Notifications + Circulars (Topic wise)

I.Tax
CGST
IGST
CESS
UTGST
SGST
Custom
FTP
SEZ
FEMA
C.Law
SEBI
IBC

Income Tax [IT] Notifications:
05/2025 Dated: 3-1-2025 - IT
Exemption from specified income U/s 10(46) of IT Act 1961 – ‘Karnataka State Horticulture Development Agency’
04/2025 Dated: 3-1-2025 - IT
Exemption from specified income U/s 10(46) of IT Act 1961 – ‘The Commissioners for the Rabindra Setu, Kolkata’
03/2025 Dated: 2-1-2025 - IT
Central Government notifies that no deduction of tax shall be made on the payment under section 194Q of the IT Act 1961
02/2025 Dated: 2-1-2025 - IT
Central Government notifies that no deduction of income-tax under Chapter XVII of the Income-tax Act, 1961
01/2025 Dated: 2-1-2025 - IT
Central Government notifies that no deduction of income-tax under Chapter XVII of the Income-tax Act, 1961
131/2024 Dated: 30-12-2024 - IT
Central Government approves ‘Sri Paripoorna Sanathana Charitable Trust’, Bengaluru for its college unit, 'Sri Paripoorna Sanathana Ayurveda Medical College, Hospital and Research Centre’ under the category of ‘University, College or Other Institution’ for the purposes of clause (ii) of sub-section (1) of section 35
128/2024 Dated: 18-12-2024 - IT
Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A (1F) - if payment is made to Credit Guarantee Fund Trust for Micro and Small Enterprises as referred to in clause (46B) of section 10 of income tax, 1961
129/2024 Dated: 12-12-2024 - IT
Exemption from specified income U/s 10(46) of IT Act 1961 – ‘Central Silk Board, Bengaluru’
127/2024 Dated: 11-12-2024 - IT
Amendment in Notification No. 44/2020 dated the 6th July, 2020

Income Tax - Circulars
21/2024 Dated: 31-12-2024
Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases
20/2024 Dated: 30-12-2024
Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024
19/2024 Dated: 16-12-2024
Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
18/2024 Dated: 30-11-2024
Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E regarding International Transactions for the AY 2024-25
17/2024 Dated: 18-11-2024
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23

Income Tax - Orders
F. No. 285/08/2014-IT(Inv.V)/163 Dated: 17-10-2024
Guidelines for Compounding of Offences under the Income-Tax Act, 1961
F. No. 225/72/2024/ITA-II Dated: 3-5-2024
Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2024-25 — procedure for compulsory selection in such cases
Insight Instruction No. 78 Dated: 2-4-2024
Functionality for Verification of High Risk Refund Cases for Investigation wing users at Insight
Insight Instruction No. 77 Dated: 2-4-2024
Functionality for Verification of High-Risk Refund Cases for Jurisdictional Assessing Officer at Insight
Insight Instruction No. 76 Dated: 2-4-2024
Functionality for Verification of High Risk Refund Cases for TDS charge officers at Insight

Central Goods and Services Tax [CGST] Rate Notifications:
G.S.R. 652(E) Dated: 22-10-2024 - CGST Rate
Corrigendum - Notification No. 09/2024-Central Tax (Rate), dated the 8th October, 2024 - RCM on Renting of immovable property
09/2024 Dated: 8-10-2024 - CGST Rate
Services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - Residential Property - Seeks to amend Notification No. 13/2017-Central Tax (Rate), dated the 28th June, 2017
08/2024 Dated: 8-10-2024 - CGST Rate
Exempted supply of services - Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017
07/2024 Dated: 8-10-2024 - CGST Rate
Rates for supply of services under CGST Act - Serial no. 8 amended - Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, dated the 28th June, 2017
06/2024 Dated: 8-10-2024 - CGST Rate
Reverse charge on certain specified supplies of goods u/s 9(3) of CGST Act - Metal Scrap -Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated 28th June, 2017
05/2024 Dated: 8-10-2024 - CGST Rate
CGST Rate Schedule u/s 9(1) - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
04/2024 Dated: 12-7-2024 - CGST Rate
Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 - Exempted supply of services
03/2024 Dated: 12-7-2024 - CGST Rate
Seeks to amend Notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017 - Exemption on intra-State supplies of goods
02/2024 Dated: 12-7-2024 - CGST Rate
Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017 - rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods

Central Goods and Services Tax [CGST] Notifications:
31/2024 Dated: 13-12-2024 - CGST
Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
30/2024 Dated: 10-12-2024 - CGST
Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in Murshidabad in the state of West Bengal
S.O. 5128(E) Dated: 29-11-2024 - CGST
Corrigendum - Notification No. S.O.5063 (E) which was issued to Amend Notification number S.O.3048(E) regarding Constitution of Principal and States benches of GSTAT.
29/2024 Dated: 27-11-2024 - CGST
Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Manipur
28/2024 Dated: 27-11-2024 - CGST
Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.
S.O. 5063(E) Dated: 26-11-2024 - CGST
Constitution of Principal and States benches of GSTAT. - Amendment in Notification number S.O.3048(E), dated the 31st July, 2024
27/2024 Dated: 25-11-2024 - CGST
Jurisdiction of Central Tax Officers - CGST officers - Amendment in Notification No. 02/2017-Central Tax, dated the 19th June, 2017
26/2024 Dated: 18-11-2024 - CGST
Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand
25/2024 Dated: 9-10-2024 - CGST
Specifies supply of metal scrap between registered person for TDS compliance

CGST Circulars
243/37/2024 Dated: 31-12-2024
Clarification on various issues pertaining to GST treatment of vouchers
242/36/2024 Dated: 31-12-2024
Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients
241/35/2024 Dated: 31-12-2024
Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract
240/34/2024 Dated: 31-12-2024
Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform
239/33/2024 Dated: 4-12-2024
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'

GST - Orders
INSTRUCTION NO. 04/2024 Dated: 4-10-2024
Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal
Instruction No. 03/2024 Dated: 14-8-2024
Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit matters
Instruction No. 02/2024 Dated: 12-8-2024
Guidelines for Second special All-India Drive against fake registrations
Instruction No. 01/2024 Dated: 30-5-2024
Guidelines for initiation of recovery proceedings before three months from the date of service of demand order
F. No. GSTN/PMO/CBIC/2023 Dated: 22-5-2024
Migration of CBIC to GSTN BO

Integrated Goods and Services Tax [IGST] Rate Notifications:
G.S.R. 654 (E) Dated: 22-10-2024 - IGST Rate
Corrigendum - Notification No. 09/2024- Integrated Tax (Rate), dated the 8th October, 2024 - RCM on Renting of immovable property
09/2024 Dated: 8-10-2024 - IGST Rate
Services on which tax will be payable under reverse charge mechanism (RCM) under IGST Act - Residential Property - Seeks to amend in Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017
08/2024 Dated: 8-10-2024 - IGST Rate
Exempted supply of services - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
07/2024 Dated: 8-10-2024 - IGST Rate
Rates for supply of services under IGST Act - Serial no. 8 amended - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
06/2024 Dated: 8-10-2024 - IGST Rate
Reverse charge on certain specified supplies of goods u/s 5(3) of IGST Act - Seeks to amend Notification No. 4/2017- Integrated Tax (Rate) dated 28th June, 2017
05/2024 Dated: 8-10-2024 - IGST Rate
IGST Rate Schedule u/s 5(1) - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
04/2024 Dated: 12-7-2024 - IGST Rate
Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Exemptions on supply of services.
03/2024 Dated: 12-7-2024 - IGST Rate
Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Exemption from IGST on inter-State supplies of goods.
02/2024 Dated: 12-7-2024 - IGST Rate
Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods

Integrated Goods and Services Tax [IGST] Notifications:
01/2024 Dated: 10-7-2024 - IGST
Seeks to Amend in the Notification No. 02/2018-Integrated Tax, dated the 20th September, 2018. - Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies. - Appliable for other suppliers where consideration with respect to such supplies is to be collected by the said operator.

Compensation CESS [GST Cess] Rate Notifications:
01/2024 Dated: 12-7-2024 - GST CESS Rate
Central Government exempts supply of goods falling under the heading 2202 by a Unit Run Canteen (URC) to authorised customers, from the whole of the Goods and Services Tax Compensation Cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017

Union Territory Goods and Services Tax [UTGST] Rate Notifications:
G.S.R. 653(E) Dated: 22-10-2024 - UTGST Rate
Corrigendum - Notification No. 09/2024-Union Territory Tax (Rate), dated the 8th October, 2024 - RCM on Renting of immovable property
09/2024 Dated: 8-10-2024 - UTGST Rate
Services on which tax will be payable under reverse charge mechanism (RCM) under UTGST Act - Seeks to amend Notification No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017
08/2024 Dated: 8-10-2024 - UTGST Rate
Exempted supply of services - Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
07/2024 Dated: 8-10-2024 - UTGST Rate
Rates for supply of services under UTGST Act - Serial no. 8 amended -Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate),dated the 28th June, 2017
06/2024 Dated: 8-10-2024 - UTGST Rate
Reverse charge on certain specified supplies of goods u/s 7(3) of UTGST Act - Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate), dated the 28th June, 2017
05/2024 Dated: 8-10-2024 - UTGST Rate
UTGST Rate Schedule u/s 7(1) - Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate) dated the 28th June, 2017
04/2024 Dated: 12-7-2024 - UTGST Rate
Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
03/2024 Dated: 12-7-2024 - UTGST Rate
Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017
02/2024 Dated: 12-7-2024 - UTGST Rate
Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017

Union Territory Goods and Services Tax [UTGST] Notifications:
02/2024 Dated: 7-10-2024 - UTGST
Union Territory Goods and Services Tax (Ladakh) Rules, 2024.
01/2024 Dated: 10-7-2024 - UTGST
Seeks to Amend in the Notification No. 12/2018-Union Territory Tax, dated the 28th September, 2018. - Rate of tax collection at source (TCS)
01/2024 Dated: 28-3-2024 - UTGST
Seeks to amend Notification No. 04/2019 – Union Territory Tax, dated the 16th May, 2019 - to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu

States Goods and Services Tax [SGST] Notifications:
F. 14 (93)/LA/2024/jtsecylaw/1445-1454 Dated: 31-12-2024 - Delhi SGST
Delhi Goods and Services (Amendment) Act, 2024.
G.O.Ms.No. 139 Dated: 30-12-2024 - Telangana SGST
Notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit.
G.O.Ms.No. 138 Dated: 30-12-2024 - Telangana SGST
Supersede notification G.O. Ms No.55, Revenue (CT.II) Department, Dt.16.07.2021
G.O.Ms.No. 137 Dated: 30-12-2024 - Telangana SGST
Amendment in Notification G.O.Ms No. 210, Revenue (CT-II) Department, Dt. 29.09.2018
G.O.Ms.No. 136 Dated: 30-12-2024 - Telangana SGST
To waive the requirement of mandatory registration under section 24(ix) of Telangana Goods and Services Tax Act for person supplying goods through Electronic Commerce Operators, subject to certain conditions
S.R.O. No. 1190/2024 Dated: 24-12-2024 - Kerala SGST
Amendment in Notification No. G.O.(P) No.135/2018/TAXES (S.R.O. No.583/2018) dated 18th August, 2018
33/2023-State Tax Dated: 23-12-2024 - Delhi SGST
“Account Aggregator” notified as the systems with which information may be shared by the common portal based on consent u/s 158A of DGST Act, 2017
F.12(1)FD/Tax/2024-109 Dated: 16-12-2024 - Rajasthan SGST
Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7
F.12(1)FD/Tax/2024-108 Dated: 16-12-2024 - Rajasthan SGST
Seeks to notify the special procedure under section 148 of the RGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act
F.12(1)FD/Tax/2024-107 Dated: 16-12-2024 - Rajasthan SGST
Seeks to notify date under sub-section (1) of Section 128A of RGST Act, 2017 regarding payment of tax payable by a class of registered person
F.12(1)FD/Tax/2024-106 Dated: 16-12-2024 - Rajasthan SGST
Rajasthan Goods and Services Tax (Third Amendment) Rules, 2024.

SGST Circulars
TRADE CIRCULAR No. 29/2024 Dated: 16-12-2024
Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings
TRADE CIRCULAR No. 28/2024 Dated: 16-12-2024
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi.
TRADE CIRCULAR No. 27/2024 Dated: 16-12-2024
Clarifications regarding applicability of GST on certain services.
Trade Circular No. 31T of 2024 Dated: 25-11-2024
Clarification of various doubts related to Section 128A of the CGST Act, 2017
Trade Circular No. 30T of 2024 Dated: 25-11-2024
Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017
JC(HQ)-5/AR-2/GST/2024/ADM-8/B-168 Dated: 25-11-2024
Corrigendum to Trade Circular No. 30T of 2024 issued by the MGST.
21/2024-Kerala SGST Dated: 18-11-2024
Kerala State Goods and Services Tax Act, 2017- Adjudication of Show Cause Notices- Common Adjudicating Authority
CCT/26-4/2024-25/G/3467 Dated: 1-11-2024
Clarification of various doubts related to Section 128A of the CGST Act, 2017
CCT/26-4/2024-25/G/3466 Dated: 1-11-2024
Clarifying the issues regarding implementation of provisions of sub--section (5) and sub-section (6) in Section 16 of CGST Act, 2017
CCT/26-4/2024-25/G/3465 Dated: 1-11-2024
Clarification regarding the scope of “as is/as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings
CCT/26-4/2024-25/G/3464 Dated: 1-11-2024
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi

Customs [Cus] Notifications:
50/2024 Dated: 30-12-2024 - Cus
Seeks to give effect to the fourth tranche of tariff concessions under India-Australia ECTA.
49/2024 Dated: 26-12-2024 - Cus
Exemption for imports of Yellow Peas [HS 0713 10 10] from applicable BCD and AIDC - Seeks to amend Notification No. 64/2023-Customs, dated the 7th December, 2023
48/2024 Dated: 3-12-2024 - Cus
Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.- It was exempting imports of Petroleum Crude and ATF from whole of the additional duty of Customs as is equivalent to the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002
47/2024 Dated: 13-11-2024 - Cus
Effective rates of customs duty and IGST for goods imported into India - Amendment in Notification No. No. 50/2017-Customs, dated the 30th June, 2017
46/2024 Dated: 22-10-2024 - Cus
Seeks to amend Export Duty on Certain Varieties of rice.
45/2024 Dated: 30-9-2024 - Cus
Seeks to amend the various Customs notifications in order to align the HS Codes of the said notifications with the Finance Act, 2024, w.e.f. 01.10.2024
44/2024 Dated: 27-9-2024 - Cus
Seeks to amend Export Duty on Certain Varieties of rice
43/0204 Dated: 13-9-2024 - Cus
Seeks to to extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.12.2024. to impose export duty of 20% on exports of Onions (HS 0703 10); to change rates of BCD and AIDC on crude and refined edible oils.
42/2024 Dated: 6-9-2024 - Cus
Seeks to rescind Notification No. 26/2011-Customs, dated 01.03.2011 - This notification was exempting the work of art imported for exhibition in a public museum or national institution

Customs Non-Tariff [Cus(NT)] Notifications:
88/2024 Dated: 31-12-2024 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
87/2024 Dated: 24-12-2024 - Cus (NT)
Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s HD Hyundai Construction Equipment India Pvt. Ltd.
86/2024 Dated: 16-12-2024 - Cus (NT)
Notification to specify the manufacturing processes and other operations in relation to a class of goods in a warehouse.
85/2024 Dated: 13-12-2024 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
G.S.R. 766(E) Dated: 11-12-2024 - Cus (NT)
Corrigendum - Notification No. 83/2024-Customs (N.T.), dated the 21st November, 2024
84/2024 Dated: 29-11-2024 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
83/2024-Customs (N.T.) Dated: 21-11-2024 - Cus (NT)
Inland Container Depots for loading and unloading of goods - Seeks to amend Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997
82/2024 - Customs (N.T.) Dated: 20-11-2024 - Cus (NT)
Land Customs Stations and Routes for import and export of goods by land or inland water ways - Seek amendment in Notification No. 63/1994-Customs (N.T.) dated the 21st November, 1994
81/2024 Dated: 14-11-2024 - Cus (NT)
Customs ports - Appointment for specified purposes - Amendment in Notification No. 62/1994-Customs (N.T.) dated the 21st November, 1994

Customs - Anti Dumping Duty [ADD] Notifications:
28/2024 Dated: 26-12-2024 - ADD
Seeks to impose definitive Anti-Dumping Duty on import of “Digital Offset Printing Plates” originating in or exported from China PR, Japan, Korea RP, Vietnam, and Taiwan
27/2024 Dated: 18-12-2024 - ADD
Seeks to impose ADD on Telescopic Channel Drawer Slider from China PR for 5 years, pursuant to final findings of DGTR
G.S.R. 751(E) Dated: 5-12-2024 - ADD
Corrigendum - Notification No. 26/2024-CUSTOMS (ADD), dated the 4th December, 2024
26/2024 Dated: 4-12-2024 - ADD
Seeks to impose Anti-Dumping Duty on imports of "Textured Tempered Coated and Uncoated Glass " falling under Tariff headings 7003, 7005, 7007, 7016, 7020 and 8541 originating in or exported from China PR or Vietnam for a period of 6 Months.
25/2024 Dated: 22-11-2024 - ADD
Anti-dumping duty on imports of Polyethylene Terephthalate (PET) resin originating in or exported from China PR - Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th March, 2021
24/2024 Dated: 11-11-2024 - ADD
Seeks to impose ADD on Epichlorohydrin imported from China PR, Korea RP and Thailand for 5 years, pursuant to final findings of DGTR.
23/2024 Dated: 4-11-2024 - ADD
Seeks to impose ADD on Welded-Stainless Steel Pipes and Tubes from Thailand and Vietnam
22/2024 Dated: 22-10-2024 - ADD
Seeks to impose ADD on Isopropyl Alcohol imported from China PR for 5 years, pursuant to final findings of DGTR.
21/2024 Dated: 22-10-2024 - ADD
Seeks to impose ADD on Sulphur Black imported from China PR for 5 years pursuant to final findings of DGTR.

Customs Circulars
01/2025 Dated: 1-1-2025
Roll out of Automated Out of Charge for AEO T2 and T3 Clients
27/2024 Dated: 23-12-2024
Enabling Voluntary Payment electronically on ICEGATE e-Payment Platform
26/2024 Dated: 21-11-2024
Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances
25/2024 Dated: 21-11-2024
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022
24/2024 Dated: 20-11-2024
Mandatory additional qualifiers in import declarations in respect of coking/ non-coking coal w.e.f 15.12.2024

Customs Orders
Instruction No. 29/2024 Dated: 14-11-2024
Requirement of Registration of Foreign Food Manufacturing Facilities as per Food Safety and Standards (Import) First Amendment Regulations, 2021, dated 03.11.2021
CAVR Review Order No. 02/2024 Dated: 13-11-2024
Order for extension of validity of CAVR Order No. 02/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 in respect of Stainless Steel of J3 grade classified under HS Codes 72191200, 72191300, 72191400, 72192390, 72193290, 72193390, 72193490, 72193590, 72199012, 72199013, 72199090, 72202029, 72202090, 72209022, 72209029 & 72209090
Instruction No. 28 /2024 Dated: 12-11-2024
General ways of identification of the Low Voltage Switchgear and Controlgear under EEQCO as per phased implementation plan
F. No. 390/Misc/3/2019-JC Dated: 5-11-2024
Guidelines for conduct of personal hearings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994
Instruction No. 27/2024 Dated: 1-11-2024
Guidelines for Customs field formations in maintaining ease of doing business while engaging in investigation into tax evasion cases in import or export

Customs Trade Notices
PUBLIC NOTICE No. 20/2024 Dated: 21-12-2024
Streamlining the process and expediting assessment in FAG – Classification of LED Chips-Reg
Public Notice. 17/2024 Dated: 12-12-2024
Clarification on Insurance Amount and Bond Value for CCSPs and validity of Bond for AEO-LO - reg.
PUBLIC NOTICE NO. 24 / 2024 Dated: 4-12-2024
Export of Rice - Discontinuation of drawing of sampling and testing before Let Export Order – Regarding
PUBLIC NOTICE No. 19 / 2024 Dated: 4-12-2024
Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances-reg.
Public Notice. 104 / 2024 Dated: 3-12-2024
Procedure to issue EDI Port Clearance/Advance Port Clearance – reg.

Foreign Trade / Import-Export [FTP] Notifications:
48/2024-25 Dated: 4-1-2025 - FTP
Export of Wheat to Nepal through National Cooperative Exports Limited (NCEL)
47/2024-2025 Dated: 2-1-2025 - FTP
Amendment in Foreign Trade Policy 2023 to include Para 1.07A and 1.07B for consultation with stakeholders to seek views, suggestions, comments or feedback from relevant stakeholders, including importers/exporters/industry experts concerning the formulation or amendment of the Foreign Trade Policy
46 /2024-25 Dated: 30-12-2024 - FTP
Imposition of Minimum Import Price (MIP) on import of Soda Ash covered under Chapter 28 of ITC (HS) 2022, Schedule –I (Import Policy)
45/2024-25 Dated: 30-12-2024 - FTP
Imposition of Minimum Export Price (MEP) on Export of Honey
44/2024-25 Dated: 26-12-2024 - FTP
Imposition of Quantitative Restriction on import of Low Ash Metallurgical Coke under Chapter 27 of ITC (HS) 2022, Schedule - I (Import Policy)
43/2024-25 Dated: 24-12-2024 - FTP
Extension in Import Period for Yellow Peas under ITC(HS) Code 07131010 of Chapter 07 of ITC (HS) 2022, Schedule -I (Import Policy)
42/2024-25 Dated: 5-12-2024 - FTP
Export of Broken Rice to Senegal and Gambia through National Cooperative Exports Limited (NCEL)
41/2024-25 Dated: 29-11-2024 - FTP
Amendment in Import Policy Condition of ITC HS Codes 85423100, 85423900, 85423200, 85429000 and 85423300 covered under Chapter 85 of ITC (HS), 2022, Schedule-1 (Import Policy)
40/2024-25 Dated: 26-11-2024 - FTP
Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act 2024 (No. 2 of 2024) dated 16.08.2024

FTP Public Notices
37/2024-25 Dated: 2-1-2025
Amendment by incorporation of Para 1.04 (k) in Chapter 1 of the Handbook of Procedures 2023 to specify the procedure for furnishing views, suggestions, comments, or feedback from relevant stakeholders including importers/exporters/industry experts concerning the formulation, amendment or incorporation of specific provision(s) in the Foreign Trade Policy.
36/2024-25 Dated: 27-12-2024
Enlistment of PSIAs and Addition of area of operation of PSIAs in terms of Para 2.52 (c) of HBP 2023 in Appendix-2G
35/2024-25 Dated: 24-12-2024
Import of Menthol under Advance Authorisation/DFIA
34/2024-25 Dated: 17-12-2024
Fixation of one new Standard Input Output Norms (SIONs) at SION A-3683 under 'Chemical and Allied Product' (Product Code 'A').
CORRIGENDUM Dated: 13-12-2024
Corrigendum to Public Notice no. 30/2024-2025 dated 01.11.2024 on amendment in 4.59 of Handbook of Procedures, 2023 and modification in Standard Input Output Norms (SION) M- 1 to M-8 for export of jewellery

FTP Circulars
Policy Circular No. 10/2024-25 Dated: 13-12-2024
EPCG Scheme - Applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review)
Policy Circular No. 09/2024-25 Dated: 11-12-2024
Procedure for implementation of Import Management System for import of restricted IT Hardware (viz. Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor computers and Servers under HSN 8471) for the calendar year 2025
Policy Circular No. 08/2024-25 Dated: 11-10-2024
Applicability of Para 4.08 (ii) of HBP in case of inputs being procured by Advance Authorisation Holders from Units located in SEZ
Policy Circular No. 07/2024-25 Dated: 24-9-2024
Procedure for implementation of DGFT Notification no. 23/2023 dated 03.08.2023; 26/2023 dated 04.08.2023; 38/2023 dated 19.10.2023; and Policy circular no. 06/2023-24 dated 19.10.2023 beyond 30.09.2024
Policy Circular No. 06/2024-25 Dated: 19-6-2024
Clarification regarding Notification No. 17/2024-25 dated 11.06.2024

FTP Trade Notices
Trade Notice No. 26/2024-25 Dated: 30-12-2024
Standard Operating Procedure (SOP) for Export Authorisations for Restricted Seeds and Planting Materials
Trade Notice No. 25/2024-25 Dated: 30-12-2024
Procedure for filing application for obtaining Import Authorisation for import of Low Ash Metallurgical Coke subject to Country-wise Quantitative Restrictions (QR)
Trade Notice No. 24/2024-25 Dated: 20-12-2024
Rescheduling of Launch Date for Preferential eCoO 2.0 System
Trade Notice No. 23/2024-25 Dated: 6-12-2024
Launch of Revamped Preferential Certificate of Origin (eCoO) 2.0 System
Trade Notice No. 22/2024-25 Dated: 14-11-2024
Harmonisation of Schedule-II (Export Policy), ITC(HS) 2022

Special Economic Zone [SEZ] Notifications:
S.O. 5645 (E) Dated: 27-12-2024 - SEZ
Central Government de-notifies an area of 2.16 hectares, thereby making resultant area as 17.80 hectares at Plot No. 3, Kalwa TTC Industrial Area, MIDC, District Thane, in the State of Maharashtra
G.S.R. 786 (E) Dated: 26-12-2024 - SEZ
Special Economic Zones (Fifth Amendment) Rules, 2024 - Hybrid working Permissions
S.O. 05 (E) Dated: 24-12-2024 - SEZ
Central Government de-notifies an area of 3.167 hectares, thereby making the resultant area as 2.614 hectares at Nanakramguda Village, Serilingampally Mandal, Ranga Reddy District in the State of Telangana
S.O. 5185 (E) Dated: 29-11-2024 - SEZ
Central Government de-notifies an area of 0.7532 hectares, thereby making resultant area as 21.7468 hectares at Outer Ring Road, Devarabeesanhalli Village, VarthurHobli, Bengaluru East Taulk, Bengaluru in the State of Karnataka
S.O. 5184(E) Dated: 29-11-2024 - SEZ
Central Government de-notifies an area of 1.4787 hectares, thereby making resultant area as 8.6979 hectares at Rajiv Gandhi Infotech Park, Phase-I, Hinjewadi Pune, in the State of Maharashtra
S.O. 5183(E) Dated: 29-11-2024 - SEZ
Central Government notifies an additional area of 37.6980 hectares, thereby making the total area of the Special Economic Zone as 588.6514 hectares at Gopalpur, District Ganjam, in the State of Odisha
S.O. 5182(E). Dated: 29-11-2024 - SEZ
Central Government de-notifies an area of 22.9187 hectares, thereby making the resultant area as 91.8521 hectares at Village Matoda, Sari and Chachanvadi Vasna on National Highway-8-A, Taluk Sanand, District Ahmedabad in the State of Gujarat
S.O. 5181(E) Dated: 29-11-2024 - SEZ
Central Government rescinds the Notification Number S.O. 2583 (E) dated 09.10.2009
S.O. 5180(E). Dated: 29-11-2024 - SEZ
Central Government rescinds the Notification Number S.O. 503 (E) dated 28.02.2013

SEZ Orders / Instructions
Instruction No. 117 Dated: 24-9-2024
Guidelines for Operational Framework of FTWZ and Warehousing units in SEZ
K-43014(16)/9/2021-SEZ Dated: 27-6-2024
Concerns/queries/clarifications regarding the newly inserted SEZ Rule 11B notified vide DoC Notification dated 6.12.2023
Instruction No. 116 Dated: 21-6-2024
Guidelines for Procurement / Installation of Solar Power Panels by SEZ Developers to provide power supply in common areas of Special Economic Zones
Instruction No. 115 Dated: 9-4-2024
Concerns/queries/clarifications regarding the newly inserted SEZ Rule 11 B notified vide DoC Notification dated 6.12.2023

Foreign Exchange Management [FEMA] Notifications:
G.S.R. 790 (E) Dated: 31-12-2024 - FCRA
Foreign Contribution (Regulation) Amendment Rules, 2024.
FEMA 10 (R)/(4)/2024-RB Dated: 19-11-2024 - FEMA
Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) (Fourth Amendment) Regulations, 2024
G.S.R. 566 (E) Dated: 12-9-2024 - FEMA
Foreign Exchange (Compounding Proceedings) Rules, 2024
S.O. 3492(E) Dated: 16-8-2024 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Fourth Amendment) Rules, 2024.
FEMA.396(3)/2024-RB Dated: 2-8-2024 - FEMA
Foreign Exchange Management (Debt Instruments) (Third Amendment) Regulations, 2024
FEMA 5(R)/(4)/2024-RB Dated: 6-5-2024 - FEMA
Foreign Exchange Management (Deposit) (Fourth Amendment) Regulations, 2024.
FEMA.399(1)/2024-RB Dated: 30-4-2024 - FEMA
Foreign Exchange Management (Margin for Derivatives Contracts) (First Amendment) Regulations, 2024.
FEMA. 395(2) /2024-RB Dated: 19-4-2024 - FEMA
Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) (Amendment) Regulations, 2024
FEMA. 10R(3)/2024-RB Dated: 19-4-2024 - FEMA
Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2024.
S.O. 1722 (E) Dated: 16-4-2024 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Third Amendment) Rules, 2024.

FEMA Circulars
19 Dated: 11-11-2024
Operational framework for reclassification of Foreign Portfolio Investment to Foreign Direct Investment (FDI)
18 Dated: 4-10-2024
Due diligence in relation to non-resident guarantees availed by persons resident in India
17 Dated: 1-10-2024
Compounding of Contraventions under FEMA, 1999
16 Dated: 6-9-2024
Liberalised Remittance Scheme (LRS) for Resident Individuals-Discontinuation of Reporting of monthly return
15 Dated: 10-7-2024
Remittances to International Financial Services Centres (IFSCs) under the Liberalised Remittance Scheme (LRS)

FEMA Master Direction
15/2024-25 Dated: 24-7-2024
Overseas Investment

Companies Law [CL] Notifications:
G.S.R. 794 (E) Dated: 31-12-2024 - Co. Law
Companies (Accounts) Second Amendment Rules, 2024 - Filing of Corporate Social Responsibility in Form CSR-2
G.S.R. 630(E) Dated: 9-10-2024 - Co. Law
Companies (Adjudication of Penalties) Second Amendment Rules, 2024.
S.O. 4333(E). Dated: 3-10-2024 - Co. Law
Amendment in Notification No. S.O. 1647 (E), dated the 5th May, 2016
G.S.R. 607(E) Dated: 3-10-2024 - Co. Law
Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Amendment Rules, 2024.
G.S.R. 602(E). Dated: 28-9-2024 - Co. Law
Companies (Indian Accounting Standards) Third Amendment Rules, 2024.
S.O. 4196(E) Dated: 25-9-2024 - Co. Law
Central Government appoints Judicial Members and Technical Members in the National Company Law Appellate Tribunal for a period of four years
G.S.R. 587(E) Dated: 24-9-2024 - Co. Law
Companies (Accounts) Amendment Rules, 2024 - Filing of financial statements and fees to be paid thereon.
G.S.R. 583(E) Dated: 20-9-2024 - Co. Law
Companies (Prospectus and Allotment of Securities) Amendment Rules, 2024.
G.S.R. 555(E) Dated: 9-9-2024 - Co. Law
Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2024.

Companies Law Circulars
NF- 25013/2/2023-O/o Secy-NFRA Dated: 3-10-2024
Responsibilities of Principal Auditor and Other Auditors in Group Audits
09/2024 Dated: 19-9-2024
Clarification on holding of Annual General Meeting (AGM) and EGM through Video Conference (VC) or Other Audio Visual Means (OAVM) and passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with Rues made thereunder -Extension of timeline
07/2024 Dated: 17-7-2024
Merger of Forms IEPF-3 With IEPF-4 and IEPF-7 with IEPF-1 along with change in payment process thereof in MCA Version 3
06/2024 Dated: 16-7-2024
Filings under section 124 and section 125 of the Companies Act 2013 read with IEPFA (Accounting, Audit, Transfer and Refund) Rules 2016 in view of transition from MCA 21 version 2 to version 3
05/2024 Dated: 6-7-2024
Extension of time for Filing of PAS-7
04/2024 Dated: 4-7-2024
Filing of Forms [BEN-2, MGT-6] due to migration from V2 Version to V3 Version in MCA 21 Portal from 4th July, 2024 to 14th July, 2024

Securities and Exchange Board [SEBI] Notifications:
SEBI/LAD-NRO/GN/2024/222 Dated: 24-12-2024 - SEBI
SEBI permitted the exit of the Indian Commodity Exchange Limited as a stock exchange and the consequent withdrawal of recognition granted to it
SEBI/LAD-NRO/GN/2024/221 Dated: 16-12-2024 - SEBI
Securities and Exchange Board of India (Mutual Funds) (Third Amendment) Regulations, 2024.
SEBI/LAD-NRO/GN/2024/220 Dated: 16-12-2024 - SEBI
Securities and Exchange Board of India (Research Analysts) (Third Amendment) Regulations, 2024.
SEBI/LAD-NRO/GN/2024/219 Dated: 16-12-2024 - SEBI
Securities and Exchange Board of India (Investment Advisers) (Second Amendment) Regulations, 2024
SEBI/LAD-NRO/GN/2024/218 Dated: 12-12-2024 - SEBI
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024
SEBI/LAD-NRO/GN/2024/217 Dated: 11-12-2024 - SEBI
Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) (Third Amendment) Regulations, 2024.
SEBI/LAD-NRO/GN/2024/216 Dated: 4-12-2024 - SEBI
Securities and Exchange Board of India (Intermediaries) (Second Amendment) Regulations, 2024.
SEBI/LAD-NRO/GN/2024/215 Dated: 4-12-2024 - SEBI
Securities and Exchange Board of India (Prohibition of Insider Trading) (Third Amendment) Regulations, 2024.
SEBI/LAD-NRO/GN/2024/214 Dated: 29-11-2024 - SEBI
Securities and Exchange Board of India (Merchant Bankers) (Amendment) Regulations, 2024.

SEBI Circulars
SEBI/HO/IMD/PoD2/P/CIR/2024/183 Dated: 31-12-2024
Introduction of a Mutual Funds Lite (MF Lite) framework for passively managed schemes of Mutual Funds
SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 Dated: 31-12-2024
Implementation of recommendations of the Expert Committee for facilitating ease of doing business for listed entities
SEBI/HO/ ITD-1/ITD_CSC_EXT/P/CIR/2024/184 Dated: 31-12-2024
Clarifications to Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs)
SEBI/HO/ISD/ISD-PoD-2/P/CIR/2024/180 Dated: 30-12-2024
Allowing subscription to the issue of Non- Convertible Securities during trading window closure period.
SEBI/HO/MIRSD/ MIRSD-PoD-1/P/CIR/2024/164 Dated: 27-12-2024
Prior approval for change in control: Transfer of shareholdings among immediate relatives and transmission of shareholdings and their effect on change in control

SEBI Master Circular
SEBI/HO/MRD/MRD-PoD-1/P/CIR/2024/168 Dated: 3-12-2024
Master Circular for Depositories
SEBI/HO/CFD/PoD2/CIR/P/0155 Dated: 11-11-2024
Master circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities
SEBI/HO/MIRSD/MIRSD-PoD-1/P/CIR/2024/110 Dated: 9-8-2024
Master Circular for Stock Brokers
SEBI/HO/IMD/IMD-PoD-1/P/CIR/2024/90 Dated: 27-6-2024
Master Circular for Mutual Funds
SEBI/HO/AFD/AFD-PoD-2/P/CIR/2024/70 Dated: 30-5-2024
Master Circular for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors.

Insolvency and Bankruptcy [IBC] Notifications:
IBBI/2024-25/GN/REG116 Dated: 24-9-2024 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2024
G.S.R. 560(E) Dated: 10-9-2024 - IBC
Insolvency and Bankruptcy Board of India (Salary, Allowances and other Terms and Conditions of Service of Chairperson and members) Amendment Rules, 2024.
IBBI/2024-25/GN/REG115 Dated: 13-8-2024 - IBC
Insolvency and Bankruptcy Board of India (Inspection and Investigation) (Amendment) Regulations, 2024.
IBBI/2024-25/GN/REG114 Dated: 13-8-2024 - IBC
Insolvency and Bankruptcy Board of India (Information Utilities) (Amendment) Regulations, 2024.

IBC Circulars
IBBI/LIQ/79/2024 Dated: 2-12-2024
Extension of time for filing Forms to monitor liquidation and voluntary liquidation processes under the Insolvency and Bankruptcy Code, 2016, and the regulations made thereunder.
IBBI/LIQ/78/2024 Dated: 29-10-2024
Centralized Electronic Listing and Auction Platform for the Sale of Assets under Liquidation Process
IBBI/LIQ/77/2024 Dated: 9-10-2024
Extension of time for filing Forms to monitor voluntary liquidation processes under the Insolvency and Bankruptcy Code, 2016, and the regulations made thereunder.
IBBI/LIQ/76/2024 Dated: 9-10-2024
Extension of time for filing Forms to monitor liquidation processes under the Insolvency and Bankruptcy Code, 2016, and the regulations made thereunder
IBBI/RV/75/2024 Dated: 12-8-2024
Generation of Valuation Report Identification Number for valuation conducted by Register Valuer under Insolvency and Bankruptcy Code, 2016.