Tariff value fixation updated for edible oils, metals and areca nut, affecting customs valuation and import assessment.
Amendment substitutes new TABLE 1, TABLE 2 and TABLE 3 in the principal customs notification under sub section (2) of section 14 of the Customs Act, 1962, fixing tariff values (in US dollars) for specified edible oils, brass scrap, areca nut and for defined forms of gold and silver for use in customs valuation; explanatory notes delimit included and excluded forms and the notification takes effect from the stated effective date.

Common Adjudicating Authority appointed to finalise provisional customs assessment and centralise adjudication for M/s Bando India.
Appointment under the Customs Act, 1962 of a Common Adjudicating Authority to finalize provisional assessment and centralise adjudication of specified show cause notices issued to M/s Bando (India) Pvt. Ltd.; the notification names the notices, the original adjudicating authorities, and the officer appointed to exercise their powers and duties for those proceedings.

Exemption of specified income for Greater Noida Industrial Development Authority subject to continued statutory eligibility and conditions.
Notification grants exemption for specified income to the Greater Noida Industrial Development Authority under the relevant clause of section 10 of the Income-tax Act, identifying the Authority as constituted under the U.P. Industrial Area Development Act, 1976. The exemption is effective from the assessment year 2024-25, conditional on the Authority continuing to be so constituted and retaining one or more of the purposes specified in the relevant provision of section 10.

Companies filing XBRL must also attach signed, section 134 authenticated PDF financial statements to eForm AOC 4 XBRL.
The Amendment Rules insert sub rule (1A) to require companies that file financial statements under rule 3(1) to attach a PDF copy of the signed financial statements duly authenticated as specified in section 134 (including Board's report, auditors' report and other documents) in eForm AOC 4 XBRL, and substitute Annexure I to provide the detailed Form No. AOC 4 XBRL fields, attachment items, and certification and digital signing requirements; effective 14 July 2025.

Anti-dumping duty on Vitamin-A Palmitate imports to address dumping and material injury to the domestic industry.
Imposition of anti dumping duty on Vitamin A Palmitate imports from China PR, the European Union and Switzerland under section 9A of the Customs Tariff Act; designated authority found dumping, material injury and price undercutting. The notification specifies covered tariff items and product strengths (1.7 MIU/Gm and 1.0 MIU/Gm), excludes 1.6 MIU/Gm for animal consumption, sets differentiated per kilogram duty rates by producer and export origin in USD, and prescribes a five year levy period with conversion to Indian currency at notified exchange rates on bill of entry date.

Anti-dumping duty imposed on imports of insoluble sulphur to counter dumped imports and protect domestic industry.
Imposition of anti-dumping duty on imports of insoluble sulphur from China PR and Japan follows findings that exports were made below normal value, caused material injury to the domestic industry, and are causally linked to that injury. The Central Government prescribes specified US dollar-per-metric-tonne duty rates for defined origin/export/producer combinations (including a producer-specific rate for Shikoku Chemicals Corporation), leviable for five years from publication, payable in Indian currency and calculated using the notified exchange rate with the bill-of-entry date as the relevant date.

De-notification of SEZ land reduces SEZ area and frees listed parcels for use in the Domestic Tariff Area.
Central Government de-notifies 282.7351 hectares from the Tata Steel Special Economic Zone at Gopalpur, Odisha, under the statutory proviso and rule, resulting in a revised SEZ area of 305.9163 hectares; the de-notified parcels are listed by survey and plot particulars and are to be utilised for new industrial units in the Domestic Tariff Area following State approval and the Development Commissioner's recommendation.

Temporary identification number powers extend to specified State Tax Commissioners, subject to a condition for cases under consideration.
Delegation of powers under the Rajasthan Goods and Services Tax framework is amended retrospectively from 3 March 2025. Joint, Deputy and Assistant Commissioners of State Tax are authorised to grant temporary identification numbers under Rule 16A. A further condition restricts the relevant delegated power in cases under consideration to matters passed by an officer other than the officer exercising that power.

Commencement of Delhi GST Amendment provisions: Act brought into force from 1 October 2023 by government notification.
The Government of the National Capital Territory of Delhi, exercising the commencement power in the Delhi Goods and Services Tax (Amendment) Act, 2024, by Finance Department notification appoints 1 October 2023 as the date on which the provisions of the Amendment Act shall come into force.

Value of supply in online gaming and casino defined as total amounts paid or deposited, refunds not deductible.
Value of supply for online gaming and casino actionable claims is the total amount paid or payable to or deposited with the supplier by or on behalf of the player, including money's worth and virtual digital assets; refunds or amounts returned by the supplier are not deductible. For casinos, this covers purchase of tokens, chips, coins or tickets or participation where such instruments are not required. Amounts won and retained for further play without withdrawal are not considered new payments for valuation purposes.

Track and trace mechanism for specified goods mandates unique identification, recordkeeping and attracts enhanced penalties.
The Act amends the Tamil Nadu GST framework to expand definitions, introduce a unique identification marking, and establish a statutory track and trace mechanism. It prescribes affixation of unique markings, electronic storage and access of marking data, recordkeeping and disclosure obligations for persons handling specified goods, and payment obligations for the system. The amendments also tighten treatment of input tax credit and credit notes, revise filing and statement requirements, impose appeal pre deposit conditions for certain penalty orders, and add penalties for non compliance with track and trace.

Extension of filing deadline for FORM GSTR-8: December 2024 returns may be filed by January 12, 2025.
The Commissioner, under the proviso to sub section (4) of section 52 read with section 168 of the Delhi GST Act, 2017, extends the time for furnishing the statement of outward supplies effected through an e commerce operator in FORM GSTR-8 for December 2024 until 12 January 2025, pursuant to sub section (4) of section 52 and rule 67 of the Delhi GST Rules, 2017.

Return filing extension: FORM GSTR-7 deadline for TDS-registered persons for December moved to January twelfth.
The Commissioner, under powers conferred by the Delhi GST Act and rules and on Council recommendation, has extended the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of December, 2024, until the 12th day of January, 2025, thereby modifying the statutory filing deadline for that return.

Extension of filing deadline for GSTR-6 returns for Input Service Distributors; due date moved for December period.
The Commissioner, on the Council's recommendation and under powers conferred by the Delhi Goods and Services Tax framework, has extended the time for furnishing FORM GSTR-6 by Input Service Distributors for the month of December 2024; the administrative notification revises the filing cut-off under the return obligation and is issued by the Department of Trade and Taxes, Policy and Research Branch.

Return filing deadline extension: non-resident taxable persons' GSTR-5 for December extended to mid-January under GST provisions.
The Commissioner, exercising powers under the GST statutory framework, has extended the time limit for furnishing FORM GSTR-5 for the month of December until the fifteenth day of January, pursuant to the provisions governing return filing and the applicable GST rules, providing procedural relief for non-resident taxable persons.

GSTR-3B filing extension: December month and quarterly returns allowed with staggered January deadlines for registrants.
Extension of time to furnish FORM GSTR-3B electronically: the monthly return for December 2024 is extended until the twenty second day of January 2025. The quarterly return for October-December 2024 is extended for two classes of registered persons by principal place of business: group one listed States/UTs to the twenty fourth day of January 2025, and group two listed States/UTs to the twenty sixth day of January 2025.

Refund eligibility under GST rules is clarified for mixed-period demands, with partial appeal withdrawal and no double refund.
The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025 retrospectively amend rule 164 of the Uttarakhand Goods and Services Tax Rules, 2017 from 27 March 2025. The amendment limits the refund-linked payment requirement to tax related to the period covered by the relevant notice, statement or order, and inserts an Explanation denying refund where tax, interest and penalty for the entire period had already been discharged before commencement in mixed-period cases under section 128A.

SEZ land use and valuation rules: reduced area threshold for semiconductor zones and inclusion of free supplies in forex calculations.
Amendments reduce the contiguous land area requirement for exclusively semiconductor/electronic component SEZs and list covered component sub assemblies; permit the Board to relax encumbrance free area conditions where land is mortgaged or leased to government agencies with reasons recorded; substitute discretionary language for certain export/transfer obligations and clarify permitted transfers to Customs Bonded Warehouses, Domestic Tariff Area on duty payment, or Free Trade and Warehousing Zone Units; require inclusion of goods received and goods supplied free of cost in Net Foreign Exchange calculations for semiconductor manufacturing services using customs valuation rules; and modify an Annexure II land area entry.

Information sharing for beneficiary identification: Secretary to Maharashtra Women and Child Development authorised to receive income tax data.
Notification under section 138(1)(a)(ii) designates the Secretary to the Government of Maharashtra, Women and Child Development, as the authorised recipient of income tax payer information for the sole purpose of identifying eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana, thereby operationalising the statutory information sharing mechanism.

Valuation of related-party corporate guarantees now prescribed as minimum basis, altering taxable value determination for guarantee services.
The Amendment inserts a deeming rule fixing the taxable value of services where a supplier provides a corporate guarantee to a related person at a prescribed minimum of the guarantee amount or the actual consideration, whichever is higher; it also substitutes and revises multiple GST forms, modifies certain procedural language from "order" to "intimation", and adds a one year expiry safeguard for specified orders.