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Income Tax [IT] Notifications:
40/2025 Dated: 29-4-2025 - IT
Income-tax (twelfth Amendment) Rules, 2025
39/2025 Dated: 24-4-2025 - IT
Exemption from specified income U/s 10(46) of IT Act 1961 - 'Mysore Palace Board'
38/2025 Dated: 23-4-2025 - IT
The Central Government notifies that no deduction shall be allowed for any expenditure incurred in settling proceedings initiated in connection with any contravention or default.
37/2025 Dated: 22-4-2025 - IT
Exemption from specified income U/s 10(46A) of IT Act 1961 – National Mission for Clean Ganga
36/2025 Dated: 22-4-2025 - IT
Central Government notifies the goods of the value exceeding ten lakh rupees for collection of tax at source (TCS) - Liability of seller to collect TCS at time of receipt against sale
35/2025 Dated: 22-4-2025 - IT
Income-tax (Eleventh Amendment) Rules, 2025 - 27EQ Quarterly statement of Tax Collection at Source under section 206C
34/2025 Dated: 17-4-2025 - IT
Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961
33/2025 Dated: 17-4-2025 - IT
Central Government approves ‘KIMS Foundation and Research Centre’ Hyderabad, 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
32/2025 Dated: 8-4-2025 - IT
Central Government notifies the last date of the Direct Tax Vivad se Vishwas Scheme, 2024, in respect of tax arrear shall be filed by the declarant to the designated authority.

Income Tax - Circulars
05/2025 Dated: 28-3-2025
Order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest under section 201(1A)(ii)/206C(7) of the Act, as the case maybe, in specific cases
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

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:
G.S.R. 256(E) Dated: 24-4-2025 - CGST
Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
11/2025 Dated: 27-3-2025 - CGST
Central Goods and Services Tax (Second Amendment) Rules, 2025
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

CGST Circulars
248/05/2025 Dated: 27-3-2025
Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
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

GST - Orders
Instruction No. 03/2025 Dated: 17-4-2025
Instructions for processing of applications for GST registration
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

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:
25/2024-STATE TAX Dated: 22-4-2025 - Delhi SGST
Amendment in Notification No. 50/2018-State Tax, dated 05-09-2019
09/2024-State Tax (Rate) Dated: 22-4-2025 - Delhi SGST
Amendment in Notification No. 13/2017- State Tax (Rate), dated 30th June, 2017
S.R.O. No. 463/2025 Dated: 21-4-2025 - Kerala SGST
Kerala Goods and Services Tax (Second Amendment) Rules, 2025
CT/8/0006/2025-Sec-1-05(CT)(20) Dated: 21-4-2025 - Madhya Pradesh SGST
Amendment in Madhya Pradesh Goods and Services Tax Rules, 2017
F.12 (5)FD/Tax/2025 - 01 Dated: 17-4-2025 - Rajasthan SGST
Rajasthan Goods and Services Tax (Second Amendment) Rules, 2025
S.R.O. No. 449/2025 Dated: 15-4-2025 - Kerala SGST
Amendment in Notification G.O.(P) No. 124/2017/TAXES. dated 21st October, 2017
38/1/2017-Fin(R&C)(293)/28017 Dated: 15-4-2025 - Goa SGST
Goa Goods and Services Tax (Second Amendment) Rules, 2025
581–F.T. Dated: 9-4-2025 - West Bengal SGST
Seeks to notify the date on which the provisions of the rule 3 of the WBGST (Amendment) Rules, 2025 shall come into force.
580–F.T. Dated: 9-4-2025 - West Bengal SGST
Seeks to notify different dates on which the different provisions of the WBGST (Second Amendment) Rules, 2024 shall come into force.
11/2025-State Tax Dated: 9-4-2025 - Gujarat SGST
Gujarat Goods and Services Tax (Second Amendment) Rules, 2025.
17/2024-STATE TAX Dated: 7-4-2025 - Chhattisgarh SGST
Seeks to bring in force provisions of various Sections of Chhattisgarh Goods and Services Tax (Amendment) Act, 2024

SGST Circulars
TRADE CIRCULAR No. 11/2025 Dated: 28-4-2025
Various issues related to availment of benefit of Section 128A of the WBGST Act, 2017
REV03-12/202/2025-POLlCY-CCT Dated: 18-4-2025
APGST Act, 2017- Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
REV03-12039(31)/2/2025-POLICY Dated: 1-4-2025
APGST Act, 2017 - Clarifications regarding applicability of GST on certain services
CCT/26-4/2024-25/H/5645 Dated: 29-3-2025
Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
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.
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

Customs [Cus] Notifications:
24/2025 Dated: 28-4-2025 - Cus
Seeks to amend List 34A and 34B of the Notification No. 50/2017-Customs dated 30.06.2017 - List of Banks for Import of Gold or Silver at Nil rate of duty
23/2025 Dated: 4-4-2025 - Cus
Amendment in Notification No. 50/2017-Customs, dated the 30th June, 2017 - Effective Rate of duty: Condition no. 9 for import of "All goods other than Interactive Flat Panel Display (IFPD)" removed.
22/2025 Dated: 28-3-2025 - Cus
Seeks to amend Notification No. 25/2021-Customs, dated the 31st March, 2021 - Amends India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA)
21/2025 Dated: 28-3-2025 - Cus
Seeks to amend Notification No. 22/2022-Customs, dated the 30th April, 2022 - Amends first tranche of India UAE CEPA
20/2025 Dated: 27-3-2025 - Cus
Seeks to amend Notification No. 11/2018-Customs, dated the 2nd February, 2018 and Notification No. 11/2021-Customs, dated the 1st February, 2021 - to exempt from Agriculture Infrastructure and Development Cess (AIDC) and Social Welfare Surcharge (SWS) - Therefore to impose a total import duty of 10% on import of Bengal gram (desi chana) (HS 0713 20 20) from 1st April, 2025
19/2025 Dated: 22-3-2025 - Cus
Seeks to amend notification No. 27/2011-Customs dated 01.03.2011 to withdraw the export duty of 20% on Onion (HS 0703 10) from 1 St April, 2025.
18/2025 Dated: 20-3-2025 - Cus
Seeks to amend Notification No. 9/2012-Customs, dated the 9th March, 2012 - to provide for variance in height of re-imported diamonds
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)

Customs Non-Tariff [Cus(NT)] Notifications:
31/2025 Dated: 28-4-2025 - Cus (NT)
Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s Murrplastik India Private Limited
30/2025 Dated: 24-4-2025 - Cus (NT)
Goods Imported (Conditions of Transshipment) Regulations, 2025
29/2025 Dated: 24-4-2025 - Cus (NT)
Delegation of Adjudication Powers under the Customs Act, 1962 – Appointment of Officers in Place of Commissioner of Customs, Nhava Sheva–V, Mumbai Customs Zone–II for the purpose of adjudicating the notices issued to the persons specified in the notification.
28/2025 Dated: 23-4-2025 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
27/2025 Dated: 22-4-2025 - Cus (NT)
Amendment in Notification No. 64/1994-Customs (N.T.) dated the 21st November, 1994 - Coastal ports for carrying of trade in coastal goods with all ports in India
26/2025 Dated: 17-4-2025 - Cus (NT)
Amendment in Notification No. 77/2023 – Customs (N.T.), dated the 20th October, 2023 - All Industry Rates of Duty Drawback - Entries related to Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
25/2025 Dated: 15-4-2025 - Cus (NT)
Seeks to amend Notification No. 61/94-Customs (N.T.) dated the 21st November, 1994 - Customs airports — Appointment for specified purposes
24/2025 Dated: 15-4-2025 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
23/2025 Dated: 8-4-2025 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Customs - Anti Dumping Duty [ADD] Notifications:
07/2025 Dated: 25-3-2025 - ADD
Seeks to levy anti-dumping duty on imports of 'Acrylic Solid Surfaces' imported from China PR for a period of 5 years, on the recommendations of DGTR
06/2025 Dated: 24-3-2025 - ADD
Seeks to impose provisional ADD on Roller Chains from China PR
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

Customs - Safeguard Duty Notifications:
01/2025 Dated: 21-4-2025 - Safeguard
Seeks to impose safeguard duty on “Non-Alloy and Alloy Steel Flat Products”

Customs Circulars
15/2025 Dated: 25-4-2025
Simplification of procedures related to Air Cargo Movement & Transhipment
14/2025 Dated: 21-4-2025
Amendment to guidelines issued vide Circular No. 38/2020 dated 21.08.2020.
13/2025 Dated: 8-4-2025
Rescinding of Circular No. 29/2020-Customs dated 29.06.2020 in respect of Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Port / Airport, in containers or closed bodied trucks
12/2025 Dated: 7-4-2025
Clarification on the classification and applicable Basic Customs Duty (BCD) for Interactive Flat Panel Displays (IFPDs) and other monitors
11/2025 Dated: 3-4-2025
Implementation of the Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025

Customs Orders
Instruction No. 06/2025 Dated: 26-4-2025
Closing of the Integrated Check Post Attari for all types of incoming and outgoing passengers and movement of goods
Instruction No. 05/2025 Dated: 25-4-2025
Requirement of CITES Export permit or CITES Reexport certificate for agarwood products
Instruction No. 04/2025 Dated: 21-4-2025
Recognition of National Food & Feed Reference Laboratory (NFFRL), Kathmandu, Nepal
Instruction No. 03/2025 Dated: 3-4-2025
Applicability of SCOMET on Polyethylene Glycol CAS No. 25322-68-3
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

Customs Trade Notices
PUBLIC NOTICE No. 17/2025 Dated: 11-4-2025
Reconfiguration of Trichy Zone Site (INKAR6) and rolling out of NTUT1 as master site and INTUT6 as child site for Tuticorin Customs Commissionerate on 14.04.2025 (Monday) -Reg.
Public Notice No. 36/2025 Dated: 9-4-2025
Rescinding of JNCH PN No.101/2024 dated 22.11.2024 regarding Transhipment of movement of export cargo from Bangladesh to third Countries from Nhava Sheva Port by Rail or Road vide Circular No. 29/2020-Customs dated 22.06.2020-reg
PUBLIC NOTICE No. 16/2025 Dated: 9-4-2025
Standard Operating Procedure to be followed for "Direct Port Entry" and "Document Processing Zone" in VOC Port for Export of Containerised Cargo - Reg.
PUBLIC NOTICE No. 04/2025 Dated: 7-4-2025
Implementation of new All India Air Transhipment bond for Air-to-Air and Air-to-ICD Transhipment imports and All India Air Transhipment Message filingsfor Air-to-Air and Air-to-ICD Transhipment at ICEGATE - reg.
PUBLIC NOTICE No. 12/2025 Dated: 4-4-2025
Safe custody of detained/ seized/ Confiscated cargo and inspection of Unclaimed/ Uncleared/ Abandoned Cargo – Reg.

Foreign Trade / Import-Export [FTP] Notifications:
05/2025-26 Dated: 23-4-2025 - FTP
Amendment in Import Policy Condition of Synthetic Knitted Fabrics Covered under Chapter 60 of the ITC (HS), 2022
04/2025-26 Dated: 15-4-2025 - FTP
Amendment in Import Policy Condition No. 07 (i) of Chapter - 27 of Schedule-I (Import Policy) of ITC (HS), 2022
03/2025-26 Dated: 2-4-2025 - FTP
Inclusion of Land Custom Stations Darranga as Food Import Entry Points in List "A" of Appendix-V to Schedule-I (Import Policy), ITC (HS), 2022 in sync with relevant FSSAI Notification
02/2025-26 Dated: 2-4-2025 - FTP
Amendment in import policy and policy condition of Roasted Areca Nuts falling under ITC (HS) Code 20081920 of Chapter-20 of ITC (HS), 2022, Schedule-I (Import Policy)
1/2025-26 Dated: 1-4-2025 - FTP
Supply of essential commodities to the Republic of Maldives during 2025-26
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)

FTP Public Notices
03/2025-26 Dated: 24-4-2025
Fixation of one new Standard Input Output Norms (SIONs) at SION A-3685 under 'Chemical and Allied Product' (Product Code 'A').
02/2025-26 Dated: 15-4-2025
Amendment in Appendix 2K (Scale of User Charges and Process for Deposit/ Refund of Application Fee/Penalty, etc) of FTP 2023
01/2025-26 Dated: 3-4-2025
Amendment in Appendix 4B of Handbook of Procedures, 2023
53/2024-2025 Dated: 28-3-2025
Amendment in ANF-4J for issuance of Diamond Imprest Authorisation (DIA)
52/2024-2025 Dated: 27-3-2025
Amendment in Appendix-4J of Handbook of Procedures (HBP-2023) - Export Obligation Period for Specified Inputs with Pre-import Condition under Advance Authorizations

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. 04/2025-26 Dated: 29-4-2025
Request for Comments on Alignment of Schedule-II (Export Policy), ITC(HS) 2022 with amendments introduced by Finance Act 2025
Trade Notice No. 03/2025-2026 Dated: 23-4-2025
Inputs on Amendments for Export of SCOMET Items for 'Testing and Evaluation' purposes
Trade Notice No. 02/2025-26 Dated: 21-4-2025
Introduction of ‘Mode of Export of Services’ Field in eBRC Format for Services Exports with effect from May 01, 2025.
Trade Notice No. 01/2025-26 Dated: 11-4-2025
Operationalisation of DGFT 'Global Tariff and Trade' Helpdesk
Trade Notice No. 35/2024-25 Dated: 25-3-2025
Seeking comments on proposal to make GST E-Invoices received through GSTN to DGFT BO portal mandatory for claiming Deemed Export Benefits under FTP pursuant to the provisions of Para 1.07A and B of FTP 2023

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. 119 Dated: 8-4-2025
Monthly Report from Development Commissioner of Special Economic Zones
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

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

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
04/2025-26 Dated: 24-4-2025
Amendments to Directions - Compounding of Contraventions under FEMA, 1999
03 Dated: 23-4-2025
Exports through warehouses in ‘Bharat Mart’ in UAE – relaxations
02/2025-26 Dated: 22-4-2025
Amendments to Directions - Compounding of Contraventions under FEMA, 1999
01 Dated: 3-4-2025
Limits for investment in debt and sale of Credit Default Swaps by Foreign Portfolio Investors (FPIs)
22 Dated: 17-3-2025
Asian Clearing Union (ACU) Mechanism – Indo-Maldives trade

FDI Guidlines
Press Note No. 2 (2025 Series) Dated: 7-4-2025
Clarifications on the permissibility of issuance of bonus shares to existing non-resident shareholder(s) by Indian companies engaged in sectors prohibited for FDI.
PRESS NOTE NO. 1 (2025 Series) Dated: 1-4-2025
Revision In Eligibility Criteria For Industrial Entreprenuers Memorandum (IEM) Acknowledgement

FEMA Master Direction
04/2025-26 Dated: 22-4-2025
Master Directions - Compounding of Contraventions under FEMA, 1999 (Updated as on April 24, 2025)
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

Securities and Exchange Board [SEBI] Notifications:
SEBI/LAD-NRO/GN/2025/243 Dated: 28-4-2025 - SEBI
Securities and Exchange Board of India (Infrastructure Investment Trusts) (Second Amendment) Regulations, 2025
SEBI/LAD-NRO/GN/2025/242 Dated: 22-4-2025 - SEBI
Securities and Exchange Board of India (Credit Rating Agencies) (Second Amendment) Regulations, 2025
F. No. SEBI/LAD-NRO/GN/2025/241 Dated: 22-4-2025 - SEBI
Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2025
SEBI/LAD-NRO/GN/2025/240 Dated: 1-4-2025 - SEBI
Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2025
SEBI/LAD-NRO/GN/2025/239 Dated: 27-3-2025 - SEBI
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2025
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.

SEBI Circulars
SEBI/HO/ ITD-1/ITD_CSC_EXT/P/CIR/2025/60 Dated: 30-4-2025
Clarifications to Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs)
SEBI/HO/MRD/MRD-PoD-3/P/CIR/2025/58 Dated: 29-4-2025
Extension of timeline for implementation of provisions of SEBI Circular dated December 10, 2024, on optional T+0 settlement cycle for Qualified Stock Brokers (QSBs)
SEBI/HO/DDHS/DDHS-PoD-2/P/CIR/2025/59 Dated: 29-4-2025
Clarificatory and Procedural changes to aid and strengthen ESG Rating Providers (ERPs)
SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/57 Dated: 28-4-2025
Timelines for collection of Margins other than Upfront Margins – Alignment to settlement cycle
SEBI/HO/IMD/PoD2/P/CIR/2025/56 Dated: 22-4-2025
Change in cut-off timings to determine applicable NAV with respect to repurchase/ redemption of units in overnight schemes of Mutual Funds

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/ISD/ISD-PoD-2/P/CIR/2024/126 Dated: 23-9-2024
Master Circular on Surveillance of Securities Market

Insolvency and Bankruptcy [IBC] Notifications:
IBBI/2025-26/GN/REG124 Dated: 3-4-2025 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2025
IBBI/2025-26/GN/REG123 Dated: 3-4-2025 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Amendment) Regulations, 2025.
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

IBC Circulars
IBBI/LIQ/84/2025 Dated: 28-3-2025
Mandatory Use of Baanknet (formerly eBKray) Auction Platform for Liquidation
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.