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.

GST exemption on COVID-19 medicines reduces state tax rates for specified drugs through year end.
Tripura's notification grants a time bound state GST concession on specified COVID 19 medicines by prescribing, for each listed tariff item, either a Nil rate or a reduced state tax rate of 2.5 percent, the exemption applying to the extent state tax exceeds the prescribed reduced rate; the measure is effective from 1 October 2021 through 31 December 2021.

GST exemption for specified COVID-19 medicines maintains reduced state tax treatment for listed therapeutics during the prescribed temporary period.
Exempts specified COVID-19 medicines from a portion of state GST under section 11(1) of the Mizoram GST Act, 2017 by prescribing lower tax rates in a Table tied to Customs Tariff classifications; some medicines are nil-rated and others carry a reduced state tax rate. The measure operates by limiting state tax payable under section 9 to the rates listed and is effective from 1 October, 2021 through 31 December, 2021.

GST rate amendment: substitution clarifies covered supplies and replaces 'food preparations' with 'goods' altering scope.
The notification substitutes the Table entry for S. No. 1 by specifying in column (3) (a) food preparations in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and in column (4) replaces the words "food preparations" with the word "goods". The amendment takes effect from 1st October, 2021.

GST rate notification amendment expands reference from 'food preparations' to 'goods', broadening eligible supply descriptions.
The State GST rate notification is amended to substitute the entry in Table serial number 1, column (3) with a two-part description addressing free distribution to economically weaker sections under approved programmes and supplies of fortified rice kernel for child-development schemes; and to replace the term "food preparations" with "goods" in column (4), effecting a broader classificatory scope under the notification.

Tax Rate Amendment: essential oils of peppermint and other mints added to state GST rate schedule, effective October.
An amendment inserts entry 3A into the Tripura SGST rate notification adding specified tariff codes and essential oils other than citrus-including peppermint and listed mint oils-to the State GST table; the insertion indicates applicability to persons under the SGST regime and takes effect on the first day of October, 2021.

State GST amendment inserts essential oils under specified tariff codes, applying to registered and unregistered persons.
Amends the State Tax (Rate) notification to insert HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for specified essential oils other than citrus, listing peppermint and various mint oils, and states the insertion applies to any registered person and any unregistered person, with the amendment made under the powers of sub section (3) of section 9 of the Mizoram Goods and Services Tax Act, 2017 and an effective date provided.

SGST exemption for sowing seeds applies only where seeds, fruit and spores are intended for sowing use.
Tripura SGST exemption schedule is amended by substituting the entry for tariff heading 1209 to cover seeds, fruit and spores of a kind used for sowing. The entry expressly excludes seeds intended for any purpose other than sowing. The amendment takes effect from 1 October 2021.