Insurance intermediary registration in financial centres requires eligibility, capital, indemnity cover, controlled operations, and continuing policyholder safeguards.
Insurance intermediary operations in an International Financial Services Centre require a certificate of registration for brokers, corporate agents, surveyors and loss assessors, or third-party administrators. Eligibility depends on valid domestic or home-jurisdiction registration where applicable, FATF-compliant and tax-treaty jurisdiction criteria for foreign applicants, capital or net-worth requirements, fit-and-proper management, infrastructure and policyholder interests. Grant follows in-principle approval and completion of capital, training and professional indemnity conditions. Registrants must conduct only authorised business, comply with KYC and anti-money-laundering obligations, maintain grievance redressal and records, prohibit multi-level marketing, and transact financial business in freely convertible foreign currency other than Indian rupees.

IFSC insurance registration requires capital, solvency, governance and compliance safeguards for insurers, reinsurers, Lloyd's participants and managing general agents.
Registration is mandatory before insurance or reinsurance business may commence through an International Financial Services Centre Insurance Office. Eligibility requires appropriate domestic or home-jurisdiction authorisation, regulatory compliance, fit-and-proper governance, FATF-compliant jurisdictional status, and applicable capital, Net Owned Fund and solvency compliance. Registered IIOs may undertake permitted life, general, health or reinsurance business in freely convertible foreign currency, subject to restrictions on Domestic Tariff Area business. They must maintain resident key personnel, records, KYC and AML compliance, prudential standards and regulatory reporting. The Authority may inspect, investigate, suspend or cancel registration after giving an opportunity for submissions.

Annual return requirement: specified registered persons must file prescribed GST annual and reconciliation forms by December deadline.
Rule 80 is substituted to require specified registered persons to file annual returns electronically in FORM GSTR-9 by 31 December; composition taxpayers to use FORM GSTR-9A; e commerce operators collecting tax at source to file FORM GSTR-9B; and registered persons exceeding the turnover threshold to submit a self certified reconciliation statement in FORM GSTR-9C with the annual return. Filing may be direct or via Commissioner notified Facilitation Centres, and forms and instructions are amended to capture adjustments, reversals and cross period input tax credit events, with revised verification text and omission of Part B Certification in GSTR 9C.

Restriction on furnishing outward-supply details: GSTR-1 and invoice facility barred unless prior GSTR-3B return filed.
The amendment inserts a provision in rule 59 preventing a registered person from furnishing details of outward supplies in FORM GSTR-1 or via the invoice furnishing facility if the person has not furnished FORM GSTR-3B for the relevant preceding filing period; this applies to monthly filers (preceding two months), quarterly filers (preceding tax period), and persons subject to the electronic credit ledger usage restriction under the existing rule.

Restriction on Input Tax Credit usage limits ledger credit for high-value monthly supplies, subject to specified exemptions and commissioner review
The amendments require biometric Aadhaar authentication or biometric KYC at designated Facilitation Centres for registration completion; extend officer action timelines from three to seven working days or thirty days where Aadhaar authentication is absent or physical verification is needed; deem applications approved on officer inaction. They expand grounds for suspension and cancellation based on reconciliations between FORM GSTR-1, returns under section 39 and inward-supply data, insert FORM GST REG-31 for suspension notices with a thirty-day reply window, bar refunds during suspension, tighten GSTR-1 filing eligibility linked to GSTR-3B compliance, and introduce rule 86B restricting electronic credit ledger use for high-value suppliers subject to specified exceptions and Commissioner review.

Supply between non individuals and members treated as taxable supplies; penalty, attachment and return rules tightened under GST.
The Act treats transactions between a non individual person and its members or constituents as supplies between distinct persons with effect from 1 July 2017; conditions input tax credit on supplier furnishing invoice/debit note details in the statement of outward supplies and communication to the recipient; substitutes section 44 to mandate annual returns (with possible reconciliation) for most registered persons while exempting specified categories; revises interest, self assessed tax inclusion for outward supplies, provisional attachment and detention/penalty procedures, and consolidates information call and procedural provisions.

Taxpayer-specific proper officer jurisdiction centralises enforcement powers while restraining concurrent exercise by the jurisdictional officer temporarily.
Commissioner, State Tax has conferred powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 upon a specified Assistant Commissioner for an identified taxpayer. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier, and restrains the jurisdictional Proper Officer from exercising powers under those provisions during that period.

GST enforcement powers are assigned for a specified taxpayer, with jurisdictional action restricted during the assignment period.
Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Bhupendra Kumar, Assistant Commissioner, in relation to M/s UNI LIFEKIND. The conferred jurisdiction remains operative for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the specified taxpayer.

Tariff value fixation updated: customs values for edible oils, metals and areca nut revised, affecting import valuation practice.
Revision of tariff values replaces TABLE-1, TABLE-2 and TABLE-3 of the principal notification, setting updated tariff values for specified edible oils, brass scrap, areca nut and specified forms of gold and silver, under the statutory authority of the Customs Act, to operate from the notified commencement date and to serve as the customs valuation benchmarks for import assessment.

Annual return and reconciliation statement rules revised under Uttarakhand GST to update filing requirements and FY 2020-21 disclosures.
The Uttarakhand Goods and Services Tax Rules were amended with retrospective effect from 1 August 2021 to revise annual return and reconciliation statement requirements. Rule 80 was substituted to restate the persons required to furnish FORM GSTR-9, FORM GSTR-9B and FORM GSTR-9C, and to require electronic filing by 31 December following the end of the financial year. The forms and instructions were updated for FY 2020-21, including disclosure of supplies, input tax credit reversals and reclaims, additional liability due to non-reconciliation, self-certification in FORM GSTR-9C, and omission of Part B Certification.

Anti-dumping duty on arylides imports from China PR applies at differentiated CIF-based rates for specified producers.
Anti-dumping duty is imposed on Aceto Acetyl Derivatives of aromatic or heterocyclic compounds, also known as Arylides, originating in or exported from China PR and imported into India. The duty applies at differentiated CIF-based rates for specified Chinese producers and a residual rate for other producers, with coverage limited to identified forms of arylides and other forms excluded.

Insertion of a subsection reference widens the notified statutory provisions under the delegated tax notification power.
The state authority amends Notification No.08/GST-2 dated 22 March 2021 by inserting the words, brackets, figure and letter "sub-section (6A) or" after the phrase "hereby notifies that the provisions of" in the first paragraph, thereby modifying which statutory sub-provisions are treated as notified under the relevant goods and services tax notification.

Aadhaar authentication for GST refunds and registration-linked actions now required, with PAN-linked bank accounts for credits.
Aadhaar authentication is required under new rule 10B for proprietors, partners, directors and specified persons to be eligible to file revocation of cancellation, refund applications (FORM RFD-01) and refunds of integrated tax on exports; alternative identity documents and enrolment ID are allowed pending Aadhaar allotment, with authentication within thirty days of allotment. Rule 96C defines refund credit bank accounts as those in the applicant's name obtained on the applicant's PAN, and proprietorship PANs must be linked to the proprietor's Aadhaar.

Export liberalisation of diagnostic kits makes previously restricted COVID-19 testing supplies freely exportable under foreign trade policy.
The notification amends the export policy to reclassify a range of COVID 19 diagnostic kits, consumables, reagents, enzymes, and related apparatus from Restricted to Free. It lists specific categories-VTM kits, RNA extraction kits, RT PCR kits, rapid antigen kits, swabs, tubes, silicon columns, carrier RNA, Proteinase K, magnetic stands, beads, probes, primers, polymerases, reverse transcriptase, and dNTPs-and states that all diagnostic kits and reagents previously restricted by earlier notifications are now freely exportable with immediate effect.

Export restrictions on syringes: specified AD, disposable and RUP denominations now require export approval under revised policy.
The Notification amends the export policy for syringes by placing specified denominations-AD syringes (0.5 ml, 1 ml), disposable syringes (0.5 ml, 1 ml, 2 ml, 3 ml) and RUP syringes (1 ml, 2 ml, 3 ml)-under the Restricted category with immediate effect; all other syringes under the same or other HS codes remain freely exportable and exporters must follow the application and approval procedure in Trade Notice No. 20/2021-22 dated 5 October 2021.

Export liberalisation: melt blown fabric reclassified as freely exportable, removing prior prohibition on shipments.
The export prohibition on Melt Blown Fabric has been removed and the product is reclassified as freely exportable for all listed ITCHS codes, enabling exporters to consign melt blown fabric of any GSM without the prior restriction under the Foreign Trade Policy.

GST exemption on specified COVID medicines reduces state tax liability for listed therapeutic goods during the notified period.
The notification uses powers under section 11 of the Maharashtra GST Act to exempt specified Chapter 30 pharmaceutical goods from State tax to the extent liability exceeds the amount calculated at the rates shown in the Table: Tocilizumab and Amphotericin B at Nil; other listed COVID-19 therapeutics at a reduced rate. The exemption applies to the State tax leviable under section 9 and is limited to the notified period from 1 October 2021 through 31 December 2021.

GST rate amendment narrows covered goods to welfare distribution and ICDS supplies under approved government schemes.
Amendment to Notification No. 39/2017 substitutes the entry at S. No. 1 to specify (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (premix) supplied for ICDS or similar government approved schemes; and replaces the term "food preparations" with "goods" in the Table. The amendment takes effect on the first day of October, 2021, made under powers of section 9(1) of the Maharashtra Goods and Services Tax Act, 2017.

GST notification amendment adds essential oils of peppermint and other mints into the tax rate schedule, affecting registered and unregistered persons.
Amendment inserts a new entry into the State GST rate notification adding specified tariff codes and describing essential oils other than citrus-peppermint (Mentha piperita) and other mints (spearmint, water mint, horsemint, bergamot-type)-and states the entry applies to both unregistered and registered persons, effecting a modification to the principal State tax rate notification under the State GST Act.

Seed classification for sowing amended to specify tariff entry and exclude non sowing uses, altering the State Tax schedule.
Amendment substitutes a Schedule entry classifying seeds, fruit and spores intended for sowing under tariff heading 1209, expressly excluding seeds meant for any use other than sowing; this replaces the prior S. No. 86 entry in the State Tax (Rate) notification and narrows coverage to seeds used for sowing.