GST return and credit framework updated with amended outward-supply reporting, refund procedures, and tribunal filing rules.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise registration, return-filing, input tax credit, refund, and dispute-resolution procedures, largely by integrating FORM GSTR-1A and updating associated forms and statements. The changes require additional verification for certain Aadhaar-not-verified registration applications through facilitation centres, expand rule-based references to amended outward-supply details in FORM GSTR-1A, and align compliance consequences under the cancellation and return provisions with the revised reporting framework. The rules substantially restructure the Input Service Distributor mechanism, update refund and interest provisions, and replace appeal, recovery, and enrolment forms to reflect the revised GST filing architecture.

GST exemption for Indian Railways services and long-term accommodation services under the amended Uttarakhand rate notification.
The amendment inserts nil-rate entries for specified Indian Railways services, including platform tickets, retiring rooms, cloak rooms, battery-operated cars, inter-zone railway services, and certain SPV-related infrastructure and maintenance services. It also revises the accommodation-services entry by excluding student residences and hostel, camp, paying guest and similar accommodation, while adding a new nil-rate entry for accommodation services up to twenty thousand rupees per person per month supplied for at least ninety continuous days. The notification is given retrospective effect from 15 July 2024.

Pre-packaged and labelled supply clarified for agricultural farm produce in larger packages under the GST exemption framework.
Amendment to the Uttarakhand GST exemption notification inserts a proviso clarifying that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and the rules made thereunder. The change is made under the State GST law and is deemed effective from 15 July 2024.

GST rate amendments revise schedules for cartons, milk cans, solar cookers, and package labeling treatment of farm produce.
The Uttarakhand GST notification amends Schedule entries for cartons, boxes and cases of paper board, milk cans of iron, steel or aluminium, solar cookers, and parts of brooders. It also revises higher-rate entries for paper goods, containers, utensils, and domestic-purpose items, including an exclusion for solar cookers. A proviso states that agricultural farm produce supplied in packages of more than 25 kilogram or 25 litre is not to be treated as "pre-packaged and labelled" despite the Legal Metrology Act, 2009. The amendments take effect from 15 July 2024.

Anti-dumping duty calculation now based on difference between landed value and specified duty amount when landed value is lower.
Corrigendum amends the levy formula: instead of applying the amount specified in column (7) outright, the anti-dumping duty shall be the difference between the landed value of the subject goods and the Duty amount specified in column (7), provided the landed value is less than the value indicated in column (7).

Eligibility relaxation for Technical Member appointments permits certain AGMUT All India Service officers with reduced service tenure.
The Government of Delhi permits All India Service (Group 'A') AGMUT Cadre officers serving in the National Capital Territory of Delhi who have completed at least fifteen years of Government service as Group A or equivalent, subject to an overall twenty-five years of service, to be eligible for appointment as Technical Member (State) in State Benches of the Goods and Services Tax Appellate Tribunal; this relaxation is effective for ten years and other qualifying conditions remain applicable.

Extension of export period for broken rice via NCEL allows continued shipments to Senegal and Gambia under foreign trade policy.
Extension of the export period for Broken Rice (ITC (HS) 10064000) through National Cooperative Exports Limited (NCEL) to Senegal and Gambia by amendment to prior notifications, permitting continued exports of the quantities notified theretofore under the Foreign Trade Policy framework.

Summary proceedings allow expedited cancellation or suspension of intermediary registration with written-only response and no personal hearing.
Summary proceedings enable expedited cancellation or suspension of an intermediary's registration upon specified triggers; the competent authority issues a notice of grounds and alleged violations, requires written submissions with documentary evidence within a short timeframe (with a single discretionary extension), and grants no personal hearing. After considering materials and submissions, the authority will promptly pass an order to cancel, suspend or impose other conditions, including protective measures for investor records, redressal, transfer of client assets, continuity of service and liabilities. Orders are communicated to the noticee and relevant market infrastructure and uploaded publicly.

Insider trading scope expanded: relatives and associated persons now included as connected persons with access to UPSI.
The amendment broadens connected person to include anyone associated with a company in the six months prior whose relationships or position reasonably allow access to unpublished price sensitive information, expressly adds firms, partners, employees and household members, defines "relative" to include spouse, parents, siblings, children and their spouses, and clarifies that possession or access to UPSI makes one an "insider" while preserving specified exonerating circumstances and placing initial onus on the person alleging access.

Input tax credit and tax-determination rules under Assam GST were overhauled with new section 74A and targeted waiver provisions.
Assam GST law was amended to revise the Input Service Distributor definition, expand tax and credit provisions, and introduce section 74A for determining tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised from Financial Year 2024-25 onwards. The ordinance also limits sections 73 and 74 to periods up to Financial Year 2023-24, inserts a waiver mechanism under section 128A for specified earlier demands, aligns appeal and penalty provisions with the new regime, and adds Schedule III entries for specified co-insurance and reinsurance services.

Anti-dumping duty on textured tempered glass imports from specified countries provisionally targets dumped prices and injury.
Provisional anti-dumping duty is prescribed on textured tempered coated and uncoated glass imported from China PR and Vietnam after preliminary findings of dumping, increased imports and material injury. The notification lists producer- and country-specific duty amounts in USD per metric ton and provides that the payable rate equals the difference between the landed value and the specified duty amount where landed value is lower. The measure is effective for six months and payable in Indian currency, with exchange rate determined by Government notifications and bill of entry date.

Aadhaar authentication permitted for a mutual fund to enable identity verification under anti money laundering compliance requirements.
Central Government permits Aditya Birla Sun Life Mutual Fund to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money laundering Act, 2002, under the power of sub section (1) of section 11A, on being satisfied that the reporting entity will comply with the privacy and security standards under the Aadhaar Act and after consultation with the Unique Identification Authority and the appropriate regulator.

Aadhaar authentication requirement governs GST registration: biometric and photograph capture plus original-document verification at facilitation centres complete registration.
Amendment to Rule 8 makes Aadhaar authentication determinative for GST registration where opted for, fixing the submission date as the date of Aadhaar authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. Applications identified by portal risk analysis must undergo biometric Aadhaar authentication, photograph capture of relevant individuals, and in person verification of original documents at a Commissioner notified Facilitation Centre; an application is complete only after these steps. Sub rule (4B) is amended by replacing "provisions of" with "proviso to". The rules are deemed effective from 26th December, 2022.

Rescission of exemption for imports of petroleum crude and ATF now effective immediately, subject to prior actions saved.
Rescission removes the exemption that had excluded imports of petroleum crude and ATF from the additional customs duty equivalent to the Special Additional Excise Duty under the Finance Act; the Central Government invokes customs and general clauses statutory powers, declares the rescission necessary in the public interest, makes it effective immediately, and preserves actions or omissions done before rescission.

Rescission of duty exemption on exported fuels withdraws prior excise relief and takes effect immediately.
Rescinds Notification No. 08/2022-Central Excise that granted exemption for certain duties on petrol, diesel and aviation turbine fuel cleared for export, withdrawing that exemption for future clearances. The rescission is made under statutory excise and finance powers, takes effect immediately, and contains a savings clause preserving actions done or omitted before the rescission.

Central excise amendment: omission of provisos affecting duty rebate and export without payment procedures framework.
The Central Excise (Amendment) Rules, 2024 omit the first proviso before the explanation in Rule 18 (Rebate of duty) and omit the proviso to Rule 19 (Export without payment of duty), with immediate effect under the Central Excise Act, 1944.

Rescission of excise notifications withdraws prior exemption from road and infrastructure cess on petrol and diesel exports.
The Central Government, exercising powers under the Finance Act, the Central Excise Act and the General Clauses Act, rescinds Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, thereby withdrawing the prior excise treatment related to Road and Infrastructure Cess on exports of motor spirit and high speed diesel; the rescission is subject to actions already done or omitted and takes immediate effect.

Rescission of Special Additional Excise Duty exemptions reinstates excise treatment for petroleum products, effective immediately with savings.
Rescinds prior notifications granting relief under Special Additional Excise Duty for production of petroleum crude and for exports of aviation turbine fuel, motor spirit and high speed diesel oil, effective immediately, while saving acts or omissions done before rescission.

Scope of notification on supplies of metal scrap revised; supplies between specified persons excluded, with one exception.
The notification is amended by inserting a clause covering any registered person receiving supplies of metal scrap (as classified in the Customs Tariff) from another registered person, and by substituting the third proviso to state that the notification does not apply to supplies between persons falling within the specified categories of the controlling provision, except that the exclusion does not apply to the person defined in the newly inserted clause.

Scientific Research approval under Section 35 grants university-category tax recognition for research activities at IIIT Hyderabad.
Central Government approves International Institute of Information Technology, Hyderabad as an institution engaged in Scientific Research under the category 'University, college or other institution' for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act read with the Income tax Rules, with effect from publication and applicable to the specified assessment years; the explanatory memorandum states no person is adversely affected by the retrospective effect.