Anti-dumping duty on imported easy-open tinplate ends to address dumped imports and protect the domestic industry.
Imposition of anti-dumping duty on easy open ends of tin plate, including electrolytic tin plate (ETP), of specified diameters originating in or exported from China PR and imported into India, following designated authority findings of dumping and material injury; product scope, exclusions, tariff classification, unit-based duty payable in Indian currency for a prescribed period, and the prescribed rule for determination of rate of exchange tied to bill of entry presentation are specified.

Alloy steel chisels and hydraulic rock breakers now face producer-specific anti-dumping duties with defined scope and assembly coverage.
Anti-dumping duties apply to alloy steel chisels and hydraulic rock breakers under headings 84314930 and 84314990 originating in or exported from China PR and Korea RP, with producer- and origin-specific percentage rates of duty on CIF value in USD; specified assemblies/sub-assemblies of hydraulic rock breakers listed in Table D1 are covered, duties apply to chisels imported with breakers under chisel rates only, and the measures are effective for five years with exchange rate and CIF valuation rules as per the Customs Act.

Antidumping duty on Sodium Cyanide imposed to counter dumped imports and address material injury to domestic industry.
Imposition of an anti-dumping duty on Sodium Cyanide under tariff heading 2837 follows designated authority findings that exports from China PR, the European Union, Japan and Korea RP have been dumped and caused material injury to the domestic industry; specific duty rates are prescribed by country of origin, export and producer, and duties will be levied in Indian currency for five years from publication, with the applicable exchange rate determined by separate Government notifications and the bill of entry presentation date.

FPI contribution limits restrict individual and NRI/OCI stakes, mandate remittance routing and control safeguards.
Regulation 4(c) now requires that a single NRI/OCI/resident Indian individual contribute less than twenty-five percent of an applicant's corpus, with aggregate contributions of NRIs, OCIs and resident Indian individuals capped below fifty percent; resident Indian individual contributions must be made through the RBI's Liberalised Remittance Scheme into global funds with Indian exposure under fifty percent; such persons must not control the applicant; the Board may specify further conditions. Provisos exempt IFSC-regulated applicants subject to Board conditions and preserve existing Board exemptions as of notification.

Notified commodities list expands regulated commodity derivatives, specifying goods and categories for SCRA compliance in markets.
Central Government, in consultation with the Securities and Exchange Board of India, notifies a Schedule of goods as notified commodities for clause (bc) of section 2 of the Securities Contracts (Regulation) Act, 1956, superseding prior notifications; categories include cereals and pulses, oilseeds and oils, spices, fruits and vegetables, metals and precious metals, gems, forestry products, fibres, energy, chemicals, construction materials, sweeteners, plantation crops, dairy and poultry, dry fruits, and specified activities and events such as freight and weather.

Retrospective amendment adds an effective date to a State Tax notification, deemed operative from July 31, 2023.
The amendment inserts the words "with effect from 1st day of January 2024" into Notification No. 30/2023 State Tax immediately after the phrase "hereby notifies the following special procedure to be followed" and declares that this insertion shall be deemed to have been effective from 31st July 2023, effectuating both a specified commencement date and a retrospective deeming of that commencement.

Trading plan parameters expanded: mandatory trade details and optional price limits, with swift compliance officer approval and Audit Committee review.
Trading plans must specify for each trade either the value or number of securities, the nature of the trade, and either a specific date or a time period not exceeding five consecutive trading days; an optional price limit may be set within a prescribed range relative to the prior closing price, may be adjusted for corporate actions with compliance officer approval and disclosed to exchanges, and trades must be executed only within any set price limit. Non-implementation must be reported to the compliance officer, reviewed by the Audit Committee, and notified to exchanges; the compliance officer must approve or reject plans within two trading days and notify approved plans to exchanges on the day of approval.

Electronic filing requirement for specified income-tax forms mandated with prescribed verification under applicable rule provisions.
Specified Forms listed in Appendix-II to the Income-tax Rules, 1962 shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131, encompassing applications for notification of affordable housing projects and semiconductor wafer fabrication units as specified businesses, applications for pre-filing meetings, opting for Safe Harbour for specified domestic transactions, and applications for approvals related to public-issue investment exemptions.

Amendment of commencement date substitutes April reference with mid May while notification remains effective from April.
The notification, issued under the authority of section 148 of the Bihar Goods and Services Tax Act, 2017 on the Council's recommendation, substitutes the words "1st day of April, 2024" in paragraph 4 of the earlier notification with "15th day of May, 2024" and declares the notification to come into force from the 1st day of April, 2024, thereby amending only the specified date while maintaining the April commencement provision.

Extension of GSTR-1 filing deadline permits eligible registered persons additional time to submit March returns by the revised deadline.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the main filing provision (excluding those covered by the proviso) for the March 2024 tax period until the twelfth day of April, 2024. The Commissioner, invoking statutory powers and acting on the Council's recommendation, amends Notification No. S.O. 206 of 23 December 2020 and deems the amendment effective from the eleventh day of April, 2024.

Reconditioning and repair permits: exports must match imports one to one; limited non hazardous metal wastes may be sold domestically.
The amendment permits reconditioning, repair and re engineering in SEZs only if exports correlate one to one with imports and all processed products are exported; it allows one time domestic sale of non hazardous metallic, non dispersible metal and metal alloy wastes (free of contaminants listed against Basel entry B1010) on payment of customs duty, treated as import, to actual users or traders authorized for actual users, subject to verification of Schedule VIII documents by Customs.

Rate of exchange determination sets new conversion rates for import and export goods under the Customs Act.
The Central Board of Indirect Taxes and Customs, under Section 14 of the Customs Act, determines official rates of exchange for specified foreign currencies into Indian rupees, superseding a prior notification except as to past actions, and prescribes the rates listed in Schedule I (unit rates with separate import and export columns) and Schedule II (rates per 100 units) as the operative conversion rates for customs valuation and related procedures.

FORM GSTR-1 filing deadline for March 2024 outward supplies was extended for eligible regular return filers.
FORM GSTR-1 filing deadline for registered persons furnishing returns under the regular return mechanism for the March 2024 tax period was extended until 12 April 2024. The extension excludes persons required to furnish returns under the specified proviso to that mechanism. The amendment inserts an additional proviso in the earlier notification and is deemed effective from 11 April 2024.

Appointment of Common Adjudicating Authority to finalise provisional assessment and adjudicate specified customs show cause notices.
The Central Board of Indirect Taxes and Customs, under sections 3, 4(1) and 5(1)/5(1A) of the Customs Act, 1962, appoints specified officers to exercise the powers and discharge the duties of the named adjudicating authorities for adjudication of two show cause notices issued to M/s Cognex Sensors India Pvt. Ltd., thereby providing a common adjudication arrangement to finalise provisional assessment proceedings.

Export permit: Non-Basmati White Rice allowed to Malawi and Zimbabwe through NCEL under FTP provisions.
The Central Government authorises export of Non-Basmati White Rice (HS code 10063090) to the listed countries through a designated cooperative exporter, granted under powers of the Foreign Trade (Development & Regulation) Act and provisions of the Foreign Trade Policy, thereby notifying and operationalising allocation of consignments via the prescribed administrative channel.

Notification reference correction: substitute corrected notification number in a state GST departmental notification.
Corrigendum dated 14 June 2024 amends Notification No. S.O. 15/P.A.5/2017/S.148/2024 (14 February 2024, Punjab Government Gazette) by directing that the wording "FOR "notification number ................... namely:-"" be read as "Notification No. S.O. 13/P.A.5/2017/S.23/2024, dated the 14th February, 2024, namely:-" as authorised by the Additional Chief Secretary-cum-Financial Commissioner (Taxation).

Tariff value fixation sets prescribed import valuation benchmarks for selected edible oils, metals, scrap, and areca nut under customs rules.
The Central Board of Indirect Taxes & Customs, invoking section 14(2) of the Customs Act, replaces TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to prescribe tariff values in USD for specified imported goods-including edible oils, brass scrap, areca nut, gold and silver-detailing tariff items, descriptions, valuation units and amounts for import valuation, and provides that the amendment takes effect from the date stated in the notification.

Special additional excise duty on petroleum crude reduced by substitution of the tariff entry, effective shortly after notification.
Amendment substitutes the entry in column (4) of the Table against S. No. 1 in Notification No. 18/2022 Central Excise to alter the Special Additional Excise Duty on production of petroleum crude, as issued under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, with the substitution taking effect on the stated commencement date and noting prior amendments to the principal notification.

Appellate jurisdiction under Rule 109A: departmental appeals remapped to designated appellate authorities with immediate effect.
The Commissioner specifies appellate authority jurisdiction: appeals from Deputy Commissioner decisions go to Additional Commissioners designated for the respective districtal divisions (one for north, one for south); appeals from State Tax Officer or Assistant State Tax Officer decisions go to the Deputy Commissioner in-charge of Appeals for the entire state. The order supersedes the earlier notification and takes immediate effect, with savings for past actions.

Tax rate amendment clarifies eligible government bodies for benefit inclusion and fixes retrospective commencement.
Amendment substitutes the entry at S.No. 6, column 4 of Notification No. 4/2017-State Tax (Rate) with the following: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, and declares the substitution effective from the 20th day of October, 2023.