Aadhaar authentication exemption for certain classes: specified non-citizens and government entities exempted from Aadhaar verification for GST registration.
Exemption from Aadhaar authentication is prescribed for certain classes of persons seeking GST registration: non-citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying under sub-section (9) of section 25, with the notification superseding an earlier related notification and not affecting prior completed actions.

Designation of Special Courts expands specified trial areas for offences under the Prevention of Money Laundering Act.
Amendment substitutes serial no. 13 of the Schedule under section 43(1) of the Prevention of Money Laundering Act, 2002, designating specific Principal, Additional City Civil and Sessions Judges and Additional District and Sessions Judges in Karnataka as Special Courts and specifying the districts and city areas assigned to each for trial of offences punishable under section 4, with a later corrigendum recorded to correct the entry.

Corrigendum to customs exemption notification: textual amendment clarifies placement of first proviso after the Table.
Corrigendum amends a customs miscellaneous exemption notification by replacing the phrase "For the first proviso" with "after the Table, for the first proviso", clarifying that the proviso is to be read as inserted following the Table rather than at the prior line reference.

Common Adjudicating Authority appointment centralises adjudication by designating officers to exercise powers in specified customs show cause matters.
Appointment of a Common Adjudicating Authority to consolidate adjudication in specified customs show cause proceedings by empowering designated officers to exercise the powers and discharge duties of other specified proper officers. For each listed noticee and show cause notice the notification records the original adjudicating authority and names the officer(s) now designated to act as the common adjudicating authority to conduct adjudication and perform all related duties and powers in respect of those notices.

Income exemption for Haryana State Pollution Control Board: specified non commercial receipts exempted subject to compliance and filing conditions.
Notification under section 10(46) designates Haryana State Pollution Control Board as a notified Board for tax exemption in respect of specified incomes - including Central and State grants, consent and regulatory fees, analysis and testing fees, authorization and NOC fees, cess reimbursements and appeal fees, RTI and public hearing fees, recognition fees, and interest on staff loans and fixed deposits - subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income nature, file returns as prescribed, and submit an audited report and CA certificate confirming compliance.

Designation of Special Judge under PMLA: Court of Special Judge CBI No.3 Jaipur designated for entire Rajasthan.
Pursuant to powers under section 43(1) of the Prevention of Money laundering Act and after consultation with the Chief Justice of the concerned High Court, the Central Government substitutes the table entry for serial number 22 in the principal Gazette notification to designate the Court of Special Judge, CBI No. 3, Jaipur as the Special Judge with jurisdiction over the entire State of Rajasthan.

Listed company definition narrowed: privately placed non-convertible securities and certain foreign-only equity listings excluded.
The amendment inserts rule 2A excluding specified classes from being treated as listed companies, effective April 1, 2021: (a) public companies without equity listings domestically but with privately placed listed non-convertible debt securities and/or non-convertible redeemable preference shares under SEBI regulations; (b) private companies listing non-convertible debt securities on a recognized exchange via private placement under SEBI regulations; and (c) public companies whose equity is listed only on a foreign exchange specified under the Act.

Common Adjudicating Authority appointment centralizes adjudication of specified customs show cause notices, delegating powers to designated officers.
The Principal Director General, Directorate of Revenue Intelligence appoints named officers as a Common Adjudicating Authority to exercise the powers and discharge the duties of specified customs adjudicating officers for adjudication of the listed show cause notices against identified noticees, centralizing adjudicatory responsibility by delegating functions from the original authorities to the officers named in the notification's Table.

GST amendment updates registration, invoicing, penalties and force majeure time extensions under the West Bengal tax framework
Amendments are made to the West Bengal Goods and Services Tax Act, 2017 to update territorial references, expand certain provisions to services, revise registration, invoicing, return and tax deduction procedures, and strengthen penalty and prosecution provisions. A new power enables the Government, on Council recommendation, to extend statutory or prescribed time limits where compliance is prevented by force majeure, with retrospective effect permitted from a date not earlier than the commencement of the Act. The time limit for keeping records is extended from three years to five years, and Schedule II is amended retrospectively to omit the words "whether or not for a consideration" from paragraph 4.

Anti-dumping duty on Aniline from China imposed after findings of dumping and injury; duty applies for a fixed statutory period.
Definitive anti-dumping duty imposed on Aniline from China PR after findings of export below normal value, material injury to Domestic Industry, and causal link from dumped imports; differentiated US$ per MT rates apply to Wanhua Chemical Group and other producer/export combinations. Duty is leviable for five years from imposition of provisional duty, with a specified excluded period, payable in Indian currency using government-specified exchange rates with the bill-of-entry date as the relevant date.

GST registration verification and credit ledger controls tighten through biometric checks, anomaly-based suspension, return-filing blocks and restricted credit utilisation.
Registration applications require biometric Aadhaar authentication and photograph, or biometric and notified KYC verification where Aadhaar authentication is not chosen, with original-document verification at notified Facilitation Centres. Registration timelines are revised, with physical verification applying in specified cases. Cancellation grounds now include wrongful input tax credit, mismatched outward supplies and breach of electronic credit ledger restrictions. Significant return anomalies may cause suspension, during which refunds are barred. Input tax credit tolerance is reduced, return-filing blocks are introduced, and electronic credit ledger use is restricted subject to stated exceptions.

Customs notification amendment designates additional airports for loading and unloading of defence personnel baggage and Ministry of Defence goods.
The notification inserts Ambala, Pathankot and Hindon airports into the schedule of Notification No. 61/94-Customs (N.T.) to authorize loading and unloading limited to baggage of defence personnel and imported or export goods related to the Ministry of Defence, with each airport entry specifying unloading of defence personnel baggage and imported Ministry of Defence consignments, and loading of defence personnel baggage and export goods connected to the Ministry of Defence.

Common Adjudicating Authority appointment under Customs Act to exercise adjudicatory powers for a specified show cause notice.
Under sections 4(1) and 5(1) of the Customs Act, the Board appoints the officer listed in column (4) to exercise the powers and discharge duties of the adjudicating authorities listed in column (3) for the purpose of adjudicating the specified show cause notice issued to M/s. Olam Agro India Private Limited; a corrigendum corrects earlier appointing entries.

Common Adjudicating Authority appointed to adjudicate a show cause notice against Momentive Performance Materials under the Customs Act.
Common Adjudicating Authority appointed under the powers of section 4(1) and section 5(1) of the Customs Act, 1962 to consolidate adjudication of a specified show cause notice issued to M/s Momentive Performance Materials (India) Pvt Limited; the notification identifies the SCN reference and designates the Additional Commissioner/Joint Commissioner of Customs at Jawaharlal Nehru Customs House, Nhava Sheva to exercise the powers and duties of the originally named adjudicating officers for that notice.

Common Adjudicating Authority designated to exercise powers of multiple customs officers for adjudication of specified show cause notices.
A Common Adjudicating Authority is appointed under powers of the Customs Act to exercise the powers and discharge duties of multiple named customs adjudicating officers for adjudication of the show cause notice dated 23.12.2020 issued to Magneti Marelli Motherson Auto System Private Limited, consolidating adjudication across multiple jurisdictions under a single designated officer.

Common Adjudicating Authority appointment consolidates adjudication powers for a specified customs show cause notice to a designated officer.
Appointment of a Common Adjudicating Authority under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, designating a named officer to exercise the powers and duties of multiple named adjudicating authorities for adjudication of a specified show cause notice issued to the named noticee.

Common Adjudicating Authority appointment centralises adjudication of specified show cause notices against a named importer.
The Central Board of Indirect Taxes and Customs, exercising statutory powers under the Customs Act, appointed the officer named in column (4) as the Common Adjudicating Authority to exercise the powers and duties of the adjudicating authorities listed in column (3) for the show cause notices specified in column (2) relating to M/s Premier Fine Linens Pvt Limited, thereby administratively consolidating adjudication of those notices.

Exchange Rate Determination sets foreign currency conversion rates for customs valuation, governing conversion for imports and exports.
Determines official foreign currency conversion rates for customs valuation, specifying separate rupee equivalents for imported and exported goods as set out in two annexed schedules: Schedule I (per unit) and Schedule II (per 100 units). The Notification supersedes the prior notification and applies the listed rates for conversion between the specified foreign currencies and Indian rupees for customs purposes from the stated effective date.

Proper officer designation assigns functions under GST provisions to the Bureau of Investigation for specified enforcement rules.
The Principal Commissioner assigns the functions of proper officer to the Director, Bureau of Investigation (Economic Offences), Assam under Section 35, Section 67 and Rules 138B, 138C, 139, 140 and 141 of the Assam GST Act and Rules, subject to the conditions and restrictions in those provisions; the order supersedes the earlier office order and is deemed effective from the re-designation date in the government notification.

Customs exemption list updated; two prior customs notifications added to the Annexure, modifying exemption coverage under the principal notification.
The Central Government amends Notification No. 11/2021-Customs by inserting in its ANNEXURE, after serial number 9, Notification No. 56/2000-Customs (G.S.R. 399(E), dated 5th May, 2000) and Notification No. 57/2000-Customs (G.S.R. 413(E), dated 8th May, 2000), effected under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962 read with clause 115 of the Finance Bill, 2021 and published in the Gazette.