Aadhaar authentication for GST registration now mandatory for most applicants, with enhanced verification and amendment return integration.
The amendment mandates Aadhaar-based authentication (with biometric, photograph and original-document verification at Facilitation Centres) for most GST registrations and introduces an enrolment form for unregistered persons. It inserts FORM GSTR-1A to permit amendment or addition of outward-supply details for the current tax period before filing FORM GSTR-3B, ensures those amendments feed into recipients' auto-drafted ITC statements, revises ISD distribution rules for monthly, pro rata and category-specific credit allocation, and adds/refines refund, appellate and payment adjustment procedures with multiple new and revised GST forms.

Fee charging by research analysts permitted, enabling them to charge clients including accredited investors in Board-specified manner.
Insertion of Regulation 15A authorises Research Analysts to charge fees for providing research services to clients, including accredited investors, in the manner specified by the Board; the amendment is made under the SEBI Act and comes into force on publication in the Official Gazette.

Designation of Special Courts under PMLA expands trial jurisdiction in Kerala to additional district and sessions courts.
The Central Government amends the existing notification to designate additional Special Courts under the Prevention of Money Laundering Act for Kerala, specifying that the Additional District and Sessions Court I, Ernakulam will cover Thiruvananthapuram, Kollam, Pathanamthitta, Alappuzha, Idukki, Kottayam and Ernakulam, and that the Additional Sessions Court (Marad cases), Kozhikode will cover Thrissur, Palakkad, Malappuram, Kozhikode, Wayanad, Kannur and Kasaragod for trial of offences punishable under the Act.

Withdrawal of delegated powers removes officers' authority to administer Section 78 functions under Assam GST, effective administratively.
The Order withdraws the delegated authority of the Joint Commissioner (proviso to Section 78), Deputy Commissioner (Section 78) and Assistant Commissioner (Section 78) to administer functions under Section 78 of the Assam GST Act, superseding the earlier office order and operating with effect from 7th June, 2024.

Export permit for non-basmati white rice authorises shipments to Malaysia via NCEL under foreign trade policy provisions.
The Central Government permits export of 2,00,000 MTS of Non-Basmati White Rice under ITC(HS) code 10063090 to Malaysia through National Cooperative Exports Limited (NCEL), under powers conferred by the Foreign Trade (Development & Regulation) Act, 1992 and relevant provisions of the Foreign Trade Policy 2023 and Notification 20/2023.

Swap of equity instruments permitted between residents and non-residents subject to government rules, RBI regulations and required approvals.
The rules align the definition of control with the Companies Act and LLPs, define startup company by DPIIT identification, mandate prior Government approval wherever applicable for transfers, and allow swaps of equity instruments and equity capital between residents and non-residents subject to Central Government rules, RBI regulations and prior Government approval. The amendments exclude certain NRI/OCI owned Indian-entity investments on a non-repatriation basis from indirect foreign investment calculations, add White Label ATM Operations under automatic entry with conditions, clarify FPI investor group treatment, and permit startup equity issuances subject to sectoral caps and conditions.

Adjudication process for geographical indications establishes electronic complaint, inquiry, and appeal procedures with timeframes and penalties.
The rules provide an electronic procedure for complaints, inquiries and appeals under the Geographical Indications Act: any person may file an electronic complaint; the adjudicating officer must issue an electronic show cause notice specifying the alleged contravention, allow a minimum response period, require appearance if inquiry is warranted, permit counter statements and evidence in prescribed forms, compel witness attendance, and may proceed in absence of a respondent. Orders must be reasoned, dated and signed, supplied free to parties, and proceedings completed ordinarily within three months; appeals may be filed electronically and disposed of with a reasoned order.

Export prohibition on de-oiled rice bran: temporary ban on exports under specified HS codes impacting trade compliance.
Amendment changes export status of De-Oiled Rice Bran from 'Free' to 'Prohibited' under Export Policy conditions in Chapter 23 of Schedule-II, covering bran, residues and oil-cake classifications; exporters must comply with the revised restriction for the specified temporary prohibition period.

Special Additional Excise Duty reduction on petroleum crude enacted, altering per tonne levy and taking effect imminently.
The notification amends Notification No. 18/2022 Central Excise by substituting the entry for the per tonne levy against the relevant serial number, thereby reducing the Special Additional Excise Duty on production of petroleum crude; the Central Government exercises statutory powers under the Central Excise Act and the Finance Act and specifies the amendment's date of coming into force.

Tariff value fixation of specified import goods updated, affecting customs valuation and entry treatment from mid-August.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs notification to fix tariff values in US dollars for specified edible oils, brass scrap, areca nut, and certain forms of gold and silver, prescribing the valuation bases for customs purposes under section 14(2) of the Customs Act, 1962, and specifying the commencement date for the amendments.

Input tax credit limitation: credit disallowed for excess state tax where the supplier charges a higher rate in same line of business.
Where a supplier of an input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on that input service in excess of the tax paid or payable at the rate of 2.5% shall not be taken; illustrative examples show the recipient may claim input tax credit only to the extent of tax attributable to the 2.5% rate on the value of the input service. The notification also substitutes specified licensing wording, omits a sub item, and deletes certain Annexure classification entries.

Effective Date Amendment shifts commencement to mid May while maintaining retrospective application under GST notification provision.
Amendment substitutes the commencement date in para 4 of Notification No. 04/2024 State Tax with a later calendar date while declaring that the notification shall be deemed effective from the earlier calendar date stated in the original notification, thereby maintaining retrospective application.

GST exemption for specified railway services and long-term low-value accommodation introduced with retroactive effect under state rate notification.
The amendment adds Chapter 99 entries exempting specified Railway services and certain SPV infrastructure-use and maintenance services from State GST with a Nil rate. It revises serial number 12 by removing a heading reference, renumbering and adding an exclusion for student residences and hostel/PG-type accommodation, and inserts serial 12A under Heading 9963 to exempt low-value accommodation supplied for a minimum continuous ninety-day period at a Nil state tax rate. The changes are effective from 15 July, 2024.

Pre-packaged and labelled classification narrowed: larger packaged agricultural produce excluded from pre-packaged scope, altering GST treatment.
A proviso amends Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing more than 25 kilogram or 25 litre shall not be considered as a supply within the expression "pre-packaged and labelled"; the amendment is effective from 15th July, 2024.

GST rate amendments revise tariff classifications and exclude large-pack agricultural produce from pre-packaged labelling rules.
Amendments modify State GST rate schedules by inserting specified tariff entries for cartons, certain milk cans and solar cookers into the lower rate schedule, substituting and qualifying entries in the higher rate schedule to exclude those items, and adjusting related classificatory language; additionally, a proviso clarifies that agricultural farm produce packaged in quantities exceeding 25 kilogram or 25 litre is not to be treated as 'pre-packaged and labelled', effective from 15 July 2024.

Appointment of Authority members updates ex officio and nominated posts, amending earlier notification to designate chairperson and members.
The Central Government amends the principal Gazette notification to appoint the Secretary, Ministry of Corporate Affairs as Chairperson ex officio and the Executive Director of the Reserve Bank as an ex officio Member, and substitutes specified member entries by naming the individuals appointed as Members; these appointments are made under the Companies Act and the IEPF Authority Rules and take effect from the date each assumes office.

Aadhaar authentication permission granted to specified reporting entities for PMLA compliance after privacy and security satisfaction.
Permission is granted to specified reporting entities to perform Aadhaar authentication for Prevention of Money laundering Act purposes after the Central Government, exercising statutory powers and following consultation with the Unique Identification Authority and the appropriate regulator, found that those entities meet the required privacy and security standards under the Aadhaar framework.

Commencement of PMLA amendments appointed under Jan Vishwas Act for bringing specified amendments into force.
The Central Government appoints the thirteenth day of August, two thousand twenty-four as the date on which the amendments to the Prevention of Money-laundering Act, 2002 specified in column (5) against serial number 34 of the Schedule to the Jan Vishwas (Amendment of Provisions) Act, 2023 shall come into force, effected under the power conferred by sub-section (2) of section 1 of the Jan Vishwas (Amendment of Provisions) Act, 2023 by formal notification.

Show-cause reply deadline extended: regulatory timeframe now sixty days from the due date for receipt of reply.
The amendment substitutes the timeline in regulation language so that the period now runs as "sixty days from the due date for receipt of reply to the show-cause notice" in place of "thirty-five days of the date of the issuance of the show-cause notice", and it comes into force upon publication in the Official Gazette.

Verification of default records tightened: information utilities must verify debtor proof and authenticate undisputed amounts while marking disputes.
Amendments standardize certain timelines to seven days, limit Form C submissions to scheduled banks and other specified creditors, require verification of debtor contact and documentary proof before issuing Form D, and direct information utilities to authenticate undisputed amounts while marking verified disputed portions as disputed for scheduled banks.