Revisional authority designation reallocates revision jurisdiction and preserves existing proceedings pending under the prior notification.
The notification authorises specified Additional Commissioners as Revisional Authorities to revise orders or decisions of listed Joint Commissioners and their subordinates, reallocating revisional jurisdiction as set out in the Table. It supersedes the prior 2020 notification except for proceedings already initiated under that instrument, where the previously specified revisional authorities remain competent. The notification is effective upon publication in the Official Gazette.

Extension of duty-free import deadline for yellow peas to preserve exemption where bill of lading predates the revised cut-off.
The Government amended the principal customs notification to extend the terminal date in the Table for duty-free import eligibility of yellow peas, so that imports with a bill of lading issued on or before the revised cut-off remain exempt from customs duty; the amendment modifies only the date appearing in Column (4) against the relevant Table entry and does not change other conditions of the notification.

Import policy change for melon seeds: temporary free import on actual user basis requiring FSSAI manufacturer licence.
Melon Seeds under ITC(HS) 12077090 are temporarily reclassified from Restricted to Free for a limited period, with imports permitted only on an Actual User basis to processors possessing a valid FSSAI Manufacturer Licence in accordance with the specified FSSAI Order. All imports must register under the Melon Seeds Import Monitoring System (MS-IMS); prior-registration procedures will be notified separately. Consignments with 'shipped on board' bills issued within the period, and goods arrived but uncleared before the period, may be cleared as Free. The existing Restricted policy is to be reinstated after the temporary period unless amended.

Import policy extension for yellow peas permits free import without MIP or port restriction pending registration under import monitoring.
Extension permits Yellow Peas imports under ITC (HS) Code 07131010 to be free of MIP and port restrictions for consignments with Bills of Lading dated on or before the specified cut off; consignments dated after that cut off revert to restricted status under prior import conditions. All qualifying imports must be registered under the online Import Monitoring System.

Export permission for essential commodities to Maldives granted, exempting such exports from existing or future restrictions.
Permission is granted for export of specified essential commodities to the Republic of Maldives for 2024-25 under the bilateral agreement, with such exports exempted from any existing or future restriction or prohibition; exports of river sand and stone aggregate require appropriate clearances, prohibition of mining in Coastal Regulation Zone areas, and environmental clearances/No Objection Certificates from designated State nodal authorities, subject to applicable State legislation and judicial orders.

Consent-based information sharing designates a public tech platform for interoperable credit ecosystem data exchange via open APIs.
Notifies Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common portal based on consent under the Puducherry GST Act; defines the platform as an enterprise-grade open architecture IT platform enabling access to information from multiple data sources and convergence of financial service providers and data service providers using a standard, protocol-driven, open and shared API framework.

Return verification requirement: failure to verify within the prescribed period after uploading renders the return invalid.
A corrigendum clarifies that an uploaded income-tax return must be verified within a prescribed verification period after uploading or by the statutory due date for filing, whichever is later; failure to verify within that timeframe will render the return invalid due to non-verification.

Online money gaming taxation deems digital platform operators suppliers and introduces compliance, registration, filing, penalty, and data-sharing changes.
Chhattisgarh GST law defines online money gaming and specified actionable claims, covering betting, casinos, gambling, horse racing, lottery and online money gaming. Digital-platform owners, operators and managers who organise or arrange their supply are deemed suppliers liable for GST. Mandatory registration extends to persons supplying online money gaming from outside India to persons in India. Registered persons and electronic commerce operators are generally barred from furnishing prescribed returns, outward-supply details or statements after three years, subject to notified exceptions. The framework also provides for consent-based sharing of taxpayer information through the common portal.

Exchange rate determination: prescribed import and export currency conversion rates set for customs valuation effective from notification.
Under customs authority, distinct exchange rates for conversion between specified foreign currencies and Indian rupees are prescribed effective 5th April, 2024, with separate figures for imported goods and export goods. The rates are enumerated in Schedule I (per unit) and Schedule II (per 100 units) for listed currencies and are declared to supersede the prior notification except as to past acts, to be used for customs valuation and related processing.

Special Additional Excise Duty on petroleum crude increased by substituting the tariff entry, altering excise levy and taking effect.
Amends the excise tariff for production of petroleum crude by substituting the Table entry for the first serial entry to set the per-tonne rate for the Special Additional Excise Duty, under powers conferred by the Central Excise Act and the Finance Act, and specifies the date the amendment comes into force.

Export permission for onions to UAE granted via National Cooperative Exports Limited beyond the existing quota.
The Central Government permits an additional export allocation of onions (HS code 0703 10 19) to the United Arab Emirates, authorising export beyond the previously notified quota, provided such exports are effected through the designated national cooperative export channel in accordance with provisions of the Foreign Trade Policy and earlier notifications.

Escrow services now cover payment providers holding transaction funds in accounts with IFSC banking units or companies.
Escrow service is redefined as a service supplied by a payment service provider under an agreement, through which money is held in an escrow account maintained with an IFSC Banking Unit or an IFSC Banking Company for one or more parties completing a transaction. The definition links the provider's holding of money to the transaction-completion process and confines the escrow account to specified IFSC banking arrangements.

Export duty exemption for Kalanamak rice subject to specified customs routes, aggregate quantity cap, and certification requirements.
Exempts Kalanamak rice from export duty by applying a nil rate for specified tariff items when exported through designated customs stations, subject to an aggregate quantity ceiling across those stations and to submission of a certificate from the Director, Agriculture Marketing & Foreign Trade, Lucknow, to the Deputy or Assistant Commissioner of Customs.

Export allowance for Kala Namak rice permits limited shipments through specified customs stations under export policy.
Exports of Kala Namak rice under ITC (HS) code 1006 30 90, though normally prohibited, are permitted up to an aggregate quantity of one thousand metric tonnes from the notification's effective date. The permission is limited to shipments through specified customs stations taken together and requires certification of the rice and its quantity by the authorized signatory, the Director, Agriculture Marketing & Foreign Trade, Lucknow, as provided under the Foreign Trade Policy framework and powers of the Foreign Trade (Development & Regulation) Act.

Verification time limit: return uploaded and e verified within thirty days is treated as furnished; late verification treated as late filing.
Where an ITR is uploaded and e verification/ITR V is completed within thirty days, the upload date is the date of furnishing; if verification occurs after thirty days, the verification date is the date of furnishing and late filing consequences apply. A duly verified ITR V must be sent to the Centralised Processing Centre, Bengaluru, and the CPC receipt date counts for the thirty day determination. Returns not verified within thirty days of uploading or by the statutory due date, whichever is later, shall be treated as invalid due to non verification.

HSN code harmonisation for LPG updates tariff classification by substituting specified HSN entries, effective retrospectively.
Amendment substitutes previous HSN subheading entries with an updated HSN code for Liquified Petroleum Gas (LPG) in two listed items of the Schedule to the State GST notification, harmonising tariff classification with the updated HSN for LPG. The Government, acting on Council recommendation and under statutory powers, declares the amendment to have retrospective effect from an earlier specified date in January 2024.

Extension of GST recovery time limits allows issuance of assessment orders for specified past years under delegated power.
Government extends the time limit for issuance of orders for recovery of unpaid or short paid tax and for reversal of wrongly availed or utilised input tax credit: for 2018-19 up to 30th April, 2024 and for 2019-20 up to 31st August, 2024. The extension, issued on recommendations of the GST Council and modifying earlier notifications, is effected under the delegated power to extend limitation periods and is deemed effective from 28th December, 2023.

Specified actionable claim added to Schedule IV covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The notification inserts Sl. No. 227A in Schedule IV to list specified actionable claim-defined as actionable claims by way of betting, casinos, gambling, horse racing, lottery, or online money gaming-omits Sl. Nos. 228 and 229, adds an Explanation adopting statutory definitions from the Kerala, Central and Integrated GST Acts, and declares the amendment effective from 1st October 2023.

Specified actionable claims exclusion removes advance-payment tax exemption for suppliers of such claims under composition rule.
With effect from 1 October 2023, the notification is amended to insert the words ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after the words and figures "composition levy under section 10 of the said Act", thereby excluding suppliers of specified actionable claims from the prior concession regarding tax on advances.

Supply classification under section 15(5) notified adding online money gaming and casino actionable claims to taxable supplies.
The Government, on Council recommendation, notifies three categories as taxable supplies under the State Goods and Services Tax Act valuation provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, and declares the notification to have retrospective effect from a specified commencement date.