Appellate Authority appointment: Additional and Joint Commissioners designated for appeals under Meghalaya GST rules, effective immediately.
The Government of Meghalaya designates the Additional Commissioner of State Tax as Appellate Authority for second tier appeals and the Joint Commissioner of State Tax as Appellate Authority for first tier appeals under the Meghalaya GST statutory and rule framework, with the notification taking effect immediately and remaining in force until further order.

Taxable turnover deduction clarified: pre-agreement material and labour costs must be excluded when computing sale value.
Clarifies that for determining taxable turnover under clause (i) of sub rule (7) of rule 25 of the Haryana VAT Rules, 2003, the cost of materials and other labour/services and like charges incurred in executing a works contract before entering into the agreement with the intended purchaser shall be reduced from the total value of the agreement.

Exemption from annual return filing for small turnover registered persons under Haryana GST, effective from August 2021.
The Commissioner of State Tax, exercising the first proviso to section 44 of the Haryana Goods and Services Tax Act, 2017 and on the Council's recommendations, exempts registered persons with aggregate turnover up to two crore rupees in FY 2020-21 from the obligation to furnish the annual return for that year. The notification dated 10 November 2021 states the exemption is deemed to be effective from 1 August 2021.

Corrigendum to tax notification corrects wording and punctuation to amend the Annexure reference and a term insertion.
Corrigendum to a finance notification corrects two textual errors: replacing the word "substituted" with "inserted" in a specified sub paragraph, and rephrasing a reference to the Annexure to remove extraneous words and punctuation, thereby amending the published Gazette entry.

Corrigendum corrects serial numbering and replaces a cited notification reference in Odisha Finance Department GST notification.
Corrigendum amends the Finance Department notification by correcting para 1(A)(ii) to read Serial No. 138 to 148 instead of the earlier range, and replacing the citation for Serial No. 201A in para 1(B)(iv) with Finance Department No. 19869-FIN-CTI-TAX-0022/2017 as published in the Extraordinary issue of the Odisha Gazette, thereby updating the published references in the specified notification.

Tax exemption notification: specified welfare board income exempted subject to non-commercial activity and return-filing conditions.
Notification under section 10(46) designates Assam Building and Other Construction Workers Welfare Board as entitled to exemption for specified receipts-labour cess, beneficiaries' registration fees, members' contributions, capital gains on sale/redemption of investments, and interest on those receipts-subject to the Board not engaging in commercial activity and filing returns as required under clause (g) of sub section (4C) of section 139; the exemption is time limited to the listed financial years.

GST rate amendment removes specified concessional rate entry and narrows software description, altering taxable scope for affected supplies.
Amendment to the State GST rate notification deletes a specified concessional rate entry from Schedule II and removes the qualifying phrase "in respect of Information Technology Software" from the Schedule III description for the listed serial number, thereby altering the textual basis for applying the rates under sections 9(1) and 15(5) of the Maharashtra GST Act.

Centralised registration for petroleum crude allows single-site registration where centralized billing is maintained.
Exempts manufacturers of Petroleum Crude (tariff heading 2709 00 10) from sub rule (2) of rule 9 of the Central Excise Rules, 2017 by allowing centralised registration where a centralised billing or accounting system is used and the manufacturer opts to register only the unit or office handling such billing; requires prior intimation before starting commercial production at any additional premises after registration.

Value added tax rates for liquor revised to distinguish off premises and on premises supplies with transitional retailer treatment.
Amendment substitutes Serial No. 2 of the Fourth Schedule to change VAT treatment of excisable liquor by distinguishing off premises and on premises consumption, prescribing a reduced levy for wholesaler to retailer supplies, a temporary higher retailer levy during a transitional period, and a reduced retailer levy thereafter; on premises supplies to hotels, clubs and restaurants remain subject to a higher levy.

Co-investment Portfolio Manager status established, with tailored exemptions and AIF-aligned investment and exit rules.
Creates a Co-investment Portfolio Manager category for Managers of Category I/II AIFs who serve only investors of such AIFs and invest solely in unlisted securities of the same investee companies; aligns definitions with AIF Regulations; permits designation of a Key Investment Team member meeting AIF principal-officer criteria as principal officer. Carves out specified regulatory requirements for Co-investment Portfolio Managers, requires 100% of AUM to be invested in relevant unlisted investee companies, mandates that co-investor terms and exit timing be no more favourable or different from the AIF, and allows performance calculation as agreed with clients; updates Form A and disclosure provisions accordingly.

Co investment rules: terms and exit parity required; certain category fund investment limits and advisory restriction apply
Amendments define Co-investment and require that co-investments by Managers, Sponsors or investors of Category I and II funds be through a Coinvestment Portfolio Manager; co-investment terms must not be more favourable than the Fund's terms and exits must be identical for co-investments made after commencement. Category III funds face caps on investment in listed equity and in non listed securities of an investee company, with higher limits permitted for large value accredited investor funds. Managers are barred from advising investors on investee company securities except clients of the Coinvestment Portfolio Manager.

Silver exchange traded fund scheme: permits investment solely in silver instruments with custody, liquidity and valuation rules.
Introduction of silver exchange traded fund scheme permitting schemes that invest primarily in silver or silver related instruments, with custodial amendments allowing registered custodians to hold silver assets. Moneys collected must be invested only in silver or silver related instruments except for disclosed liquidity needs; pending deployment, funds may be held in short-term bank deposits. Recurring expenses expressly include storage and handling of silver. Valuation of silver is tied to the LBMA AM fixing price with metric and currency conversions and additions for transportation, handling and notional duties or a notional delivery premium.

Related party definition and transaction rules broadened; audit committee approvals and periodic disclosures strengthened under listing regulations.
The Regulations expand the related party and related party transaction definitions to include promoter group and substantial shareholders and transactions that benefit related parties; they add exclusions and specify staged applicability. Audit committees must approve related party transactions and subsequent material modifications, define "material modifications", and prior approval is required for certain subsidiary transactions based on turnover thresholds with transition rules effective from April 1, 2023. Listed entities must disclose related party transactions in a Board specified format every six months aligned with financial results, and a loans disclosure to firms/companies where directors are interested is mandated except for listed banks.

Special Economic Zone expansion: additional land notified under SEZ Act and Rules increasing the zone's total area.
Notification adds a 0.71 hectare land parcel to the existing Special Economic Zone for IT/ITES at Gachibowli Village, effected under the proviso to sub section (1) of section 4 of the Special Economic Zones Act and rule 8 of the Special Economic Zones Rules, identifies the survey number for the addition and records the revised total area of the SEZ.

Investor Education and Protection Fund Authority rules rename nominees as claimants, raise thresholds to Rs.5 lakh and tighten transmission documents.
Amendments to the IEPF Authority Rules substitute the term "nominee" with "claimant", raise the monetary threshold from Rs. 2,00,000 to Rs. 5,00,000 per issuer, and require succession certificate or equivalent court/tribunal decree for transfers above the enhanced threshold. They prescribe attestation of death certificates or transaction statements, permit companies to increase the limit by board resolution under the referenced securities schedule, modify loss-of-securities procedures (notarisation to self attestation; removal of market-value clause; increase of specified monetary figure), alter certain verification steps in disposal procedure, and replace Form IEPF-5.

GST amendment ordinance revises deemed supply, annual returns, interest liability, detention penalties, and provisional attachment powers.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a deemed supply provision for transactions between an entity and its members, revising input tax credit conditions, substituting the annual return framework, and limiting interest on delayed returns to tax paid through the electronic cash ledger. It also revises provisional attachment, appeal preconditions, detention and seizure penalties, information-gathering powers, and restrictions on use of information, while omitting a Schedule II paragraph retrospectively.

GST rate amendment removes specified tariff entries and alters IT software scope, with retroactive effect.
The notification amends the State GST schedules by omitting S. No. 243 and its 6% rate from Schedule II and removing the words "in respect of Information Technology software" from S. No. 452P in Schedule III, thereby changing the tariff entries and scope of those Schedule provisions; the amendment is deemed to have come into force on the earlier specified date.

GST rate changes: APGST schedules amended to reclassify goods and adjust tax treatment following council recommendations.
Amendments to the Andhra Pradesh Goods and Services Tax notification revise tariff classifications across Schedules I-IV, inserting, substituting and omitting specified entries to reassign goods among the 2.5%, 6%, 9% and 14% rate lists, including provisions distinguishing types of bio diesel, adding renewable energy devices with a value apportionment rule for bundled supplies, and expanding lists to cover specified ores, plastics scrap, printed matter, railway rolling stock categories and certain beverages.

MPGST exemption on specified COVID 19 medicines imposes nil or reduced state tax rates for a limited period.
Exempts MPGST on specified medicines referenced to Customs Tariff entries by prescribing either Nil state tax or reduced state tax rates for each listed pharmaceutical used in COVID 19 treatment; the measure is time limited, commencing on the first day of October and remaining in force through the end of December, issued by the State Government on Council recommendation in the public interest.

GST rate amendments: state notification reclassifies goods and updates tariff entries, altering applicable tax schedules.
Amendment revises Madhya Pradesh SGST rate schedules by inserting, substituting and omitting specified goods across the 2.5%, 6%, 9% and 14% lists, including additions such as tamarind seeds (non-sowing), biodiesel for blending, pembrolizumab, renewable energy devices with an allocation rule when supplied with certain services, various metal ores and railway rolling stock, and carbonated fruit beverages; the changes take effect from the stated commencement date.