Exchange Rate Determination: prescribed conversion rates for specified foreign currencies for import and export goods.
The Central Board of Indirect Taxes and Customs, under powers conferred by the Customs Act, prescribes the rate of exchange for specified foreign currencies into Indian rupees for import and export goods, superseding an earlier notification; rates are set in two schedules distinguishing per-unit and per-one-hundred-unit conversions and separate entries for imported and export goods.

Aadhaar authentication permitted for a reporting entity after satisfaction of statutory privacy and security standards, enabling authentication under PMLA.
Permission is granted to 360 ONE Distribution Services Limited to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money laundering Act, 2002, on the basis that the reporting entity will comply with the privacy and security standards under the Aadhaar Act, following consultation with the Unique Identification Authority of India and the appropriate regulator.

Cross-border margining: authorised dealers may post and collect derivatives margin internationally under Reserve Bank directions, including for branches.
The amendment recognises credit derivative contracts under the Master Direction on Credit Derivatives and substitutes Regulation 4 to permit authorised dealers to post and collect margin and receive/pay interest in India and abroad for permitted derivative contracts with non-residents, between authorised dealers (where one is a foreign bank branch), and for overseas branches and IFSC Banking Units, subject to terms, conditions and directions issued by the Reserve Bank.

Drawback Schedule amendment updates chapter classifications and tariff rate entries, altering duty drawback applicability and calculation.
The notification inserts a definition that "counts" in Chapter 52 means "counts in New English (Ne)", substitutes revised schedule entries for Chapters 3 and 16 with detailed tariff lines and drawback rates for numerous fish and prepared fish/meat products, and amends and inserts multiple tariff items and numerical drawback entries across other chapters. The changes alter unit descriptions, product subheadings and drawback percentages and take effect on the stated commencement date.

Tariff valuation updated for edible oils, metals and areca nut; new customs values set and notified.
The Central Board of Indirect Taxes & Customs substitutes revised Tables in the principal valuation notification to fix customs tariff values for specified edible oils, brass scrap, specified forms of gold and silver, and areca nuts, establishing unit tariff values in US dollars for valuation purposes; the amendment takes effect from the first day of May, 2024.

Special Additional Excise Duty reduction on petroleum crude alters tariff entry, effective from the notified commencement date.
Amends the table of the principal notification to substitute the entry in column (4) against the specified serial number with a revised per tonne Special Additional Excise Duty rate on petroleum crude, enacted under Central Excise Act powers read with the Finance Act and made effective from the notified commencement date.

Administration of specified intermediaries: recognised stock exchanges may perform supervision with Board approval and specified conditions.
Administration and supervision of specified intermediaries may be carried out by a recognised stock exchange with the approval of the Board, and only on such terms, conditions and to such extent as the Board may specify, thereby permitting conditional delegation of oversight functions while preserving Board control.

Enlistment requirement: research analysts must be enlisted with a recognized supervisory body, affecting registration and fees.
SEBI may recognize a body or body corporate to administer and supervise research analysts and may require that no person act as a research analyst unless enlisted with that recognized body, with specified bye-laws applying to such enlisted analysts; existing analysts and certain applicants are deemed enlisted from the date of recognition. The Second Schedule prescribes application, registration and five-year renewal fees for individuals, partnership firms, proxy advisory firms and body corporates, and permits SEBI to specify payment modes and related conditions.

Recognition of supervisory bodies conditions investment adviser registration; enlistment obligation and deemed membership follow under amended regulations.
Amends the Investment Advisers Regulations to permit the Board to recognise a body or body corporate to administer and supervise investment advisers and to require enlistment with such recognised bodies as a condition to act as an investment adviser; the Board may make specified bye-laws or articles applicable. Existing advisers and certain applicants are deemed enlisted from the date of recognition. The Regulations commence on the ninetieth day from Gazette publication and include a savings provision treating past or ongoing actions regarding membership of recognised bodies as taken under corresponding regulatory provisions.

Appointment of Common Adjudicating Authority to adjudicate provisional assessment notices in SVB case against M/s Tyco Fire & Security India.
A Common Adjudicating Authority is appointed under statutory powers to exercise the functions of various named adjudicating officers for adjudication of provisional assessment-related show cause notices in SVB proceedings against M/s Tyco Fire and Security India Pvt. Ltd; the notification lists the specific notices, original adjudicating authorities and the officer appointed to act as the Common Adjudicating Authority.

Encumbrance on investee equity permitted for infrastructure projects, enabling borrowing subject to SEBI conditions requirements.
The amendment defines dissolution period and encumbrance, permits Category I and II AIFs to create encumbrance on equity of investee companies in specified infrastructure sub-sectors solely for borrowing subject to Board conditions, mandates due diligence by AIFs, managers and key personnel to prevent circumvention of financial-sector laws, prescribes filing an information memorandum through a merchant banker for schemes entering a dissolution period, prohibits fresh commitments or new investments during dissolution, limits the dissolution period to the original tenure, allows specified additional liquidation periods, and requires in-specie distribution if unliquidated investments remain.

Export permission for white onion allowed through specified ports subject to horticulture commissioner certificate and policy conditions.
Export of white onion under ITC (HS) code 0703 10 19 is treated as prohibited with a conditional exception permitting export up to an aggregate of 2,000 MT only through Mundra, Pipavav and Nhava Sheva/JNPT ports taken together, and only upon issuance of a certificate from the Horticulture Commissioner, Government of Gujarat certifying the item and quantity; the measure is effected under the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy, 2023.

Tax exemption under section 10(46) granted to Kerala Autorickshaw Workers Welfare Fund Scheme, covering specified receipts subject to conditions.
Exemption under section 10(46) is notified for Kerala Autorickshaw Workers Welfare Fund Scheme, Kollam, for specified receipts: State Government grants, contributions from registered workers, contributions from self employed persons and employers for workers, registration fees, and interest on bank deposits. The exemption is subject to conditions that the Authority shall not undertake commercial activity, its activities and specified income remain unchanged, and it files income tax returns as prescribed. The notification covers assessment years 2024 2025 to 2028 2029.

Commencement amendment: substitution of notified effective date with a later date while preserving original commencement provision.
Amendment under section 148 of the Tripura SGST Act substitutes the effective date specified in paragraph 4 of the earlier finance notification with a later date on the Council's recommendation, while the notification declares that it shall come into force from the originally stated commencement day in the prior instrument.

Extension of GSTR-1 filing deadline for outward supplies granted, allowing returns to be filed until mid-April.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the ordinary return obligation (excluding those covered by the proviso) for the March tax period until the twelfth day of April, with the amendment deemed effective from the eleventh day of April.

Notification amendment to the effective date of a state GST rule replaces the stated commencement day while preserving force from the original date.
Amendment substitutes the original commencement day expression in a prior state GST notification with a later day expression under powers conferred by the State GST Act on Council recommendation, while declaring that the notification shall come into force from the original commencement day stated in the Act.

Specified actionable claim expanded to include online money gaming, bringing such supplies within the state GST notification amendment.
Amendment inserts a new Schedule IV entry defining specified actionable claim to encompass actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits prior Schedule entries 228 and 229, and adds an explanation that undefined terms in the notification shall bear the meanings assigned in the State GST and Integrated GST Acts; the amendment is deemed effective from 1st October, 2023.

Online money gaming taxation rules expanded with new valuation, registration, invoicing, and return filing requirements.
Amends the West Bengal Goods and Services Tax Rules, 2017 to add compliance, registration, valuation, invoice, and return provisions for online money gaming and specified online information and database access or retrieval services supplied from outside India. It requires updated registration declarations and forms, prescribes valuation rules for online gaming and casino actionable claims, excludes refunds and reused winnings from deductible amounts, and mandates FORM GSTR-5A filing by the twentieth day of the succeeding month for covered foreign suppliers.

Composition levy exclusion for specified actionable claims under West Bengal GST takes effect from 1 October 2023.
Composition levy treatment under the West Bengal Goods and Services Tax framework is amended to exclude registered persons making supply of specified actionable claims from the existing composition levy notification. The amendment is made by inserting the exclusion after the reference to composition levy under section 10 of the Act, and it operates with effect from 1 October 2023.

Information-sharing platform authorised: Public Tech Platform for Frictionless Credit permitted for consent-based GST data exchange.
The State notifies Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common GST portal on the basis of consent, describing it as an enterprise grade open architecture IT platform that enables access to information from multiple data sources and the convergence of financial service providers and data service providers through a standard, protocol driven open API framework.