Reporting frequency shifted from monthly to quarterly for concessional import compliance, with certain time limits extended to one year.
The amendment inserts a definition of quarter and converts multiple compliance and filing obligations under the principal rules from monthly to quarterly. It also extends specified six month time limits in rules 7 and 10 to a one year period. Form IGCR 3 is updated to substitute "MONTHLY" with "QUARTERLY." These changes alter reporting frequency and certain statutory timelines for imports at concessional rates or for specified end use.

Agriculture Infrastructure and Development Cess prescribed for specified imported goods, amending customs notification and clarifying exemptions.
Amends Notification No. 11/2021 Customs to prescribe Agriculture Infrastructure and Development Cess rates for specified imported goods by inserting multiple new Table entries and substituting an entry for precious metal findings; several entries exclude goods already receiving basic customs duty exemption under listed prior notifications, and a consequential entry makes AIDC Nil for imports covered by those listed notifications. The Annexure is expanded with additional referenced notifications. The amendment comes into force on 2 February 2025.

Customs tariff amendment updates duty classifications, exemptions and export-linked compliance requirements for multiple goods.
Amendment to Notification No. 50/2017-Customs revises tariff entries and duty rates, inserts and omits multiple serial entries, updates Lists of medicines and diagnostics, introduces an export-linked ANNEXURE condition permitting a twelve-month (plus up to three-month) export window for goods made from imported inputs, and replaces and adds provisos imposing differing temporal expiry dates for specified serial numbers; the notification takes effect on 2 February 2025.

Customs duty rationalisation: specified tariff items exempted above set duty rates on import, adjusting applicable levy across commodity groups.
Exempts imported goods specified by tariff heading or sub heading from customs duty in excess of the amount calculated at the rate set against each entry in the Table; prescribes capped percentage rates or nil rates for enumerated commodity groups (including metal waste and scrap, PVC flex films, marble, vehicles, electrical goods, furniture, toys and others), with an explanatory definition for PVC flex films and commencement on the 2nd day of February, 2025.

Exemption for crust leather: specified tariff codes now attract nil export duty under amended customs notification.
The notification amends an earlier customs notification by substituting descriptive entries for specified serial numbers covering tanned hides and skins of bovine, equine, sheep, lambs and other animals (excluding E.I. tanned leather), and inserts a new serial entry identifying tariff headings for crust leather, with a nil export duty applicable to those headings; the amendment is enacted under customs authority and comes into force on the stated commencement date.

Additional duty on unblended diesel implementation date extended by amendment, deferring applicability under existing notification.
The notification amends No. 11/2017-Central Excise by substituting the year reference in two provisos-against Sl. No. 3 in the Table (column (3)) after item (ii) and in item (b) of the proviso after the Annexure-thereby extending the implementation year for the additional duty of excise on unblended diesel. The amendment is issued under the Central Excise Act and comes into force on 2nd February, 2025.

Corrigendum to IGST Rate notification corrects enumeration and updates paragraph cross references to accurate citations.
Corrigendum to Notification No. 05/2025 - Integrated Tax (Rate) directs textual corrections: replace the enumeration marker "(ii)" with "(i)", and change three instances of the cross reference "(See para 4(xxxvi))" to "(See para 5(xxxvi))" on the specified pages and lines of the original notification, as published by the Ministry of Finance, Department of Revenue.

Specified premises definition amended to cross reference an earlier notification, altering the rate notification's explanatory term.
The amendment replaces item (c) in the Explanation to Notification No. 17/2017-State Tax (Rate) so that "specified premises" has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-State Tax (Rate) dated 29.06.2017. The change is effected under sub section (5) of section 9 of the Tripura SGST Act and comes into force from the first day of April, 2025.

Exclusion From Rate Notification: body corporates and composition taxpayers removed from specified SGST rate entries.
The State Government amends the rate notification to narrow entry coverage: serial number 4 now applies to "Any person other than a body corporate," and serial number 5AB's column (4) excludes any registered person who has opted for the composition levy, thereby changing eligibility for those tax rate entries under the Tripura State GST framework.

Insurance services exemption: Motor Vehicle Accident Fund services treated as nil-rated under Tripura SGST, with insurer defined for clarity.
Amendment substitutes "transmission and distribution" with transmission or distribution, inserts a new serial providing nil-rated treatment for services of insurance by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, and adds an exemption entry for training partners approved by the National Skill Development Corporation; it omits item (w) from paragraph 2 effective from the first day of April, two thousand twenty-five and adds a definition of "insurer" as per the Insurance Act.

Tariff value fixation for edible oils, brass, areca nut, gold and silver updates customs valuation rules effective February first.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting revised TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified edible oils, brass scrap, areca nut, and specified descriptions of gold and silver, with the amendment effective from 1 February 2025.

Specified premises designation enables hotel suppliers to opt in or out via declaration, determining annual GST classification and compliance.
Amendment revises the definition of specified premises for hotel accommodation by allowing qualification through prior-year high-value supply or by filing prescribed Opt-In declarations for registered suppliers and new registrants, and provides an Opt-Out declaration to rescind that status; each declaration applies for the stated financial year and continues thereafter until changed, must be filed separately for each premises before the jurisdictional GST authority within the prescribed pre-financial-year or post-registration windows.

FORM GSTR-7 filing deadline extended for tax deductors submitting the December return under the Telangana GST TDS framework.
The deadline for furnishing FORM GSTR-7 was extended for registered persons required to deduct tax at source under the Telangana Goods and Services Tax law. The extension applies to the return for December 2024, which could be furnished up to 12 January 2025 under the applicable TDS return framework and procedural rule.

State GST rate change: specified schedule entry increased to a higher rate by notification, effective immediately.
The Finance Department amends Notification No. 8/2018-State Tax (Rate) by substituting the entry in column (4) against S. No. 4 in the TABLE with a higher rate; the amendment is issued on Council recommendation and shall come into force with immediate effect, leaving other provisions of the principal notification intact.

FORM GSTR-6 filing deadline for Input Service Distributors is extended for the specified monthly return period.
The deadline for an Input Service Distributor to furnish FORM GSTR-6 for December 2024 is extended until 15 January 2025. Issued under the Telangana Goods and Services Tax framework, the extension applies to the prescribed monthly return of an Input Service Distributor and is made under the statutory power to extend return-furnishing deadlines on the recommendations of the Council.

State GST amendment adds food inputs to supplies for ICDS schemes, expanding taxable coverage with immediate effect.
The notification amends Notification No. 39/2017 State Tax (Rate) by inserting clause "(c) food inputs for (a) above" after the description of fortified rice kernel (premix) supply for ICDS or similar schemes at S. No. 1, column 3, thereby expanding the supplies covered; the amendment is made under the State GST taxing framework on Council recommendation and is effective immediately.

FORM GSTR-5 filing deadline for non-resident taxable persons is extended for the December 2024 return period.
The time limit for non-resident taxable persons to furnish FORM GSTR-5 for December 2024 is extended until 15 January 2025 under the Telangana Goods and Services Tax Act, 2017 and the applicable return-filing rule.

Tax rate schedule amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition, effective immediately.
The notification inserts Gene Therapy as a new entry in the State Tax (Rate) Schedule and substitutes clause (ii) of the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or label must bear the declarations required by that Act and rules. The amendment is effective immediately.

FORM GSTR-3B filing deadline extended for eligible monthly and quarterly registered persons with principal business in Telangana.
The Telangana State Tax Commissioner, on the Council's recommendations, extends the electronic FORM GSTR-3B filing time limit through the common portal for December 2024 monthly returns and specified October-December 2024 quarterly returns. Registered persons with their principal place of business in Telangana who furnish quarterly returns receive an extended deadline of 24 January 2025. The notification is deemed effective from 10 January 2025.

GST classification: Fortified Rice Kernel added to lower and mid rate schedules; packaging defined for retail pre-packed goods.
The notification adds Fortified Rice Kernel (FRK) to the notified State GST rate schedules by inserting an entry in the lower rate schedule and by including FRK in the mid-rate schedule alongside goods "commonly known as Murki." It also replaces the Explanation to define "pre-packaged and labelled" as retail commodities in packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and whose package or label must bear declarations under that Act; the amendment is effective immediately.