Appointment of Appellate Authority member now tied to the Chief Commissioner to ensure continuity and avoid transfer delays.
The notification amends the earlier entry at Serial No.1 by substituting the member with the Chief Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram Zone as the member of the Kerala Appellate Authority for Advance Ruling, made under the powers conferred by the Kerala State Goods and Services Tax Act, 2017, replacing prior appointments that named individual officers.

Refund restrictions for taxes paid where a notice covers mixed periods; appeals may be limited to non-specified periods.
The amendment to rule 164 provides that no refund shall be available for tax, interest and penalty already discharged for an entire period prior to commencement of these Rules where a notice under Section 128A(1) includes demand partially for the specified period and partially for other periods. It also allows the applicant to intimate the appellate authority that they do not wish to pursue the appeal for the specified period, upon which the authority will adjudicate only for the remaining period and the appeal is deemed withdrawn to that extent for purposes of sub-clause (3) of Section 128A.

Customs appointment: Dholera designated for unloading imported goods and loading export goods under amended notification.
The Central Board of Indirect Taxes and Customs amends Notification No. 61/94-Customs (N.T.) to insert Dholera in the Table for Gujarat, authorising the unloading of imported goods and the loading of export goods or any class of such goods at that location.

Tariff value fixation updates valuation rules for edible oils, brass scrap, areca nut, gold and silver, affecting customs import valuation.
The Central Board of Indirect Taxes & Customs, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to specify US dollar tariff values for listed goods (edible oils, brass scrap, areca nuts) per metric tonne and for specified forms of gold and silver per ten grams or per kilogram, including descriptive qualifications and exclusions; the notification updates the operative valuation schedule and comes into force the day after issuance.

Coal Import Monitoring registration fee revised to appendix schedule, replacing prior fixed fee structure under FTP rules
Importers must submit advance information online and obtain an Automatic Registration Number under the Coal Import Monitoring System; the prior CIF based per thousand fee with prescribed minimum and maximum is replaced and the registration fee will be charged according to the fee scale set out in the designated appendix to the Import Policy.

KYC data governance requires secure, interoperable records, independent validation, client consent controls, and regulated entity accountability.
Each KRA must establish interoperable electronic connectivity with other IFSC KRAs and may connect with KRAs registered with other financial-sector regulators, while maintaining secure data-transmission links with Regulated Entities. It must store, safeguard and retrieve KYC documents, independently validate uploaded records, disseminate client updates to service-using intermediaries, maintain audit trails, and preserve data integrity, backups, controls and periodic system audits. Client data access must be limited to a Regulated Entity's own clients and subject to client consent, with compliance required under applicable data-protection law.

Registration of capital market intermediaries: new IFSC rules mandate eligibility, net worth, conduct and supervisory compliance.
These regulations create a comprehensive IFSC framework requiring registration of specified capital market intermediaries, prescribe applicant eligibility including net worth and fit and proper criteria, mandate qualification and experience norms for principal and compliance officers, set ongoing obligations (records retention, codes of conduct, audits, business continuity, cyber security and risk management), enumerate category specific duties for intermediaries including disclosure and conflict management, and empower the Authority with inspection and enforcement tools along with transitional and repeal provisions.

Commencement of rule 3: April first set as the coming-into-force date and deemed effective from February eleventh.
The Governor, on the Council's recommendation and under statutory authority, appoints the 1st day of April, 2025 as the date on which the provisions of rule 3 of the West Bengal Goods and Services Tax (Amendment) Rules, 2025 shall come into force, and declares that the notification shall be deemed to have come into force with effect from the 11th day of February, 2025.

Commencement of WBGST amendment rules: specified provisions appointed to come into force on designated dates.
The notification appoints commencement dates for specified provisions of the West Bengal Goods and Services Tax (Second Amendment) Rules, 2024: Rules 2, 23, 26 and 31 to come into force on the eleventh day of February, 2025; and Rule 36 and clause (ii) of Rule 37 to come into force on the first day of April, 2025. It is issued under the State GST statute and states the notification is deemed to have come into force from the eleventh day of February, 2025.

GST commencement notification phases into force specified provisions of the Arunachal Pradesh Goods and Services Tax Act, 2025.
The Arunachal Pradesh Goods and Services Tax Act, 2025 is brought into force in phases by notification. Sections 7, 32, 39 and 41 come into force on the date of publication in the Official Gazette, while Sections 3 to 6, 8, 10 to 31, 33 to 34, 36 to 38 and 40 come into force from 1 November 2024. The notification functions as a commencement order specifying the effective dates for the listed provisions.

Commencement of GST provisions by notification fixes staged dates for sections 35, 2 and 9 under the state tax law.
Appointment of commencement dates under the Arunachal Pradesh Goods and Services Tax Act, 2025 brings specified provisions into force in stages. The State Government directs that section 35 shall come into force on 1 October 2024, and sections 2 and 9 shall come into force on 1 April 2025. The notification operates solely to fix the effective dates for these provisions.

Refund availability restricted where demand spans specified and other periods; appellant may opt out of pursuing the specified period.
Amendment limits refund entitlement where a notice, statement, or order mixes demand for the specified period with demand for other periods, disallowing refunds for tax, interest, or penalty already discharged in full before the amendment. It also permits an appellant to intimate that they will not pursue the appeal for the specified period, enabling the appellate authority to decide the appeal for the remaining periods and treating the intimation as withdrawal to that extent for statutory purposes.

Direct Tax Vivad se Vishwas Scheme deadline: last date set for declarants to file tax arrear declarations with designated authority.
The Central Government, under powers conferred by the Finance Act, notifies a final deadline for filing declarations under the Direct Tax Vivad se Vishwas Scheme, 2024: declarants must submit a declaration in respect of tax arrear to the designated authority by the notified last date to avail the Scheme's resolution mechanism.

Tariff value fixation amended for edible oils, metals, areca nut and precious metals, updating customs valuation benchmarks.
The notification amends the principal customs NT notification by substituting TABLE 1, TABLE 2 and TABLE 3 to fix tariff values in US dollars for specified imported goods. It prescribes unit tariff values for edible oils, brass scrap, areca nuts and for specified forms of gold and silver, distinguishing eligible forms and applicability of certain notification benefits, and preserves the stated unit values as unchanged. The amendment takes effect from the commencement date specified in the notification.

Interim Board for Settlement constituted under section 31A, establishing four regional boards with specified headquarters.
Constitution of four Interim Boards for Settlement under the statutory power of section 31A of the Central Excise Act, 1944, by executive notification establishing Interim Board for Settlement I (Delhi), Interim Board for Settlement II (Kolkata), Interim Board for Settlement III (Mumbai) and Interim Board for Settlement IV (Chennai) as designated settlement fora, authenticated by the issuing under secretary and notification reference.

Biometric-based Aadhaar authentication centres notified for Assam registration applicants across specified jurisdiction offices and facilitation locations.
Facilitation Centers have been notified in Assam for biometric-based Aadhaar authentication, photographing the applicant, and verifying original documents uploaded with registration applications. The notification applies to applicants under the jurisdiction offices and jurisdiction codes listed in the table, with specified centers and addresses across multiple Assam tax units. It is issued pursuant to the cited Central Tax notification and comes into force from 1 April 2025.

Long-term specified asset designation: HUDCO bonds qualify, with proceeds restricted to self sustaining infrastructure projects.
Bonds issued by the Housing and Urban Development Corporation Limited (HUDCO) and redeemable after five years, if issued on or after 1 April 2025, are designated as a long-term specified asset under the income tax reinvestment provision; HUDCO must apply proceeds only to infrastructure projects able to service debt from project revenues without dependence on State Governments, with "infrastructure" defined by the Updated Harmonised Master List of Infrastructure sub-sectors and its amendments.

ITR B required for persons subject to search or requisition; prescribes electronic filing modes and verification of credit claims.
Rule 12AE mandates Form ITR B for returns under section 158BC following searches under section 132 or requisitions under section 132A on or after 1 September 2024, prescribes electronic filing modes (digital signature or electronic verification code) with audited entities, companies and political parties required to file by digital signature, delegates systems, security and transmission standards to the Principal Director General/Director General (Systems), and provides that tax credit claims against undisclosed block period income (other than self assessment tax) are subject to verification and satisfaction of the Assessing Officer; Form ITR B and accompanying schedules are inserted into Appendix II.

Tax exemption under section 10(46A) recognises Prayagraj Mela Pradhikaran, subject to continued qualifying purposes.
Notification designates Prayagraj Mela Pradhikaran (PAN: AAAGP1340M) as an authority for the purposes of clause (46A)(b) of section 10 of the Income-tax Act, making it eligible for exemption of specified income; the notification is effective from assessment year 2024-25 and is conditional on continued constitution under the State Act and retention of one or more purposes specified in sub-clause (a) of clause (46A).

Tax exemption under section 10(46A) notified for a regional development authority, effective subject to continuation of qualifying purposes.
Exemption under section 10(46A) is extended to the Greater Mohali Area Development Authority by central notification under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, identifying the assessee and its constitution under regional town planning statute. The exemption is effective from the stated assessment year and is conditional on the assessee continuing to be an authority under the regional planning legislation and retaining one or more qualifying purposes specified in sub-clause (a) of clause (46A).