Proof of Principal Place of Business: electricity bill accepted as valid proof under state GST registration rules, effective June.
Amendment adds electricity bill details to FORM GST REG-01-requiring the name of the electricity distribution company and consumer account/number-and adds to the List of Documents that a copy of the electricity bill is acceptable proof of the principal place of business for state GST registration.

Commencement date amendment: substitution of April start with May fifteenth while retaining retrospective effect from April first.
The notification amends the prior notification dated 19 January 2024 by substituting the words "1st day of April, 2024" in paragraph 4 with "15th day of May, 2024". Despite this substitution, the notification is declared to be deemed to have come into effect from the 1st day of April, 2024.

Certification requirement for alternative investment fund managers: a key investment-team member must hold NISM AIF Managers certification.
At least one key personnel in the key investment team of the Manager of an Alternative Investment Fund must obtain the NISM Series XIX C Alternative Investment Fund Managers Certification Examination certification, pursuant to the applicable certification and AIF regulatory provisions; the notification takes effect on publication in the Official Gazette.

Commencement of AIF amendment: amendments to sub regulation of regulation 3 take effect on Gazette publication.
The Board appoints that the amendments to a specified sub regulation of regulation 3 in the SEBI (Alternative Investment Funds) (Second Amendment) Regulations, 2023 shall come into force on the date of publication of this notification in the Official Gazette, pursuant to powers conferred by the governing statute.

Regulatory fee timing and turnover basis: exchanges must remit monthly fees; agricultural commodity derivatives carry a separate year end fee.
A recognised stock exchange must remit, within fifteen days from the end of each month, the regulatory amount in Part A of Schedule III based on its annual turnover for the financial year up to that month, after adjusting any regulatory fee already paid. "Annual turnover" excludes agricultural commodity derivatives. Separately, exchanges must pay, within fifteen days from the end of the financial year, a flat regulatory fee on the aggregate value of agricultural commodity derivatives. Related provisions replace quarterly references with monthly ones and omit the prior proviso, changing payment and reporting cycles to monthly.

Payment of annual charge: depositories must remit a monthly percentage of issuer custody fees to the Board under the prescribed schedule.
A depository must, within fifteen days from the end of each month, pay a percentage of the annual custody charges received from issuers during the month to the Board in the manner provided in Part B of the Second Schedule, with percentages set out in Part A.

Confidentiality Ring procedure updated to require affidavit undertakings and set strict timelines for access, inspection, and certified copies.
Amendments revise confidentiality provisions to require cogent reasons and self certification for confidentiality claims, mandate affidavit form undertakings by duly authorised parties, and establish a Confidentiality Ring procedure with specified application, undertaking, inspection and certified copy timelines, limited extensions for sufficient cause, and Commission discretion to extend timelines in exceptional cases; related inspection and certified copy provisions and inspection fees are amended for consistency.

Income exemption under section 10(46) extends tax-free treatment to specified Commission receipts subject to conditions.
Notification grants income exemption under clause (46) of section 10 to the Tamil Nadu Electricity Regulatory Commission for government grants, specified regulatory fees, penalties under the Electricity Act, and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and income nature across financial years, and filing of return as required under the Income-tax Act; the notification is made retrospectively applicable to assessment years relevant to financial years 2017-18 through 2021-22.

Import status for Yellow Peas: free import without MIP until 31 October 2024, subject to mandatory registration.
Imports of yellow peas under ITC (HS) Code 07131010 are 'free' without the MIP condition and without port restriction for consignments whose Bill of Lading is dated on or before 31st October 2024; consignments with Bills dated after that date shall be 'restricted' and prior pre-Notification 50/2023 import conditions will apply. All consignments dated on or before 31st October 2024 must be registered under the online Import Monitoring System.

Recovery of pecuniary loss and withholding gratuity permitted during continued disciplinary proceedings against current and former employees.
The amendments allow the Competent Authority to recover quantified pecuniary loss from amounts due and payable to an employee as well as from pay, ensure disciplinary proceedings begun while in service are continued and concluded after retirement/repatriation/completion of contract as if in service, introduce a procedure to deal with allegations of corrupt practice by former or departed employees (including acts amounting to criminal misconduct or improper motive), and permit withholding of gratuity during the pendency of proceedings under regulations 79 to 82, payable on conclusion subject to decisions and recoveries.

Interest-bearing accounts for margin posting allowed for non-residents in local or foreign currency for permitted derivative contracts.
An authorised dealer in India may allow a person resident outside India to open, hold and maintain an interest-bearing account in Indian rupees and/or foreign currency for the purpose of posting and collecting margin in India for a permitted derivative contract entered into by such person under the Margin for Derivative Contracts Regulations, 2020, subject to directions issued by the Reserve Bank.

GST notification amendment shifts the operative date to 15 May 2024 while deeming effect from 1 April 2024.
The Uttar Pradesh GST notification amends an earlier notification by substituting the operative date in paragraph 4 from 1st April, 2024 to 15th May, 2024. The amendment is stated to be deemed to have come into force with effect from 1st April, 2024.

Exemption from IGST on gold and silver imports updates eligible bank lists for a specified validity period.
Amendment substitutes the Annexure entries for List 34A and List 34B in the Table to Notification No.50/2017 Customs to identify banks eligible for the exemption from IGST on imports of gold and silver under S. No. 359A; List 34A names eleven banks and List 34B names three banks, effective from 1 April 2024 to 31 March 2025.

Export permission for Non-Basmati white rice to Mauritius via National Cooperative Exports Limited under foreign trade provisions.
Permission is granted for the export of Non-Basmati white rice to Mauritius through National Cooperative Exports Limited (NCEL) under the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy, 2023, specifying the commodity by HS classification and allocating a defined export quantity for the named destination.

GSTR-1 filing deadline extension: outward-supplies return for March 2024 extended to April 12, effective April 11.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish return under the primary filing provision, excluding those under the proviso, for tax period March 2024, is extended until the twelfth day of April, 2024; the amendment is deemed to have come into force from the eleventh day of April, 2024.

Effective date substitution alters the operative start of a state GST notification and its applicability.
The State Government amends an earlier State Tax notification by substituting the operative date in paragraph 4 with a later calendar date, effected by a notification dated 6 May 2024. The notification further states that the amended instrument shall come into force from the 1st day of April, 2024, thereby both altering the specified effective date in the prior notification and setting an express commencement provision under the State's delegated legislative authority.

Onion export policy changed to free, subject to a Minimum Export Price condition, effective immediately under foreign trade rules.
Export classification for onions is amended from prohibited to free, conditioned by imposition of a Minimum Export Price (MEP). The amendment, issued under the statutory foreign trade powers and relevant foreign trade policy provisions, indicates immediate effect and continues until further notice, and applies to the identified tariff line for onions, making the MEP the operative export compliance requirement.

Implementation timeline extended for manufacturers under GST; commencement remains backdated to the original effective date.
Amendment replaces the original operative commencement date in paragraph 4 of Notification No. 198-F.T., extending the implementation deadline for manufacturers of specified goods to a later date. The amendment is declared deemed to have come into force from the original prescribed commencement date, thereby maintaining retrospective effect of the notification while substituting the implementation timeline for compliance under the West Bengal Goods and Services Tax framework.

Waiver of interest for delayed GSTR-3B filings due to portal glitch when electronic ledgers showed sufficient balance.
Nil interest is notified for listed registered persons who failed to file FORM GSTR-3B by the due date due to a portal technical glitch despite having sufficient balance in their electronic cash or credit ledger or having deposited required amounts through challan; the waiver covers the period from the due date of filing to the actual date of furnishing the return.

Export duty on onions introduced, altering export controls and customs obligations for outbound shipments under amended tariff notifications.
The notification amends multiple customs tariff notifications to insert Bengal gram (desi chana) as an item with nil import duty, imposes an export duty of forty percent on onions, and extends an exemption condition for Yellow Peas where the bill of lading is issued on or before 31.10.2024; these changes to notifications 27/2011, 48/2021, 49/2021 and 64/2023 take effect from 4 May 2024.