Rajasthan GST enforcement powers enable designated DRI officers to investigate, assess, recover tax and enforce penalties statewide.
Specified DRI & EO officers are empowered to perform Rajasthan GST functions across the State, including tax determination, return scrutiny, assessment, investigation, inspection, search and seizure, summons, recovery, penalties, detention and confiscation proceedings. Most powers require prior written permission of the Director General, while specified functions are vested directly in that office. DRI & EO officers cannot initiate action on the same issue where Commercial Taxes Department proceedings against the taxable person have already begun under the identified scrutiny, assessment, or tax-determination provisions.

Producer company compliance deadline: must meet rule 9B(2) requirements within five years after financial year closure.
The amendment adds a proviso to sub rule (2) of rule 9B requiring a producer company covered by that sub rule to comply with its provisions within five years of the closure of the relevant financial year; the Amendment Rules take effect on publication in the Official Gazette.

Commencement dates set for Madhya Pradesh amendment: certain provisions effective 1 October, others effective 1 April next year.
The State Government, exercising its power to appoint commencement dates under the Madhya Pradesh (Second Amendment) Act, 2024, notifies staged commencement: certain provisions to commence on 1 October 2024 and the remaining specified provisions to commence on 1 April 2025, by administrative notification issued by the Commercial Tax Department in the name of the Governor.

Commencement of GST amendment: section 4 to commence on 1 October 2024; sections 2 and 3 on 1 April 2025.
Appoints commencement dates for provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2024: 1 October 2024 for section 4 and 1 April 2025 for sections 2 and 3, under the commencement power in sub section (2) of section 1 of the Amendment Act, issued as a State tax notification by the Finance Department.

Dispute settlement under Vivad se Vishwas scheme: procedural forms, computed payment formulas and electronic certification required.
The Rules implement the Direct Tax Vivad se Vishwas Scheme, 2024 by prescribing definitions, electronic forms (Form 1 to Form 4), filing and verification procedures, and the role of the designated authority in issuing receipts, certificates and settlement orders. They fix the amount payable through formulas tied to filing dates and appellant status, provide detailed schedules for computing payable sums across appeal forums and dispute types, and set optional computation rules for reductions in loss, unabsorbed depreciation and MAT credit, with specified consequences for non payment and procedural requirements for withdrawal and proof.

Extension of notification validity: Punjab GST notification continued in force by executive amendment for public interest.
The Governor, invoking powers under section 3 of the Punjab Goods and Services Tax Act, 2017, has directed that Notification No. S.O.2/P.A.5/2017/S.3/2024 (dated 1 January 2024) shall be further valid until the newly specified terminal date, the extension being made on the satisfaction that it is necessary in the public interest and formalized by the Department of Excise and Taxation.

Revisional Authority powers under section 108 conferred on specified Punjab GST officers, defining scope and jurisdiction.
The Commissioner of State Tax, Punjab, by virtue of powers under the Punjab Goods and Services Tax Act, 2017, supersedes a prior notification and confers specified revisional authority powers: Additional Commissioners may revise orders of Joint Commissioners statewide; Joint Commissioners may revise orders of Deputy Commissioners statewide; and Deputy Commissioners may revise orders of Assistant Commissioners and State Tax Officers within their division. The notification takes effect on publication in the Official Gazette.

Commencement date amendment in Punjab GST notification makes a later stated date read as earlier effective date retroactively.
Amendment substitutes the commencement date in para 4 of the earlier Punjab GST notification by replacing the originally stated date with a different calendar date under authority of section 148, on Council recommendation, and declares that the notification shall be deemed to have come into force on and with effect from the original earlier commencement date.

Commencement of Section 19(f) activates that clause of the Competition (Amendment) Act as notified by the government.
Brings into force the commencement of Section 19(f) of the Competition (Amendment) Act, 2023 by official notification; the Central Government appoints a date for that clause to become operative under its power to prescribe commencement dates, recorded in a Gazette notification with an official reference.

Chief Inspector of Mines appointment under the Mines Act takes effect for all territories until further orders.
Appointment of the Director General of Mines Safety as Chief Inspector of Mines for all territories to which the Mines Act, 1952 extends, made by the Central Government in exercise of its power under section 5(1) of the Act. The appointment takes effect from 12.09.2024 (FN) and continues until further orders.

GST exemption amendments expand nil-rated railway and accommodation services while refining exclusions for student and hostel stays.
Amendments are made to the Andhra Pradesh GST exemption notification, effective from 15 July 2024, inserting nil-rated entries for specified Railway services, inter-zone and inter-division railway services, and SPV-related infrastructure services. The accommodation services entry is revised by removing a heading reference and excluding student residences, hostels, camps and paying guest accommodations. A new nil-rated entry is introduced for accommodation services valued at not more than twenty thousand rupees per person per month, subject to a minimum continuous supply period of ninety days.

Definition of laboratory chemicals clarified: imports for exclusive laboratory use in small retail packings excluded from trading classification.
Amendment replaces Chapter 98 note 3 to define laboratory chemicals for Heading 9802 as chemicals, organic or inorganic, imported and intended solely for the importer's own use rather than for trading or resale, presented in packings of small retail size and identifiable by purity, markings or other features showing they are meant exclusively for laboratory use; amendment is made under section 11A powers and takes effect on publication in the Official Gazette.

Qualification relaxation for Technical Member appointments allows Goa Commercial Tax Gazetted officers with requisite service eligibility.
The Government of Goa relaxes the proviso to clause (d) of sub section (1) of section 110 of the Central Goods and Services Tax Act, 2017 by allowing an Officer of the Commercial Tax Department of Goa with at least twenty five years of Government service as a Gazetted Officer to qualify for appointment as Technical Member (State) in State Benches of the GST Appellate Tribunal; this relaxed qualification applies for a limited period and all other conditions of clause (d) remain applicable.

Direct Tax Vivad Se Vishwas Scheme commencement appointed, bringing the scheme into force from the designated commencement date.
The Central Government, under sub section (2) of section 88 of the Finance (No. 2) Act, 2024, appoints the 1st day of October, 2024 as the date on which the Direct Tax Vivad Se Vishwas Scheme, 2024 shall come into force by Notification No. 103/2024 dated 19th September, 2024.

De-notification of SEZ land reduces resultant estate area after Central Government exercises Special Economic Zones Act powers.
The Central Government de-notifies 1.22 hectares from the sector-specific SEZ at KPM Nagar, Rathinam Software Park, Kuruchi Village, reducing the SEZ to 1.715 hectares. The de-notified survey parcels are 653/2A, 653/2B and 654/1B. The State Government approved the proposal and the Development Commissioner recommended it; the Government found statutory prerequisites met and exercised its powers under the Special Economic Zones Act and applicable rules. Post de-notification the land will be used for infrastructure aligned with Tamil Nadu land use guidelines and master plans.

SEZ authority membership change: government amends notification to substitute a member and alter authority composition.
Amendment substitutes a member of the NSEZ Authority by modifying Notification S.O. 1161(E) to replace the individual at Sl. No. 6 with a new designee, altering the composition of the NSEZ Authority under statutory powers conferred by the Special Economic Zones Act, 2005.

National Financial Reporting Authority rules grant revised consolidated monthly salary to Chairperson and full time members effective 1 January 2024.
The amendment to rule 11(1) provides that the Chairperson and full time members are entitled to a revised consolidated monthly salary under that sub rule from 1 January 2024; the Rules are effective on publication in the Official Gazette and an explanatory memorandum states that retrospective operation will not adversely affect any person.

Import permission for fresh areca nut from Bhutan allowed without MIP, subject to designated LCS entry and port-specific registration.
Amendment permits import of a specified annual quantity of fresh (green) areca nut from Bhutan without a Minimum Import Price, provided imports occur only through designated Land Custom Stations (now including LCS Hatisar and LCS Darranga) and each import is covered by a valid port-specific Registration Certificate issued under the Foreign Trade Policy.

Approval as Other Institution for social science research under section 35 enables taxpayers to claim specified research deductions.
Auroville Foundation is approved as an Other Institution for social science or statistical research under the income-tax framework, with effect from publication and retrospective application to the stated previous year, making the approval applicable for the listed assessment years and confirming compliance with the income-tax rules governing research institution classification.

Listing procedure amendments shorten timelines and permit electronic publication with QR code-linked disclosures for public offers.
Amendments shorten prescribed timelines, require filing-stage posting of draft offer documents for issuers on nationwide exchanges, permit electronic advertisement of public issues with a newspaper notice exhibiting a QR Code and link, and relax certain response periods. Schedule I amendments permit QR code and web-link presentation for branch and aggregated vendor disclosures (with full details to be provided to the debenture trustee), expand use-of-proceeds and financial disclosure specificity, and replace director attestations with attestation by authorised persons appointed by board resolution, while affirming Board responsibility.