Section 35(1)(ii) approval for scientific research granted to Pimpri Chinchwad College of Engineering enabling research-related tax treatment.
Approval granted to Pimpri Chinchwad College of Engineering (PAN: AAATP3981F) as a University, College or Other Institution for scientific research under the Income-tax Act read with the Income-tax Rules; the notification operates from publication in the Official Gazette with retrospective effect to the stated previous year and applies for the listed assessment years, and the explanatory memorandum certifies no person is adversely affected by retrospective application.

Aadhaar authentication requirement now conditions eligibility to file GST refund and revocation applications, with PAN-linked bank account rule applying.
The rules require Aadhaar authentication of specified persons associated with a registered person and linkage of the applicant's bank account to the applicant's Permanent Account Number; this authentication is mandatory to file applications for revocation of cancellation of registration, refund claims in FORM RFD-01, and for refund of integrated tax on goods exported out of India, with alternative identity-document procedures and a thirty-day period to authenticate after Aadhaar allotment.

Notification expanding exemption under section 25 to include an additional subsection, applied retrospectively from a stated effective date.
The notification amends a prior state GST notification by inserting "sub-section (6A) or" into its operative clause to expand the class of persons excluded from specified provisions of section 25 of the Kerala State Goods and Services Tax Act, 2017, on the recommendation of the Council, and declares the amendment to be deemed effective from 24 September 2021.

Aadhaar authentication requirement for registered persons now conditions eligibility for GST refund and revocation filings.
Amendments mandate Aadhaar authentication for specified persons associated with registered entities and require bank accounts used for GST purposes to be in the name of the registered person and obtained on that person's PAN; proprietorships must link proprietor PAN with proprietor Aadhaar. Rule 10B lists filing purposes requiring Aadhaar authentication (revocation of cancellation REG-21, refund RFD-01, refund of integrated tax on exports). Where Aadhaar is unavailable, prescribed identity documents and an enrolment slip suffice temporarily, with authentication required within thirty days of Aadhaar allotment. Rule 96C defines bank account for refund credit as an account in the applicant's name obtained on applicant's PAN.

Arrest procedure under the DGST Act requires criminal procedure compliance, medical examination, prompt magistrate production, and investigation support.
Arrests under section 69 of the DGST Act must follow the Criminal Procedure Code. An arrested person may undergo medical examination at a Government hospital and must be produced before the Chief Metropolitan Magistrate at the earliest. Where same-day production is not possible, the person may be handed over to the nearest police station, with a GSTI-rank officer remaining during police custody. Investigation may involve obtaining IP addresses and telecommunication details, while absconding or untraceable registered persons may be referred to the Economic Offence Wing.

GST enforcement power delegation assigns taxpayer-specific jurisdiction and excludes the regular proper officer for a limited period.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Ram Dayal Sharma, Assistant Commissioner, as Proper Officer for M/s Aggarwal Bullion Company. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in relation to the identified taxpayer.

Integrated GST enforcement authorization permits one proper officer to investigate, issue notice, adjudicate, recover, and pursue appeals for taxpayer periods.
Commissioner (State Tax) authorises Sh. C. L. Roy, as Proper Officer, to complete GST enforcement proceedings arising from an inspection and search initiated against M/s Swastik Plastics. The delegated process covers investigation, show-cause proceedings, adjudication, recovery and related appellate process. Powers under sections 70, 73, 7.4 and 79 are conferred for the taxpayer's tax periods from 2017-18 to 2021-22.

Exchange rate update: customs notification substitutes the South African rand rates affecting import and export valuation.
Amendment revises the exchange rate entry for the South African rand in Schedule I of the customs notification, substituting the prior serial entry with updated import and export rates to be used for customs valuation and related exchange-rate linked calculations; the substitution is confined to that Schedule row and recorded as a formal notification instrument by the issuing official.

Tariff value fixation sets import valuation for edible oils, brass scrap, areca nut, gold and silver under customs rules.
Pursuant to delegated statutory power, the Central Board of Indirect Taxes and Customs substitutes TABLE 1, TABLE 2 and TABLE 3 in the principal customs notification to fix tariff values in US dollars for specified edible oils, brass scrap and areca nut per metric tonne, and to prescribe unit tariff values for specified categories of gold and silver and related articles, thereby providing the operative valuation figures to be applied under the customs valuation framework.

GST rate amendment removes a listed entry and deletes an IT software reference, effective retrospectively.
Amendment to Odisha GST notification deletes the Schedule II 6% entry at Serial No. 243 and removes the phrase "in respect of Information Technology software" from Schedule III 9% entry at Serial No. 452P, narrowing the scope of that Schedule III item. The changes are made on the GST Council's recommendation and are deemed to have come into force from 27th October, 2021 as a further modification to the original notification under the Odisha GST Act.

GST scope expanded to include governmental authority or government entities, altering taxable supply classification under the notification amendment.
Inserts the words "or a Governmental authority or a Government Entity" into column (3) of the notification table against serial numbers 3 and 3A, thereby expanding those entries to include governmental authorities and government entities alongside local authorities; the insertion is effective from the first day of October, 2021 and is made under the State Government's powers under the Goods and Services Tax Act.

Inclusion of Government Entity broadens exempted recipients and adds procurement proviso in Odisha GST notification.
The notification amends recipient definitions by substituting "Union territory, a local authority, a Governmental Authority or a Government Entity" for prior language, inserts a proviso that services to a Government Entity must have been procured in relation to work entrusted to it by the Central Government, State Government, Union territory or local authority, and updates bracketed sub item listings and a schedule cross reference to align internal references within the notification.

Tax exemption notification for a state AIDS society shields grant and interest income subject to specified compliance conditions.
Notification under section 10(46) exempts specified income of Gujarat State AIDS Control Society limited to grants from NACO and interest on those grants. The exemption is subject to conditions: no commercial activity by the Society; activities and the specified income must remain unchanged across relevant financial years; and the Society must file income-tax returns as required by the cited provision. The notification is given retrospective effect for the stated assessment period.

Tax exemption notification for specified public board incomes subject to non-commercial, unchanged-activity and filing conditions.
Government notifies specified categories of Madhya Pradesh Pollution Control Board income as eligible for the public-body income exemption: grants and governmental assistance; consent, authorization and processing fees; analysis, monitoring and survey fees; reimbursements from central monitoring schemes; sale of non-commercial environmental literature; interest on deposits and loans to staff; public hearing, emission testing, training, RTI and appeal fees; cess reimbursements and appeal fees; and pollution cost or bank guarantee forfeitures. The notification is subject to conditions: no commercial activity, unchanged nature of activities and income, and specified return filing for the listed financial years.

Section 10(46) exemption recognizes Chandigarh Pollution Control Committee's specified non-commercial income as tax-exempt subject to conditions.
Notification designates Chandigarh Pollution Control Committee as a notified public body for exemption in respect of specified income including grants, consent fees, environmental compensation and penalties, testing and authorization fees, reimbursements, cess receipts, and interest on those receipts, subject to conditions that the body shall not engage in commercial activity, that activities and specified income remain unchanged, and that prescribed income-tax returns are filed.

Arm's length price tolerance: actual transaction price deemed ALP where variation within notified thresholds for wholesale and other cases.
Notification under the third proviso to section 92C(2), read with rule 10CA proviso, deems the actual transaction price to be the arm's length price for the relevant assessment year where the variation between the arm's length price and the actual price falls within the notified tolerance ranges. The notification defines wholesale trading by quantitative purchase cost and inventory to sales conditions and applies a narrower tolerance to such transactions, with the memorandum noting retrospective effect and certification of no adverse impact.

Extension of time for revocation of cancelled registrations: deadline extended for applications within pandemic-affected filing windows.
Extension of time is provided for filing applications for revocation of cancellation of GST registration where the original time limit fell between 1 March 2020 and 31 August 2021; registrations cancelled under clause (b) or (c) of sub section (2) of section 29 of the Act may have the revocation application filed up to 30 September 2021. The notification is issued under section 168A read with the Integrated GST Act on Council recommendation and is deemed to have come into force on 29 August 2021.

Extension of due date for conditional waiver of late fee in GSTR-3B returns extends filing deadline to a later date.
Amendment substitutes the earlier deadline in the ninth and tenth provisos of the notification by extending the filing cut off for the conditional waiver of late fee for delayed FORM GSTR 3B returns; the substitute date replaces the previous date wherever it occurs and the notification is deemed to have come into force from an earlier specified date, effecting the extension and validating filings made during the interim on the recommendation of the Goods and Services Tax Council.

GST Rule Amendment extends compliance timelines and suspends a rule restriction where specified returns were not filed, providing form updates.
The Kerala GST (Eighth Amendment) Rules, 2021 amend the 2017 Rules by fixing the short title and deemed commencement, extending the date in the fourth proviso to rule 26 and omitting all provisos to that sub rule from 1st November, 2021; inserting a proviso in rule 138E that exempts the restriction for the period 1st May to 18th August, 2021 where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for March-May 2021; and modifying FORM GST ASMT 14 to add order reference and date, omit a specified phrase about registration, and add an Address field after Designation.

Amendment to GST notification adds an additional subsection reference, expanding the scope of the statutory notification procedure.
An amendment directs insertion of the words "sub-section (6A) or" into the first paragraph of a prior GST order after the phrase "hereby notifies that the provisions of", thereby modifying which statutory provisions are notified; the Government exercises its statutory notification power and publishes the change in the State Gazette as an amendment to the earlier order.