Extension of filing deadline: audit report AR-1 deadline extended for dealers meeting turnover threshold under Delhi VAT compliance.
The Commissioner extends the filing deadline for the audit report in Form AR 1 for the year 2012-13 for dealers whose turnover met the notified threshold in 2011-12 or 2012-13, replacing the earlier prescribed date with the newly specified date; the extension is issued under the Delhi Value Added Tax Act, 2004 read with Rule 42A of the Delhi Value Added Tax Rules, 2005.

Customs tariff amendment: substitution of the concessional schedule under India ASEAN trade arrangement, altering applicable tariff lines.
Substitution of the Table in Notification No. 46/2011-Customs by a new consolidated Table listing HS chapters, headings and sub-headings with corresponding descriptions and specified rate columns, thereby revising the schedule of tariff entries and applicable rates under the principal notification.

Customs tariff amendment replaces the CECA schedule, prescribing specific duty rates and coming into effect at start of January.
Substitutes the Table in Notification No. 53/2011-Customs (India-Malaysia CECA) with a detailed list of tariff classifications and assigned duty rates for specified chapters, headings and subheadings (including particular exceptions and differentiated rates), thereby amending the schedule of customs duty treatment under the principal notification. The amendment takes effect from the start of January 2014 and is made under section 25(1) of the Customs Act, 1962.

Tariff amendment under section 25(1) substitutes specified customs table entries, altering applicable column rates.
Amendment to Notification No.69/2011-Customs substitutes the column (4) table entries: for S. No. 521 replace with "7.81" and for S. No. 746 replace with "9.38". The Central Government exercises its power under section 25(1) of the Customs Act, 1962 and declares the substitution effective from the commencement date specified in the notification.

Customs tariff amendment: substituted Schedule of tariff items and corresponding duty rates under notification coming into force.
Central Government amends Notification No.152/2009-Customs by substituting the prior Table with a new comprehensive Table listing chapters, headings and tariff items matched to specified customs duty rates for the listed goods; the amendment takes effect from the stated commencement date and records the file reference and antecedent notifications.

Anti-dumping duty modification increases tariffs on recordable DVDs from specified Asian exporters, altering import duty schedules.
The notification substitutes the anti-dumping duty table for tariff heading 8523 (Digital Versatile Disc Recordable), specifying revised duty amounts per 1000 pieces in US Dollars and applying distinct rates based on country of origin and country of export for Vietnam, Thailand, Malaysia and other specified country groupings, pursuant to a statutory review under section 9A of the Customs Tariff Act and related rules.

Anti dumping duty continuation on phosphoric acid imports enforces specified per unit rates after sunset review findings of continued dumping.
Continuation of anti dumping duty is imposed on Phosphoric Acid (Technical and Food/Industrial Grade) originating in or exported from the People's Republic of China and related export origin combinations, following a sunset review finding continued dumping and likelihood of injury; duties are specified in US Dollar per metric tonne, payable in Indian currency with exchange rate and relevant date determined by government notifications, and effective for five years unless earlier revoked.

CENVAT credit amendments clarify invoice based eligibility and importer invoice inclusion, amending specified rule provisions.
The amendment revises rule 2 clause (ij) of the CENVAT Credit Rules to remove a standalone dealer reference, substitute sub clause (i) to cover a dealer purchasing directly from the manufacturer under an invoice, and replace sub clause (ii) to include an importer selling imported goods under an invoice (including invoices from his depot or consignment agent). It also omits sub clauses (ii) and (iii) of clause (a) of rule 9(1). The notification provides the short title and commencement date for these changes.

CENVAT Credit entitlement expanded to importers issuing invoices; amendment also omits and revises provisos in Rule 11.
The amendment inserts that an importer who issues an invoice on which CENVAT Credit can be taken is included in rule 9(1), and modifies rule 11(7) by omitting the first proviso and substituting wording in the second proviso.

Tariff value fixation: retail-packaged heading 3304 goods valued as retail sale price less specified abatement.
Fixes tariff value for excisable goods under heading 3304 in retail packages, where the alternative valuation provision does not apply, by setting tariff value equal to the declared retail sale price of the packaged goods less the abatement specified in the earlier valuation notification; defines retail sale price as the maximum price to the ultimate consumer inclusive of taxes, freight, commissions and related charges, and defines retail package as packaging intended for retail sale to ultimate consumers, excluding industrial or institutional buyers.

Tariff value fixation updated for specified imported commodities, altering customs valuation framework and entry-specific rates.
The Central Board of Excise & Customs amends Notification No. 36/2001-Customs (N.T.) under sub-section (2) of section 14 of the Customs Act, substituting TABLE-1, TABLE-2 and TABLE-3 with revised tariff values: US dollar per metric tonne values for specified edible and industrial oils (including crude palm oil, RBD palm oil, palmolein variants, and crude soybean oil), values for brass scrap and poppy seeds, unit tariff values for gold and silver under specified notification entries, and a reaffirmed tariff value for areca nuts.

Exchange recognition renewal conditioned on full compliance with securities exchange and clearing regulations before trading begins.
Recognition renewal to Vadodara Stock Exchange Limited is granted for a limited term conditional on the Exchange commencing trading only after full compliance with applicable regulatory requirements, including the consolidated regulations governing stock exchanges and clearing corporations, and on adherence to any further conditions prescribed by the regulator.

Renewal of recognition granted to Jaipur Stock Exchange, conditioned on compliance with SEBI regulatory requirements.
Grant of renewal of recognition to Jaipur Stock Exchange Limited under the Securities Contracts (Regulation) Act, 1956 for the period 9 January 2014 to 8 January 2015, issued under Section 4. Renewal is conditional: the Exchange may commence trading only after complying with all regulatory requirements imposed by SEBI and must adhere to any additional conditions SEBI prescribes.

Consolidated salary revision updates pay for SEBI chairman and members under amended terms of service.
Amendment revises Rule 4(1)(b) of the SEBI Terms and Conditions of Service Rules to prescribe a consolidated salary for the Chairman and Members and links future changes to orders of the Department of Expenditure, Government of India; the notification is issued under Section 29 of the SEBI Act and provides that the rules shall be given retroactive effect as necessary pursuant to relevant government orders.

Commencement date change for Customs Baggage Declaration Regulations postpones implementation to a later March commencement.
Amendment substitutes the figures, letters and word "1st January, 2014" in regulation 2 of the Customs Baggage Declaration Regulations, 2013 with the figures, letters and word "1st March, 2014", thereby postponing the regulations' commencement; issued under clause (a) of section 81 of the Customs Act, 1962 as the Customs Baggage Declaration (Amendment) Regulations, 2013.

Extension of audit report filing deadline: additional time granted for AR I submission for affected dealers to comply.
The Commissioner of Value Added Tax, invoking Section 49 and Section 70 of the Delhi VAT Act and Rule 42A of the Rules, has extended the due date for submission of the Form AR I audit report for 2012-13 from the earlier notified date to 10 01 2014 for dealers meeting the specified turnover threshold; all other provisions of the earlier notification remain unchanged.

Effective date for advance information requirement in event venues shifted to a later fortnight, delaying implementation timing.
The Commissioner of Value Added Tax, exercising statutory powers, has appointed the effective date for furnishing advance information for functions in banquet halls, farm houses, marriage/party halls, hotels and open grounds as the second fortnight of January 2014 instead of the previously notified first fortnight; all other contents of the earlier notification remain unchanged.

Section 35AC eligibility extended for the Expansion of Jindal Pre University College project, retaining the approved cost and allocation.
Notification under section 35AC designates the Expansion of Jindal Pre University College to Jindal Rural College by Pragun Jindal Educational Organisation as an eligible project for a further three year period; the Central Government approves continuation without change to the previously amended total cost, including the specified allocation for non recurring expenditure, recurring expenditure and corpus fund, following recommendation by the National Committee.

Section 35AC eligible project extension: Bannari Rural Foundation's education scheme continues for a further multi-year period.
The Central Government, under Section 35AC, specifies the Bannari Rural Foundation's scheme "Advancement of Running and Support Education Institutions" as an eligible project for tax-deductible expenditure, confirming continuation beyond the initial term, maintaining the approved project cost, and acting on a recommendation by the National Committee under the Income-tax Rules to specify the project for a further multi-year period.

Section 35AC eligible project extension for education trust approved for further period maintaining approved project cost.
Notification under Section 35AC extends eligibility of the "Advancement of Running and Support Education Institutions" project carried out by Swami Vivekanand Education Trust for a further three-year period beginning with the 2014-15 financial year, without change to the approved project cost, pursuant to a National Committee recommendation under rule 11M and exercise of powers to specify eligible projects.