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    <description>CBIC extended authority under section 51A(4) to permit deposits into the Electronic Cash Ledger for imports and exports at non automated customs stations, courier terminals and accompanied baggage, excluding deposits for specified electronic payments. Kerala issued guidance counting appeal time limits from the date the President of the Appellate Tribunal assumes office and directing Appellate Authorities to continue disposing pending appeals; taxpayers may submit a prescribed declaration before arrear recovery officers when proposing appeals. GSTN enabled Tables 14 and 15 in GSTR 1, portal notices consolidation, UPI/card payment options, and LUT filing functionality.</description>
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