Section 80G notification designates a temple as historic and public worship place, allowing donations for renovation until expiry.
Notification under clause (b) of sub section (2) of section 80G designates Shree Ramanuj Kot Laxmi Venkatesh Mandir, managed by Shree Ramanuj Kot Trust, Indore, as a place of historic importance and public worship for the purposes of that section, limited to renovation or repair and effective only until the prescribed amount is collected or until the stated expiry date, whichever is earlier.

Halal certification deadline extended: accreditation and export unit registration period extended under FTP notification until July
The Central Government, under the Foreign Trade (Development & Regulation) Act and relevant Foreign Trade Policy provisions, has partially modified earlier notifications to extend the time period for accreditation of Halal Certification Bodies and for registration of Export Units for meat and meat products by three months, establishing the new deadline as 4th July 2024.

GSTR-1 filing extension for March 2024 notified for registered persons under Assam GST, with retrospective effect.
The due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under section 39(1) of the Assam Goods and Services Tax Act, 2017, other than those covered by the proviso to that sub-section, was extended for the tax period March, 2024. The extended time limit was fixed up to 12 April 2024, and the notification was given retrospective effect from 11 April 2024.

Control of income-tax authorities reorganised: hierarchical subordination and unit allocations updated, effective immediately.
Amendment under section 118 replaces references to the previous Schedule with a "First Schedule", inserts clauses assigning specified Principal Commissioners as subordinate to specified Principal Chief Commissioners and Income-tax Authorities of Units as subordinate to specified Principal Commissioners, substitutes multiple serial entries in the First Schedule to reallocate Assessment, Verification and Review Units among regional commissionerates, and inserts a Second Schedule listing headquarters, principal commissioners and corresponding units; the notification commences immediately.

Amendment to notification alters the stated commencement date under Karnataka GST while preserving the original effective date.
Amendment under section 148 of the Karnataka Goods and Services Tax Act substitutes the commencement date in paragraph 4 of Government Notification (02/2024) No. FD 07 CSL 2024 with a later date, while declaring that the notification shall be deemed to have come into force from the original earlier commencement date.

Waiver of interest and penalty: procedural electronic framework for applications, notices, and concluding orders under section 128A.
Rule 164 establishes the electronic procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73. It prescribes filing of FORM GST SPL 01 and FORM GST SPL 02 for waiver of interest and/or penalty, required payment and documentary proof (including FORM GST DRC 03), conditions where appeals/writs must be withdrawn or evidence of withdrawal supplied, timelines for filing and officer action, notice and reply forms (SPL 03, SPL 04), outcome forms for acceptance or rejection (SPL 05, SPL 07), and consequences for non payment or failure to comply, including deemed approval where statutory timelines lapse.

Odisha SGST notification amendment substitutes the operative date in paragraph 4 and deems the change effective from April.
The State Government amended the earlier Odisha SGST notification issued under section 148 of the Odisha Goods and Services Tax Act, 2017, on the recommendations of the GST Council. The amendment substituted the date "1st day of April, 2024" with "15th day of May, 2024" in paragraph 4 of the specified notification, thereby altering the operative date contained in that provision. The notification was stated to be deemed to have come into force with effect from 1st day of April, 2024.

Commencement date amendment alters notified start date while preserving retrospective commencement effect.
The notification amends G.O. Ms. No. 54 (13 March 2024) by substituting the words and letters in paragraph 4 specifying the commencement date from "1st day of April, 2024" to "15th day of May, 2024" under the authority of section 148 of the Puducherry Goods and Services Tax Act, 2017, and declares that the amendment shall be deemed to have come into force from the 1st day of April, 2024.

International exchange equity transactions require prescribed payment channels, remittance of sale proceeds, and foreign portfolio investment reporting.
Schedule XI establishes payment, remittance and reporting requirements for purchase or subscription of equity shares of Indian companies listed on an International Exchange by permissible holders. Consideration must be paid through banking channels to an eligible foreign currency account of the Indian company or through inward remittance. Sale proceeds, net of taxes, may be remitted outside India or credited to the permissible holder's eligible bank account. Form LEC (FII) reporting covers specified International Exchange purchases or subscriptions classified as Foreign Portfolio Investment, excluding transfers between permissible holders.

Foreign currency accounts for offshore capital raising may retain proceeds abroad pending utilisation or repatriation, subject to compliance conditions.
Funds raised through External Commercial Borrowings, American Depository Receipts, Global Depository Receipts, or direct listing of equity shares of Indian incorporated companies on international exchanges may be retained in foreign currency accounts with banks outside India pending utilisation or repatriation to India. Such retention is subject to compliance with the applicable conditions governing the relevant financing route.

GSTR-1 filing deadline extended for March tax period, granting additional days for specified registered persons to comply.
The notification amends the earlier Gazette notification to extend the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the general return-filing obligation, excluding those under the proviso, for the March 2024 tax period until the twelfth day of April, 2024, and declares the amendment effective from the eleventh day of April, 2024.

Exchange Rate Determination fixes conversion rates for specified foreign currencies for import and export, effective mid April.
Determines the rate of exchange for specified foreign currencies for customs valuation under section 14 of the Customs Act, 1962, superseding Notification No. 27/2024-Customs(N.T.) and fixing distinct import and export conversion rates listed in Schedule I and Schedule II, effective from 19th April, 2024.

Rescission of notification: prior state GST notification rescinded, effective from start of January, with protection for past acts.
The Government of Kerala, acting on the Goods and Services Tax Council's recommendation and under powers conferred by the State GST Act, rescinds the earlier notification published as S.R.O. No.968/2023, while preserving the legal effect of actions taken or omissions before rescission; the rescission is declared to operate from the first day of January 2024.

Public Tech Platform for Frictionless Credit: consent-based information sharing enabled for GST common portal to support credit ecosystems.
Notification designates Public Tech Platform for Frictionless Credit as the authorised system for consent-based information sharing by the common portal under Section 158A(2) of the Kerala State Goods and Services Tax Act, 2017. The platform is defined as an enterprise-grade open architecture IT platform intended to enable access to information from various data sources, convergence of financial and data service providers, and interoperable data exchange via a standard protocol-driven architecture and an open API framework for credit ecosystem operations.

Foreign investment in space sector: automatic up to defined thresholds, government approval beyond those thresholds; manufacturing allowed automatic.
Substitutes Schedule I entry for the space sector to classify space activities-satellite manufacturing and operation, satellite data products, ground and user segments, launch vehicles and spaceports, and component manufacturing-and prescribes which investments are on the automatic route and which require government approval beyond specified thresholds; manufacturing of components is on the automatic route. Investee entities must follow sectoral guidelines issued by the space authority. Detailed definitions of the covered activities are provided.

GST effective-date amendment shifts the specified commencement date while retaining deemed legal operation from the earlier effective date.
Tamil Nadu Government, acting under section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 on the Council's recommendation, substituted the date in paragraph 4 from 1 April 2024 to 15 May 2024. The amendment is deemed to have commenced from 1 April 2024. Paragraph 4 must therefore be read with 15 May 2024 as its specified date, while the amendment itself has legal effect from 1 April 2024.

Extension of GSTR-1 filing deadline for outward supplies provides additional time for affected registered persons.
An amendment inserts a proviso extending the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the main return provision, excluding those governed by the proviso, for the tax period March, 2024, until the twelfth day of April, 2024; the amendment is deemed effective from the eleventh day of April, 2024.

Packing machine registration requirement: manufacturers must electronically register machines and file monthly production and engineer certificates.
The notification mandates electronic registration and reporting of packing machines for specified pan masala and tobacco manufacturers via FORM GST SRM-I, generation of unique machine registration numbers, prompt reporting of installations, amendments and disposals, and upload of Chartered Engineer certificates in FORM GST SRM-III. It further requires a monthly production and inputs statement in FORM GST SRM-II detailing brand wise, machine wise production, power consumption and related data, with particular tables and document uploads specified; these measures apply to listed HSN items and take effect from 1 April 2024.

Rescission of Notification withdraws a prior GST notification, effective retrospectively, while preserving prior actions.
The notification rescinds Notification No. S.O. 261 dated 05 October 2023 under section 148 of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendation. The rescission takes effect from 1st January 2024 and expressly saves actions done or omitted before the rescission.

GSTR-1 filing deadline extended for specified registered persons for the March 2024 tax period.
The time limit for furnishing outward supply details in FORM GSTR-1 is extended for registered persons required to file returns under section 39(1), other than those covered by the proviso to that sub-section, for the tax period March 2024. The extended due date is 12 April 2024, and the amendment is deemed to have come into force from 11 April 2024.