Cooperation and mutual administrative assistance in customs expanded to include New Zealand and Madagascar under section 151B.
Amends the table to Notification No. 58/2021-Customs (N.T.) to add New Zealand and the Republic of Madagascar as contracting States covered by Agreements or Arrangements on Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters, thereby bringing those instruments within the scope of section 151B of the Customs Act.

Common Adjudicating Authority appointment for finalisation of provisional SVB assessment in M/s Murrplastik customs proceedings.
Appointment of a Common Adjudicating Authority under sub section (1) of section 4 read with section 3 and sub sections (1) and (1A) of the Customs Act, 1962 to exercise the powers and duties of the officers originally named, for adjudication of specified show cause notices issued to M/s Murrplastik India Private Limited, as recorded in the notification and Table.

Amendment to Nil Duty Bank List: Revised eligible banks authorized for import of gold and silver under customs notification.
The Central Government substitutes List 34A and List 34B in Notification No. 50/2017 Customs to revise the list of banks eligible to facilitate import of gold and silver at nil customs duty (see S. No. 359A of the Table). List 34A names thirteen specified banks and List 34B names two specified banks. The substitution is given effect for the stated fiscal period and the notification references the principal notification and the immediately preceding amendment.

Information sharing under PMLA expanded to include the Indian Cyber Crime Coordination Centre for FIU India disclosures.
The Central Government amends the PMLA information sharing notification to add the Indian Cyber Crime Coordination Centre (I4C) as an additional designated recipient for information shared by the Director, Financial Intelligence Unit India, thereby extending the interagency information exchange framework under section 66(1)(ii).

Appeal Procedure: mandatory electronic filing and standardized rules streamline institution, service, hearings and record-keeping before the appellate tribunal.
The Rules institute a detailed procedure for appeals to the Goods and Services Tax Appellate Tribunal, mandating electronic filing on the GSTAT portal in prescribed Forms with specified contents, verification and certified or attested supporting documents; provide for scrutiny, return for defects, registration and cause-listing; require service of copies on respondents and Commissioners; regulate interlocutory applications, translation into English, and limits on new grounds without leave; and empower the Registrar and the Bench to manage filings, call records, order reproduction of documents at party cost, and direct hybrid or electronic hearings.

Tax exemption under section 10(46): specified Mysore Palace Board incomes exempted subject to non-commerciality and filing.
Notification under clause (46) of section 10 grants tax exemption to Mysore Palace Board for specified receipts: income from the Palace or proceeds of vested property; fees and charges under the Mysore Palace (Acquisition and Transfer) Act forming part of the Board fund; rent from shops/stalls let to Government agencies; and interest on bank deposits. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income character across the relevant years, and filing returns as required under the Act; the notification applies retrospectively to certain assessment years and prospectively to specified future assessment years.

Fee-free transshipment applications for imported goods now apply uniformly across all customs stations from official publication.
Transshipment applications for imported goods are exempt from fees at all customs stations. Regulation 5 of the Goods Imported (Conditions of Transshipment) Regulations, 1995 is substituted to establish uniform fee-free treatment, effective from publication in the Official Gazette.

Delegation of Adjudication Powers: appointed officers to adjudicate specified show cause notices in place of the Commissioner.
The Central Board of Indirect Taxes and Customs appoints specified Principal Commissioners or Commissioners to exercise the powers and duties of the Commissioner of Customs, Nhava Sheva V, Mumbai Customs Zone II, for adjudicating the show cause notices listed in Annexures I-VII of the Schedule; each Table entry designates the adjudicating authority for particular sets of notices, and the delegation takes effect on publication in the Official Gazette.

No deduction for settlement expenditure: payments resolving regulatory contraventions are not allowable as business deductions.
The Central Government notifies that any expenditure incurred to settle proceedings in relation to contraventions or defaults shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect of such expenditure, with that disallowance applying to settlements connected with securities market regulation, securities contracts regulation, depository legislation and competition law; the notification is effective on publication in the Official Gazette.

Tariff value fixation establishes prescribed import valuation for edible oils, metals, and areca nut effective in late April.
The Central Board substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.), fixing tariff value in US dollars for specified edible oils, brass scrap, areca nut, and defined forms of gold and silver, with explanatory clarifications for certain entries; the amendment is effective from 24th April 2025.

Synthetic knitted fabrics import policy: free if CIF $3.5/kg, otherwise restricted; exemptions for exporters and SEZs.
Four synthetic knitted fabric tariff lines (60019200, 60053600, 60053790, 60053900) are designated as Restricted with a Minimum Import Price (MIP) condition; imports are free if CIF value is at least 3.5 US Dollar per kilogram and specified 60053600 fabrics (28-48 gsm) are exempt from MIP. MIP does not apply to inputs imported by Advance Authorisation holders, Export Oriented Units, and Special Economic Zone units provided the inputs are not sold into the Domestic Tariff Area.

Subscriber-pays business model requires ESG ratings from public information and specified disclosure, conflict and reporting safeguards.
Amendments add a defined subscriber-pays business model and impose duties on ESG rating providers using that model: base ratings only on publicly available information; ensure fees charged to a rated entity or its group/associate are the lowest among subscribers; restrict subscribers to regulated group companies/associates without conflicts; state on the website the regulator governing each ESG rating; and share rating reports simultaneously with subscribers and the rated entity, allowing two working days for comments which must be included in an addendum or lead to revision, with publication of the provider's report sharing policy and a facility for clarifications.

Extension of return filing deadline: non-resident taxable persons granted additional time to furnish FORM GSTR-5 for December.
Extension granted for furnishing FORM GSTR-5 by a non-resident taxable person for December 2024, under statutory powers and applicable GST rules, setting the extended submission deadline as the fifteenth day of January 2025; the notification takes effect on the tenth day of January 2025 and is issued by the Commissioner as an administrative order.

Extension of return filing deadline for Input Service Distributors: FORM GSTR-6 due date postponed to facilitate compliance.
Extension of time granted for furnishing returns by Input Service Distributors in FORM GSTR-6 for the month of December, 2024: the Commissioner, under sub section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 and rule 65 of the Bihar GST Rules, 2017, extended the filing deadline to the fifteenth day of January, 2025, with the notification specifying its commencement date and administrative file reference.

TDS Return Extension: due date for furnishing GSTR-7 for December extended to 12 January 2025.
The Commissioner, under sub-section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 and on Council recommendations, extends the time for registered persons required to deduct tax at source under section 51 to furnish returns in FORM GSTR-7 for December, 2024, until the 12th day of January, 2025, under sub-section (3) of section 39 read with rule 66 of the Bihar GST Rules; the notification takes effect from 10 January, 2025.

Extension of GSTR-8 filing deadline granted, allowing deferred submission of e commerce outward supplies statement to a later statutory date.
Extension of time granted for furnishing the statement of outward supplies effected through an e-commerce operator in FORM GSTR-8 for the month of December, 2024, issued under the proviso to the filing obligation in section 52 read with the Act's general empowering provision and rule 67 of the State GST Rules, setting a new cutoff for submission and identifying the statutory basis for the Commissioner's extension power.

Scope of taxable property narrowed to immovable property, altering prior wording and affecting GST applicability under state notification.
Corrigendum substitutes "any property" with "any immovable property" against serial number 5AB in Notification No. 9/2024-State Tax (Rate), thereby narrowing the scope of that entry; the amendment takes effect retrospectively from the ninth day of December two thousand twenty-four.

Rescission of prior GST notifications ends their operation under section 128, revoking earlier departmental directives.
The Governor, exercising statutory rescission power under the Bihar Goods and Services Tax Act, rescinds Commercial Taxes Department notifications S.O. 453 and S.O. 454 published in the Bihar Gazette, and records that the rescission takes effect from the stated commencement date, terminating the operative force of those notifications.

Time limit extension for GSTR-1 filings: deadlines moved to January for December and quarterly 2024 filers.
The amendment extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for registered persons filing under the primary return obligation for December 2024 until the thirteenth day of January 2025, and for registered persons filing under the proviso (quarterly filers for October-December 2024) until the fifteenth day of January 2025; the amendment takes effect from the tenth day of January 2025.

Due date extension for GSTR-3B returns: alternate filing deadlines set for classes of registered persons.
Extension of the due date for furnishing FORM GSTR-3B is granted for specified return periods and classes of registered persons. The Commissioner extends the time for the monthly return for December 2024 to a later date in January 2025 and similarly extends the quarterly return for October-December 2024 for two classes of registrants, assigning distinct alternate due dates based on the principal place of business; the extension applies to electronic filing through the common portal and is effective from an identified date in January 2025.