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Goods and Services Tax Appellate Tribunal, Group 'A' and 'B' Posts Recruitment Rules, 2026.
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Public-service recruitment establishes promotion, deputation, and direct recruitment pathways with prescribed qualifications, training, probation, and appointment safeguards.
Recruitment to Group 'A' and Group 'B' Tribunal posts is regulated through prescribed classifications, recruitment channels, qualifications, training, probation, and selection procedures. Registrar, Financial Advisor, Senior Accounts Officer, and Accountant are filled by deputation. Deputy Registrar, Assistant Registrar, Assistant, and stenographic posts use promotion and deputation channels, with feeder-grade service and mandatory training requirements. Legal Assistant posts are filled by direct recruitment requiring a law degree, probation, and induction training. Reservation safeguards, marriage-related disqualification, and Central Government power to relax provisions apply.
Appointment of common adjudicating authority in respect of Tirupati Udyog Limited, Kotur
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Common adjudicating authority appointment centralizes adjudication of the specified customs show-cause notice concerning Tirupati Udyog Limited.
A common adjudicating authority is appointed to exercise the powers and duties of the Commissioner of Customs and Central Excise, Hyderabad-IV Commissionerate, for adjudicating a specified customs show-cause notice concerning Tirupati Udyog Limited, Kotur. The appointment operates under the Customs Act, 1962, and takes effect upon publication in the Official Gazette.
Appointment of common adjudicating authority in respect of Meenakshi Trading Corporation and others
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Common adjudicating authority: designated customs officer will adjudicate show-cause notices concerning Meenakshi Trading Corporation and others.
Common adjudication of specified customs show-cause notices concerning Meenakshi Trading Corporation and others is assigned to the Principal Commissioner or Commissioner of Customs (Import-I), Mumbai Customs Zone-I. The appointed officer may exercise the powers and discharge the duties of the Commissioner of Customs, Nhava Sheva-V, exclusively for adjudicating the identified matters. The appointment covers two notices issued under the same investigation reference and takes effect upon publication in the Official Gazette.
Seeks to amend Notification No. 62/1994-Customs (N.T.) dated the 21st November, 1994
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Customs port authorisation expands designated locations for unloading imported goods and loading export goods at additional ports.
Customs-port designations for the Union Territory of Andaman and Nicobar Islands are expanded by adding Campbell Bay and Car Nicobar to the prescribed table. Each location is authorised for the unloading of imported goods and the loading of export goods, including any class of such goods. The additions supplement existing listed locations and specify import-unloading and export-loading functions for both newly inserted entries.
Seeks to modify Basic Customs Duty (BCD) on crude and refined edible oils.
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Basic Customs Duty on crude and refined edible oils is reduced through revised customs tariff exemption entries.
Basic Customs Duty on crude and refined edible oils is revised through substitutions in specified Table I entries. The amended rates reduce two entries from 10% to 5%, two from 32.5% to 27.5%, one from 10% to Nil, and one from 32.5% to 22.5%. The revised rates apply from 24 September 2026.
Seeks to impose CVD on imports of "Calcium Carbonate Filler Masterbatch " originating in or exported from Vietnam for a period of 5 years
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Countervailing duty on calcium carbonate filler masterbatch establishes producer-specific import rates and invoice certification for subsidised Vietnamese goods.
Definitive countervailing duty applies for five years to Calcium Carbonate Filler Masterbatch originating in or exported from Vietnam. Producer-specific rates apply to named producers, with a residual rate for all other producers and for goods of another origin exported from Vietnam. Rates are collected where their combined effect with anti-dumping duty remains within the relevant injury margin, but are not collected for US Masterbatch entities where that combined amount exceeds the margin. Individual rates require a valid commercial invoice declaration; otherwise, the all-other-producers rate applies.
Extension of Employees’ State Insurance Coverage to Additional Districts of Madhya Pradesh
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Employees' State Insurance coverage expands to designated districts, requiring contributions and extending statutory benefits to employees.
Employees' State Insurance contributions become payable from 1 October 2026 for employers and employees of establishments throughout Niwari and the specified partially implemented districts of Madhya Pradesh. The extension is made under the First Schedule to the Code on Social Security, 2020. Contributions are payable under section 29, while employees of covered establishments receive benefits administered by the Employees' State Insurance Corporation under Chapter IV.
Insolvency and Bankruptcy Board of India (Liquidation Process) (Fifth Amendment) Regulations, 2026
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Stakeholder-list modification permits liquidators to update entries on new information and requires timely intimation of each change.
Regulation 31 is revised to permit the liquidator to modify an entry in the list of stakeholders where additional information warrants the change. The liquidator must intimate the Adjudicating Authority of every such modification within thirty days. The amendment links authority to update stakeholder records with a defined reporting obligation.
Seeks to amend Notification No. 77/2021-Customs(ADD), dated the 27th December, 2021 - ADD on "Decor Paper" originating in or exported from China PR
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Anti-dumping duty on Chinese decor paper remains effective until its expiry date, subject to earlier revocation, supersession or amendment.
Anti-dumping duty on "Decor Paper" originating in or exported from China PR shall remain in force up to and including 26 March 2027, unless revoked, superseded or amended earlier. A new overriding paragraph is inserted into the existing anti-dumping duty framework to extend the duty's validity notwithstanding paragraph 2.
Income-tax (Fifth Amendment) Rules, 2026. - Rule 215 - Certificate of TDS and TCS, Rule 218 - deposit of TDS and TCS, Rule 219 - Statement of TDS and TCS
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TDS compliance for immovable-property transfers by resident individuals and HUFs now requires expanded certificates, deposits, statements, and disclosures.
From 1 October 2026, tax-deduction compliance for consideration paid or credited by a resident individual or Hindu undivided family on transfer of immovable property is brought within the certificate, deposit and statement framework for deductions under section 393(2). Rule 215's certificate coverage is expanded to include those deductions; Rule 218 expressly includes them in its scope and related transfer category; and Rule 219 extends its specified reporting coverage. The cross-reference in Rule 219(8) is corrected from sub-section (1) to sub-section (7).
Central Government extends the tenure of the Technical Members in the National Company Law Appellate Tribunal
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Tribunal member tenure extension retains existing terms, subject to the age limit before the fixed term expires.
Tenure of the named Judicial and Technical Members of the National Company Law Appellate Tribunal is extended under section 410 of the Companies Act, 2013, read with section 24(2)(d) of the Tribunals Reforms Act, 2026. Their existing terms and conditions continue for five years from the date of appointment or until attainment of sixty-seven years, whichever is earlier.
Wage Ceiling under Code on Social Security, 2020 - Applicability of Provident Fund Scheme and Contribution to the EPF
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Provident fund wage ceiling is fixed, replacing the earlier threshold prospectively from Official Gazette publication.
The wage ceiling for Chapter III of the Code on Social Security, 2020 is fixed at Rs. 25,000 per month for provident fund scheme applicability and related EPF contributions. It takes effect upon publication in the Official Gazette. The earlier wage-ceiling notification is superseded without affecting prior actions or omissions.
Income-tax (Fourth Amendment) Rules, 2026 - 176. Procedure for faceless assessment, reassessment or recomputation - Rule 225. Procedure for recovery of tax - 246. Application for registration as valuer - 256. Application for registration for income-tax practitioners
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Income-tax registration applications adopt revised forms, extend specified timelines, and require eligibility disclosures, verification, professional experience, and independence declarations.
Revised Form No. 169 requires valuer-registration applicants to provide personal particulars, PAN, asset class, qualifications, professional experience, prior registration details and disqualification disclosures. Applicants must declare impartial valuation, prescribed reporting, compliance with fee limits and absence of direct or indirect interest in assets valued. A separate application is required for each asset class. Revised Form No. 171 requires authorised income-tax practitioner applicants to furnish personal, professional, qualification, registration and disqualification details, certify at least one year of practice before income-tax authorities, and confirm that no registration application has been made to another designated officer.
Seeks to amend Notification No. S.O 372(E), dated the 5th February, 2016 - Area specified for trial of offence punishable under section 4 of the Prevention of Money-laundering Act, 2002
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Money-laundering trial jurisdiction is reassigned to a designated forum for specified territorial districts under the revised allocation.
Territorial jurisdiction for trial of offences punishable under section 4 of the Prevention of Money-laundering Act, 2002 is revised under section 43(1), following consultation with the Chief Justice of the High Court of Himachal Pradesh. The Additional Sessions Judge (CBI), Shimla, is designated for trials concerning Shimla, Kinnaur, Solan and Sirmaur at Nahan, replacing the previous court and territorial-area specification.
Seeks to amend Notification No. 11/2026-Central Excise, dated the 26th March, 2026 - Road and Infrastructure Cess for petrol and diesel, when cleared for exports
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Road and Infrastructure Cess on exported petrol and diesel is amended by substituting a Nil table entry.
Road and Infrastructure Cess treatment for petrol and diesel cleared for export is amended by replacing the entry in column (4), against serial number 2 of the applicable table, with "Nil". The amendment operates within the Central Excise exemption framework and takes effect from publication in the Official Gazette on 16 September 2026.
Seeks to amend Notification No. 08/2026-Central Excise, dated the 26th March, 2026 - Special Additional Excise Duty on Aviation Turbine Fuel when cleared for export
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Special additional excise duty on exported aviation turbine fuel is revised through substitution of the prescribed rate.
Special additional excise duty applicable to aviation turbine fuel when cleared for export is amended by substituting the entry in column (4) against serial number 1 of the applicable Table. The substituted rate is Rs. 15 per litre, replacing the rate previously specified under the relevant entry. The revised rate takes effect on publication in the Official Gazette.
Seeks to amend Notification No. 06/2026-Central Excise, dated the 26th March, 2026 - Special Additional Excise Duty on export of petrol and diesel
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Special additional excise duty on petrol and diesel exports is revised through substituted table rates effective upon publication.
Special Additional Excise Duty on exports of petrol and diesel is revised by substituting the column (4) rate entries under Notification No. 06/2026-Central Excise. The rate against serial number 1 is Rs. 0.5 per litre, while the rate against serial number 2 is Rs. 20 per litre. The substituted rates take effect upon publication in the Official Gazette on 16 September 2026.
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
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Customs tariff valuation for edible oils, metals and areca nuts is revised, with specified gold and silver import conditions retained.
Customs tariff values are revised for specified edible oils, brass scrap, gold and silver through substituted valuation tables. The revised framework covers designated palm oils, palmolein, crude soybean oil and brass scrap, while prescribing values for eligible gold imports, specified gold bars and coins, gold findings, and specified forms of silver. Gold and silver entries remain subject to stated purity, form and import-mode exclusions. Areca nut tariff value remains unchanged. The substituted tariff-value tables take effect from 16 September 2026.
De minimis exemption from Registration-cum-Membership Certificate (RCMC) requirements for low-value exports
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Low-value export exemption removes membership certificate requirements for eligible consignments while preserving registration obligations above the prescribed threshold.
RCMC and Certificate of Registration requirements are exempted for each export consignment whose FOB value does not exceed Rs. 3,00,000. The de minimis exemption operates notwithstanding the existing requirements under paragraph 2.57(a) and (b) of the Foreign Trade Policy, 2023. Consignments exceeding the specified FOB-value threshold remain subject to a valid RCMC or Certificate of Registration wherever otherwise applicable.
Procedure for registration of reporting person/entity and submission of Form No. 98 as per rule 160 of the Income-tax Rules, 2026
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Reporting entity registration and electronic Form filing require designated verification, corrections, deletion procedures, and secure information retention.
Rule 160 requires specified reporting persons or entities receiving Form No. 97 declarations to file Form No. 98 electronically within prescribed reporting deadlines. Registration through the Reporting Portal generates an Income Tax Department Reporting Entity Identification Number, and the principal officer acts as Designated Director for verification. Statements must be digitally signed and uploaded using prescribed utilities. Defects identified through a Data Quality Report require correction statements, while inadvertently filed reports may be removed through deletion statements. Reporting persons or entities must maintain information-security, archival and retrieval policies.

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Notified Empowering Officers To Extend Time Limit To Conclude Inspection Proceedings. - F.17(131)ACCT/GST/2017/3564 - Rajasthan SGST

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Inspection time extension authorized with written reasons under GST rule framework and commissioner empowerment for inspection proceedings.
The Commissioner of State Tax authorizes Additional Commissioner, State Tax (Anti Evasion), Joint Commissioners (Administration and Anti Evasion) and all ... Summary

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Acts Income Tax