Invoice disclosure exemption for low-value purchases; outstanding GE-II quarterly returns must be filed by the prescribed deadline.
The Commissioner directs that purchase details in Form GE-II need not be furnished for invoices with total not exceeding Rs. 1000, with immediate effect. Outstanding Form GE-II returns for the four quarters of the financial year 2015-2016 that remain unfiled are required to be submitted by a specified deadline, and a nil-return in Form GE-II must be filed where no purchases occurred in a quarter.

Tax on diesel amended to a specified ad valorem rate under Delhi VAT Fourth Schedule, effective immediately.
The Fourth Schedule entry for diesel (High Speed Diesel; Super Light Diesel Oil; Light Diesel Oil) in the Delhi Value Added Tax framework is replaced to prescribe a specified ad valorem charge on diesel, and the notification provides that this amendment takes effect from the day immediately following its issuance.

Operationalisation of section 9A: Committee notified to implement rule 10VA(4) under Income tax Rules for administration and oversight.
The Central Board of Direct Taxes notifies an administrative Committee under the powers conferred by sub rule (4) of Rule 10VA read with section 9A of the Income tax Act to operationalise the rule. The Committee is chaired by the Chief Commissioner of Income Tax (International Taxation), West Zone, Mumbai, and includes the Commissioner of Income Tax (International Taxation)-I, Mumbai and the Commissioner of Income Tax (Transfer Pricing)-I, Mumbai; the order directs that this notification be brought to the notice of all concerned.

Companies (Registration Offices and Fees) Amendment Rules substitute GNL 1 and GNL 4, prescribing mandatory ROC e form fields and signatures.
The amendment substitutes Form GNL-1 and Form GNL-4, prescribing mandatory fields for ROC applications including applicant category, company identifiers (CIN/FCRN, GLN), application particulars (compounding of offences, AGM extension, schemes), required attachments, stamp duty particulars, and digital signature and professional certification requirements for signatories.

Appointment of VAT officers to assist the Commissioner under the Delhi Value Added Tax Act upon assumption of charge.
Under statutory powers in the Delhi Value Added Tax Act and Rules, the Lt. Governor appointed specified officers as Special Commissioner and Joint Commissioner to assist the Commissioner of Value Added Tax in administration; the notification names the appointees, records their dates of physical joining, and provides that the appointments take effect from the date of assumption of charge as issued by the Finance Department.

Exchange rate determination for customs conversion establishes distinct import and export currency rates effective from early May.
Determines conversion rates of specified foreign currencies into Indian rupees under section 14 of the Customs Act, 1962, effective 06 May 2016, superseding the earlier notification; distinct rates for imported and export goods are set out in two annexed schedules (per unit and per hundred unit listings) for customs conversion and assessment.

Exemption amendment removes mobile handset accessories from tariff notification's exemption list under customs law.
Amends the principal customs exemption notification by omitting the words "charger or adapter, battery, wired headsets and speakers of mobile handsets including cellular phones and" against serial number 39 in the table, thereby withdrawing those items from the exemption.

Import exemption for chargers and batteries for handset manufacture subject to concessional-rate customs procedure and Nil duty.
Inserts a new exemption entry for charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016, and specifies Nil duty; deletes certain references to mobile phones and mobile handsets from other exemption entries to narrow their scope.

Relaxation of withholding conditions: omission of a condition in rule 29B permits certificate applications to receive interest without tax deduction.
Omission of clause (iii) of sub rule (2) of rule 29B relaxes one of the eligibility or documentary conditions for obtaining a certificate that authorises receipt of interest and other sums without deduction of tax at source, constituting a procedural textual amendment to the Income tax Rules effective on publication in the Official Gazette.

Customs tariff amendments expand and clarify import duty exemptions for telecom, mobile handset components and aircraft maintenance parts.
The notification amends tariff table entries to add and modify exempted imports-including silica preforms for optical fibre manufacture, chargers/adapters and batteries for handset manufacture, and detailed parts and sub parts for populated printed circuit boards-while excluding populated printed circuit boards from generic parts descriptions. It revises aircraft maintenance exemptions by substituting an Annexure condition requiring DGCA approved quality manager certification, maintenance of import/use accounts, periodic submission to the Commissioner of Customs, and execution of a bond to secure duty where goods are not proved to have been used, installed or consumed for permitted maintenance purposes; it also provides an export after repair qualification for imported aircraft components.

Infrastructure Cess explicitly inserted into central excise non tariff notifications, clarifying its treatment in export linked duty relief.
Amendments add Infrastructure Cess, leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016 and given force of law by provisional declaration, into the explanatory provisions of Notifications No. 42/2001-CE(NT), No. 43/2001-CE(NT) and No. 19/2004-CE(NT), and substitute the Explanation in Notification No. 21/2004-CE(NT) to list Secondary and Higher Education Cess and Infrastructure Cess, thereby ensuring the Infrastructure Cess is expressly recognised alongside other cesses in non-tariff duty relief contexts.

MRP based duty: insertion of a tariff entry for routers imposes a specified MRP-based duty under central excise.
The notification amends the principal central excise notification by inserting a new serial entry 88A for routers under tariff classification 8517 69 30, attaching the numeric duty notation "20" in the table; the amendment is effected under section 4A of the Central Excise Act, 1944 to further modify Notification No.49/2008-Central Excise (N.T.).

Populated printed circuit board classification narrowed; new entries created altering duty treatment and parts exemption scope.
The notification amends Central Excise exemptions by lowering specified duty rates at two serials, excluding populated printed circuit boards from generic "Parts, components and accessories" exemptions, inserting new entries for populated printed circuit boards with specified classification and duty treatment, and creating a nil rate entry for parts and sub parts used in their manufacture. It also omits certain serials, removes "and speakers" from another entry, and substitutes the MRO parts exemption with a provision making it subject to conditions specified in the corresponding Customs table entry.

Central Excise amendment removes exemption table entry for wireless data modem cards with PCMCIA, USB or PCI express ports.
The Central Government amends the principal Central Excise notification by omitting the Table entry identified as serial number 61 and its related entries, thereby removing that specific item from the exemption Table while leaving the remainder of the principal notification and earlier amendments intact.

Exemption withdrawal: Wireless data modem cards with PCMCIA/USB/PCI express ports no longer eligible for duty benefit.
Notification No.20/2016-Central Excise omits serial number 101 from the Table to Notification No.1/2011-Central Excise, excluding wireless data modem cards with PCMCIA, USB or PCI express ports from the 2% duty benefit, enacted under powers of sub section (1) of section 5A of the Central Excise Act, 1944.

Appellate authority appointment under standing orders law designates labour officers for central industrial establishments.
Appointment of appellate authorities under the Industrial Employment (Standing Orders) Act, 1946 is made by the Central Government for industrial establishments under its control, or under a Railways administration, or a major port, mine or oil-field anywhere in India. The Chief Labour Commissioner (Central), Additional Chief Labour Commissioners (Central), and all Deputy Chief Labour Commissioners (Central) are designated to exercise appellate functions under the Act, superseding the earlier notification of 15 March 1990.

Submission of Form 15CC: electronic quarterly filing requires ITDREIN registration, authorised person activation and digital signature filing.
Authorised dealers must electronically file quarterly Form 15CC statements by registering for an ITDREIN on the e-filing portal (or using TAN), designating and activating an authorised person via email link and OTP, and submitting the prescribed XML-formatted report signed with the authorised person's Digital Signature Certificate after providing the reporting entity PAN, period and category.

Online submission of Form 15G/15H: required DSC-based filing with unique ID allocation and quarterly reporting.
Procedure mandates online submission of Form 15G and Form 15H declarations via the Income Tax e-filing portal: deductors must register using TAN, prepare the prescribed XML zip using the provided utility, sign the zip with a Digital Signature Certificate via the DSC Management Utility, upload the zip and signature to the Upload Form 15G/15H path, and obtain portal validation and status updates; the deductor must allot a unique identification number to each declaration quarterly and furnish particulars with those numbers in the quarterly statement of deduction of tax in accordance with specified procedures and formats.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices under the Customs Act.
Appointment of a Common Adjudicating Authority vesting the Commissioner of Customs, Nhava Sheva IV, with the powers and duties of the various officers listed in the Table to adjudicate the specified show cause notices, and superseding the prior orders and notifications indicated against those matters.

Common Adjudicating Authority appointment reallocates adjudicatory responsibility for specified customs show cause notices.
The Central Board of Excise and Customs designates a Common Adjudicating Authority under the Customs Act to assume adjudicatory responsibility for the specific show cause notices listed, thereby reallocating the powers and duties originally vested in the officers identified in the table to that appointed authority for purposes of adjudication.