Lentils (Mosur)
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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.
Seeks to impose ADD on Trichloro Isocyanuric Acid imported from China PR and Japan for 5 years, pursuant to final findings of DGTR
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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.
To extend the due date for furnishing FORM GSTR-8 for the month of December, 2024 till the 12th day of January, 2025
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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.
To extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 till the 15th day of January, 2025
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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.
To extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024
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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.
Exemption from specified income U/s 10(46) of IT Act 1961 - ‘The Delhi Building and Other Construction Workers Welfare Board’
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Income exemption under section 10(46) protects welfare board cess, registration fees and bank interest from tax. Exemption under clause (46) of section 10 grants tax exemption to the Board for cess, registration and renewal fees from building and construction workers, and interest on bank deposits, subject to conditions prohibiting commercial activity, requiring continuity of activities and specified receipts, and mandating filing of income-tax returns under the applicable statutory return-filing requirement.
Amendment in Notification No. 27485-FIN-CT1-TAX-0072-2017, S.R.O.No.412/2017, dated the 16th September, 2017
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Notification amendment under Odisha GST substitutes the designated Additional Commissioner of State Tax with Ms. Pratima Mohanty. Amendment under Section 96 of the Odisha Goods and Services Tax Act substitutes serial number 1 in the earlier notification with a new entry, identifying Ms. Pratima Mohanty as Additional Commissioner of State Tax, Odisha, thereby updating the designated officer in the state's GST notification framework.
Amendment in Import Policy and Policy Condition of Platinum covered under HS Code 7110 of Chapter 71 of ITC (HS) 2022, Schedule -I (Import Policy)
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Import policy change: platinum imports reclassified to restricted, with high purity platinum alloys exempted under customs schedules. Amendment reclassifies specified unwrought and powdered platinum import items from Free to Restricted under Chapter 71 of the ITC (HS), while exempting platinum alloys of 99 percent or more purity by weight of platinum from the restriction.
Seeks to bring in force provisions of various rule of Gujarat Goods and Services Tax (Amendment) Rules, 2024
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Commencement of GST amendment provisions: specified rules to commence on staged dates with retrospective effect. Notification appoints commencement dates for specified provisions of the Gujarat Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to come into force on the eleventh day of February, 2025; Rules 8, 37 and clause (ii) of Rule 38 to come into force on the first day of April, 2025. Issued under section 164 of the Gujarat Goods and Services Tax Act, 2017, the notification is deemed to have come into force from the eleventh day of February, 2025.
Amendment in the notification no. 10603105 dated 20-09-2024
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GST tax determination authority is assigned for unpaid tax, erroneous refunds and wrongful input tax credit across relevant financial years. Rajasthan GST adjudication authority is specified for tax determinations involving unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. For periods up to financial year 2023-24, separate entries apply to matters without fraud and matters involving fraud, wilful misstatement, or suppression of facts. For financial year 2024-25 onward, tax determinations for any reason are assigned to an officer not below the rank of Deputy Director and Revenue Intelligence Officer. The amendment takes immediate effect.
Regulatory corrigendum corrects sub regulation numbering to maintain consistency and clarity in a prior securities notification. Corrigendum amends the English Gazette text of a securities notification by instructing that in Regulation 3, sub regulation (I), clause (ii) the words "after sub regulation (29)" shall be read as "after sub regulation (30)" and the symbol "(30)" shall be read as "(31)", limited to correcting numbering and symbols in the published notification.
Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2025
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Rights issue compliance: enhanced disclosure, issuer led filings and prompt reporting of promoters' pre issue transactions. The amendment package revises SEBI ICDR rules to (a) recognise stock appreciation rights in definitions and disclosure requirements; (b) reassign numerous operational duties from lead managers to issuers and designated stock exchanges and specify filing of the draft letter of offer/letter of offer with stock exchange(s); (c) require issuers to report promoters' and pre issue/pre IPO transactions to stock exchanges within twenty four hours; and (d) set uniform timelines and advertisement requirements for floor price/price band disclosures and expanded prospectus and SME filing content.
Seeks to further amend Notification No 1141-F.T. dated 28.06.2017 and inter alia seeks to substitute the definition of "specified premises"
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Definition of specified premises redefined to align with earlier notification, effective from April, with substitution language prescribed. Amendment substitutes item (c) in the Explanation to redefine specified premises by reference to clause (xxxvi) of paragraph 4 of notification number 1135-F.T., and states that the amendment shall take effect from the 1st day of April, 2025.
Seeks to further amend Notification No 1137- F.T. dated 28.06.2017
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Reverse charge amendments narrow GST liability by excluding body corporates and composition levy taxpayers from specified entries. West Bengal GST notification amends the principal reverse charge notification by inserting "other than a body corporate" after "Any person" at serial number 4, and by inserting "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB. The amendment is deemed to have come into force from 16 January 2025.
Seeks to further amend Notification No 1136- F.T. dated 28.06.2017
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GST exemption amendments expand nil-rated insurance services and revise entries for transmission, training partners, and insurer definitions. Amends the West Bengal GST exemption-rate notification by substituting "transmission and distribution" with "transmission or distribution", inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund against contributions made by insurers, and extending an entry to a training partner approved by the National Skill Development Corporation. It also omits item (w) from 1 April 2025 and inserts a definition of "insurer" aligned with the Insurance Act, 1938.
GST rule amendments update invoicing, refunds, demand proceedings, and waiver procedures under revised compliance workflows.
Amendment of the Andhra Pradesh Goods and Services Tax Rules, 2017 introduces updated cross-references, time limits, refund-related conditions, demand-proceeding procedures, and prescribed forms in line with recent GST changes, including references to section 74A and revised compliance workflows for tax administration. The amendments adjust provisions relating to invoicing, returns, refund computation, summary and conclusion of proceedings, intimation forms, and the handling of tax, interest, and penalty payments in specified demand and recovery situations. A new time limit is prescribed for issuing a tax invoice where the recipient is required to issue the invoice, and filing timelines are inserted for certain monthly statements. Related provisions governing refunds, rectification of demand proceedings, and intimation of payment are updated to cover proceedings under section 74A, while certain refund-computation exclusions and other procedural rules are omitted or substituted to align with the revised framework.
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