Food Safety and Standards (Food Products Standards and Food Additives) First Amendment Regulations, 2025
Food Safety and Standards (Food Products Standards and Food Additives) First Amendment Regulations, 2025
Relief to Deductors from Higher TDS/TCS Due to Inoperative PAN
CBDT’s Circular No. 3/2023 had stated that Permanent Account Numbers (PANs) not linked with Aadhaar would become inoperative from July 1, 2023, attracting higher TDS/TCS rates under sections 206AA/206CC. Circular No. 6/2024 provided temporary relief to deductors/collectors if PANs were made operative by May 31, 2024.
Annual FLA Census Return Due Date Extended to July 31, 2025
Entities in India that have received foreign direct investment (FDI) and/or made overseas direct investments (ODI) during any previous year(s), including the latest financial year, are required to submit the Foreign Liabilities and Assets (FLA) Return annually through the RBI’s FLAIR system. This filing enables the Reserve Bank of India to monitor cross-border investment flows and compile data on the country’s external sector.
Extension of Due Date for Maharashtra Labour Welfare Fund (MLWF) Contribution – June 2025
Under the Maharashtra Labour Welfare Fund Act, establishments are required to remit contributions for the Labour Welfare Fund biannually—typically by June and December. Contributions are made by both employers and employees to support labour welfare schemes.
Grant of WHO GMP COPP through ONDLS Portal reg.
CDSCO had earlier mandated that all applications for the WHO-GMP Certificate of Pharmaceutical Product (COPP) be submitted exclusively through the ONDLS portal from July 15, 2025, thereby discontinuing the acceptance of physical submissions.
Extension of Timeline for Filing Annual & Quaterly Returns under E-Waste (Management) Rules, 2022
Under the E-Waste (Management) Rules, 2022, registered producers, manufacturers, recyclers and refurbishers are required to file quarterly and annual returns on the E-Waste EPR Portal for each financial year. The original deadline for filing returns for FY 2024–25 was June 30, 2025.
Advisory on Reporting Values in Table 3.2 of GSTR-3B
In an earlier advisory dated April 11, 2025, taxpayers were informed that, starting from the April 2025 tax period, Table 3.2 of GSTR-3B relating to inter-State supplies to unregistered persons, composition dealers, and UIN holders would be auto-populated and non-editable. However, due to multiple representations from taxpayers citing practical difficulties in filing GSTR-3B, this functionality was deferred, and the table was temporarily made editable to ensure smooth return filing.
Taxpayer Advisory on upcoming security enhancements
To improve security and transparency in taxpayer interactions via third-party providers, the GSTN is set to introduce enhanced controls over data access and consent management involving Application Suvidha Providers (ASPs) and GST Suvidha Providers (GSPs). These enhancements are intended to strengthen the safeguards on taxpayer data shared through API integrations.
GST Portal Enables Appeal Filing Against Waiver Rejection Order (SPL 07)
Taxpayers who applied for waiver of demand orders using Form SPL-01 or SPL-02 are issued either acceptance (SPL-05) or rejection (SPL-07) orders by jurisdictional authorities.
Timeline Extended for Filing Annual Returns under Battery Waste Management Rules for FY 2024–25
Producers of batteries are required under Rule 4(11) of the Battery Waste Management Rules, 2022 to submit annual returns in Form 3 by June 30 of the following financial year to the Central Pollution Control Board (CPCB) and respective State Pollution Control Boards. CPCB requested a timeline extension for the financial year 2024–25.