Abridged prospectus requirement expanded to mandate draft abridged prospectus, QR code links and hosting for public offers.
Amendments require submission and hosting of a draft abridged prospectus alongside draft and final offer documents and red herring prospectuses, mandate QR codes and links in public announcements and prescribed documents to access the red herring prospectus, abridged prospectus and price band advertisement, and permit depositories to mark securities as "non-transferable" where statutory lock in cannot be created for the lock in period.

GST appellate tribunal filing date notified for appeals linked to order communication timelines and filing limits.
The Government of Andhra Pradesh, acting under section 112(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the recommendation of the GST Council, notified 30 June 2026 as the date up to which appeals may be filed before the Appellate Tribunal in cases where the order sought to be appealed was communicated before 1 April 2026. For orders communicated on or after 1 April 2026, appeals may be filed before the Appellate Tribunal within three months from the date of communication of such order.

Corrigendum to regulatory notification: substitution of Schedule X heading and Parts A, B and C implemented.
Corrigendum clarifies that the correct instruction is that the schedule heading and Part A, Part B and Part C of Schedule X shall be substituted with the specified replacement text, replacing the earlier phrase that suggested substitution of the entire schedule.

Import policy change: specified silver jewellery studded with diamonds or other precious stones now restricted until 30.06.2026.
The import policy for ITC (HS) codes 71131144 and 71131145 is amended from Free to Restricted with immediate effect until 30.06.2026. The change covers silver "Other Jewellery" studded with diamonds (71131144) and silver "Other Jewellery" studded with other precious and semiprecious stones (71131145), invoking the Central Government's powers under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, 2023.

Customs jurisdiction updated: Principal Commissioner of Customs, Vishakhapatnam gains specified territorial and maritime areas.
Substitutes serial number 26 to define the jurisdiction of the Principal Commissioner of Customs, Vishakhapatnam to include the Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, Special Economic Zone and Greater Vishakhapatnam Municipal Corporation areas in Andhra Pradesh; all Inland Container Depots, Airports, Export Oriented Units, SEZs and warehouses in specified neighbouring districts; and the Continental Shelf and Exclusive Economic Zone facing Andhra Pradesh. The amendment is effective on publication in the Official Gazette.

Rule title amendment clarifies that the amending rules are the Income tax (First Amendment) Rules, 2026.
Corrigendum substitutes the bracket, figures and words in item 1 of the earlier notification G.S.R. 158(E) (5 March 2026) so that the rules read "(1) These rules may be called the Income tax (First Amendment) Rules, 2026." instead of "(1) These rules may be called the Income tax (Amendment) Rules, 2026."

E-way bill waiver for motor vehicle road testing requires bond, delivery challan, records, and monthly reporting under MGST rules.
Permission is granted to waive the requirement of an e-way bill for motor vehicles removed for road testing where movement is otherwise than by way of supply under rule 138A(5) of the MGST Rules, 2017. The waiver is limited to road testing and is subject to execution of a bond, removal under delivery challan, carriage of trade plate, maintenance of dispatch and return records, monthly reporting, and furnishing of further information when required. Non-compliance permits revocation of the permission, which is valid up to 31 March 2026.

Public shareholding norms revised: tiered minimum public offers and phased post listing shareholding increases required.
The amendment reforms public shareholding norms by imposing a tiered, post-issue capital-based framework for minimum public offers of each class of equity shares or convertible debentures, with staged timelines for issuers to increase public shareholding after listing. It requires simultaneous listing of superior voting shares when ordinary shares are offered to the public, provides an exception for IFSC listings with modified application of the tiered minimums, and authorises recognised stock exchanges to penalise prior non-compliance. The rules take effect on Gazette publication.

Retail sale price valuation for specified tobacco goods and a limited rule 86B exemption are introduced under Assam GST amendments.
Assam GST Rules are amended by substituting Superintendent of Taxes for Assistant Commissioner in rule 9 and by inserting rule 31D to prescribe valuation of specified tobacco and pan masala goods on the basis of retail sale price, less applicable tax, subject to a defined formula and valuation explanations. Rule 86B is also amended to exempt a registered person other than a manufacturer only for goods covered by rule 31D where tax has been paid by the supplier on retail sale price basis.

Tariff value fixation updated for edible oils, brass scrap, gold, silver and areca nut, changing customs import valuations.
The Central Board of Indirect Taxes & Customs amends the non tariff notification by substituting TABLE 1, TABLE 2 and TABLE 3 to fix updated tariff values for specified edible oils and brass scrap (per metric tonne), unit tariff values for specified categories of gold and silver, and the tariff value for areca nut; the amendments take effect from 14 March 2026.

Exemption from customs and IGST added for SBER Bank; imports permitted for domestic consumption within a specified period.
Amendment inserts SBER Bank as item 3 in List 14 of Notification No. 45/2025-Customs, extending exemption from customs duty and IGST on import of gold by banks to SBER Bank with effect from 25.06.2025 till 31.03.2026, subject to the condition that import is allowed for domestic consumption only.

Amendment to Listing Regulations: corrigendum revises enabling provision and mandates prompt crediting of dematerialised securities.
The corrigendum replaces the enabling provision to state SEBI's power under section 11, sub section (2) of section 11A and section 30 of the SEBI Act read with section 31 of the SCRA for amending the Listing Regulations, revises regulation 39(2) to require listed entities to credit dematerialised securities following investor service requests for subdivision, split, consolidation, renewal, exchanges and issuance of duplicate securities within thirty days of receiving the request and documents, and effects specified renumbering corrections in paragraphs VI.(c) and XI.(d).

Pillar Two income taxes: Accounting Standard change exempts deferred tax recognition, mandates targeted disclosures and sets effective dates.
AS 22 is amended to treat taxes arising from Pillar Two legislation as Pillar Two income taxes and to require that enterprises neither recognise nor disclose deferred tax assets and liabilities related to those taxes. Enterprises must disclose that they applied the exception and separately present current tax expense (income) related to Pillar Two income taxes. For enacted or substantively enacted but not yet effective Pillar Two legislation, enterprises must provide known or reasonably estimable qualitative and quantitative information about exposure, with an SME exemption for those exposure disclosures.

GST registration rules revised to require electricity-based business premises details and proof of principal place of business.
Amendment to the Andhra Pradesh Goods and Services Tax Rules, 2022 modifies FORM GST REG-01 by replacing placeholder fields with particulars relating to the nature of possession of the principal place of business, the electricity board or unit, and the CA number or electricity consumer number. It also adds a state-specific document requirement, namely a copy of the electricity bill, as proof of the principal place of business, with effect from 1 January 2026.

Appeal filing deadline extended as a transitional cutoff, then standard three-month limitation applies from order communication.
The notification prescribes that appeals to the Appellate Tribunal in cases where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within the standard three-month period from the date of communication.

Appeal deadline extension: GST appeals with pre April orders allowed until June 30, 2026; three month rule applies thereafter.
The Government notifies that appeals to the Appellate Tribunal in GST matters where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 are subject to the standard three-month filing period measured from the date of communication of the order.

Appeal limitation under Punjab GST extended for older orders, while the standard three-month filing period now applies prospectively.
Appeal limitation before the Appellate Tribunal under the Punjab Goods and Services Tax law is extended for cases where the impugned order is communicated before 1 April 2026, allowing filing up to 30 June 2026. For orders communicated on or after that date, appeals must be filed within the ordinary three-month period from communication of the order to the person preferring the appeal.

Retail sale price valuation expanded for specified tobacco and pan masala supplies under Punjab GST.
Valuation under the Punjab Goods and Services Tax Act, 2017 is expanded to specified goods supplied on which retail sale price is declared, including pan masala and various tobacco products. The amendment defines retail sale price, addresses multiple or altered declared prices, applies area-wise declared prices for valuation, and adopts Customs Tariff Act classifications and interpretive rules. It is deemed to have come into force on 1 February 2026.

Punjab GST rate changes reclassify tobacco goods, placing biris at 9% and several tobacco products at 20%.
The Punjab GST rate notification amends the tax treatment of specified tobacco-related goods. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and tobacco or nicotine-substitute inhalation products are inserted in Schedule III at 20%. Schedule VII at 14% is omitted, and the amendment is deemed effective from 1 February 2026.

Retail sale price valuation for specified tobacco goods is introduced, with a limited exemption from the input tax credit restriction.
The amendment inserts a valuation rule under which the value of supply of specified goods, including pan masala and tobacco products, is deemed to be the retail sale price declared on such goods less applicable tax. It prescribes the tax calculation method and defines retail sale price for cases involving multiple declarations, altered prices, and area-specific prices. It also exempts a registered person other than a manufacturer from the input tax credit restriction for specified goods taxed by the supplier on a retail sale price basis.