Commencement of section 12: central government appoints its coming into force via notification on the appointed date.
The Central Government, exercising powers under sub section (2) of section 1 of the Competition (Amendment) Act, 2023, by notification appointed 18 July 2023 as the date on which section 12 of the Act shall come into force, issued by the Ministry of Corporate Affairs.

Search-cum-Selection Committee updates govern Director General appointment process and tighten eligibility and qualification criteria.
A new Search-cum-Selection Committee-comprising the Commission Chairperson, a Joint Secretary-rank officer from the Ministry of Corporate Affairs, and a Central Government-nominated expert-will recommend a panel of up to three names; the Commission shall appoint the Director General from that panel with prior Central Government approval. The Schedule raises the post to a senior pay level, removes the previous probation entry, and restricts eligibility to government officers in analogous posts or with specified senior service, requiring integrity, outstanding ability, investigation experience and knowledge in accountancy, management, business, public administration, international trade, law or economics.

Extension of deadline under GST notification, substitution made effective retroactively to the prior cutoff.
Amendment substitutes the earlier prescribed compliance cutoff with a later date in the prior commercial taxes notification under the Tamil Nadu GST framework and declares that the notification shall be deemed to have come into force from the earlier cutoff date, thereby giving the substitution retroactive effect.

Extension of compliance deadline: earlier GST notification deadline extended and made retroactive to the prior due date.
The amendment substitutes the previously prescribed date in the proviso of the earlier Commercial Taxes notification with a later date, extending the period specified therein. It states that the notification shall be deemed to have come into force retrospectively from the earlier deadline, making the substituted later date effective from that prior point for all purposes of the original notification.

Extension of deadline for notification under state GST, made retrospective to the original commencement date.
Amendment substitutes the earlier notification's cutoff date with a later cutoff date under the authority of section 148 of the State GST Act, thereby extending the period of applicability. The amendment further provides that the notification as amended shall be deemed to have come into force retrospectively from the original cutoff date specified in the earlier notification.

Extension of deadline for GST notification compliance, substituting the earlier cutoff and made retroactively effective.
The amendment substitutes the previously stated cutoff date in the earlier GST notification with a later date, thereby extending the prescribed deadline for compliance. It further declares that the amended notification shall be deemed to have come into force from the original cutoff date specified in the prior notification.

Extension of compliance deadline: statutory notification substitutes the earlier deadline with a later one and makes it retroactive.
Amendment substitutes the date in the seventh proviso of the earlier notification, replacing the originally specified deadline with a later deadline; made under section 128 and deemed to have come into force from the earlier specified date, the amendment solely alters the operative deadline in that proviso.

Exemption from taxation for transfers to fund management entities following fund relocation, subject to continuity of shareholding.
Exemption from taxation applies where movable property consisting of shares, units or interests in the resultant fund is received by the fund management entity in lieu of shares, units or interests held by the investment manager entity in the original fund pursuant to relocation, provided that not less than ninety per cent of shares or units or interest in the fund management entity of the resultant fund are held by the same persons in the same proportion as in the investment manager entity of the original fund, and not less than ninety per cent of the aggregate of shares or units or interest in the investment manager entity of the original fund was so held.

One Time Settlement Scheme waives interest and penalty on old tax dues upon full principal payment.
Approval was granted to implement the One Time Settlement Scheme, 2023-24 in Uttarakhand for waiver of interest and penalty on old outstanding dues. The scheme applies to dues created up to 31 March 2023 under the specified tax enactments and operates from 1 July 2023 to 30 September 2023, with power to extend it for a further three months. Full waiver is available only on deposit of the entire principal outstanding amount, irrespective of the amount involved.

Exemption for non-resident derivative income restricted to transactions with IFSC offshore banking units and not through permanent establishment.
Rule 21AK limits the exemption for income of non-residents from transfer or distribution of non-deliverable forwards, offshore derivative instruments and over-the-counter derivatives to transactions entered into with an IFSC offshore banking unit holding a valid registration certificate and not entered into through or on behalf of the non-resident's permanent establishment. Concurrently, Rule 114AAB defines "specified fund" as AIFs registered as Category I or II or funds regulated under IFSC fund management regulations located in an IFSC, and reporting forms are revised to require certification and specified annexure details for claiming deductions under the relevant provision.

Extension of deadline under State GST notification postpones earlier compliance date to a subsequently specified date.
Amendment substitutes the prescribed date in Notification No. 8/2023 State Tax with a newly specified date by Notification No. 26/2023 State Tax; the substitution of the words, letter and figure of the earlier date with the new date is the operative mechanism. The notification states the amendment shall be deemed to have come into force retrospectively from the earlier specified date, fixing the effective commencement of the substituted deadline for all purposes of the principal notification.

Extension of deadline: notification date substituted to 31st August, with effect deemed from 30th June.
Amendment replaces the date "30th day of June, 2023" in Notification No. 08/2023-State Tax with "31st day of August, 2023" and declares the notification shall be deemed to have come into force from the 30th day of June, 2023.

Waiver of late fee for GSTR-10 non filers extended; filing deadline moved and deemed effective from earlier date.
Waiver of the late fee under section 47 for GSTR 10 non filers is extended by substituting the earlier deadline with a later date, thereby expanding the amnesty period; the amendment is deemed to have come into force from the earlier deadline date.

Extension of deadline: proviso date in state GST notification extended and made retroactively effective by amendment.
Power under section 128 of the Meghalaya Goods and Services Tax Act, 2017 is used to amend Notification No. 7/2023 State Tax by substituting the proviso date from the thirtieth day of June to a later day in August, and the amendment is deemed to have come into force with effect from the thirtieth day of June, 2023.

Extension of deadline: the proviso date in the State GST notification is extended to 31st August, 2023.
The amendment substitutes the proviso date in Notification No. 07/2023-State Tax, changing the proviso deadline from the 30th day of June, 2023 to the 31st day of August, 2023, and declares that the notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Extension of Amnesty for delayed annual GST returns expands the filing window and is made retroactively effective.
The proviso in Notification No. 07/2023-Central Tax is amended to substitute the earlier cutoff date with a later date, thereby extending the filing window for delayed annual returns (GSTR 9) and expanding the amnesty-like relief. The amendment is deemed retroactively effective from the original cutoff date and is issued under the power conferred by section 128 of the Central Goods and Services Tax Act, 2017.

Extension of GST compliance deadline by statutory amendment, with the substitution given retrospective effect to the prior effective date.
Amendment substitutes the cutoff date in Notification No. 6/2023 State Tax, extending the operative compliance timeline under that notification. It is issued under the statutory power conferred by section 148 of the Meghalaya GST Act and expressly provides that the amendment shall be deemed to have come into force with effect from the original cutoff date specified in the earlier notification.

Amendment of notification deadline extends the stipulated date to 31st August while remaining effective from 30th June.
The amendment replaces the words, letter and figure "30th day of June, 2023" in Notification No. 06/2023 State Tax with "31st day of August, 2023". The notification further provides that it shall be deemed to have come into force with effect from the 30th day of June, 2023.

Amnesty scheme deadline extended for deemed withdrawal of assessment orders, preserving the notification's retrospective effective date.
The amendment substitutes the earlier cut-off date in the principal notification with a later cut-off date for the amnesty scheme concerning deemed withdrawal of assessment orders, enacted under the exercise of statutory rule-making powers. The notification is declared to be deemed to have come into force from the earlier cut-off date specified in the principal notification, preserving retrospective commencement for the amendment's operative effect.

Extension of statutory deadline: amends prior notification to extend effective date and deem retrospective commencement.
Amendment under section 148 substitutes the earlier cut-off date in Notification No. 3/2023-State Tax with a later date, thereby extending the period of applicability of that notification; the amendment is expressly deemed to have come into force from the original earlier date, preserving retrospective effect and referencing the principal notification published in the Gazette.