Customs duty increase on precious metal imports and spent catalyst entries under the amended notification framework.
The customs notification amends the existing exemption framework by increasing the applicable rate of customs duty from 5% to 10% for specified entries in Table I relating to gold, silver, platinum, precious metal goods, and related articles. It also inserts a new entry for spent catalyst or ash containing precious metals at 10%, subject to a sunset provision that limits its effect after 31 March 2027. The amendment further substitutes the entry for other goods under the relevant precious metal tariff headings so that, except for the newly inserted spent catalyst or ash category, those goods attract customs duty at 10%. The notification takes effect from 13 May 2026 and operates as a further amendment to the principal customs notification governing these specified imports.

Scientific research approval granted for tax purposes under section 35, covering five assessment years.
Scientific research approval is accorded to M/s Shree Hari Arogyam Foundation under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules, 1962. The approval is granted for the purpose of scientific research and is applicable for five assessment years from AY 2026-27 to AY 2030-31.

Customs notification amendment expands authorised cargo handling by adding Village Namli, Ratlam for import unloading and export loading.
The customs notification was amended to insert Village Namli, Ratlam, Madhya Pradesh, as an additional authorised place for unloading imported goods and loading export goods, including any class of such goods. The change adds a new entry to the table of notified places under the principal customs notification and extends cargo-handling authorisation to the specified location.

GST return filing extension extends the GSTR-3B due date for March 2026 for registered persons.
The due date for furnishing the return in FORM GSTR-3B for March 2026 is extended till 21 April 2026 for registered persons required to file returns under section 39(1) read with rule 61(1)(i) of the Maharashtra Goods and Services Tax Rules, 2017. The extension is issued under section 39(6) on the recommendation of the GST Council and takes effect from 20 April 2026.

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

Retrenchment notice authority is territorially allocated to specified labour officers across India under the Industrial Relations Code.
The Central Government specifies designated labour officers as the authority for the issue of notice of retrenchment under clause (c) of section 70 of the Industrial Relations Code, 2020. The notification assigns territorial jurisdiction to the Chief Labour Commissioner (Central), Additional Chief Labour Commissioner (Central), and Deputy Chief Labour Commissioners (Central) across India, with region-wise allocations covering States, Union territories, districts, exclusions, and special territorial carve-outs for retrenchment notice issuance.

Compounding officer powers under social security law extended to specified insurance corporation officers for covered establishments.
The Central Government authorises specified Employees' State Insurance Corporation officers to exercise the powers of compounding officer under the Code on Social Security, 2020 read with the Social Security (Central) Rules, 2026. The authorisation applies from the date of publication in the Official Gazette and extends to all establishments covered by the provisions relating to Chapter IV.

Prosecution initiation authority under social security law assigned to designated officers within their territorial and functional jurisdictions.
Initiation of prosecution proceedings under the Code on Social Security, 2020 is regulated by notification of designated officers appointed under section 24(7). The Insurance Commissioner, Additional Commissioner, Regional Director Grade 'A'/Director, Regional Director Grade 'B'/Joint Director, Deputy Director and Assistant Director are notified for the purposes of section 137 within their respective territorial and functional jurisdictions.

Prosecution sanction powers under social security law extend to specified officers for offences under the Code and related rules.
The Central Government authorises specified officers of the Corporation to institute prosecution or accord sanction for prosecution under the Code on Social Security, 2020. The authorisation covers offences relating to Chapter IV and the rules, regulations or schemes made or framed thereunder, as well as offences relating to other provisions of the Code and the corresponding rules, regulations or schemes.

Delegation of legal representation powers enables designated Corporation officers to institute and defend proceedings for the Corporation.
Authority is conferred on specified officers of the Employees' State Insurance Corporation to institute suits and other legal proceedings in the name of the Corporation and to defend proceedings brought against it, wherever such proceedings are before courts, tribunals or other authorities specified under the Code on Social Security, 2020. The delegation operates for proceedings necessary in the interest of the Corporation and applies to both institution and defence of legal proceedings.

Recovery of damages powers delegated to specified employees' state insurance officers within assigned jurisdiction under the social security code.
Power is delegated under section 128 of the Code on Social Security, 2020 to specified officers of the Employees' State Insurance Corporation to exercise powers and perform functions relating to recovery of damages under Chapter IV of the Code within their assigned jurisdiction. The authorised officers must act in accordance with the Code and the rules and regulations made thereunder.

Simple interest on overdue social security dues fixed at twelve per cent per annum until actual payment.
Simple interest is specified for overdue contributions and other amounts payable under the Code on Social Security, 2020. An employer is liable to pay simple interest at twelve per cent per annum on any amount due under the Code from the date it becomes due until actual payment.

Inspector-cum-Facilitators appointed for social security inspections under the Code on Social Security, 2020.
The Central Government appoints specified officers as Inspector-cum-Facilitators under section 122 of the Code on Social Security, 2020 for Chapter IV and related provisions of the Code. The appointed officers are authorised to discharge duties under the Code and exercise powers under sub-section (6) in accordance with the inspection scheme referred to in sub-section (2) of that section. The notification lists the categories of officers covered by the appointment.

Medical treatment access scheme extends hospital facilities to registered beneficiaries outside the Employees' State Insurance Scheme framework.
Medical treatment and attendance are extended under the Other Beneficiaries and Members of Their Families Medical Facilities Scheme, 2026 to beneficiaries and their family members registered under any Central Government scheme other than the Employees' State Insurance Scheme. Registration requires a prescribed form and identity card, and entitled persons may access under-utilised Employees' State Insurance Hospitals. User charges notified by the Corporation, in consultation with the Central Government, are deemed contribution forming part of the Employees' State Insurance Fund.

Authentication of Employees' State Insurance Corporation orders assigned to designated officers under the social security code.
The Central Government has notified the officers authorised to authenticate orders and decisions of the Employees' State Insurance Corporation under the Code on Social Security, 2020. Authentication may be made by the Director General or other authorised officers of the Corporation, including the Insurance Commissioner, Additional Commissioner, Regional Director Grade 'A'/Director, Regional Director Grade 'B'/Joint Director, and Deputy Director. The notification establishes the authority structure for authentication within the Code.

Recovery Officer jurisdiction assigned to ESIC officers across multiple states and union territories under social security law.
The Central Government authorises specified Deputy Directors and Assistant Directors of the Employees' State Insurance Corporation to exercise the powers of Recovery Officer under Chapter IV of the Code on Social Security, 2020, for establishments covered by that Chapter and for the Code's provisions relating to it. The notification assigns territorial jurisdiction to named regional and sub-regional offices across the States and Union territories listed in the Table, with each designated office empowered from the date of publication in the Official Gazette within the specified area.

Recognised medical practitioners under social security law include registered allopathic, ayurveda, and homoeopathy professionals.
Recognised medical practitioners are notified for the purposes of Chapter IV of the Social Security Code, 2020 and the related provisions of the Code. The notification includes persons with a recognised medical qualification registered with the National Medical Commission or a State Medical Council, as well as registered practitioners under the Indian System of Medicine and Homoeopathy regulatory bodies.

Wage ceiling and employee membership continue for the full contribution period despite a later wage increase.
The Central Government specifies that where an employee's wages exceed the notified wage ceiling after, and not before, the start of a contribution period, the employee continues to remain an employee for the rest of that contribution period for purposes of becoming a member under Chapter IV. The rule links employee status to the commencement of the contribution period and preserves membership eligibility during that period despite a later wage increase.

Authorised Officer powers under social security code extended to specified ESIC officers for insurance administration.
The Central Government authorises specified Employees' State Insurance Corporation officers to exercise the powers of Authorised Officer under Chapter IV of the Code on Social Security, 2020, with effect from publication in the Official Gazette. The authorised officers include the Insurance Commissioner and designated senior officers posted in Employees' State Insurance Corporation Regional or Sub-Regional Offices, namely Additional Commissioner, Regional Director Grade A, Director, Regional Director Grade B, Joint Director, and Deputy Director.

Notification correction clarifies the GST reference number by replacing the mistaken citation in the published record.
Corrects a prior Government of India notification by substituting the numbers and figures "18/2024" with "02/2026" in the cited Gazette publication. The corrigendum is a textual amendment to the earlier notification and is confined to the correction of the reference number in the published record.