Sea cargo manifest compliance transition receives additional time for carriers and stakeholders to align operations with regulatory requirements.
Sea Cargo Manifest and Transhipment compliance transition under the Sea Cargo Manifest and Transhipment Regulations, 2018 is extended by substituting the existing end date in regulation 15(2). The transitional period is continued until 30 June 2024, allowing carriers and other stakeholders additional time to align operations with the regulatory requirements.

Tariff value fixation for specified edible oils, metals and areca nut replaces prior valuation tables and takes effect end March.
Under section 14(2) of the Customs Act, the Central Board of Indirect Taxes & Customs substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.), prescribing benchmark tariff values for specified imported goods including edible oils, brass scrap, defined forms of gold and silver with explanatory scope limits, and areca nuts. The revised tables govern customs valuation for the listed tariff items and the notification takes effect at the end of March 2024.

Appellate Authority composition for Advance Ruling revised to specify designated central tax and union territory GST members.
Amends the composition of the Appellate Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu by substituting table entries to specify two designated members - a Central Tax Chief Commissioner for the relevant zone and the Commissioner (Union Territory GST) - and renumbering the subsequent entry; the amendment is effective on publication in the Official Gazette.

General authorisation for export of telecommunication and information security items enables one-time bulk licensing under SCOMET regime.
The Central Government has amended Para 10.08 of the Foreign Trade Policy to create two general authorisations: GAET for telecommunication-related items under SCOMET Category 8A5 Part I (excluding software and technology) and GAEIS for information security items under SCOMET Category 8A5 Part II (excluding technology). Both authorisations will function under the procedural provisions of the Handbook of Procedures and enable one-time bulk licensing; detailed procedures will be issued separately by public notice.

Return verification procedures require e verification or signed ITR V by speed post; a 30 day rule determines furnishing date.
Amendment substitutes revised ITR V and ITR Ack forms for AY 2024-25, prescribing verification methods (Aadhaar OTP, net banking, EVC or paper ITR V sent by speed post to CPC Bengaluru only), signature and submission rules, system generated metadata and barcode/QR, and a 30 day rule that treats timely ITR V submission as furnishing on the transmission date while later submission fixes the furnishing date at ITR V submission with late filing consequences.

Public Tech Platform for Frictionless Credit notified as authorised system enabling consent-based information sharing under GST law.
Notification designates Public Tech Platform for Frictionless Credit as the authorised system for consent-based information sharing by the common portal under the Maharashtra GST framework. The platform is described as an enterprise-grade open architecture enabling access to diverse data sources and convergence of financial and data service providers via a standard, protocol-driven architecture and open API framework.

Measurement unit correction: replaces 'MT' with 'KG' in anti dumping duty notification table entries for specified serial entries.
Corrigendum to Notification No. 01/2024-Customs(ADD) replaces the unit 'MT' with 'KG' in the TABLE on page 4, column (9), for serial numbers 1, 2 and 3, effecting an administrative correction to the measurement units in the anti dumping duty notification (G.S.R. 230(E), dated 26 March 2024).

Tax exemption for National Mission for Clean Ganga: specified income exempted subject to non-commercial and filing conditions.
Notification exempts specified income of the National Mission for Clean Ganga limited to grants-in-aid from the Government of India and interest on bank deposits, subject to conditions that the Authority shall not engage in commercial activity, the activities and nature of specified income remain unchanged, and the Authority files its return of income as prescribed; the notification is deemed to apply retrospectively to specified assessment years.

Exchange rate determination for customs sets conversion rates for listed foreign currencies for import and export goods.
Under section 14 of the Customs Act, the Board prescribes specific rupee conversion rates for listed foreign currencies for purposes of imported and export goods, set out in Schedule I (unit rates) and Schedule II (rates per 100 units), with distinct columns for imported goods and export goods rates; the notification supersedes the earlier notification and applies from the stated effective date except to prior actions.

GST Facilitation Centres are designated with biometric Aadhaar authentication officers and division-level contacts for rules-related functions.
GST Facilitation Centres are designated for purposes under the Gujarat Goods and Services Tax Rules, 2017, replacing the earlier designation of Facilitation Centres. Twelve GST Seva Kendras are specified across Gujarat. Each centre is assigned a Head of the Biometric Aadhaar Authentication Officer, designated as a State Tax Officer, as its contact person. Respective Joint Commissioners of State Tax are assigned as division-level contacts, creating an organised framework for biometric Aadhaar authentication and related functions under the Rules.

Export prohibition on onions extended until further orders, sustaining regulatory restriction under the Foreign Trade Policy.
The export prohibition on onions under tariff item HS code 0703 10 19, previously valid until 31 March 2024, is extended and made effective until further orders, with other provisions of Notification No. 49 dated 7 December 2023 remaining unchanged.

Exemption from State Trading Enterprise requirement permits re-export of petroleum crude from a commercial stockpile at own cost.
The Export Policy for Petroleum Crude (ITC HS 27090010) is amended to exempt ADNOC Marketing International (India) RSC Limited from the State Trading Enterprise export-through-Indian-Oil requirement, allowing AMI to re-export crude from its Commercial Stockpile at the Mangalore Strategic Petroleum Reserve at its own cost.

Disclosure of taxpayer information: Principal Secretary, Planning Department Uttar Pradesh named authorized recipient under section 138 of Income tax Act.
The Central Government designates the Principal Secretary, Planning Department, Government of Uttar Pradesh as the authorized recipient for disclosure of information respecting assessees under the Income tax Act, effectuated by a Ministry of Finance (CBDT) notification specifying that office-holder for purposes of the statutory disclosure provision.

Rescission of notification withdraws earlier State Tax notice retrospectively, while preserving prior actions taken before withdrawal.
Rescission of Notification No. 30/2023-State Tax withdraws that earlier State Tax notification, while preserving effects of actions or omissions completed before rescission; the rescission is declared effective from the commencement of the calendar year in which the instrument is issued and is exercised under the State GST statutory power to rescind notifications.

SGST tariff substitution updates specified tariff headings, changing schedule applicability and declaring the amendment effective retrospectively.
The notification substitutes the column (2) entries for serial numbers 165 and 165A in Schedule I (2.5%) with the tariff headings "2711 12 00, 2711 13 00, 2711 19 10," and declares the amendment effective from the fourth day of January, 2024 under the powers of section 9(1) and section 15(5) of the Jharkhand Goods and Services Tax Act, 2017.

SEZ de-notification under SEZ Act reduces notified area after state approval and Development Commissioner recommendation.
Central Government de-notifies 45.797 hectares from the State Industries Promotion Corporation of Tamil Nadu Industrial Growth Centre SEZ, reducing the notified area to 73.991 hectares under the Special Economic Zones Act and Rules. The proposal by M/s. State Industries Promotion Corporation of Tamil Nadu Limited was recommended by the Development Commissioner, approved by the State Government of Tamil Nadu, and found to satisfy statutory requirements. The de-notified parcels are enumerated by village and survey number and are to be used for infrastructure that sub-serves the SEZ's original objectives.

Special Economic Zone expansion approved under SEZ Act, adding notified land and increasing the SEZ's total designated area.
Central Government notifies an additional area of 3.9035 hectares to the Biotechnology Special Economic Zone at Village Manjari Budruk, Pune, approved on 22 February 2024, thereby increasing the SEZ's total area to 26.3261 hectares. The notification is issued under the statutory powers to notify SEZ areas and in pursuance of the SEZ procedural rules, and it lists the specific survey numbers and hectare allocations comprising the added land.

Non-allowable deductions under clause (h) of section 43B broadened by corrigendum, altering tax deductibility treatment.
The corrigendum to G.S.R. 155(E) amends item E, clause 22 by inserting after "2006" the words "or any other amount not allowable under clause (h) of the Income-tax Act, 1961", thereby adding amounts not allowable under clause (h) of section 43B to the scope of clause 22 in the notification.

Tax limitation on royalties and technical fees: source tax capped where recipient is the beneficial owner, aligning treaty rates.
The Central Government, exercising powers under section 90 of the Income-tax Act, substituted paragraph 2 of Article 13 of the India-Spain convention so that royalties and fees for technical services may be taxed in the source State but, where the recipient is the beneficial owner, the tax charged shall not exceed ten per cent of the gross amount; the amendment implements the Protocol's paragraph providing for application of a lower source-tax rate and is applicable from assessment year 2024-25.

Urea import policy amendment extends authorised importer eligibility and import channelisation through IPL and designated entities for government account.
Amendment extends authorised import channels for agricultural-grade urea, maintaining import permission through designated public sector fertilizer producers subject to Foreign Trade Policy compliance, and extends the temporary allowance for imports via Indian Potash Limited. Imports for the Government account are authorised to be made either by designated State Trading Enterprises or through entities authorised by the Department of Fertilizers (Fertilizer Marketing Entities) for filing Bills of Entry at Indian ports, while requiring conformity with prescribed quality standards and existing FTP procedural requirements.