The Andhra Pradesh Goods and Services Tax Act & Rules, 2017 - Notifying the date 30.06.2026 as the date for filling appeal before the GST Appellant Tr...
Waiving off requirement of e-way bill for motor vehicles for road testing where goods are transported for reasons other than by way of supply under su...
Seeks to amend Notification No. 45/2025-Customs, dated the 24th October, 2025 - Exemption from Duty of customs and IGST on Import of Gold by Banks as ...
Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2025
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Retail sale price valuation for specified tobacco goods is introduced, with a limited input tax credit exemption added. The amendment inserts a new rule deeming the value of supply of specified tobacco, pan masala and related goods to be the retail sale price less applicable tax, and prescribes the tax computation method and the meaning of retail sale price. It also carves out a limited exemption under the input tax credit restriction for registered persons other than manufacturers in respect of such goods where tax has been paid by the supplier on a retail sale price basis.
Amendment in Notification No. 49/2023-State Tax, dated 10th November, 2023
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Retail sale price valuation for tobacco and similar goods is expanded through an amended GST notification. A notification amends Notification No. 49/2023-State Tax by inserting a clause for supply of specified goods on which retail sale price is declared. The covered goods include pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The clause defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff Act classification and interpretation rules.
Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2025
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Electronic GST registration introduces a low-output-liability option, Aadhaar-based eligibility, and regulated withdrawal procedures for registered persons. Rule 14A creates an electronic GST registration option for applicants whose monthly output tax liability on supplies to registered persons remains within the prescribed limit. Eligibility requires Aadhaar authentication and restricts multiple registrations under the same Permanent Account Number in the same State or Union Territory. Withdrawal requires FORM GST REG-32, completion of required return filing, and absence of cancellation proceedings. The proper officer verifies the application under rule 9 and issues an order allowing withdrawal in FORM GST REG-33 or rejecting it in FORM GST REG-05.
Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2026
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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.
The Andhra Pradesh Goods and Services Tax Act & Rules, 2017 - Notifying the date 30.06.2026 as the date for filling appeal before the GST Appellant Tribunal
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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 - Notification No. SEBI/LAD-NRO/GN/2025/233 dated March 3, 2025
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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.
Amendment in import policy of ITC (HS) code 71131144 and 71131145 covered under Chapter 71 of ITC (HS), 2022, Schedule - I (Import Policy)
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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.
Seeks to amend Notification No. 21 /2022-Customs (N.T.), dated the 31st March, 2022 - Change in Jurisdiction / Area of the officer
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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.
Corrigendum - Notification No. 19/2026 dated 05 March 2026
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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."
Waiving off requirement of e-way bill for motor vehicles for road testing where goods are transported for reasons other than by way of supply under sub-rule (5) of rule 138A of MGST Rules, 2017
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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.
Assam Goods and Services Tax(Amendment) Rules, 2026.
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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.
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
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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.
Seeks to amend Notification No. 45/2025-Customs, dated the 24th October, 2025 - Exemption from Duty of customs and IGST on Import of Gold by Banks as per the list 14
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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.
Corrigendum - Notification No. SEBI/NRO-GN/2026/295 dated January 20, 2026
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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.
Amendment to G.O.Ms.No.776, Revenue (CT-II) Department, dated 23.12.2022
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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.
Deadline Extended up to 30th June 2026 and Standard 3-Month Limit Applicable from 1st April 2026
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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.
Deadline Extended up to 30th June 2026 and Standard 3-Month Limit Applicable from 1st April 2026
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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.
Extended Deadline up to 30th June 2026 and Standard 3-Month Limit Applicable from 1st April 2026
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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.
Minimum wages and wage compliance rules under the Code on Wages set wage norms, records, deductions, bonus and claim procedures. Prescribes draft Central rules under the Code on Wages, 2019 for minimum wages, floor wage, payment of wages, bonus, claims, registers, forms, and Central ... Summary
Minimum wages and wage compliance rules under the Code on Wages set wage norms, records, deductions, bonus and claim procedures.
Prescribes draft Central rules under the Code on Wages, 2019 for minimum wages, floor wage, payment of wages, bonus, claims, registers, forms, and Central Advisory Board procedure. The rules fix wage computation norms based on a standard working-class family, regulate dearness allowance revision, working hours, weekly rest, night shifts, deductions, advances, fines, bonus set on and set off, and the handling of undisbursed dues. They also require prescribed employee records, wage slips, annual returns, and complaint and appeal procedures, while updating occupational skill classifications in Schedule E.
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