Online submission of Form DP-1 required for dealers by a prescribed deadline; applies to registrations up to a prior cutoff.
The Commissioner mandates online submission of Form DP-1 by all dealers by the prescribed deadline, applicable to dealers registered up to the stated cutoff date, issued as a partial modification of the prior notification under powers conferred by the Value Added Tax statute.

Amendment to notification: substitution of a Member appointment under section 28A of the Chartered Accountants Act.
Amendment G.S.R. 744(E) substitutes the entry at serial number (5) in notification G.S.R. 38(E) dated 19th January, 2011, appointing Shri P.K. Mishra, Director General (Commercial)-I, Office of Comptroller and Auditor General of India, as Member, effected under the authority of section 28A of the Chartered Accountants Act, 1949.

Fixation of tariff values updates import valuation for listed commodities, affecting customs duty calculation and compliance.
The Central Board of Excise & Customs amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 with updated tariff values for specified goods, listing commodity-specific tariff values in US dollars per metric tonne or per unit for edible oils, brass scrap, poppy seeds, areca nuts, and gold and silver where certain notification benefits are availed, to be used for import valuation and customs purposes.

Automatic exchange of information mandates reciprocal reporting of specified financial-account data under FATCA implementation for tax compliance.
The Agreement requires each Party to obtain and automatically exchange specified information regarding Reportable Accounts maintained by Reporting Financial Institutions of the other Party-identifying data for Account Holders, account numbers, reporting FI identifiers, account balances or values, and defined categories of gross payments-subject to confidentiality protections in the Convention, phased implementation and timing conditions, and the Competent Authorities' written confirmations that appropriate safeguards and infrastructure for confidential, timely automatic exchanges are in place.

Customs exemption amendment adds lentils to tariff table and defers its implementation to January next year.
Amends Notification No.12/2012-Customs by substituting the serial 21 tariff entry to "0713 except 0713 20 00 and 0713 40 00" described as "Pulses except chickpeas (garbanzos) and lentils," inserts serial 21B for HS heading 0713 40 00 described as "Lentils" with duty "Nil," omits clause (a) of the proviso, amends clause (ab) to 1st January 2016, and inserts clause (ad) making serial 21B effective on or after 1st January 2016.

Annual Return on Foreign Liabilities and Assets: LLPs with foreign investment must file an annual report to the central bank.
An amendment to Schedule 9 requires all LLPs that have received Foreign Direct Investment to submit an Annual Return on Foreign Liabilities and Assets to the Reserve Bank, in the form specified by the Reserve Bank, annually on or before the fifteenth day of July.

Extension of filing deadline: online VAT returns in Forms EC-II and EC-III now due mid-October under statutory authority.
The Commissioner, under section 27 of the Delhi Value Added Tax Act, 2004, has extended the last date for online filing of first-quarter 2015-16 VAT returns in Forms EC-II and EC-III to 15/10/2015, partially modifying an earlier notification and continuing prior departmental guidance.

Exchange rate adjustment for South African Rand: revised import and export conversion rates for customs valuation take effect.
Amendment to customs exchange rate schedule under Section 14 of the Customs Act, 1962: the Central Board of Excise and Customs substitutes the entry for the South African Rand in Schedule I of Notification No. 93/2015 CUSTOMS (N.T.), prescribing distinct conversion rates for imported and exported goods, effective from 30th September, 2015.

Declarations in Form 15G/15H now require unique quarterly IDs and mandatory reporting in quarterly TDS statements.
Rule 29C mandates that claims for certain incomes without deduction of tax be made in Form 15G or Form 15H, submitted on paper or electronically under specified procedures. Payers must allot a unique identification number to each form received each quarter and report these numbers and particulars in the quarterly TDS statement per rule 31A(4)(vii), even if no tax is deducted. A systems authority will set formats, verification processes and make declarations available for verification; tax authorities may require production or access to declarations for seven years from the end of the relevant financial year.

Appointment of Additional Commissioner to assist VAT Commissioner under value added tax law; effective on assumption of charge.
Appointment of an Additional Commissioner to assist the Commissioner in administering the Value Added Tax Act, made under statutory powers and operative from the date of assumption of charge; appointee Sh. Shiv Kumar physically joined on 07/09/2015 as Additional Commissioner, Value Added Tax Department.

Appointment of Additional Commissioner under VAT law to assist the Commissioner in administering the tax regime.
The Lieutenant Governor, exercising powers under the VAT Act and its Rules, has appointed the named officer as Additional Commissioner in the VAT Department to assist the Commissioner in administering the Act, with effect from the officer's date of physical joining.

Regularization of foreign assets: payment of tax and penalty prevents FEMA proceedings, subject to RBI permission or repatriation.
A resident who declares an undisclosed foreign asset and pays tax and penalty under the Black Money Act is not subject to proceedings under the Foreign Exchange Management Act in respect of that asset. If the declarant intends to continue holding the asset, they must apply to the Reserve Bank for permission where necessary; if they do not intend to retain the asset or if permission is refused, they must dispose of the asset and repatriate proceeds to India through the banking channel within the period prescribed by the Reserve Bank.

Delegation of powers: specified Forward Contracts Act authorities are vested in the securities regulator for regulatory administration.
The Central Government directs that the powers exercisable by it under specified sections of the Forward Contracts (Regulation) Act shall be exercised by the Securities and Exchange Board of India, and that such exercise shall be in accordance with the provisions of that Act.

Company identifier requirement: Form MGT 7 now mandates inclusion of the company Permanent Account Number for filings.
Amendment requires insertion of the company's Permanent Account Number (PAN) into paragraph 1 of Form No. MGT 7, to be placed after the Global Location Number (GLN); the Second Amendment Rules, 2015 take effect on publication in the Official Gazette under the rule making powers conferred by the Companies Act, 2013.

EOU supply for export: duty free clearance requires bond, security, export verification and timely documentation.
The notification permits EOUs to clear specified goods to DTA units without payment of duty for incorporation into exported consignments subject to furnishing a bond with bank guarantee or cash security, ensuring bond-account integrity, and meeting export documentation and verification requirements. DTA exporters must record the EOU as supporting manufacturer on the shipping bill and exclude the value of specified goods when claiming export incentives. EOUs must submit customs attested export documents for verification and face recovery of duty with interest and penalty if goods are not received or exported or are lost in transit.

Allowance eligibility expanded to include deaf and dumb, aligning concession previously limited to blind persons.
The notification amends Income-tax Rules, 1962 by inserting the words "or deaf and dumb" after "who is blind" in the Table to rule 2BB(2) against serial number 11, thereby extending the specified allowance to persons who are deaf and dumb in addition to blind persons.

Transfer of personnel: Forward Markets Commission employees to hold offices in SEBI under same tenure and terms.
Notification transferring specified employees of the Forward Markets Commission to the Securities and Exchange Board of India to hold their respective offices by the same tenure and on the same terms and conditions of service; tenure to be coterminous with prior tenure, or extend for six months, or until further orders, whichever is earliest.

Tax exemption for royalty and fees for technical services: income from defence aircraft retrofitting excluded from taxable total.
A statutory declaration under section 10(6C) states that income of M/s Thales Systemes Aeroportes SAS by way of royalty or fees for technical services received under the General Contract dated 29 July 2011 with M/s Dassault Aviation and the Government of India for retrofitting defence aircraft connected with the security of India shall not be included in computing the company's total income for the relevant previous year.

Customs exemption amendment substitutes List 5 item eleven to include Nylon 12 and Ether Ester Elastomer via government notification.
The Central Government amends the customs exemption schedule by substituting item (11) in List 5 of Notification No.12/2012-Customs to read "Nylon-12 / Ether Ester Elastomer", thereby modifying the catalogue of goods covered by the miscellaneous exemption framework under the existing notification.

Officially valid document recognition expanded to accept name changes with marriage certificate or Gazette notification; consultative issuance required.
A document shall be deemed an officially valid document even if its name has changed after issuance, provided the change is supported by a State-issued marriage certificate or Gazette notification; and Rule 7 is amended to require that certain instruments, directions or specifications be issued or specified by "the Director in consultation with" the relevant authority, establishing an explicit consultative step in those procedural provisions.