Delegation of powers: power to call for information under Tamil Nadu GST delegated to Additional and Joint Commissioners.
The Commissioner delegating powers under sub-section (3) of section 5 of the Tamil Nadu GST Act delegates the power to call for information (Chapter XXI, section 151) to Additional Commissioners, Joint Commissioners (Territorial), and Joint Commissioners (Intelligence), with the delegation coming into force immediately to permit those officers to exercise the statutory functions under the Act and rules.

Grievance redressal timeframe: twenty-one calendar days to resolve investor complaints; Board may designate corporate monitoring bodies.
The amendment mandates that specified regulated entities shall redress investor grievances promptly but not later than twenty-one calendar days from receipt of the grievance and allows the Board to recognise a body corporate for handling and monitoring the grievance redressal process in such time and manner as may be specified by the Board.

Sponsor group minimum holdings and stewardship code impose extended holding, nomination and lock in obligations for InvIT stakeholders.
The amendment defines sponsor group and Self-Sponsored Investment Manager, expands identification of sponsors to include sponsor groups, and prescribes time phased minimum collective unit holding requirements for sponsor(s) and sponsor group(s) with associated lock in and non encumbrance obligations. Sponsors and sponsor groups bear collective responsibility for formation and asset transfer representations, with trustee recourse for breaches. Conversion of an Investment Manager to a Self Sponsored Investment Manager is permitted only upon specified governance, distribution, creditworthiness and independence conditions and requires unitholder and trustee approvals and an exit option for dissenting unitholders.

Sponsor lock-in and Self Sponsored Manager rules revised, adding nomination rights for large unitholders and a stewardship code.
The amendment adds definitions for group entities of the Manager and Self-Sponsored Manager, grants unitholders meeting a ten percent threshold a board nomination right subject to recusal and adherence to a new stewardship code, restructures sponsor minimum unitholding into staggered locked-in tiers with a monetary cap and transitional rules, omits regulation 7A, and prescribes conditions and an exit option for conversion to a Self-Sponsored Manager alongside stewardship principles in Schedule IX.

Appointment of Whole Time Member: Executive Director elevated to SEBI membership for a fixed three-year term subject to earlier orders.
The Central Government appoints Shri Amarjeet Singh, Executive Director, as a Whole Time Member of the Securities and Exchange Board of India under the SEBI Act and related service rules, for a three-year term from assumption of charge or until further orders, as per the Ministry of Finance notification.

Appointment as Whole Time Member under SEBI Act - public servant appointed to SEBI for a prescribed term.
The Central Government has appointed Shri Kamlesh Chandra Varshney, Joint Secretary, Department of Revenue, as Whole Time Member of the Securities and Exchange Board of India under the SEBI Act and the Rules governing terms and conditions of service, for a specified period from assumption of charge or until further orders.

Notification correction: substitution of the word sixth with fifth in State Tax notification via formal corrigendum.
Corrigendum substitutes the word "sixth" with "fifth" in line 14 of Notification No. 12/2022 State Tax as published in the Gazette; the correction is issued by the Finance (Expenditure I) Department of the National Capital Territory of Delhi and promulgated in the name of the Lt. Governor.

Registration exemption for suppliers using electronic commerce operators subject to specified enrolment and PAN validation conditions.
Specifies an exemption from the registration requirement for persons supplying goods through an electronic commerce operator required to collect tax at source, provided their aggregate turnover does not exceed the State registration threshold and they do not make inter State supplies. Eligible persons must have a Permanent Account Number, declare PAN, business address and State on the common portal, obtain a validated enrolment number (no more than one per State), and must not supply through the operator without such enrolment; the enrolment lapses upon obtaining GST registration.

Account Aggregator enables consent-based sharing of GST portal information with notified systems under the tax data sharing framework.
Notification designates Account Aggregator as an authorised system with which the common GST portal may share taxpayer information on the basis of consent under the state tax statute, effective from the specified commencement date, and defines Account Aggregator as a non financial banking company operating under the prescribed regulatory framework for Account Aggregators.

Special procedural compliance for manufacturers: mandatory electronic machine registration, detailed production records, and monthly portal filing.
Notification prescribes a special procedural regime for manufacturers of the listed goods requiring electronic submission of details of filling and packing machines (generation of a unique ID for each machine), timely reporting of machine installations and removals, and filing of prior capacity declarations. It mandates daily inputs and machine-wise production registers at each place of business and requires a consolidated monthly statement summarising inputs, electricity consumption and production by brand and machine to be filed on the common portal in the prescribed format.

Appeal procedure under RGST Act: manual filing allowed without pre deposit, filing effective on acknowledgement issuance.
Procedure for appeals under section 73/74 RGST Act requires manual filing in duplicate on ANNEXURE 1 within time computed from this notification or the order date; prior appeals are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative. A manual acknowledgement in FORM GST APL 02 is issued when requirements are met and constitutes filing. Appellate Authority must provide an ANNEXURE 2 summary with its order showing transitional credit and post appeal amounts.

Commencement of GST amendment provisions: specified sections to come into force on designated dates by state notification.
Appoints commencement dates so that sections 2 to 24 (except sections 14 to 19) of the Rajasthan Goods and Services Tax (Amendment) Act, 2023 shall come into force on 1 October 2023, while sections 14 to 19 shall come into force on 4 August 2023, under the power of sub section (2) of section 1 of the Act; issued by the Finance Department, Government of Rajasthan, dated 16 August 2023.

Income exemption under section 10(46): grants, fees and related interest to Haryana Water Resources Authority exempt subject to conditions.
Notification treats the Haryana Water Resources (Conservation, Regulation and Management) Authority as an exempt authority so that grants from the State Government, application and tariff fees from users, and interest on those amounts are excluded from total income, subject to conditions that the Authority shall not engage in commercial activity, its activities and specified income remain unchanged across the financial years, and it files income-tax returns as required under the relevant filing provision; the notification is effective retrospectively for the assessment years relevant to financial years 2021-22 and 2022-23.

Income exemption for Urban Improvement Trust Udaipur: specified categories excluded from total income subject to compliance conditions.
Notification under clause (46) of section 10 of the Income-tax Act, 1961 declares Urban Improvement Trust Udaipur eligible to exclude specified income from total income: grants from the State Government; proceeds from disposal of land, buildings and properties; rent or lease receipts; fees, interest and other charges under the Rajasthan Urban Improvement Trust Act, 1959; interest on those receipts; and interest on loans from the State Government. The exclusion is subject to conditions: no commercial activity, unchanged activities and income nature across financial years, and filing returns under clause (g) of sub-section (4C) of section 139.

Taxation of life insurance proceeds: new rules compute taxable income on policy payouts by deducting non deducted premiums.
Rules compute taxable income on life insurance policy receipts as A - B for the first year of receipt and C - D for subsequent years, where A/C are sums received and B/D are aggregates of premiums paid up to receipt date that have not been claimed as deductions nor already accounted for in prior years. The provision excludes unit linked insurance policy receipts and amounts specified as income under clause (iv) of sub section (2) of section 56 from the definition of sums received.

Tax collected at source obligations for e-commerce operators adjusted where unregistered sellers use enrolment and reporting requirements.
Notification mandates that electronic commerce operators permit supplies by persons exempted from registration only if an enrolment number is allotted on the common portal; prohibits inter State supplies by such persons through the operator; relieves the operator from collecting tax at source under section 52(1) for those supplies; and requires the operator to report such supplies in FORM GSTR 8. In multi-operator transactions, the operator who finally releases payment is treated as the electronic commerce operator for these obligations.

Tax collection by electronic commerce operators: collect TCS on supplies by composition taxpayers and file supply details electronically.
Electronic commerce operators required to collect tax at source must not permit inter-State supplies by composition taxpayers; must collect tax at source and remit it to the Government as prescribed; and must furnish details of such supplies electronically in FORM GSTR-8 on the common portal.

Exemption from registration for suppliers via electronic commerce operators subject to PAN validation, portal enrolment, and supply restrictions.
Specifies a conditional exemption from registration under the Mizoram GST Act for suppliers of goods through electronic commerce operators required to collect tax at source, provided they do not make inter State supplies, operate in only one State or Union territory, possess a PAN, declare PAN and business details on the common portal for validation, receive a single enrolment number before making supplies, and note that the enrolment ceases upon subsequent grant of formal registration.

Exemption from annual return granted for registered persons below prescribed turnover threshold for the specified financial year.
Exemption under the statutory proviso relieves registered persons whose aggregate turnover in the specified financial year does not exceed the prescribed small taxpayer threshold from the obligation to file the annual return for that year, with the exemption effected by executive notification identifying the eligible class and temporal scope.

Manufacturers' reporting obligations: mandatory machine registration, production records and monthly input statements required under new notification.
Notification requires registered manufacturers of the specified goods to electronically furnish details of all filling and packing machines (FORM SRM-I for existing registrants, SRM-IIA for newly installed machines and SRM-IIB for removals), obtain unique machine IDs, submit any prior capacity declarations in FORM SRM-IA, maintain daily input and electricity records (FORM SRM-IIIA) and shift-wise, machine-wise production registers (FORM SRM-IIIB), and file a consolidated monthly statement (FORM SRM-IV) on the common portal by the tenth day of the succeeding month.