Pre-movement declaration requirement withdrawn: mandatory DS1 online filing for goods moved out of Delhi will not be implemented.
An online pre movement declaration, Delhi Sugam 1 (DS 1), had been notified under the Delhi Value Added Tax Act to require registered dealers to furnish details before goods moved out of Delhi; following stakeholder feedback the Commissioner has withdrawn that notification and the DS 1 filing obligation will not be implemented.

Equalisation levy rules require withholding, remittance, electronic filing, rounding rules, and specified appeals procedures for digital services.
The rules implement procedural requirements for the equalisation levy: they set rounding rules for amounts, require deductors to remit levy via prescribed banks with a challan, mandate annual electronic filing of a verified statement of specified services in Form No.1 by 30 June, assign the Principal Director-General of Income-tax (Systems) responsibility for electronic filing standards and security, empower Assessing Officers to issue notices and notices of demand in Form No.2, and prescribe appeals in Form No.3 and Form No.4 with related verification and fee requirements.

Equalisation levy commencement: Chapter VIII of the Finance Act comes into force on 1 June 2016.
The Central Government designates the 1st day of June, 2016 as the date on which Chapter VIII (Equalisation Levy) of the Finance Act, 2016 shall come into force, effectuating the commencement of that Chapter under the statutory power to notify commencement.

Approval as Scientific Research Association: institute subject to accounting, audit and certified donation disclosure requirements.
Approval granted to M/S G.B. Pant Institute as an approved Scientific Research Association requires the sole objective of undertaking scientific research, conducting research itself, maintaining separate books of account for research funds, obtaining an audit by a qualified accountant and furnishing that audit report by the return due date, and providing an auditor certified statement of donations received and amounts applied to scientific research.

Anti-dumping duty on coumarin imposed to offset dumped imports, differential duty applied against landed value for five years.
Definitive anti-dumping duty is imposed on Coumarin (tariff item 2932 20 10) originating in or exported from the People's Republic of China and related export-origin permutations for five years. The duty equals the difference between the notification's specified reference amount and the landed value of imports, payable in Indian currency. The notification provides table entries for origin/export permutations, treats producers and exporters as "Any," defines "landed value" per the Customs Act excluding certain tariff duties, and prescribes use of notified exchange rates with the bill-of-entry date as the relevant date.

Direct Tax Dispute Resolution Scheme enables voluntary declaration and settlement, with certificate-led payment and conditional immunity upon compliance.
Declarations under the Scheme must be made in Form 1 with an undertaking in Form 2 where specified tax is involved; the designated authority issues a Form 3 certificate determining amounts payable for full and final settlement and directs payment within thirty days. Payment proof is furnished in Form 4, and after receipt the authority issues Form 5 or Form 6 certifying payment and, where conditions are met including withdrawal of proceedings and submission of an undertaking, granting immunity from prosecution or penalty subject to the Scheme's provisions.

Export exemption withdrawal for chromium ores: statutory amendment removes the relevant notification entry, altering customs relief coverage.
Amends Notification No.27/2011 Customs by deleting serial number 24BA and its entries from the Table, thereby withdrawing the export exemption previously applicable to chromium ores and concentrates, under powers conferred by section 25(1) of the Customs Act, 1962 and on grounds of public interest.

Declaration deadline under Direct Tax Dispute Resolution Scheme extends filing cut off for tax arrears declarations.
The Central Government, under the Finance Act, 2016, appoints the date on or before which a person may make a declaration to the designated authority in respect of a tax arrear or specified tax under the Direct Tax Dispute Resolution Scheme, 2016; the originally fixed date was subsequently substituted by a later notification to revise the appointed date for submission.

Krishi Kalyan Cess payment option allows prorated cess payment based on service tax liability instead of applying the statutory cess rate.
The amendment permits persons liable under the service tax charging provisions to pay Krishi Kalyan Cess by prorating the total service tax liability: multiply total service tax by the effective Krishi Kalyan Cess rate and divide by the rate of service tax specified in law, for any calendar month or quarter. Once elected this method must be applied uniformly to those services for the financial year. The rule text also replaces fixed numeric references with references to the effective Swachh Bharat Cess rate and the statutory service tax rate.

Refund of Krishi Kalyan Cess permitted for specified services used in SEZs, aligning cess calculation and entitlement.
The notification amends SEZ refund rules to entitle an SEZ Unit or Developer to refund of service tax paid on specified services when ab-initio exemption was admissible but not claimed, and of amounts distributed under the related clause. It also inserts Krishi Kalyan Cess alongside Swachh Bharat Cess for calculation purposes and requires using the sum of their effective rates for rate adjustments. The amendments take effect from 1st June, 2016.

Krishi Kalyan Cess inclusion clarifies it as a leviable charge under service-tax notification, effective from start of June.
Amendment inserts Krishi Kalyan Cess into Explanation 1 of Notification No. 39/2012-Service Tax by adding clause (e) after clause (d), treating the cess as levied under the Finance Act provision cited and thus bringing it within the notification's explanatory scope; notified to come into force from the first day of June, 2016.

Krishi Kalyan Cess exemption limited to services exempt from service tax, levy only on specified value percentages.
Krishi Kalyan Cess is exempted in full for taxable services that are exempt from service tax or otherwise not leviable; levy is preserved only to the extent of the percentage of taxable value specified for services in Notification No. 26/2012-Service Tax, and value for the Cess is to be determined under the Service Tax (Determination of Value) Rules, 2006, effective from 1st June 2016.

Cenvat credit for Krishi Kalyan Cess on taxable services limited to payment of that cess only.
The amendment permits providers of output services to take CENVAT credit of the Krishi Kalyan Cess on taxable services and adds cross references to include that entitlement, while stipulating that such credit shall be utilised only towards payment of the Krishi Kalyan Cess on taxable services and that credit of duties specified elsewhere shall not be utilised for payment of the Krishi Kalyan Cess.

Application of existing service tax notification to Krishi Kalyan Cess makes service-tax provisions applicable mutatis mutandis.
Provides that the operative provisions of Notification No. 30/2012 - Service Tax - shall apply mutatis mutandis for administration, assessment, collection and related compliance under the Krishi Kalyan Cess, invoking enabling powers in the Finance Act and commencing from the first day of June, 2016.

De-notification of Special Economic Zone: central rescission applied following state no-objection and administrative recommendation.
Full de-notification of a sector-specific Special Economic Zone for information and IT-enabled services at Gambheeram Village is effected by central rescission of the prior SEZ notification following a proposal from the State Industrial Promotion Organisation, the State Government's no-objection, and the Development Commissioner's recommendation; the rescission preserves actions or omissions made before it took effect.

Appointment of Tribunal Member: Ms Anita Kapur appointed under Competition Act with tenure until age sixty-five.
The Central Government, under section 53C read with section 53F of the Competition Act, 2002, appoints Ms. Anita Kapur as Member of the Competition Appellate Tribunal effective from the afternoon of 10th May, 2016; the appointment is until she attains the age of 65 years or until further orders, and her service terms are governed by the Competition Appellate Tribunal Rules, 2009.

CSR channels clarified: companies may implement CSR via not-for-profit companies, trusts or societies with mandated project modalities and monitoring.
The amendment permits a company's Board, with CSR Committee approval, to undertake CSR activities through a section 8 company or a registered trust or society established by the company or by Central/State Government or statutory entities; if the Board uses an entity other than those specified, that entity must have an established three-year track record in similar programmes and the company must specify the projects, fund utilisation modalities and monitoring and reporting mechanism.

Deferred payment for cross-border share transfers permitted subject to escrow or indemnity and compliance with pricing guidelines.
Regulation 10A permits a buyer in transfers between resident and non-resident parties to pay a portion of the total consideration on a deferred basis for a limited period; the deferred portion may be secured by an escrow arrangement for that period or, if the full consideration is paid immediately, by a seller's indemnity for the same period. The total consideration ultimately paid must comply with applicable pricing guidelines.

Service tax exclusion clarifies specified service categories and renting of immovable property are excluded under amended notification.
The notification inserts an Explanation to Entry 48 of Notification No.25/2012-Service Tax, clarifying that the provisions of Entry 48 shall not apply to certain statutorily specified services and to services by way of renting of immovable property, thereby excluding those categories from the Entry's coverage.

Movement of goods from Delhi now requires filing Delhi Sugam 1 (DS1) online with transaction and transport details before dispatch.
All registered dealers must file the online Delhi Sugam 1 (DS1) before moving any goods from Delhi outside the territory, replacing Form T 1 and expanding reporting to all commodities; DS1 is to be submitted via dealer login with details of seller, purchaser, invoice, commodity (including VAT rate and form classification), transport mode and transporter particulars, and likely movement date, pursuant to a directive issued under section 70 and effective 1 June 2016.