Customs duty reduction on crude vegetable oils and extension of yellow peas import exemption to a later date.
The notification amends earlier customs notifications to substitute duty entries so that the basic customs duty on crude soya bean oil (HS 15071000), crude sunflower oil (HS 15121110), and crude palm oil (HS 15111000) is set at 10%, and to extend the bill of lading cut off for the miscellaneous import exemption for yellow peas (HS 0713 10 10) by replacing the previously prescribed cut off date; the amendments take effect immediately.

Deduction under section 80-IE: schedule amended to add Sikkim, with entries for two undertakings and aggregate deduction.
Corrigendum substitutes Schedule 80-IE to insert a new "ah" entry for Sikkim, adding two undertaking entries for Sikkim each referencing the 30 field of Form 10CCB, and updates the aggregated total deduction for North East undertakings to include these entries, thereby revising the total deduction under the section.

Deductions under section 80-IE: Schedule updated to add Sikkim and specify undertaking entries and total calculation.
Corrigendum inserts a new row for Sikkim into Schedule 80-IE, substituting the existing schedule to list each North-East state with two undertaking entries and indicating Form 10CCB as the undertaking identifier; the schedule also specifies aggregation lines that total deductions for North-East undertakings and the overall deduction under the section.

Refund limitation where mixed-period demands exist bars refund for already discharged tax, and allows partial withdrawal of appeals.
Amendment to Rule 164 provides that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to commencement where a notice under section 128A includes demands partly for the specified period and partly for other periods. It also allows an appellant to inform the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining period and the appeal is deemed withdrawn to that extent for the purposes of subclause (3) of section 128A.

Payment priority in staged resolution plans grants pro rata priority to financial creditors who opposed the plan in each stage.
The amendments permit the committee to invite interim finance providers to attend meetings as non-voting observers and empower the resolution professional, with committee approval, to invite expressions of interest for resolution plans for the corporate debtor as a whole, for sale of one or more assets, or both. A sub-regulation of regulation 36B is omitted. Staged-payment resolution plans must pay financial creditors who did not support the plan at least pro rata and in priority over supporting creditors in each stage. Regulation 39 is amended to require reporting of non-compliant plans and to clarify cross-references to compliant plans.

Foreign contribution compliance: enhanced documentation and project-level financial disclosures required for registration, prior permission and renewal.
Amendments require enhanced documentary annexures across registration, prior permission and renewal: three years of audited financial statements, activity-wise expenditure certificates by a chartered accountant where needed, year-wise activity reports, Proforma "AA" affidavits, publication-related undertakings and certified bank statements after expiry or cancellation; prior-permission must add donor commitment letters, detailed project expense breakups with caps on administrative costs, a chief functionary compliance letter and an undertaking to follow FATF Good Practice Guidelines; reporting and change-intimation forms require project/location-wise asset disclosures, CA certification of receipt and utilisation, authority approvals and governing body resolutions.

Inland container depot designation expands to include Jalna for unloading imported and loading export goods.
The notification amends the Table in the principal customs notification by inserting "Jalna" as an Inland Container Depot in Maharashtra, authorising the unloading of imported goods and the loading of export goods or any class of such goods at that depot, pursuant to powers under the Customs Act.

Removal of port restrictions and mandatory testing restores free export movement for specified leather products under trade policy.
The Central Government rescinds Public Notice 23(RE-2013)/2009-14 and immediately revokes port-specific shipment restrictions on Finished Leather, Wet Blue Leather and EI Tanned Leather, and withdraws mandatory sample drawal, testing and certification requirements for Finished Leather, Wet Blue Leather, Crust Leather and EI Tanned Leather, thereby removing prescribed pre-export testing and port limitations under the Foreign Trade Policy.

Import restriction on cabinet hinges: low value consignments now classified as restricted under revised import policy.
The import policy amendment classifies imports of cabinet hinges under HS codes 83021010, 83021090, 83024200 and 83024900 with a CIF value below a specified per-kilogram threshold as restricted, while other imports under these codes remain free, thereby imposing a value-based condition on eligibility for free import treatment.

Import value-based restriction on roller chains imposed; consignments below specified CIF threshold now subject to restriction.
Imports of roller chains and parts under HS codes 73151100, 73151900 and 73159000 are converted from free to Restricted where consignments have a CIF value below a specified per-kilogram threshold; higher-value consignments remain free. The amendment is effective immediately under powers of the Foreign Trade (Development & Regulation) Act and applicable Foreign Trade Policy provisions.

Foreign Trade Policy amendment updates agency name in Para 4.41(5) to International Gemmological Institute (India) Limited.
The Directorate General of Foreign Trade has, with immediate effect, amended paragraph 4.41(5) of the Foreign Trade Policy, 2023 to replace the listed agency name "International Gemmological Institute (India) Pvt. Ltd." with "International Gemmological Institute (India) Limited," updating the entry at serial number (5) of that paragraph by administrative notification.

Restoration of RoDTEP reinstates export support for Advance Authorisations, SEZs and EOUs under Appendix rates.
Restoration of RoDTEP reinstates export incentive support for goods manufactured under Advance Authorisations, Special Economic Zones, and Export-Oriented Units, effective from 01.06.2025. Applicable rates and newly aligned HS codes are set out in Appendix 4RE and procedural details are available on the DGFT portal under the RODTEP regulations link; Appendix 4RE is referenced as the rate source but has been removed from the DGFT site.

RoDTEP Schedule aligned to Customs Tariff changes; amended rates effective 01.05.2025 (DTA) and 01.06.2025 for exporters.
Amendments align the RoDTEP Schedule (Appendix 4R) with changes to the First Schedule of the Customs Tariff Act, adjusting RoDTEP rates and value caps for specified tariff items and publishing detailed HS codes and revised rates; Annexure A applies to DTA units effective 01.05.2025 and Annexure B to AA/EOU/SEZ units effective 01.06.2025.

Special Court designation under PMLA updates territorial jurisdiction to cover entire local area, altering trial venue scope.
The Central Government amends the principal notification to substitute, for the State of Chhattisgarh, the designated forum as the Court of VI Additional Sessions Judge, Raipur, and the territorial jurisdiction as the entire State of Chhattisgarh, updating the Gazette entry of S.O. 372(E).

Traffic-in-transit route via rail: Raxaul-Birganj railway designated under Treaty of Transit enabling regulated transit operations.
The railway line connecting Raxaul in India and Birganj in Nepal is designated as a traffic-in-transit route by amendment to Notification No. 63/1994-Customs (N.T.), with transit operations to be governed by the Treaty of Transit between India and Nepal dated 1 June 2023.

Customs exemption condition removed for Bangalore Rose Onion, altering notification entry to allow exemption under Customs Act.
Amends Notification No. 55/2022-Customs by substituting the entry in column (5) against Sl. No. 1 with "-", thereby removing the condition for availing the exemption on Bangalore Rose Onion. The change is effected under sub-section (1) of section 25 of the Customs Act, 1962 and references the principal notification and its prior amendment.

Ministerial designation change aligns Central Advisory Board rule with Ministry of Labour and Employment; draft open for public consultation.
The draft substitutes the ministerial reference in rule 3(3)(i) of the Code on Wages (Central Advisory Board) Rules, 2021 with "Minister in Charge, Ministry of Labour and Employment, Government of India", establishes the short title as the Code on Wages (Central Advisory Board Amendment) Rules, 2025 and sets commencement upon publication in the Official Gazette; the draft is published for public consultation with submissions to be made to the identified Ministry official within the prescribed consultation period.

Late fee waiver for delayed GSTR-7 filings: excess daily charges and fees for nil-tax months are relieved.
Registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date shall have the portion of late fee exceeding twenty-five rupees per day waived, with the total amount exceeding one thousand rupees waived, and where state tax deducted is nil for a month the total late fee for that month shall stand waived; the notification takes effect from 1 November 2024.

Category II Alternative Investment Funds may invest primarily in unlisted securities and rated listed debt, including via other AIF units.
The amendment to regulation 17(a) permits Category II Alternative Investment Funds to invest in investee companies or in units of Category I or other Category II AIFs as disclosed in the Placement Memorandum. It explains that Category II AIFs shall invest primarily in unlisted securities and/or listed debt securities rated 'A' or below by a credit rating agency registered with the Board, directly or through units of other AIFs, in the manner specified by the Board.

GST amendment on mixed-period demands clarifies refund limits and appeal intimation for section 128A cases.
The amendment to rule 164 of the Uttar Pradesh Goods and Services Tax Rules, 2017 modifies refund and appeal procedure for cases involving notices, statements, or orders under section 128A. It clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement where the demand is partly for the specified period and partly for another period. It also provides that, in mixed-period demands, the applicant may intimate that the appeal is not being pursued for the covered period, and the appeal is deemed withdrawn only to that extent.