Company name resemblance and undesirable name rules govern name availability and require approvals or consents before registration.
Rules define when a proposed company name resembles too nearly an existing name by disregarding specified elements (company-type suffixes, plurality, letter case, spacing, punctuation, tenses, phonetic variants, domain elements, word order, articles, slight spelling variations, translations, place-name additions, and numeral changes) subject to consent exceptions. Distinct provisions list undesirable names including those prohibited by emblem law, conflicting trademarks without consent, offensive or misleading names, names implying different legal forms or government association, recent dissolved or struck-off names, regulated financial terms without regulator compliance, and descriptive names, with illustrative examples. Applicants must declare prior use and provide no-objection certificates; certain authoritative words require prior Central Government approval.

Registration suspension wording and pre-deposit requirement in GST notification corrected to clarify status and disputed tax.
Corrigendum amends a State GST notification by replacing the term "business verticals" with "places of business" (and "vertical" with "place of business"); by changing the suspension note to state that "suspension of registration stands revoked" from the specified date; and by revising the pre-deposit instruction to require a pre-deposit of a percentage of the "disputed tax" instead of the "disputed admitted tax."

Option to pay tax at old rates extended for promoters to opt with input tax credit under amended notification.
The Government of Meghalaya amends its earlier notification to replace every occurrence of "10th" with "20th" in the Table (serial number 3, items (ie) and (if), column (5)) and in Annexure IV, thereby extending the last date for promoters to exercise the option to pay tax at the old rates with input tax credit, under the enabling provisions of the Meghalaya Goods and Services Tax Act, 2017.

GST notification amendment replaces earlier day references with a later day in specified table entries and Annexure.
Amendment effects textual substitutions in Notification No. 1135-F.T. [11/2017 State Tax (Rate)]: in the Table at serial number 3, items (ie) and (if), the entry in column (5) replaces the earlier day designation with a later day designation; and in Annexure IV both occurrences of the earlier day designation are similarly replaced. The change is made under the statutory powers conferred by the West Bengal Goods and Services Tax Act, 2017.

Amendment to notification: specified date references changed from tenth to twentieth, altering GST compliance timing under state law.
Amendment substitutes every occurrence of "10th" with "20th" in notification No. 46/ST-2: specifically in column (5) against serial number 3 items (ie) and (if), and throughout Annexure IV, effected under the powers conferred by the Haryana Goods and Services Tax Act.

Income exemption under section 10(6C): royalties and technical fees from MRMS agreement excluded from a foreign company's taxable income.
Income of M/s. Rolls Royce Defense Services, Inc. by way of royalty or fees for technical services received under the MRMS agreement with the Centre for Airborne Systems is specified as not to be included in computing the total income of that foreign company under clause (6C) of section 10 of the Income tax Act, by notification of the Central Government.

State tax notification amendment revises specified date references, altering applicability timing upon gazette publication.
Amendment substitutes all occurrences of the date reference "10th" with "20th" in Notification No.11/2017-State Tax (Rate): in the Table at serial number 3, items (ie) and (if), column (5), and at both places in Annexure IV; issued under powers of the Bihar Goods and Services Tax Act, 2017, and effective from publication in the official gazette.

Notification amendment alters specified date references in State GST rate notification, shifting deadline references accordingly.
The State Government amends the Chhattisgarh SGST rate notification by substituting the figures and letters "10th" with "20th" in the Table at serial number 3 (items (ie) and (if), column (5)) and in both occurrences in Annexure IV, effected under the powers conferred by the Chhattisgarh Goods and Services Tax Act, 2017 and published in the Gazette.

State GST rate notification amendment replaces specified reference date references, updating textual cross-references in existing schedule.
Government notification substitutes the reference "10th" with "20th" in the State Tax (Rate) notification: in the Table at serial number 3 (items (ie) and (if)) in column (5), and in Annexure IV at both places where the figure occurs, effected by Notification No. 10/2019-State Tax (Rate) dated 10 May 2019 under powers conferred by the Gujarat GST Act.

Extension of option period for promoters to pay GST at earlier rates with input tax credit, postponing the election deadline.
Amendment to Notification No. 11/2017-State Tax (Rate) substitutes the earlier day-of-month references in specified entries of the Table (serial number 3, items (ie) and (if)) and in Annexure IV with a later day-of-month reference, thereby extending the deadline for promoters to elect to pay GST at the earlier rates with input tax credit; the change is made under the specified provisions of the Maharashtra Goods and Services Tax Act, 2017 on the Council's recommendation.

GST rate notification amendment updates clause references to substitute earlier ordinal references in the tax schedule.
The State Government amends Notification No.11/2017-State Tax (Rate) by substituting every occurrence of the ordinal "10th" with "20th" in the Table (serial no. 3, items (ie) and (if)) and in Annexure IV, effectuated under powers conferred by the Sikkim Goods and Services Tax Act, 2017 and issued by the Additional Secretary, Commercial Taxes Division.

Notification amendment: substitution of deadline references from tenth to twentieth in specified state GST schedule entries.
The State Government amends Notification No. 11/2017-State Tax (Rate) by substituting the reference to the 10th with the 20th in the Table at serial number 3 (items (ie) and (if), column (5)) and by replacing both occurrences of the 10th with the 20th in Annexure IV, effectuating a date-reference change within the rate notification under the State's delegated statutory powers.

Date amendment to State GST notification postpones specified deadline, updating entries in the table and annexure accordingly.
The State Government, exercising statutory powers and on Council recommendation, amends Notification No.11/2017 by substituting the earlier stated day with the later stated day in the Table at serial number 3 (items (ie) and (if), column (5)) and in Annexure IV, effecting a textual date change in specified entries of the principal notification.

Deadline extension for option to pay at old GST rates with input tax credit, shifting the final date forward.
This amendment to Notification No. 11/2017 substitutes the stated day of the month in the Table (serial 3, items (ie) and (if), column (5)) and in Annexure IV, thereby extending the last date for promoters to opt to pay tax at the old GST rates with entitlement to input tax credit as provided in those entries.

Extension of option to pay tax at previous GST rates with input tax credit through amendment to notification.
The notification amends Notification No.11/2017-Central Tax (Rate) by substituting "10th" with "20th" in the Table at serial number 3 (items (ie) and (if)) and in Annexure IV, thereby extending the last date for promoters to exercise the option to pay tax at the earlier GST rates with input tax credit.

Extension of option deadline: promoters granted additional time to opt for earlier UTGST rates with input tax credit.
Amendment to Notification No. 11/2017-Union Territory Tax (Rate) replaces the date "10th" by "20th" in the Table (serial no. 3, items (ie) and (if)) and in both places in Annexure IV, thereby extending the deadline for promoters to opt to pay tax at the earlier UTGST rates with input tax credit, effected under specified provisions of the UTGST Act and the Central GST Act and published as Notification No. 10/2019-Union Territory Tax (Rate).

Option to pay tax at old GST rates extended, shifting the deadline for promoters to avail the integrated tax option.
Amendment to Notification No. 8/2017 substitutes "10th" with "20th" in the Table at serial number 3 (items (ie) and (if)) and in Annexure IV to extend the deadline for promoters to exercise the option to pay integrated tax at the earlier rates with input tax credit; the change is textual and limited to shifting the last-date references without altering other conditions of the principal notification.

Due date for furnishing GST operator statements extended to enable compliance after portal registration failures.
The Order inserts an Explanation into the statutory provision requiring operators to furnish monthly statements of outward supplies, declaring that the due date for furnishing the statement for October, November and December 2018 is 31 January 2019, to remedy inability to register and file because of common portal technical difficulties; the Order is made under the enabling power to remove difficulties and is deemed effective from 31 December 2018.

Annual return deadline extension for registered persons due to electronic filing system delay; compliance timeline extended.
The Order invokes the Governor's power to remove difficulties and amends the annual-return provision to extend the electronic filing deadline for registered persons (excluding input service distributors, certain specified taxpayers, casual taxable persons and non-resident taxable persons) because the electronic system for furnishing annual returns was not yet operational, thereby adjusting the compliance timeline to permit filing once the system is functional.

Input tax credit deadline extension permits late claims where suppliers uploaded invoice details within the extended filing period, enabling rectifications.
The Order inserts provisos extending entitlement to input tax credit and allowing rectification of errors for the initial GST year: registered persons may claim credit after the September cutoff through the extended filing window ending in March where suppliers have uploaded invoice details within that period, and rectifications of details furnished are permitted for the same extended period to remedy mismatches or omissions.