GST Suvidha Kendra network updated, substituting the facilitation centres list under rule eight of Bihar GST rules.
The Commissioner substitutes the table in Notification No. S.O. 448 dated 04.09.2024 with a new schedule that lists designated GST Suvidha Kendras (facilitation centres) by jurisdictional State Tax circle, division, and precise office addresses across Bihar; the amendment prescribes the official locations for GST facilitation services and is recorded with the departmental file reference and signature of the Commissioner State Tax cum Secretary.

REIT investment conditions clarified: expanded asset classes, hedging via interest rate derivatives and strict disclosure requirements.
Amendments broaden permissible REIT assets and cash equivalents, add a definition of common infrastructure permitting excess-sale subject to audited disclosure, allow investments in service companies and qualifying mutual fund units, permit interest rate derivatives solely for hedging, and restrict infrastructure investments to cases where REITs earn fixed rental income without operational risk, with illustrative conditions in Schedule XI.

Exemption under section 10(46A): National Mission for Clean Ganga notified as authority, effective assessment year 2024-25.
Notification designates the National Mission for Clean Ganga as an authority entitled to exemption from specified income under the Income-tax Act, effective assessment year 2024-25, conditional on continued status as an authority under the Environment (Protection) Act and carrying out one or more of the specified purposes.

Tax Collected at Source on specified high value goods: sellers must collect TCS at time of receipt against sale.
Notification designates specified categories of goods as subject to Tax Collected at Source (TCS) where the goods' value exceeds ten lakh rupees, requiring the seller to collect TCS at the time of receipt against sale for listed high value items, including watches, art pieces, collectibles, yachts and similar craft, sunglasses, bags, shoes, sports equipment, home theatre systems, and certain horses; the notification is effective on publication in the Official Gazette.

Collection at source expanded to additional consumer and luxury goods, requiring reporting under Form 27EQ quarterly.
Amendment to Form No. 27EQ annexure adds specified goods to Note 11 to require collection at source under section 206C, listing items such as wrist watches, art pieces, collectibles, yachts and similar vessels, sunglasses, bags, shoes, sportswear and equipment, home theatre systems, and horses for racing and polo, each with a distinct code for quarterly reporting.

Coastal port designation expands to include Rohini Yard Jetty, extending coastal trade connectivity within Maharashtra.
The Central Board of Indirect Taxes and Customs amends Notification No. 64/1994-Customs (N.T.) by inserting a new entry in the Table against serial number 9 for the State of Maharashtra: (52) Rohini Yard Jetty, Rohini Village, Raigad, thereby designating that jetty as a coastal port for coastal trade with all ports in India.

Scope of exemption expanded to include metal scrap supplies between registered persons, altering notification coverage accordingly.
Amendment inserts a clause treating registered persons receiving metal scrap (Chapters 72-81 of the Customs Tariff) from other registered persons as covered by the notification, and substitutes the third proviso to exclude supplies between specified persons under the underlying provision while carving out the newly added metal scrap recipient; effective from 10 October 2024.

Refund limitation: No refund where tax was already discharged for mixed period demands; appeal scope may be narrowed by intimation.
Rule 164 is amended to bar refunds for tax, interest, or penalty already discharged before these rules where a notice includes demands partly for the covered period and partly for other periods; and to allow an applicant to inform the appellate authority that they will not pursue the appeal for the covered period, enabling the authority to decide only on the remaining period, with such intimation treated as a deemed withdrawal for the covered period.

Renting of immovable property other than residential dwelling now specified as taxable service affecting registered and unregistered persons.
The notification inserts serial number 5AB into Notification No. 13/2017-State Tax (Rate), classifying service by way of renting of any immovable property other than residential dwelling as a taxable service. The entry specifies the taxable persons as any unregistered person and any registered person, thereby covering supplies by providers irrespective of registration status, and operates from the stated effective date as an amendment to the principal notification.

Refund availability limited where a single demand spans mixed periods; appellant may partially withdraw appeal by intimation.
The amendments provide that no refund is available for tax, interest, or penalty already discharged in full before these rules commenced where a single notice includes demands partly for the specified statutory period and partly for other periods. They further allow an appellant to notify the Appellate Authority or Tribunal that they do not wish to pursue the appeal for the specified period instead of withdrawing the appeal, whereupon the authority shall decide on the remaining period; such notification is treated as a deemed withdrawal to the extent of the specified period from 1 July, 2017 to 31 March, 2020 (or part thereof).

Refund restriction for taxes already discharged where mixed-period demand allows partial appeal withdrawal and orders for remaining period.
Amendment to rule 164 provides that where a single notice includes a demand partially for the specified period and partially for other periods, no refund is available for tax, interest or penalty already discharged for the entire period prior to notification; the applicant may inform the appellate authority that they will not pursue the appeal for the specified period, and the authority shall then decide and pass orders only for the remaining period, with the appeal deemed withdrawn to the extent of that intimation for the referenced historical period.

Interest and penalty waiver procedures establish electronic applications, payment conditions, scrutiny, deemed approval, and appeal restoration for eligible GST demands.
The amendments operationalise waiver of interest and penalty for eligible demands under section 73 through electronic applications in FORM GST SPL-01 or SPL-02. Applicants must provide demand and payment details, make the requisite tax payment, and submit proof of withdrawal of any appeal or writ petition where applicable. The proper officer may issue a notice and provide a hearing, accept eligible applications through FORM GST SPL-05, or reject them through FORM GST SPL-07. Timely inaction results in deemed approval. Required unpaid additional tax or residual interest or penalty can render an approved waiver void.

Safeguard duty on non-alloy and alloy steel flat products imposes provisional ad valorem duty with price-based exemptions and country exclusions.
A provisional safeguard duty is imposed on imports of specified Non-Alloy and Alloy Steel Flat Products under listed Customs Tariff headings, based on provisional findings of surge in imports causing or threatening serious injury and existence of critical circumstances. The duty, at a stated ad valorem rate, applies for a limited period and is payable in Indian currency. Exemptions apply where import price on CIF meets specified USD per metric ton thresholds for listed product categories. Imports from developing countries are excluded except for two named origins, and a detailed list of excluded products and rules for exchange rate and assessable value govern calculation of the duty.

Refund exclusion for discharged tax prevents refunds where notices mix covered and non-covered periods; appeals may be limited.
Amendments to Rule 164 restrict refunds where a notice or order includes demands both for a specified statutory period and for other periods, disallowing refunds of tax, interest, or penalty already discharged for the entire earlier period. The amendments also permit an appellant to intimate to the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining periods and the appeal is deemed withdrawn to the extent of that intimation.

Zero coupon bond designation limits issuance terms and mandates proceeds for revenue servicing infrastructure projects only.
The Central Government designates a Ten Year Zero Coupon Bond of HUDCO as a zero coupon bond for tax purposes, specifying tenor (ten years one month), issuance deadline, aggregate maturity payment, discount, and number of bonds. HUDCO must utilise proceeds only for infrastructure projects capable of servicing the debt from project revenues without dependence on State Governments; 'Infrastructure' is defined by reference to the Updated Harmonised Master List of Infrastructure sub-sectors.

Temporary identification number framework expands GST compliance through new registration procedures and revised form requirements.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to introduce a new rule for granting a temporary identification number to a person not liable to registration but required to make a payment under the Act. Related changes align rule 19 with the composition taxpayer intimation in FORM GST CMP-02 and rule 87 with portal-based action under rule 16A. FORM GST REG-12 is substituted to provide the revised procedure and form for temporary registration and temporary identification number.

Scientific Research approval under section 35: KIMS Foundation recognised as Other Institution enabling tax treatment for research expenditure.
Central Government approves KIMS Foundation and Research Centre, Hyderabad, as an Other Institution for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income-tax Act, read with Rules 5C and 5E of the Income-tax Rules, 1962. The Notification No. 33/2025 identifies the institution by PAN, takes effect from publication in the Official Gazette, and applies to the notified assessment years; the Explanatory Memorandum certifies no adverse effect from retrospective application.

All Industry Rates of Duty Drawback increased for jewellery tariff items in Chapter 71, revising three drawback rates.
Amendment increases All Industry Rates of Duty Drawback in the Schedule to Notification No. 77/2023-Customs (N.T.) for Chapter 71 jewellery entries. It substitutes column (4) figures: tariff item 711301 from "335.50" to "405.40", and tariff items 711302 and 711401 from "4468.10" to "4950.03", issued under section 75 of the Customs Act and related provisions of the Central Excise Act and Drawback Rules, 2017.

Refund availability limited where demand covers mixed periods; appellants may restrict appeals to specified period allowing authority to decide remainder.
The amendment to rule 164 limits refund availability by stipulating that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to the amendment where a demand includes both the specified period and other periods. It also permits an applicant to intimate to the Appellate Authority or Tribunal that they will not pursue the appeal for the specified period, whereupon the authority shall pass orders for the remaining period and the appeal is deemed withdrawn to that extent.

Refund limitation where demand covers multiple periods; taxpayers may restrict appeals to unaffected periods to preserve segmented adjudication.
Amendments to Rule 164 condition refund availability on payment of tax related to the specified period and disallow refunds for tax, interest, and penalty already discharged for an entire period prior to these amendments where a notice or order aggregates demands partly for the specified period and partly for other periods. The amendment also allows a taxpayer to intimate the appellate authority that they will not pursue the appeal for the specified period, enabling the authority to adjudicate only the remaining period while treating the intimation as a partial withdrawal for the defined past period.