Authorised Courier registration: inactivity triggers deemed invalidation, while timely renewal requires eligibility, satisfactory compliance, and prescribed application formalities.
Authorised Courier registration remains valid until revoked but is deemed invalid after one continuous year of inactivity in Customs business, excluding suspension periods. Renewal may be sought within ninety days through Form A1 and the prescribed fee. Renewal is subject to applicable registration requirements, satisfactory performance, absence of misconduct or non-compliance complaints, and continuing eligibility. Registration may also be surrendered where all government dues are paid and no proceedings are pending.

Authorised courier registration now remains valid until revocation, subject to inactivity invalidation and conditional renewal procedures.
Authorised Courier registration remains valid unless revoked, but is deemed invalid after a continuous year of Customs-business inactivity, excluding suspension periods. A courier may surrender registration upon payment of all government dues and absence of pending proceedings. Renewal of a deemed invalidated registration may be sought within the prescribed period through Form K and the prescribed fee. Renewal depends on satisfactory performance, absence of misconduct or non-compliance with courier obligations, and continuing eligibility for registration.

Anti-dumping duty absorption review permits recalculation and modification of ineffective duties where post-imposition import pricing undermines their effect.
Anti-dumping duty absorption may be reviewed where post-duty export prices decline without a corresponding change in production costs, third-country export prices, or Indian resale prices, rendering the duty ineffective. An investigation may be initiated on supported application or available evidence, with provisional assessment and importer guarantees pending decision. The review is limited to re-computation of dumping and injury margins. Duty form, basis, or quantum may be modified, including retrospectively from initiation, following published findings.

Countervailing duty anti-absorption review permits recalibration of duties when reduced export prices undermine existing protection against subsidised imports.
Countervailing duty anti-absorption review applies where post-duty export prices decline without a significant change in Indian resale prices, potentially making the duty ineffective. Domestic industry or another interested party may seek an investigation, while the designated authority may also act on sufficient information. The review is limited to recomputing subsidy and injury margins. Pending a decision, imports may be provisionally assessed and importer guarantees required. A finding of absorption may lead to modification of the duty's form, basis or quantum, including from the investigation's initiation date.

Revocation of GST registration cancellation deadline extended for specified cases under the Uttarakhand GST framework.
Extension of the time limit for filing an application for revocation of cancellation of GST registration where registration was cancelled under clause (b) or clause (c) of section 29(2) of the Uttarakhand Goods and Services Tax Act, 2017. Where the prescribed period under section 30(1) fell between 1 March 2020 and 31 August 2021, the application period was extended up to 30 September 2021.

GST exemption notification amendment extends the operative date in the relevant provisos under the Uttarakhand framework.
The Uttarakhand Goods and Services Tax notification makes a further amendment to the earlier exemption-related notification by extending the date appearing in the ninth and tenth provisos. The reference to 31 August 2021 is substituted with 30 November 2021 wherever it occurs, thereby revising the temporal limit contained in those provisos under the Uttarakhand GST framework.

GST rule amendments revise return-related restrictions, extend transitional dates, and update FORM GST ASMT-14 requirements.
The Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with retrospective and prospective effect. Rule 26 extends the relevant date in the fourth proviso to 31 October 2021 and omits all provisos from 1 November 2021. Rule 138E inserts a further proviso excluding the restriction for a specified period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished. FORM GST ASMT-14 is amended to add reference particulars, delete specified words, and insert "Address" after "Designation".

GST schedule amendment removes a listed entry and narrows IT software description, altering taxable classification.
Amendment to the Goa GST rate notification deletes S. No. 243 from Schedule II (6%), removing that item from the 6% list, and removes the words "in respect of Information Technology software" from column (3) against S. No. 452P in Schedule III (9%), thereby narrowing the descriptive scope of that Schedule entry; changes effected under the Goa Goods and Services Tax Act, 2017 on council recommendation by notification dated 27th October, 2021.

GST rate amendment removes a state rate entry and deletes software-specific description, altering classification under SGST.
The notification amends the State GST rate schedules by omitting a designated entry from Schedule II, removing that supply from the listed state rate classification, and by deleting the words qualifying an entry in Schedule III's column (3) that referred to Information Technology software, thereby altering the descriptive basis for the application of the state rate.

GST rate amendment removes a listed rate entry and narrows another rate entry by deleting software reference.
The Government of Gujarat, under powers conferred by section 9(1) and section 15(5) of the Gujarat GST Act, omits S. No. 243 from Schedule II (six percent rate) and deletes the words "in respect of Information Technology software" from column (3) of S. No. 452P in Schedule III (nine percent rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter rate entry within the State GST rate notification.

GST rate amendment removes a schedule entry and narrows the software description under state tax notification.
The State Government amended the rate notification No.1/2017 by omitting entry number 243 from Schedule II (6% rate) and by deleting the words "in respect of Information Technology software" from column (3) of entry number 452P in Schedule III (9% rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter.

State GST rate schedules remove a six percent entry and broaden the nine percent software-related classification.
Arunachal Pradesh amends its State GST rate schedule by removing Serial No. 243 and related entries from Schedule II, which prescribes the 6% State tax rate. It also deletes the words "in respect of Information Technology software" from the description against Serial No. 452P in Schedule III, prescribing the 9% State tax rate. The amendments are made under the State GST Act pursuant to the Council's recommendations.

GST rate amendment removes a specified lower-rate entry and deletes software-specific wording from a higher-rate entry.
Amendments to Notification No.1/2017 remove the entry at Schedule II S. No. 243 and delete the phrase "in respect of Information Technology software" from Schedule III S. No. 452P, thereby altering the scope and textual application of those rate entries under the Central Goods and Services Tax rate notification.

IGST rate amendment removes a scheduled entry and refines a supply description, changing taxable classification.
Amendment to the IGST rate notification deletes a designated serial entry from the lower-rate schedule and removes the phrase "in respect of Information Technology software" from a higher-rate schedule entry, thereby altering the description and categorical treatment of the affected supplies under the consolidated IGST rate notification.

UTGST rate amendment removes a listed lower-rate entry and narrows the descriptive scope of an IT software rate entry.
Amendment to the Union Territory GST rate notification omits a specific tariff entry from the lower-rate schedule and deletes the qualifying phrase describing an intermediate-rate entry for information technology/software, thereby altering the listed coverage in the respective rate schedules under a formal Ministry of Finance notification.

GST rate notification amendment removes a schedule entry and deletes the information technology software wording from another entry.
Amends the Uttar Pradesh GST rate notification by omitting Serial No. 243 and its related entries from Schedule II at 6%, and by deleting the words "in respect of Information Technology software" against Serial No. 452P in Schedule III at 9%. The amendment takes effect from 27 October 2021.

Commencement of Karnataka GST Amendment provisions: government appoints a date for specified amendment provisions to come into force.
The State Government, under sub section (2) of section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2021, appoints the first day of August, 2021 as the date on which the provisions of sections 4 and 5 of that Act shall come into force by notification of the Government of Karnataka.

Commencement of section 6 of Karnataka GST Amendment appointed; provision to be operative from 1 June 2021.
The Government, exercising its powers under the Amendment Act, designates 1st June 2021 as the date on which section 6 of the Karnataka Goods and Services Tax (Amendment) Act, 2021 shall come into force, thereby making that provision operative in the State.

GST rate amendment removes a listed taxable entry and narrows a tax entry by deleting software-specific wording.
The Karnataka notification amends its GST schedules by omitting the Schedule II entry at S. No. 243 (6%) and by deleting the words "in respect of Information Technology software" from the Schedule III description at S. No. 452P (9%), thereby removing one listed item and narrowing the scope of another listing under the Karnataka Goods and Services Tax Act, 2017.

Foreign Portfolio Investor eligibility: resident Indian entities permitted as constituents of IFSC AIFs with sponsor/manager role and capped contribution limits.
The amendment permits resident Indians (other than individuals) to be constituents of Foreign Portfolio Investor applicants where the applicant is an Alternative Investment Fund established in an International Financial Services Centre and regulated by the International Financial Services Centres Authority, provided the resident entity is a Sponsor or Manager. Contributions by such resident constituents are capped and determined as the lower of a fixed percentage of the applicant's corpus or a fixed monetary ceiling, with different caps for Category I/II and Category III Alternative Investment Funds. A minor punctuation correction is also made.