Registration documents required: identity, residence, constitution and authorization; completeness triggers the statutory processing timeline.
Applicants for service tax registration must submit PAN copy, proof of residence, constitution evidence and power of attorney for authorised persons within the prescribed short period from filing; failure to submit will lead to rejection. The seven day processing period for grant of registration under Rule 4(5) is reckoned from the date the application is complete in all respects.

Quality control exemption for specified tyre categories clarified, excluding certain commercial, OTR, run flat and collapsible mini tyres.
The Quality (Control) Order, 2009 applies to pneumatic tyres and tubes for which BIS standards in the Order's Schedule are prescribed and took effect from 13.05.2011, subject to exemptions under Clauses 3(a)-3(f). The Order does not cover specified commercial vehicle tyres with low speed symbols, off the road tyres bearing certain trade code markings, run flat tyres marked RF or equivalent, and collapsible mini tyres, which are exempt from its provisions.

Export permission for non basmati rice to Horn of Africa granted from Central Pool, at specified economic cost.
Amendment inserts sub para 2.3 into Notification No. 71 (RE 2010)/2009 14 permitting export of 10,000 tons of non basmati rice to Kenya, Somalia and Djibouti from Central Pool stock at an economic cost of Rs. 20,689.50 per ton, thereby creating a specific, immediate authorization modifying earlier notifications.

VAT schedule amendment expands exempted agricultural inputs, adding organic manure and bio-inputs and removes a listed item.
Exercising powers under section 103, the Lt. Governor substitutes the First Schedule entry at SI No. 26 to specify organic manure, fertilizers and bio-inputs including bio-fertilizers, micro-nutrients and plant growth promoters, and omits the commodity at SI No. 188 from the Third Schedule; the notification takes immediate effect.

Cost accounting compliance: certified cost records and annual compliance report required for covered pharmaceutical companies.
Rules mandate that companies engaged in pharmaceutical activities meeting specified net worth, turnover or listing thresholds must maintain proforma-based cost records (Proformae A-I) in accordance with generally accepted cost accounting principles and applicable Cost Accounting Standards, reconcile those records with audited financial statements, retain them for at least eight years, and file a Cost Accountant-certified compliance report and annexure within 180 days of year-end; the annexure must be board-approved. Noncompliance attracts specified fines and statutory penalties.

Cost Accounting Records (Fertilizer Industry) Rules require fertilizer companies to maintain prescribed cost records and submit certified compliance reports.
Applicable fertilizer companies must maintain detailed cost records and books of account enabling calculation of per unit cost of production, cost of sales and margins for each product and activity, prepared in accordance with Generally Accepted Cost Accounting Principles and Cost Accounting Standards. Records must be kept for at least eight preceding financial years, reconciled with audited financial statements, and the company must submit an electronic compliance report and annexure certified by a Cost Accountant and approved by the Board within 180 days of the financial year end.

Cost accounting obligations for the sugar industry require prescribed records and certified compliance reports to the government.
The rules require companies engaged in sugar activities that meet specified financial or listing thresholds to maintain prescribed cost records and prepare cost statements using Proformae A-I, reconcile these with audited financial statements, retain them for prescribed periods, and submit an electronic compliance report with annexure certified by a cost accountant and approved by the board within the stipulated time; compliance must follow generally accepted cost accounting principles and Institute standards, and penalties attach for defaults.

Cost accounting compliance for electricity companies: certified cost records and board approved annexure must be maintained and filed within prescribed time limits.
Requires specified electricity companies to maintain cost accounting records per Proformae A-H and the Institute's principles and standards, reconcile cost statements with audited financials, retain records for at least eight years, and submit a Board approved Annexure and a Cost Accountant certified compliance report in prescribed forms to the Central Government within the prescribed time limit; penalties apply to cost accountants, companies and officers for default.

Cost records obligations in the petroleum industry require certified compliance reports and reconciliation with audited financial statements.
These Rules require companies engaged in petroleum activities meeting specified financial or listing thresholds to maintain detailed cost records in prescribed Proformae, reconcile those records with audited financial statements, and retain such records for at least eight preceding financial years. Companies must submit a Board approved Annexure and a Cost Accountant certified compliance report in specified electronic forms within 180 days of financial year end; the Cost Accountant must state conformity with applicable cost accounting principles and standards and may qualify the report. Penalties apply to defaulting cost accountants, companies and officers in default.

Cost accounting compliance requirements for telecommunications companies require maintenance of prescribed cost records and certified reporting.
These rules require companies engaged in telecommunication activities meeting prescribed thresholds to maintain detailed cost records per Proformae A-H, align records with Cost Accounting Standards and Generally Accepted Cost Accounting Principles, reconcile cost statements with audited financials, retain such records for specified years, and submit an annual Board approved and Cost Accountant-certified compliance report and Annexure in prescribed electronic forms within the statutory time limit.

National Savings Certificates-IX designated as a class, bringing it under the Government Savings Certificates Act.
Specification that National Savings Certificates-IX constitutes a class of savings certificates to which the Government Savings Certificates Act, 1959 applies, effected by a Central Government notification issued under the statutory power to designate classes of savings certificates and thereby subject the NSC IX Issue to the Act's regulatory regime.

E-payment authorization for VAT: specified banks added; unique Challan Identification Number serves as electronic payment proof.
Three banks - Corporation Bank, Indian Bank and Punjab & Sind Bank - are authorised to provide the e-payment facility for discharge of tax, interest, penalty or other dues under the DVAT Act, 2004; dealers with accounts at these banks and monthly or quarterly tax periods must use electronic payment. Part 'C' of the challan, bearing a unique Challan Identification Number printed at payment, is accepted as proof to be enclosed with returns, and Part 'D' signed and stamped by the bank is to be retained as the bank's acknowledgement; credits are effected after RBI confirmation.

Export exemption to Bhutan preserves trade in specified food commodities despite domestic export bans, subject to annual limits.
The Central Government, acting under the Foreign Trade Act and the Foreign Trade Policy, exempts milk powder, wheat, edible oils, pulses and non basmati rice from domestic export bans when exported to Bhutan, subject to prescribed annual quantity limits for each commodity; exports to Bhutan within those limits are therefore not subject to such bans.

Export to Bhutan: notification removes Nepal references and deletes bond and land customs station provisions, altering export procedure.
The notification amends the principal Central Excise notification by substituting references to Nepal or Bhutan with references solely to Bhutan, omitting the provision permitting export to Nepal in bond against payment in Indian rupee, and deleting the procedural item concerning land customs stations, thereby narrowing destination references and removing the bond and land customs station provisions.

Central Excise amendment narrows export exclusion by removing Nepal from the exception, altering territorial scope effective March.
Substitutes in Notification No. 44/2001-Central Excise (N.T.) the phrase "to any country except Nepal and Bhutan" with "to any country except Bhutan", thereby removing Nepal from the exclusion clause; the change is effected under rule 19 of the Central Excise Rules, 2002 and comes into force on 1st March, 2012.

Export provision amendment limits prior territorial references to Bhutan only, removing Nepal from specified Central Excise wording.
The notification amends Notification No. 43/2001-Central Excise (N.T.) by substituting in the proviso to clause (i) and in clause (vii) the phrases "for exports to Nepal and Bhutan" and "for export of goods to Nepal and Bhutan" respectively, with wording limited to "for exports to Bhutan" and "for export of goods to Bhutan", thereby removing Nepal from those territorial references and prescribing an operative commencement date.

Territorial exception amended: Nepal removed from exclusion, altering export coverage under Central Excise notification regime
Substitutes the opening paragraph's exclusion wording in the principal Central Excise notification so that "except to Nepal and Bhutan" is replaced by "except Bhutan", thereby removing Nepal from the territories excluded from the notification's coverage; the amendment is issued under the rule-making powers in the Central Excise Rules and specified to come into force on the stated commencement date.

Rescission of Central Excise notification effective March first preserves prior actions; earlier notification ceases to operate thereafter.
The Central Government, exercising powers under the Central Excise Rules, rescinds Notification No. 20/2004-Central Excise (N.T.), subject to a savings provision for things done or omitted before rescission, and specifies that the rescission shall come into force on 1st March, 2012.

Central Excise amendment removes Nepal from territorial exclusion, extending the notification's coverage to Nepal upon notified commencement.
The amendment replaces the phrase "other than Nepal and Bhutan" with "other than Bhutan" in the opening paragraph of the earlier Central Excise notification, removing Nepal from the list of excluded territories and thereby extending the notification's coverage to Nepal; the change is made under the rule-making authority of the Central Excise Rules and takes effect on the specified commencement date, with the principal notification and its amendment history cited.

Rescission of Exemption Notification ends prior customs exemption; savings clause preserves actions taken before rescission.
Central Government rescinds the earlier customs exemption notification issued in 2006 by exercising statutory power, withdrawing the operative exemption going forward while preserving validity of acts done or omissions made before the rescission.