SEZ de-notification rescinds prior notification and restores land for IT/ITES Park subject to state NOC.
Central Government rescinds the earlier notification that had notified 4.95 hectares as a Special Economic Zone proposed by M/s. L&T Construction Equipment Ltd.; the de-notification follows the developer's proposal, the State Government's No Objection Certificate, and the Development Commissioner's recommendation, and the rescission is subject to saving prior actions and to use of the land as an IT/ITES Park per the State NOC.

Denotification of SEZ land: Central rescinds prior notification and permits IT/ITES Park use under state NOC.
The Central Government, invoking the proviso to the Special Economic Zone Rules, rescinds Notification S.O.1131(E) and de-notifies the entire 2.34 hectare area previously notified as an SEZ for IT/ITES, subject to the saving that the rescission does not affect things done or omitted to be done before rescission. The action follows a developer proposal, a Development Commissioner recommendation, and a State Government No Objection Certificate, and the de-notified land is to be used as an IT/ITES Park in accordance with that NOC.

Telecom sector entry route set to Automatic under non debt instruments rules, subject to DoT licensing and security conditions.
The amendment revises the telecom sector description in Schedule I to cover a comprehensive list of telecom services and infrastructure activities and specifies the Entry Route as Automatic, while requiring licensees, service providers and investors to comply with licensing, security and other terms and conditions as notified by the Department of Telecommunications.

Annual return exemption removes filing obligation for small taxpayers for the specified financial year effective August.
Exempts registered persons whose aggregate turnover in the financial year 2020-21 does not exceed the prescribed threshold from the obligation to furnish the annual return for that year under the Manipur Goods and Services Tax Act, 2017, the exemption being issued by the Commissioner pursuant to the first proviso to section 44 and effective from the 1st day of August, 2021.

Annual return exemption for small GST taxpayers applies to registered persons with turnover up to two crore rupees for FY 2020-21.
Registered persons whose aggregate turnover in financial year 2020-21 did not exceed two crore rupees were exempted from filing the annual return under the Uttarakhand Goods and Services Tax Act, 2017. The exemption was issued under the first proviso to section 44 on the recommendation of the Council and applies to the said financial year, with effect from 1 August 2021.

Common Adjudicating Authority appointment consolidates adjudication powers for specified customs show cause notices.
Principal Director General, Revenue Intelligence appoints specified officers to act as the Common Adjudicating Authority, empowering them to exercise the powers and discharge the duties of the originally named adjudicating authorities for adjudication of the listed show cause notices against the identified noticees, limited to the matters enumerated in the Table.

Exemption from annual return for taxpayers below specified turnover threshold, effective from August under section 44 proviso.
Exemption from filing the annual return is provided for registered persons whose aggregate turnover in the financial year 2020-21 does not exceed two crore rupees under the first proviso to section 44 of the Andhra Pradesh Goods and Services Tax Act, 2017, relieving them of the procedural requirement to furnish the annual return for that financial year.

Exemption from return filing for certain non-resident investors with only specified Indian investment income, subject to prescribed conditions and notices.
Exemption from filing a return of income from assessment year 2021-2022 is granted to two classes of non-residents: (i) non-residents (other than companies) and foreign companies whose only Indian income is from investment in the specified fund and for whom tax identification provisions are not applicable subject to procedural compliance; and (ii) eligible foreign investors who transacted only in IFSC-listed capital assets with foreign-currency consideration, have no other Indian income, and for whom tax identification provisions are not applicable subject to procedural compliance. The exemption is unavailable where a statutory notice for filing a return has been issued.

De-notification of SEZ land alters the zone's area following promoter proposal, state approval and administrative recommendation.
The Central Government, pursuant to powers under the Special Economic Zones Act and Rules, de notifies a specified portion of an Information Technology SEZ at Sarpavaram following the promoter's proposal, state government approval, and the Development Commissioner's recommendation, and records satisfaction that statutory and procedural requirements are fulfilled; the notification lists the affected survey parcels and states the adjusted total SEZ area.

Inclusion of Port: Ranaghat Railway Station added for imports under existing FTP notifications; prior conditions continue to apply.
Adds Ranaghat Railway Station (INRNG2) to the list of ports authorised for imports under the cited Foreign Trade Policy notifications, while expressly maintaining all existing conditions, eligibility criteria and procedural requirements set out in those notifications.

GST Practitioner Examination requirement mandates NACIN-conducted CBT with qualifying marks and timelines for enrolment compliance.
The amendment inserts rule 83A requiring GST practitioners to pass a NACIN-conducted Computer Based Test (100 MCQs, 2.5 hours, 200 marks, 50% qualifying, no negative marking) with online registration, fee, designated centres, and timing rules (generally pass within two years of enrolment with specified transitional extensions). NACIN issues schedules, guidelines and results; unfair means may lead to disqualification. The amendment also revises appeal officer designation, prescribes recovery of pre-existing law demands via FORM GST DRC-07A and DRC-08A with updates to the Electronic Liability Register (FORM GST PMT-01), and updates multiple forms and related instructions.

Classification of seeds for sowing clarified: entry limits coverage to seeds used solely for sowing, excluding other uses.
Amends the Mizoram State GST rate schedule by substituting the Schedule entry with a provision classifying seeds, fruit and spores of a kind used for sowing and expressly excluding seeds meant for any use other than sowing; the substitution is made under the state GST Act and takes effect from the notified commencement date.

Prescribed exchange rate determination: specified foreign currencies converted to Indian rupees for import and export purposes with effective date.
Determination of exchange rates under section 14 of the Customs Act, 1962 prescribing distinct conversion rates for specified foreign currencies into Indian rupees for valuation of imported and exported goods, effective from 8th October 2021, as set out in Schedule I (per unit rates) and Schedule II (per 100 units); the notification supersedes Notification No. 74/2021-Customs(N.T.).

GST rate amendments alter SGST schedule entries and classifications, adding and removing specified goods and supply valuation rules.
The notification amends the Mizoram SGST rate schedules by inserting, substituting and omitting specified tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), including additions for tamarind seeds (not for sowing), biodiesel for blending, renewable energy devices with a valuation explanation, ores and concentrates, waste plastics scrap, certain pharmaceuticals and railway rolling stock parts; made under section 9(1) and section 15(5) of the Mizoram GST Act, effective 1st October 2021.

GST exemptions for sporting event services introduced, plus new nil-rate entries and tariff cross-reference expansions effective from October.
Amendment to the State GST rate notification inserts exemptions and new nil-rated headings for services related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)) and for granting National Permits to goods carriages, expands certain tariff cross-references to include an alternative classification, omits a listed serial entry, updates a year reference, and amends a quantitative threshold to "75% or more"; these changes take effect from 1 October 2021.

GST rate amendments expand taxable services list and revise service classifications, including IP transfers and multimodal transport.
This notification amends the Mizoram SGST rate schedule by inserting "or 12AB" after 12AA, substituting entries to tax temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights, adding a job work service entry for manufacture of alcoholic liquor for human consumption, consolidating manufacturing and related service descriptions, revising admissions to theme parks versus casinos/sporting events, substituting an explanatory schedule reference, and inserting Annexure entries for multimodal transport of goods within India. The amendments take effect from 1st October, 2021.

Notification amendment adds sub-section (6A) or to the referenced provisions under Maharashtra GST, altering applicability.
The Government of Maharashtra, under the power of sub section (6D) of section 25 of the Maharashtra Goods and Services Tax Act, 2017, amends Notification No. 03/2021 State Tax (15 March 2021) by inserting the words, brackets, figure and letter "sub section (6A) or" after the phrase "hereby notifies that the provisions of" in the first paragraph of the principal notification.

Aadhaar authentication requirement for registered persons now conditions eligibility to file revocation and refund applications.
Aadhaar authentication is required under new rule 10B for specified persons linked to a registered person as a condition to file revocation applications (FORM GST REG-21), refund applications (FORM RFD-01), and claims for integrated tax on exports; where Aadhaar is unavailable an enrolment ID plus an accepted identity document may be furnished and authentication must occur within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on PAN, with proprietors' PAN linked to their Aadhaar.

Export relaxation for red sanders wood permits state department to export cyclone fallen logs under amended export policy.
A targeted relaxation permits export of a specified quantity of cyclone fallen red sanders wood in log form from Paralakhemundi, Odisha, by the Forest, Environment & Climate Change Department, pursuant to an amendment to Schedule 2 of the ITC (HS) Export Policy under the Foreign Trade (Development & Regulation) Act and relevant Foreign Trade Policy provisions; the Odisha department must finalize export modalities and complete export within the notification's prescribed timeline.

Odisha GST rules updated: annual return filings (GSTR 9/9A/9B/9C), turnaround for reconciliation and appellate mapping.
The Odisha amendments require filing FORM GSTR-9 (or GSTR-9A for composition) by 31 December; e-commerce operators to file FORM GSTR-9B; persons with turnover > Rs. 5 crore must submit FORM GSTR-9C reconciliation with the annual return. Rule 109A prescribes appellate officer mapping with three-month appeal period for persons and six months for directed officer appeals. FORM GSTR-9 and GSTR-9C are amended to include FY 2020-21 entries, expand Part V on non-reconciliation liabilities, adjust ITC and amendment reporting for April-September 2021 filings, and omit Part B Certification in GSTR-9C.