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Income Tax [IT] Notifications:
20/2025 Dated: 18-3-2025 - IT
U/s 138(1) of IT Act 1961 - Specified officer, authority or body - Disclosure of information respecting assessees
19/2025 Dated: 11-3-2025 - IT
Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961.
18/2025 Dated: 6-3-2025 - IT
Exemption from specified income U/s 10(46) of IT Act 1961 - ‘The Delhi Building and Other Construction Workers Welfare Board’
17/2025 Dated: 24-2-2025 - IT
Income-tax (Fifth Amendment) Rules, 2025 - Statement of income distributed by a business trust and Investment fund - Statement of income paid or credited by investment fund, securitisation trust
16/2025 Dated: 12-2-2025 - IT
Exemption from specified income U/s 10(46A) of IT Act 1961 – Real Estate Regulatory Authority, Punjab
15/2025 Dated: 10-2-2025 - IT
Central Government approves ‘Bhaikaka University’ Anand, Gujarat for ‘Scientific Research’ under the category of ‘University, college or other institution’ for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
14/2025 Dated: 7-2-2025 - IT
Income-tax (Fourth Amendment) Rules, 2025. - Furnishing of Annual Statement by a non-resident having Liaison Office in India
13/2025 Dated: 7-2-2025 - IT
Income-tax (Third Amendment) Rules, 2025 - Amends Rule 2F - Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10.
12/2025 Dated: 30-1-2025 - IT
U/s 138(1) of IT Act 1961 - Central Government specifies ‘Joint Secretary to Government of India, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food & Public Distribution’

Income Tax - Circulars
04/2025 Dated: 17-3-2025
Frequently Asked Questions (FAQs) on Guidelines for Compounding of Offences under the Income-Tax Act, 1961 dated 17.10.2024
03/2025 Dated: 20-2-2025
Income-Tax Deduction From Salaries During the Financial Year 2024-25 Under Section 192 of the Income-Tax Act, 1961
02/2025 Dated: 18-2-2025
Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961
01/2025 Dated: 21-1-2025
Guidance for application of the Principal Purpose Test (PPT) under India's Double Taxation Avoidance Agreements
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

Income Tax - Orders
FAQ Dated: 1-2-2025
Personal Income-tax reforms with special focus on middle class - FAQ
F. No. 225/235/2024/ITA-II Dated: 31-1-2025
Order under section 138(1)(a) of the Income-tax Act, 1961
F. No. 225/17/2025-ITA-II Dated: 28-1-2025
Clarification regarding orders u/s 201 of the Income-tax Act, 1961 under e-Appeals Scheme, 2023
F. No. Pr. CCIT/KNP/JCIT(T&.J)/17(2)(vill)(ii)(b)/2(4)/2023-24/5484 Dated: 17-12-2024
Approval of hospital for the purpose of sub clause (b) of clause (ii) of the proviso to sub clause (viii) of clause (2) of Section 17 of the Income Tax Act, 1961 in the case of M/S. The Panacea Multi Super Specialty Hospital, 117/473, L Block, Rakadeo, Kanpur, PAN- AAJFT5887D
F. No. Pr. CCIT/KNP/JCIT(T&.J)/17(2)(viii)(ii)(b)/2(2)/2023-24/4723 Dated: 6-11-2024
Approval of hospital for the purpose of sub clause (b) of clause (ii) of the proviso to sub clause (viii) of clause (2) of Section 17 of the Income-tax Act, 1961 in the case of M/S. Gurjar's Multispeciality Hospital (A unit of Dr. Gurjar Hospitals Pvt. Ltd.), 120/500 (20 & 20-1), Lajpat Nagar, Kanpur, PAN- AAJCD0306Q

Central Goods and Services Tax [CGST] Rate Notifications:
08/2025 Dated: 16-1-2025 - CGST Rate
Seeks to amend Notification No 17/2017-Central Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding electronic commerce operators.
07/2025 Dated: 16-1-2025 - CGST Rate
Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding reverse charge mechanism (RCM)
06/2025 Dated: 16-1-2025 - CGST Rate
Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
05/2025 Dated: 16-1-2025 - CGST Rate
Rates for supply of services under CGST Act - Amendment to the explanation meaning of "Declared Tariff" and "Specified Premises" -Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
04/2025 Dated: 16-1-2025 - CGST Rate
Seeks to amend Notification No. 8/2018-Central Tax (Rate), dated the 25th January, 2018, regarding Old and used motor vehicles.
03/2025 Dated: 16-1-2025 - CGST Rate
Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017
02/2025 Dated: 16-1-2025 - CGST Rate
Exemption on intra-State supplies of goods of "Gene Therapy" - Substitute the meaning of "pre-packaged and labelled" - Seeks to amend Notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017
01/2025 Dated: 16-1-2025 - CGST Rate
CGST Rate Schedule u/s 9(1) - Substitute the meaning of "pre-packaged and labelled" - Seeks to amend Notification No. 1/2017- Central Tax (Rate), dated 28th June, 2017
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

Central Goods and Services Tax [CGST] Notifications:
10/2025 Dated: 13-3-2025 - CGST
Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017 - Jurisdiction of Central Tax Officers - CGST officers
09/2025 Dated: 11-2-2025 - CGST
Seeks to bring in force provisions of various rule of Central Goods and Services Tax (Amendment) Rules, 2024
08/2025 Dated: 23-1-2025 - CGST
Central Tax Notification for waiver of the late fee
07/2025 Dated: 23-1-2025 - CGST
Central Goods and Services Tax (Amendment) Rules, 2025
06/2025 Dated: 10-1-2025 - CGST
Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024
05/2025 Dated: 10-1-2025 - CGST
Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024
04/2025 Dated: 10-1-2025 - CGST
Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024
03/2025 Dated: 10-1-2025 - CGST
Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024
02/2025 Dated: 10-1-2025 - CGST
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024

CGST Circulars
247/04/2025 Dated: 14-2-2025
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer
246/03/2025 Dated: 30-1-2025
Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
245/02/2025 Dated: 28-1-2025
Clarifications regarding applicability of GST on certain services
244/01/2025 Dated: 28-1-2025
Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer
243/37/2024 Dated: 31-12-2024
Clarification on various issues pertaining to GST treatment of vouchers

GST - Orders
Instruction No. 02/2025 Dated: 7-2-2025
Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017
F. No. 190341/12/2025-TRU Dated: 31-1-2025
Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue
Instruction No. 01/2025 Dated: 13-1-2025
Guidelines for Arrest and Bail in relation to Offences Punishable Under The CGST Act, 2017
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

Integrated Goods and Services Tax [IGST] Rate Notifications:
F. No. 190354/2/2025-TO (TRU-II) - G.S.R. 90(E) Dated: 31-1-2025 - IGST Rate
Corrigendum - Notification No. 05/2025-Integrated Tax (Rate), dated the 16th January, 2025
08/2025 Dated: 16-1-2025 - IGST Rate
Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding electronic commerce operators.
07/2025 Dated: 16-1-2025 - IGST Rate
Seeks to amend Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding reverse charge mechanism (RCM).
06/2025 Dated: 16-1-2025 - IGST Rate
Exemptions on supply of services under IGST Act- Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
05/2025 Dated: 16-1-2025 - IGST Rate
Rates for supply of services under IGST Act - Amendment to the explanation meaning of "Declared Tariff" and "Specified Premises" - Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
04/2025 Dated: 16-1-2025 - IGST Rate
Seeks to amend Notification No. 9/2018-Integrated Tax (Rate), dated the 25th January, 2018, regarding Old and used motor vehicles.
03/2025 Dated: 16-1-2025 - IGST Rate
Seeks to amend Notification No. 40/2017-Integrated Tax (Rate), dated the 18th October, 2017
02/2025 Dated: 16-1-2025 - IGST Rate
Absolute Exemption from IGST on inter-State supplies of goods of "Gene Therapy" - Substitute the meaning of "pre-packaged and labelled" - Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017
01/2025 Dated: 16-1-2025 - IGST Rate
IGST Rate Schedule u/s 5(1) - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017

Integrated Goods and Services Tax [IGST] Notifications:
S.O. 95(E) Dated: 6-1-2025 - IGST
Appointment of Nodal Officer for GST Intelligence Under Section 14A(3) of IGST Act, 2017
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:
01/2025 Dated: 16-1-2025 - GST CESS Rate
Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
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:
08/2025 Dated: 16-1-2025 - UTGST Rate
Seeks to amend Notification No. 17/2017-Union Territory (Rate), dated 28th June 2017, to implement the 55th GST Council's recommendations regarding electronic commerce operators.
07/2025 Dated: 16-1-2025 - UTGST Rate
Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding reverse charge mechanism (RCM)
06/2025 Dated: 16-1-2025 - UTGST Rate
Exempted supply of services - Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
05/2025 Dated: 16-1-2025 - UTGST Rate
Rates for supply of services under UTGST Act - Amendment to the explanation meaning of "Declared Tariff" and "Specified Premises" - Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
04/2025 Dated: 16-1-2025 - UTGST Rate
Seeks to amend Notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, regarding Old and used motor vehicles.
03/2025 Dated: 16-1-2025 - UTGST Rate
Amendment in Notification No. 39/2017-Union territory Tax (Rate), dated the 18th October, 2017
02/2025 Dated: 16-1-2025 - UTGST Rate
Exemption from UTGST on supplies of goods of "Gene Therapy" - Substitute the meaning of "pre-packaged and labelled" - Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017
01/2025 Dated: 16-1-2025 - UTGST Rate
UTGST Rate Schedule - Substitute the meaning of "pre-packaged and labelled" -Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated 28th June, 2017
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

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)

States Goods and Services Tax [SGST] Notifications:
S.R.O. No. 305/2025 Dated: 20-3-2025 - Kerala SGST
Central Tax Notification for waiver of the late fee
S.R.O. No. 304/2025 Dated: 20-3-2025 - Kerala SGST
Kerala Goods and Services Tax (Amendment) Rules, 2025.
09/2025-State Tax Dated: 19-3-2025 - Maharashtra SGST
Seeks to bring rules 8, 24, 27, 32, 37, 38 of the MGST (Amendment) Rules, 2024 in to force
38/1/2017-Fin(R&C)(291)/27762 Dated: 7-3-2025 - Goa SGST
Seeks to bring in force provisions of various rule of Goa Goods and Services Tax (Second Amendment) Rules, 2024
348-F.T. Dated: 3-3-2025 - West Bengal SGST
Seeks to further amend Notification No 1141-F.T. dated 28.06.2017 and inter alia seeks to substitute the definition of "specified premises"
342-F.T. Dated: 3-3-2025 - West Bengal SGST
Seeks to further amend Notification No. 1126-F.T. dated 28.06.2017 and inter alia seeks to reduce the rate on Gene Therapy from the existing 12% to nil.
341-F.T. Dated: 3-3-2025 - West Bengal SGST
Seeks to further amend Notification No. 1125- F.T. dated 28.06.2017 and inter alia seeks to reduce the rate of taxes on supply of all Fortified Rice Kernels.
F.12(5)FD/Tax/2025-122 Dated: 27-2-2025 - Rajasthan SGST
Seeks to bring Rules 2, 23, 26, 31, 36, 37 (ii) of notification no. F.12(1)FD/Tax/2024-88 dated 19.07.2024 and Rule 2 of notification no. F.12(1)FD/Tax/2024-93 dated 27.09.2024 into force
312 .F.T. Dated: 25-2-2025 - West Bengal SGST
Seeks to waive late fees for those RTPs who had failed to furnish FORM GSTR-9C along with FORM GSTR-9 but subsequently filed FORM GSTR-9C on or before 31.03.2025.
311-F.T. Dated: 25-2-2025 - West Bengal SGST
West Bengal Goods and Services Tax (Second Amendment) Rules, 2025.
309-F.T. Dated: 25-2-2025 - West Bengal SGST
Seeks to notify the special procedure under section 148 of the WBGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.

SGST Circulars
TRADE CIRCULAR No. 10/2025 Dated: 18-3-2025
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on the 21st December, 2024, at Jaisalmer.
TRADE CIRCULAR No. 09/2025 Dated: 18-3-2025
Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
TRADE CIRCULAR No. 08/2025 Dated: 18-3-2025
Clarifications regarding applicability of GST on certain services
TRADE CIRCULAR No. 07/2025 Dated: 18-3-2025
Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.
TRADE CIRCULAR No. 06/2025 Dated: 13-3-2025
Clarification of various doubts related to Section 128A of the WBGST Act, 2017
CCT/26-4/2024-25/G/5291-39/2024-25-GST Dated: 11-3-2025
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer
CCT/26-4/2024-25/G/5290-38/2024-25-GST Dated: 11-3-2025
Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
CCT/26-4/2024-25/G/5289-37/2024-2025-GST Dated: 11-3-2025
Clarifications regarding applicability of GST on certain services
CCT/26-4/2024-25/G/5288-36/2024-25-GST Dated: 11-3-2025
Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer
Trade Circular No. 12T of 2025 Dated: 4-3-2025
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer
Trade Circular No. 11T of 2025 Dated: 3-3-2025
Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Customs [Cus] Notifications:
18/2025 Dated: 20-3-2025 - Cus
Seeks to amend Notification No. 9/2012-Customs, dated the 9th March, 2012
17/2025 Dated: 7-3-2025 - Cus
Amendment in Notification No. 64/2023-Customs, dated the 7th December, 2023 - Exemption for imports of Yellow Peas [HS 0713 10 10] from applicable BCD and AIDC
16/2025 Dated: 7-3-2025 - Cus
Seeks to amend various Notifications - Change in rate of duty against import of Lentils (Mosur)
G.S.R. 149 (E) Dated: 27-2-2025 - Cus
Corrigendum - Notification No. 04/2025-Customs, dated the 1st February, 2025
15/2025 Dated: 20-2-2025 - Cus
Seeks to amend Notification No. 50/2017-Customs, dated the 30th June, 2017 - Effective rates of customs duty and IGST for goods imported into India - Exclusion of condition no. 84 for All goods (excluding vessels and other floating structures as are imported for breaking up)
14/2025 Dated: 13-2-2025 - Cus
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate (Agriculture Infrastructure and Development Cess) on Bourbon whiskey
G.S.R. 111(E) Dated: 4-2-2025 - Cus
Corrigendum - Notification No. 05/2025-Customs, dated the 1st February, 2025
G.S.R. 109 (E) Dated: 3-2-2025 - Cus
Corrigendum - Notification No. 50/2024-Customs, dated the 30th December, 2024
13/2025 Dated: 1-2-2025 - Cus
Seeks to further amend notification No. 153/94-Customs dated 13th July, 1994. - Exemption to goods of foreign origin for repairs and return, for use on articles for export. - Extension of time for export (re-export) in certain cases

Customs Non-Tariff [Cus(NT)] Notifications:
14/2025 Dated: 18-3-2025 - Cus (NT)
Customs (Administration of Rules of Origin under Trade Agreements) Amendment Rules, 2025
13/2025 Dated: 13-3-2025 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
12/2025 Dated: 28-2-2025 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
11/2025 Dated: 17-2-2025 - Cus (NT)
Customs (On - Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025
10/2025 Dated: 14-2-2025 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
09/2025 Dated: 7-2-2025 - Cus (NT)
Seeks to amend Notification No. 61/94-Customs (N.T.) dated the 21st November, 1994 - Customs airports — Appointment for specified purposes
08/2025 Dated: 4-2-2025 - Cus (NT)
Appointment of Common Adjudicating Authority (CAA) in respect of Sh. Nisar P. Aliyar & others
07/2025 Dated: 1-2-2025 - Cus (NT)
Seeks to Amend Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 to extend certain timelines.
06/2025 Dated: 31-1-2025 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Customs - Anti Dumping Duty [ADD] Notifications:
05/2025 Dated: 21-3-2025 - ADD
Seeks to impose Anti-dumping duty on import of ‘Poly Vinyl Chloride Paste Resin’ from China PR, Korea RP, Malaysia, Norway, Taiwan and Thailand for a period of five years
04/2025 Dated: 18-3-2025 - ADD
Seeks to impose provisional ADD on Soft Ferrite Cores from China PR
03/2025 Dated: 17-3-2025 - ADD
Seeks to impose Anti-dumping duty on Vacuum Flasks from China PR
02/2025 Dated: 17-3-2025 - ADD
Seeks to impose provisional ADD on Aluminium Foil upto 80 microns, excluding Aluminium Foil below 5.5 micron for non-capacitor application from China PR
01/2025 Dated: 7-3-2025 - ADD
Seeks to impose ADD on Trichloro Isocyanuric Acid imported from China PR and Japan for 5 years, pursuant to final findings of DGTR
G.S.R. 152(E) Dated: 27-2-2025 - ADD
Corrigendum - Notification No. 26/2024-CUSTOMS (ADD), dated the 4th December, 2024
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

Customs Circulars
07/2025 Dated: 5-3-2025
Regulation of import of pet dog and pet cat under the Live- stock Importation Act, 1898: Facilitation for final Quarantine Clearance
06/2025 Dated: 4-3-2025
Disposal of Unmanned Aircraft Systems (UAS)/Unmanned Aerial Vehicles (UAV)/Remotely Piloted Aircraft Systems (RPAS)/Drones
05/2025 Dated: 17-2-2025
Automation of Refund Application and Processing in Customs
04/2025 Dated: 17-2-2025
Single Unified Multi-Purpose Electronic Bond in Customs-Ekal Anubandh
D.O.F.No.334/3/2025-TRU Dated: 1-2-2025
Union Budget 2025:- Proposes substantial amendments to the Customs Act, Central Excise Act, and CGST Act, including revisions to customs duties, exemptions, and GST provisions

Customs Orders
Instruction No. 01/2025 Dated: 28-2-2025
Admissibility of AIR of duty drawback on export goods manufactured from inputs, some of which are non-duty paid
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

Customs Trade Notices
PUBLIC NOTICE -36/2025 Dated: 18-3-2025
Enhancement of Women participation in the EXIM trade ecosystem-reg.
PUBLIC NOTICE NO. / 2025 Dated: 14-3-2025
Intimation of suspension of Custodianship of M/s. Sudharsan Logistics Pvt. Ltd., CFS, Chennai under the provisions of Regulation 11(2) of HCCAR, 2009 – Reg.
Public Notice. 17/2025 Dated: 7-3-2025
Automation of Refund Application and Processing in Customs–Reg.
PUBLIC NOTICE No. 19/2025 Dated: 19-2-2025
Single Unified Multi-Purpose Electronic Bond in Customs- Ekal Anubandh - reg.
PUBLIC NOTICE No. 18/2025 Dated: 13-2-2025
Option to allow amendment during final assessment of bill of entry for bulk cargo -reg.

Foreign Trade / Import-Export [FTP] Notifications:
66/2024-25 Dated: 20-3-2025 - FTP
Extension of RoDTEP for Advance Authorizations (AAs) holders, Special Economic Zones (SEZs), and Export-Oriented Units (EOUS) upto 05.02.2025
65/2024-25 Dated: 18-3-2025 - FTP
Amendment in import policy condition of Urea [Exim Code 31021010] in the ITC (HS) 2022, Schedule - I (Import Policy)
64/2024-25 Dated: 10-3-2025 - FTP
Extension in "Free" Import Policy of Urad ([Beans of SPP Vigna Mungo (L.) Hepper]) [ITC (HS) code 07133110] under ITC (HS) 2022, Schedule -I(Import Policy)
63/2024-25 Dated: 10-3-2025 - FTP
Extension in Import Period for Yellow Peas under ITC(HS) Code 07131010 of Chapter 07 of ITC (HS) 2022, Schedule -I(Import Policy)
62/2024-25 Dated: 10-3-2025 - FTP
Amendment in Export Policy Condition under HSN of Schedule-II (Export Policy), ITC(HS) 2022
61/2024-25 Dated: 7-3-2025 - FTP
Amendment in Export Policy of Broken Rice under HS code 1006 40 00
60/2024 Dated: 5-3-2025 - FTP
Amendment in Import Policy and Policy Condition of Platinum covered under HS Code 7110 of Chapter 71 of ITC (HS) 2022, Schedule -I (Import Policy)
59/2024-25 Dated: 10-2-2025 - FTP
Amendment in Export Policy of Raw Human Hair
58/2024-25 Dated: 7-2-2025 - FTP
Amendment in Import Policy condition no. 1(III) under Chapter 87 of ITC (HS), 2022, Schedule —I (Import Policy)

FTP Public Notices
51/2024-25 Dated: 19-3-2025
Extension of the last date for filing Annual RoDTEP Return (ARR) for Financial Year 2023-24
50/2024-2025 Dated: 10-3-2025
Amendment to Para 10.12(D) of the Handbook of Procedures 2023 – Revised Procedure for General Authorization for Export after Repair (GAER)
49/2024-25 Dated: 3-3-2025
Fixation of one new Standard Input Output Norms (SIONs) at SION A-3684 under 'Chemical and Allied Product' (Product Code 'A').
48/2024-25 Dated: 12-2-2025
Procedure for Allocation of Quantities for import of Calcined Petroleum Coke for Aluminium Industry and Raw Petroleum Coke for CPC manufacturing industry, for the Financial Year 2025-26
47/2024-25 Dated: 7-2-2025
Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour

FTP Circulars
Policy Circular No. 11/2024-25 Dated: 21-1-2025
EPCG Scheme - Relief in Average EO in terms of the para 5.17(a) of Hand Book of Procedures (HBP) of FTP, 2023.
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

FTP Trade Notices
Trade Notice No. 34/2024 Dated: 20-3-2025
Review the SIONS pertaining to Automobile tyres
Trade Notice No. 33/2024-25 Dated: 12-3-2025
Inputs on Draft Amendments in Procedures for Export Authorization for "Stock and Sale" of SCOMET items
Trade Notice No. 32/2024-25 Dated: 28-2-2025
Difficulty in closure of Advance Authorisation due to space constraints in the description column of the shipping bills
Trade Notice No. 31/2024-25 Dated: 13-2-2025
Guidelines for availing Import Authorisation for Import of Premium Frozen Duck Meat into India under ITC HS Code 0207 4200 & 0207 4500
Trade Notice No. 30/2024-2025 Dated: 12-2-2025
Procedure for filing application for allocation of Tariff Rate Quota (TRQ) of Gold Bullion under India-UAE CEPA for FY 2025-26

Special Economic Zone [SEZ] Notifications:
S.O.736 (E) Dated: 12-2-2025 - SEZ
Central Government re-notifies an area of 10.9368 hectares at Village Ognaj, Taluka Dascroi, District Ahmedabad in the State of Gujarat
S.O. 688 (E) Dated: 7-2-2025 - SEZ
The Central Government has granted approval for the amalgamation of Special Economic Zones into one Multi-Sector Special Economic Zone, spanning 246.333 hectares. The zone is being developed by M/s. Mahindra World City Developers Limited and is situated in Chenglepet Taluk, Kancheepuram District, Tamil Nadu.
S.O. 157(E). Dated: 7-1-2025 - SEZ
Amendment in Notification S.O. 4773(E) dated 10th November, 2021
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

SEZ Orders / Instructions
Instruction No. 118 Dated: 19-2-2025
'Jan-Sunwai' for redressal of grievances of SEZ stakeholders
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

Meetings of SEZ Board
Minutes of the 124th meeting of the SEZ Dated: 5-11-2024
Minutes of the 124th meeting of the Board of Approval for SEZs held on 5th November, 2024 in Vanijya Bhawan, New Delhi
Minutes of the 123rd meeting of the SEZ Dated: 4-10-2024
Minutes of the 123rd meeting of the Board of Approval for SEZs held on 4th October, 2024 in Bangalore
Minutes of the 122nd meeting of the SEZ Dated: 30-8-2024
Minutes of the 122nd meeting of the Board of Approval for SEZs held on 30th August, 2024 at Hyderabad
Minutes of the 121st meeting of the SEZ Dated: 31-7-2024
Minutes of the 121st meeting of the Board of Approval for SEZS held on 31st July, 2024 at Vanijya Bhawan, New Delhi
Minutes of the 120th meeting of the SEZ Dated: 18-6-2024
Minutes of the 120th meeting of the Board of Approval for SEZs held on 18th June, 2024 at Pune

Foreign Exchange Management [FEMA] Notifications:
FEMA 10(R)/(4)/2024-RB Dated: 28-2-2025 - FEMA
Corrigendum - Notification No. FEMA 10 (R)/(4)/2024-RB dated 19th November 2024
FEMA 14(R)(1)/2025-RB Dated: 4-2-2025 - FEMA
Foreign Exchange Management (Manner of Receipt and Payment) (Amendment) Regulations, 2025
FEMA 5(R)(5)/2025-RB Dated: 14-1-2025 - FEMA
Foreign Exchange Management (Deposit) (Fifth Amendment) Regulations, 2025
FEMA 395(3)/2025-RB Dated: 14-1-2025 - FEMA
Foreign Exchange Management (Mode of Payment and Reporting of Non- Debt Instruments) (Third Amendment) Regulations, 2025
FEMA 10(R)(5)/2025-RB Dated: 14-1-2025 - FEMA
Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Fifth Amendment) Regulations, 2025
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 Circulars
22 Dated: 17-3-2025
Asian Clearing Union (ACU) Mechanism – Indo-Maldives trade
21 Dated: 13-2-2025
Import Bank of India’s GOI-supported Line of Credit of USD 120 mn to the Government of the Socialist Republic of Vietnam (GO-VNM) for procurement of High-Speed Guard Boats in the Borrower’s Country
20 Dated: 13-2-2025
Export-Import Bank of India’s GOI-supported Line of Credit of USD 180 mn to the Government of the Socialist Republic of Vietnam for procurement of 4 Offshore Patrol Vessels (OPV) in the Borrower’s Country
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

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

Companies Law [CL] Notifications:
G.S.R. 131(E) Dated: 12-2-2025 - Co. Law
Companies (Prospectus and Allotment of Securities) Amendment Rules, 2025 - Amendment in Rule 9B - Issue of securities in dematerialised form by private companies
S.O. 132(E) Dated: 7-1-2025 - Co. Law
Central Government appoints Judicial Member and Technical Member in the National Company Law Tribunal for a period of five years
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.

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/2025/238 Dated: 20-3-2025 - SEBI
Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Second Amendment) Regulations, 2025
SEBI/LAD-NRO/GN/2025/237 Dated: 20-3-2025 - SEBI
Securities and Exchange Board of India (Intermediaries) (Second Amendment) Regulations, 2025
SEBI/LAD-NRO/GN/2025/236 Dated: 20-3-2025 - SEBI
Securities and Exchange Board of India (Credit Rating Agencies) (Amendment) Regulations, 2025
SEBI/LAD-NRO/GN/2025/235 Dated: 11-3-2025 - SEBI
Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2025.
F. No. SEBI/LAD-NRO/GN/2025/234 Dated: 4-3-2025 - SEBI
Corrigendum - Notification No. SEBI/LAD-NRO/GN/2025/230 dated 14th February, 2025
SEBI/LAD-NRO/GN/2025/233 Dated: 3-3-2025 - SEBI
Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2025
SEBI/LAD-NRO/GN/2025/232 Dated: 28-2-2025 - SEBI
Notification under clause (u) of sub-section (1) of Section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
SEBI/LAD-NRO/GN/2025/231 Dated: 14-2-2025 - SEBI
Research Analyst Examination : Notification under regulation 3 of the Securities and Exchange Board of India (Certification of Associated Persons in the Securities Markets) Regulations, 2007
SEBI/LAD-NRO/GN/2025/230 Dated: 14-2-2025 - SEBI
Securities and Exchange Board of India (Mutual Funds) (Amendment) Regulations, 2025

SEBI Circulars
SEBI/HO/IMD/IMD-PoD-1/P/CIR/2025/36 Dated: 21-3-2025
Facilitating ease of doing business relating to the framework on “Alignment of interest of the Designated Employees of the Asset Management Company (AMC) with the interest of the unitholders”
SEBI/HO/CFD/CFD-PoD-2/P/CIR/2025/37 Dated: 21-3-2025
Industry Standards on “Minimum information to be provided for review of the audit committee and shareholders for approval of a related party transaction”
SEBI/HO/CFD/DCR1/CIR/P/2025/0034 Dated: 20-3-2025
Online Filing System for reports filed under Regulation 10(7) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
SEBI/HO/CFD/CFD-PoD-2/P/CIR/2025/35 Dated: 20-3-2025
Disclosure of holding of specified securities and Holding of specified securities in dematerialized form
SEBI/HO/OIAE/OIAE_IAD-3/P/CIR/2025/32 Dated: 19-3-2025
Harnessing DigiLocker as a Digital Public Infrastructure for reducing Unclaimed Assets in the Indian Securities Market

SEBI Master Circular
SEBI/HO/MRD-PoD2/CIR/P/2024/00181 Dated: 30-12-2024
Master Circular for Stock Exchanges and Clearing Corporations
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/CFD/PoD-1/P/CIR/2024/0154 Dated: 11-11-2024
Master Circular for Issue of Capital and Disclosure Requirements
SEBI/HO/MIRSD/MIRSD-PoD-1/P/CIR/2024/110 Dated: 9-8-2024
Master Circular for Stock Brokers

Insolvency and Bankruptcy [IBC] Notifications:
IBBI/2024-25/GN/REG122 Dated: 3-2-2025 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2025
IBBI/2024-25/GN/REG121 Dated: 28-1-2025 - IBC
Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2025
IBBI/2024-25/GN/REG120 Dated: 28-1-2025 - IBC
Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Amendment) Regulations, 2025.
IBBI/2024-25/GN/REG119 Dated: 28-1-2025 - IBC
Insolvency and Bankruptcy Board of India (Grievance and Complaint Handling Procedure) (Amendment) Regulations, 2025
IBBI/2024-25/GN/REG118 Dated: 28-1-2025 - IBC
Insolvency and Bankruptcy Board of India (Inspection and Investigation) (Amendment) Regulations, 2025
IBBI/2024-25/GN/REG117 Dated: 28-1-2025 - IBC
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2025
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.

IBC Circulars
IBBI/CIRP/83/2025 Dated: 17-3-2025
Disclosure of information relating to carry forward of losses in Information Memorandum (IM)
IBBI/LIQ/82/2025 Dated: 11-2-2025
Intimation to the Board on the appointment of insolvency professional under various processes under the Code
IBBI/LIQ/81/2025 Dated: 10-1-2025
Mandatory Use of eBKray Auction Platform for Liquidation Processes
IBBI/LIQ/80/2025 Dated: 9-1-2025
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/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.