Qualification requirement updated: inclusion of practicing Cost Accountant alongside practicing Company Secretary for Depositories Regulations.
The amendment inserts the words "or a practicing Cost Accountant" after "practicing Company Secretary" in sub regulation (1) of Regulation 76 of the Depositories and Participants Regulations, 2018, thereby recognising practicing cost accountants alongside practicing company secretaries for the specified regulatory purpose; the regulation takes effect on its publication in the Official Gazette.

Net worth limit for SR shareholders establishes valuation and holding criteria for eligible pre-issue shares under amended ICDR regulations.
The amendment requires an SR shareholder's individual net worth to be determined by a Registered Valuer and capped at a specified upper threshold, counting investments in other listed companies but excluding the shareholder's holding in the issuer; it also mandates that SR equity shares be issued before filing the draft red herring prospectus and held for at least three months prior to filing the red herring prospectus.

GST rate notification: Andhra Pradesh updates service classifications and applicable rates and inserts new service groupings.
The notification amends the Andhra Pradesh GST notification to change service classifications and rates, extends an institutional reference to include "12AB", creates a standalone entry for transfer or use of Intellectual Property rights, inserts job-work for manufacture of alcoholic liquor as a taxable sub-item, reclassifies certain manufacturing and publishing services, separates admissions to theme parks and to casinos/sporting events into distinct rate brackets, updates an explanatory schedule reference, and inserts new service group codes for multimodal transport of goods within India.

Delegation of GST assessment powers to a specified proper officer, barring jurisdictional officer from acting for that taxpayer.
The notification delegates powers under sections 69, 70, 71, 73 and 74 of the local GST statute to a named proper officer for the taxpayer identified by GSTIN; during the notification period the jurisdictional proper officer is precluded from exercising those powers in respect of that taxpayer.

Annual return obligations updated to mandate specific GSTR forms and reconciliation, with targeted FY2020-21 reporting adjustments.
The amendment substitutes Rule 80 to require specified registered persons to file annual returns electronically in FORM GSTR-9 (or GSTR-9A for composition taxpayers) by 31 December, mandates FORM GSTR-9B for e-commerce operators collecting TCS, and requires registered persons with aggregate turnover above the threshold to file a self-certified reconciliation in FORM GSTR-9C. It inserts FY2020-21 specific reporting instructions into FORM GSTR-9 and GSTR-9C, updates Part V treatment for transactions paid via FORM GSTR-3B between April-September 2021, revises verification wording to a registered person's self-affirmation, and omits Part B Certification in GSTR-9C.

Commencement of GST amendments: sections 4 and 5 of the Second Amendment Act are brought into force.
The Governor, under sub section (2) of section 1 of the Haryana Goods and Services Tax (Second Amendment) Act, 2021, appoints the 1st day of August, 2021 as the date on which sections 4 and 5 of that Act shall come into force under the Haryana Goods and Services Tax Act, 2017, by notification of the Excise and Taxation Department dated 26th October 2021.

Commencement of Section 6 under Haryana GST amendment appointed, bringing that provision into force from June first.
Under the enabling power of sub section (2) of section 1 of the Amendment Act, the Governor appoints the 1st day of June, 2021 as the date on which Section 6 of the State Goods and Services Tax (Second Amendment) Act, 2021 shall come into force, by notification issued through the State Excise and Taxation Department.

GST rule amendment extends filing deadline and temporarily relaxes restriction on late returns for specified forms.
The amendment adjusts provisos in rule 26 by substituting a deadline and omitting all provisos from a later specified date; it inserts in rule 138E a proviso that the restriction will not apply for an earlier defined period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for specified months; and it amends FORM GST ASMT-14 to require an order reference and date, omit wording about conducting business without registration, and add an address field after designation.

Extension of GST compliance due dates to a uniform deadline, altering earlier notification dates for affected filings.
Amendment to a prior notification substitutes earlier May and June dates with later June and July dates in specified clauses and the proviso of Go.Ms.No.174, thereby extending statutory due dates for specified GST compliances within the covered period, and states the amendment comes into force with effect from 30th May, 2021.

SGST reimbursement scheme for Majuli bridge project sets eligibility, claim filing, committee scrutiny, audit, and recovery conditions.
SGST reimbursement is provided for eligible suppliers engaged in the construction of the Majuli RCC bridge project through a reimbursement mechanism limited to the State tax component paid in cash after utilisation of input tax credit. The scheme requires an eligibility certificate from the Public Works Department, separate GST registration for the relevant business vertical, monthly claims with prescribed supporting documents, and scrutiny through tax officers and reimbursement committees before sanction and direct payment through the treasury. It also contains audit, budgetary, recovery, indemnity, and dispute-resolution provisions.

Designation of Special Court: Chief Judicial Magistrate, Imphal East designated for offences under income-tax and black money laws.
The Central Government, exercising powers under the Income-tax statute and the Black Money Act and after consultation with the Chief Justice of the High Court of Manipur, designates the court of the Chief Judicial Magistrate, Imphal East, as the Special Court for the State of Manipur to hear and conduct proceedings under those enactments, formalised by a Central Board of Direct Taxes notification.

Special Court designation establishes venue for income-tax and black-money prosecutions within specified districts after consultation.
The Central Government, invoking sub section (1) of section 280A of the Income tax Act, 1961 and section 84 of the Black Money Act, after consultation with the Chief Justice of the High Court of Bombay at Goa, designates the Senior Civil Judge and Chief Judicial Magistrate, Panaji, as the Special Court for North Goa and the Senior Civil Judge and Chief Judicial Magistrate, Margao, as the Special Court for South Goa, thereby allocating statutory jurisdiction for trials under those enactments within their respective districts.

Special Court designation under Black Money Act assigns jurisdiction for enforcement of undisclosed foreign income prosecution.
The Central Government, in consultation with the Chief Justice of the High Court, designates specified subordinate courts across Karnataka as Special Courts for their corresponding territorial areas for purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, assigning jurisdictional responsibility to named Principal, Senior, Additional Civil Judges and Judicial Magistrates First Class to hear enforcement and prosecution matters under the Act.

Insertion of sub section (6A) or expands the scope of a prior GST notification, applied retrospectively.
Amendment inserts the phrase sub-section (6A) or into the first paragraph of Notification No. 03/2021-State Tax, thereby including that sub section among the provisions referenced by the original notification. The change is effected under the power of sub section (6D) of section 25 of the Chhattisgarh GST Act and is deemed to be effective from the 24th day of September, 2021.

Aadhaar authentication requirement introduced for registered persons to access certain GST refund and revocation procedures.
The amendment makes Aadhaar authentication mandatory for designated persons linked to a registration-proprietor, partners, karta, directors, managing committee members, trustees or authorized signatory-to be eligible to file revocation of cancellation applications, refund claims in FORM RFD-01, and refunds of integrated tax on exported goods; alternative identity documents are permitted temporarily where Aadhaar is not yet assigned, with Aadhaar authentication required within thirty days of allotment.

Corrigendum to Anti Dumping Duty notification corrects an incorrect Gazette citation to the proper G.S.R. reference.
The corrigendum amends notification No. 61/2021 by replacing the cited Gazette reference G.S.R. 283(E) with G.S.R. 284(E) at the specified lines in the published notification; the change is confined to correcting the citation.

GST registration authentication exemptions apply to non-citizens, public bodies, public sector undertakings, and specified registration applicants.
Tripura GST registration authentication requirements under section 25(6A), 25(6B) and 25(6C) are inapplicable to non-Indian citizens, government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9). Issued under section 25(6D) on the Council's recommendations, the notification supersedes the earlier notification while preserving prior actions and omissions.

Aadhaar authentication and verified bank accounts become eligibility conditions for specified registration revocation and GST refund processes.
The amendments make specified registration-revocation and refund processes subject to Aadhaar authentication and require refund-credit bank accounts to be held in the applicant's name and obtained on the applicant's Permanent Account Number. Proprietorship concerns require the proprietor's Permanent Account Number to be linked with Aadhaar. A claimant may electronically seek refund of tax paid on a supply treated as intra-State but later determined to be inter-State, within the prescribed two-year period. The rules also revise job-work reporting periods and outward-supply filing restrictions.

Anti-dumping duty revocation on polytetrafluoroethylene removes ADD on imports from Korea RP, rescinds prior notification.
The Central Government revokes the anti-dumping duty on polytetrafluoroethylene (PTFE) imported from Korea RP and rescinds the earlier notification imposing that ADD, while preserving acts done or omitted before the rescission under the authority of the Customs Tariff Act.

Anti-dumping duty revocation removes ADD on PTFE imports from Russia, rescinding prior notification and restoring normal tariff treatment.
Anti-dumping duty on Polytetrafluoroethylene (PTFE) imported from Russia is revoked and the earlier notification imposing the levy is rescinded, with the revocation preserving actions or omissions taken before rescission, thereby removing the specific trade remedy and restoring the legal treatment of future imports of the identified PTFE to the non-ADD regime.