GST return filing deadline extension for FORM GSTR-3B eases compliance for March 2026 taxpayers.
The due date for furnishing the return in FORM GSTR-3B for the month of March 2026 is extended till 21 April 2026 for registered persons required to file under section 39(1) read with rule 61(1)(i) of the Meghalaya Goods and Services Tax Rules, 2017. The notification takes effect from 20 April 2026 under section 39(6) of the Meghalaya Goods and Services Tax Act, 2017.

GSTR-3B due date extension for March 2026 under Nagaland GST applies to registered persons filing monthly returns.
Extension of the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 under the Nagaland Goods and Services Tax Act, 2017. The due date is extended till the twenty-first day of April, 2026 for registered persons required to furnish return under section 39(1) read with rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017.

GSTR-3B return due date extension for March 2026 granted for registered persons under the GST framework.
Extends the due date for furnishing the return in FORM GSTR-3B for March 2026 till 21 April 2026 for registered persons required to furnish return under section 39(1) read with rule 61(1)(i) of the Central Goods and Services Tax Rules, 2017. The extension is issued under section 39(6) of the Central Goods and Services Tax Act, 2017, on the recommendations of the GST Council, and comes into effect from 20 April 2026.

GSTR-3B due date extension for March 2026 under Karnataka GST, covering registered persons filing return compliance.
Extension of the due date for furnishing FORM GSTR-3B for the month of March 2026 until 21 April 2026 for registered persons required to file returns under section 39(1) read with rule 61(1)(i) of the Karnataka Goods and Services Tax Rules, 2017. The notification is issued in exercise of the power under section 39(6) of the Karnataka Goods and Services Tax Act, 2017, on the recommendations of the GST Council.

Inland Container Depot designation is amended by omitting a Tamil Nadu entry from the customs notification table.
Amendment is made to the notification governing Inland Container Depots under the Customs Act by modifying the table of specified locations. Against serial number 11 relating to Tamil Nadu, item (viii) and the corresponding entry are omitted, revising the list of depots covered under the principal notification.

Registrar Court procedure in GST appellate appeals focuses on defect rectification, filing compliance and jurisdiction over Telangana matters.
The Hyderabad Bench of the Goods and Services Tax Appellate Tribunal has commenced operations at its temporary office in Hyderabad and will exercise jurisdiction over Telangana State for appeals under the CGST Act, the IGST Act and the Telangana GST Act. A Registrar Court will be convened from 20.04.2026 to address defect rectification in appeals, including defects relating to court fees and documentation, with further time available on sufficient cause subject to the prescribed limit under the GSTAT Procedure Rules.

Export policy of baryte revised: Grade A and Grade B move to restricted category, while Grade CDW remains freely exportable.
Export policy for Baryte (Natural Barium Sulphate) is amended on a grade-wise basis. Grade A and Grade B are moved to the Restricted category and made subject to authorisation/licensing by DGFT, while Grade CDW remains freely exportable. The amendment applies to the listed tariff items covering baryte in lumps, powder and other forms.

Export facilitation under RELIEF expands eligible destinations to include Egypt and Jordan for delivery or transshipment shipments.
The eligible destination list under the Resilience & Logistics Intervention for Export Facilitation (RELIEF) component of the Export Promotion Mission is expanded to include Egypt and Jordan for shipments meant for delivery or transshipment. The amendment modifies the earlier notification while leaving all other provisions unchanged and operates as a targeted extension of destination coverage for exporters using the RELIEF mechanism.

Anti-dumping duty scope revised to exclude lithograde aluminium coils above 1150 mm from the subject goods.
Anti-dumping duty on certain flat rolled products of aluminium from the People's Republic of China is amended by inserting a specific excluded item into the principal customs notification. Following amended final findings of the designated authority, lithograde aluminium coils of width above 1150 mm are placed outside the scope of the subject goods covered by the existing anti-dumping duty notification.

Alternative investment fund rules updated with revised threshold, Board-conditioned closure process, and inoperative fund tagging.
The amendment revises the threshold in regulation 10(c) by replacing "two lakh" with "one thousand" and updates regulation 29 to make post-liability steps subject to Board-specified conditions. It also introduces a new provision permitting an Alternative Investment Fund to be tagged as an inoperative fund in the manner and subject to conditions specified by the Board from time to time.

Credit risk value threshold for REIT instruments is lowered and risk class coverage is expanded under amended regulations.
The Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2026 revise the 2014 REIT Regulations by lowering the credit risk value threshold from 12 to 10 in regulation 2(1)(ta) and regulation 18(5)(i). The amendment also expands the potential risk class matrix reference to include Class B-I alongside Class A-I, and updates the terminology for Government Securities, treasury bills, and repo on Government Securities.

Infrastructure Investment Trusts regulations revised to expand liquid asset criteria, SPV classification rules, and permitted fund use.
Amendments to the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 revise the definition of liquid assets and the special purpose vehicle framework, including treatment of PPP projects, continuation of SPV status after concession agreement termination, and eligibility of specified SPVs under regulation 18. The investment criteria are updated to include units of liquid mutual fund schemes with credit risk value of at least 10 and Class A-I or Class B-I classification, and regulation 20 is expanded to permit use of specified funds for such other purposes as may be specified by the Board.

Commencement notification brings the Constitution (One Hundred and Sixth Amendment) Act into force from 16 April 2026.
The Central Government appoints 16 April 2026 as the date on which the provisions of the Constitution (One Hundred and Sixth Amendment) Act, 2023 shall come into force, exercising the power conferred by sub-section (2) of section 1 of that Act. The notification is a commencement instrument and operates to bring the amendment into effect from the specified date.

Appeal filing limitation before the Appellate Tribunal is prescribed for backlog and future GST orders.
Limit for filing appeals before the Appellate Tribunal under the Jammu and Kashmir Goods and Services Tax Act, 2017 is prescribed for orders communicated before 1 April 2026 and for orders communicated on or after that date. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 may be filed within three months from the date of communication of the order.

Income-tax form corrections standardise references, numbering, and verification language across rules, notes, and prescribed compliance formats.
A corrigendum to the Income-tax rules under the Income-tax Act, 2025 makes extensive drafting and formatting corrections across multiple provisions, notes, forms, tables and verification clauses. The amendments substitute incorrect section and rule references, correct spelling and typographical errors, renumber headings, sub-items and notes, and revise captions and cross-references in prescribed formats. It also standardises form content by replacing repeated references such as PAN/Aadhaar with PAN, omitting Aadhaar columns in certain entries, and revising verification language from my/our to my in several places.

Common adjudicating authority appointed for multiple customs show cause notices against one noticee under the Customs Act.
Common adjudicating authority appointed for multiple show cause notices issued to M/s. Control Components India (P) Ltd. under the Customs Act, 1962. The designated customs officer is empowered to exercise the powers and discharge the duties of the officers named in the notices, so that the notices concerning the same noticee are adjudicated before a single authority. The notification records the noticee, the relevant show cause notices, the original adjudicating authorities, and the appointed common adjudicating authority.

Fit and proper person standards tightened for intermediaries through revised reporting, hearing, replacement, and divestment requirements.
The amendment regulations revise the definition of days as calendar days and update the Schedule II fit and proper person framework by altering the disqualification events, adding a reporting obligation, and requiring a reasonable opportunity of being heard before a declaration that a person is not fit and proper. They also clarify the limited effect of adverse declarations against associates or group entities, and prescribe replacement, voting restriction, and divestment requirements for persons declared not fit and proper, failing which the fit and proper criteria may be invoked against the intermediary.

Tariff value revisions for edible oils, brass scrap, areca nuts, gold and silver reshape customs valuation and import classification.
Tariff values are revised for specified imported goods under the Customs Act, 1962 by substituting the tariff value tables in the principal customs notification. The revised schedule fixes customs tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, areca nuts, gold in specified forms, and silver in specified forms, including separate treatment for certain gold and silver imports where benefits under designated customs entries are availed.

ESI medical benefit extension for families of insured persons takes effect in specified Mizoram districts from April 2026.
Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in specified districts of Mizoram, effective from 1 April 2026. The notification is issued under the Code on Social Security, 2020 and the linked regulatory provisions governing extension of ESI medical benefits.

ESI family medical benefit extended to insured persons' families in selected Meghalaya districts from 1 April 2026.
Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in specified districts of Meghalaya. The extension applies to the areas of West Khasi Hills, South West Khasi Hills, Eastern West Khasi Hills and East Jaintia Hills, and takes effect from 1 April 2026 under the powers conferred by the Code on Social Security, 2020.