Sunset of price-reduction examinations: authority will cease accepting requests to review ITC or rate pass-through claims.
The Governor, acting on Council recommendation, designates a date after which the Authority will not accept requests to examine whether input tax credits availed or tax rate reductions have resulted in a commensurate reduction in the prices of goods or services; the notification is deemed to have come into force from an earlier specified commencement date, altering the temporal scope of the Authority's jurisdiction.

Substitution of property definition clarifies taxable scope - 'any immovable property' replaces 'any property' in the GST notification.
Corrigendum to notification No. 27/GST-2 substitutes the words "any immovable property" for "any property" in the table (serial number 5AB, column (2)), clarifying that the notification's reference to property is limited to immovable property; issued by the Excise and Taxation Department as a textual correction to the published notification under the GST framework.

Extension of GSTR-3B due date granted for Maharashtra registered persons to a later filing deadline.
The Commissioner of State Tax, Maharashtra, on the Council's recommendation and exercising powers under the Maharashtra Goods and Services Tax Act, has extended the due date for furnishing FORM GSTR-3B for October 2024 for registered persons with principal place of business in Maharashtra who are required to file returns under the relevant GST filing provisions, thereby providing an extended filing deadline for submission of the monthly return.

Special Public Prosecutor appointments under PMLA enable designated counsel to prosecute coal block cases before Special Courts nationwide.
The Central Government appoints Shri Maninder Singh and Shri Rajesh Batra as Special Public Prosecutors under the Prevention of Money Laundering Act to conduct coal block prosecutions on behalf of the Directorate of Enforcement before the Special Courts constituted under the Act throughout India.

Appointment of Special Public Prosecutors for PMLA cases nationwide to conduct all prosecutions under the statute.
The Central Government appoints specified Deputy Legal Advisors and Assistant Legal Advisors as Special Public Prosecutors under the Prevention of Money laundering Act, 2002 to conduct all cases on behalf of the enforcement agency before Special Courts throughout India, listing eleven named appointees. The notification invokes section 46(1) proviso of PMLA read with clause (u) of section 2 and section 24(8) CrPC and supersedes the prior S.O. 688(E) dated 6 March 2014 except for prior acts or omissions.

Special Public Prosecutors appointed under Prevention of Money-laundering Act to prosecute on behalf of the enforcement directorate across prescribed jurisdictions.
Central Government appoints Special Public Prosecutors under the proviso to sub-section (1) of section 46 of the Prevention of Money-laundering Act, 2002 to prosecute on behalf of the Directorate of Enforcement before Special Courts. The notification lists individual advocates with the territorial jurisdiction (State/UT or zones/sub-zones) within which they may act and specifies the tenure expiry date for each appointment, thereby delegating prosecutorial responsibility for PMLA cases to the named counsel for the stated durations.

Biometric Aadhaar authentication enabled at notified GST facilitation centres for registration document verification and photo capture.
Notification designates specified GST Suvidha Kendras as Facilitation Centres authorised to perform biometric based Aadhaar authentication, take applicants' photographs and verify original documents uploaded with registration applications, mapping each facilitation centre and its address to a defined jurisdiction under the proviso to sub rule (4A) of rule 8 of the Haryana GST Rules, 2017; the centres' functions are limited to in person authentication and verification for registration purposes.

Tax collection at source rate reduced to 0.25 per cent under the Uttarakhand GST notification amendment.
The Uttarakhand Goods and Services Tax notification is amended to substitute "half per cent" with "0.25 per cent" in the existing tax collection at source notification. The amendment is issued under the State Government's power under the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and is deemed to come into force from 10 July 2024.

GST return and credit framework updated with amended outward-supply reporting, refund procedures, and tribunal filing rules.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise registration, return-filing, input tax credit, refund, and dispute-resolution procedures, largely by integrating FORM GSTR-1A and updating associated forms and statements. The changes require additional verification for certain Aadhaar-not-verified registration applications through facilitation centres, expand rule-based references to amended outward-supply details in FORM GSTR-1A, and align compliance consequences under the cancellation and return provisions with the revised reporting framework. The rules substantially restructure the Input Service Distributor mechanism, update refund and interest provisions, and replace appeal, recovery, and enrolment forms to reflect the revised GST filing architecture.

GST exemption for Indian Railways services and long-term accommodation services under the amended Uttarakhand rate notification.
The amendment inserts nil-rate entries for specified Indian Railways services, including platform tickets, retiring rooms, cloak rooms, battery-operated cars, inter-zone railway services, and certain SPV-related infrastructure and maintenance services. It also revises the accommodation-services entry by excluding student residences and hostel, camp, paying guest and similar accommodation, while adding a new nil-rate entry for accommodation services up to twenty thousand rupees per person per month supplied for at least ninety continuous days. The notification is given retrospective effect from 15 July 2024.

Pre-packaged and labelled supply clarified for agricultural farm produce in larger packages under the GST exemption framework.
Amendment to the Uttarakhand GST exemption notification inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and the rules made thereunder. The change is made under the State GST law and is deemed effective from 15 July 2024.

GST rate amendments revise schedules for cartons, milk cans, solar cookers, and package labeling treatment of farm produce.
The Uttarakhand GST notification amends Schedule entries for cartons, boxes and cases of paper board, milk cans of iron, steel or aluminium, solar cookers, and parts of brooders. It also revises higher-rate entries for paper goods, containers, utensils, and domestic-purpose items, including an exclusion for solar cookers. A proviso states that agricultural farm produce supplied in packages of more than 25 kilogram or 25 litre is not to be treated as "pre-packaged and labelled" despite the Legal Metrology Act, 2009. The amendments take effect from 15 July 2024.

Anti-dumping duty calculation now based on difference between landed value and specified duty amount when landed value is lower.
Corrigendum amends the levy formula: instead of applying the amount specified in column (7) outright, the anti-dumping duty shall be the difference between the landed value of the subject goods and the Duty amount specified in column (7), provided the landed value is less than the value indicated in column (7).

Eligibility relaxation for Technical Member appointments permits certain AGMUT All India Service officers with reduced service tenure.
The Government of Delhi permits All India Service (Group 'A') AGMUT Cadre officers serving in the National Capital Territory of Delhi who have completed at least fifteen years of Government service as Group A or equivalent, subject to an overall twenty-five years of service, to be eligible for appointment as Technical Member (State) in State Benches of the Goods and Services Tax Appellate Tribunal; this relaxation is effective for ten years and other qualifying conditions remain applicable.

Extension of export period for broken rice via NCEL allows continued shipments to Senegal and Gambia under foreign trade policy.
Extension of the export period for Broken Rice (ITC (HS) 10064000) through National Cooperative Exports Limited (NCEL) to Senegal and Gambia by amendment to prior notifications, permitting continued exports of the quantities notified theretofore under the Foreign Trade Policy framework.

Summary proceedings allow expedited cancellation or suspension of intermediary registration with written-only response and no personal hearing.
Summary proceedings enable expedited cancellation or suspension of an intermediary's registration upon specified triggers; the competent authority issues a notice of grounds and alleged violations, requires written submissions with documentary evidence within a short timeframe (with a single discretionary extension), and grants no personal hearing. After considering materials and submissions, the authority will promptly pass an order to cancel, suspend or impose other conditions, including protective measures for investor records, redressal, transfer of client assets, continuity of service and liabilities. Orders are communicated to the noticee and relevant market infrastructure and uploaded publicly.

Insider trading scope expanded: relatives and associated persons now included as connected persons with access to UPSI.
The amendment broadens connected person to include anyone associated with a company in the six months prior whose relationships or position reasonably allow access to unpublished price sensitive information, expressly adds firms, partners, employees and household members, defines "relative" to include spouse, parents, siblings, children and their spouses, and clarifies that possession or access to UPSI makes one an "insider" while preserving specified exonerating circumstances and placing initial onus on the person alleging access.

Input tax credit and tax-determination rules under Assam GST were overhauled with new section 74A and targeted waiver provisions.
Assam GST law was amended to revise the Input Service Distributor definition, expand tax and credit provisions, and introduce section 74A for determining tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised from Financial Year 2024-25 onwards. The ordinance also limits sections 73 and 74 to periods up to Financial Year 2023-24, inserts a waiver mechanism under section 128A for specified earlier demands, aligns appeal and penalty provisions with the new regime, and adds Schedule III entries for specified co-insurance and reinsurance services.

Anti-dumping duty on textured tempered glass imports from specified countries provisionally targets dumped prices and injury.
Provisional anti-dumping duty is prescribed on textured tempered coated and uncoated glass imported from China PR and Vietnam after preliminary findings of dumping, increased imports and material injury. The notification lists producer- and country-specific duty amounts in USD per metric ton and provides that the payable rate equals the difference between the landed value and the specified duty amount where landed value is lower. The measure is effective for six months and payable in Indian currency, with exchange rate determined by Government notifications and bill of entry date.

Aadhaar authentication permitted for a mutual fund to enable identity verification under anti money laundering compliance requirements.
Central Government permits Aditya Birla Sun Life Mutual Fund to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money laundering Act, 2002, under the power of sub section (1) of section 11A, on being satisfied that the reporting entity will comply with the privacy and security standards under the Aadhaar Act and after consultation with the Unique Identification Authority and the appropriate regulator.