Form-D requires a separate daily register for each Schedule-A controlled substance. It records opening balance, quantities received or imported, quantities distributed, sold, exported or consumed, handling loss and closing balance, with supplier or recipient particulars and supporting transaction references. Quantities must be shown in kilograms. Entries must be completed each working day, including days with no transactions, before close of business, and initialled by the authorised person. Import or export entries must state the relevant No Objection Certificate number and date instead of a registration number.

E-invoicing applicability threshold under the Arunachal Pradesh Goods and Services Tax Rules, 2017 is reduced through an amendment to Notification No. 12/2020-State Tax. Under rule 48(4), the aggregate turnover threshold is substituted from five hundred crore rupees to one hundred crore rupees with effect from 1 January 2021, expanding the category of registered persons subject to the specified invoicing mechanism.

The State Government notified the commencement of sections 16 and 132 and the amendment to Schedule II of the Arunachal Pradesh Goods and Services Tax Act, 2021. These provisions were appointed to come into force on 30 June 2020 under the Government's statutory power to fix their commencement date.

Manufacturers of Schedule-A controlled substances must maintain a separate daily register for each substance. The register must record opening stock, quantity manufactured, quantities sent out, handling losses and closing stock, with recipient registration, identity and premises details for each outward movement. Quantities must be stated in kilograms. Entries are required for every working day, including days without transactions, must be completed before close of day, and must be initialled by the authorised person. Each page must carry a running serial number.

Telangana GST registration applicants within specified jurisdiction circles must complete biometric Aadhaar authentication, photograph capture, and verification of original uploaded documents at designated Goods and Services Tax Suvidha Kendras. The centres are assigned to applicants across identified jurisdiction divisions and circles. The arrangement is issued under rule 8(4A) of the Telangana Goods and Services Tax Rules, 2017, for the registration-authentication process and is deemed effective from 4 October 2024.

An unadjudicated contention that a cash-credit addition overlapped with income estimated after rejection of an expense claim requires reasoned appellate determination following an opportunity of hearing. The quantum issue was remitted for disposal by a speaking order. Penalty for concealment is not leviable where the underlying income addition arises solely from estimation of income as a percentage of turnover due to unsubstantiated expenses. Accordingly, the penalty under section 271(1)(c) was deleted, while the quantum controversy requires fresh appellate adjudication.

Registration for Schedule-A controlled-substance activities requires identification of the substances and the proposed activity, including manufacture, distribution, sale, purchase, possession, storage, or consumption. Applicants must provide identity, contact, tax-status, business-constitution, premises, boundary, and property-right details. Authorised persons require identification, authority documentation, and disclosures of relevant convictions or pending narcotics-related cases. Existing governmental registrations and licences must be disclosed. The applicant must certify that information is true, correct, and complete, sign each page, and supply unavailable information when obtained.

Appellate Tribunal filing timelines under the Meghalaya Goods and Services Tax Act, 2017 fix 31 July 2026 as the final date for appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals for later-communicated orders must be filed within three months of communication. Applications relating to later-passed orders must be filed within six months from the date of the order.

The proposed Bill seeks to simplify conditions for foreign investment funds using fund managers in India without being treated as carrying on business in India, while retaining safeguards against misuse and round-tripping. It proposes removal of approval requirements for foreign cloud companies using Indian data centres and permits leased operation of Indian data centres. It also extends tax support for foreign companies participating in electronics contract manufacturing and component warehousing, preserves tax-free dividends for REIT and InvIT investors in specified circumstances, and removes the prohibition on Merchant Discount Rate charges for notified electronic payment modes.

FORM GSTR-1 outward-supply reporting deadlines are extended for specified Telangana registered persons. Persons furnishing monthly returns for the December 2024 tax period may furnish FORM GSTR-1 up to 13 January 2025. Persons furnishing returns for the October to December 2024 tax period under the applicable proviso may furnish FORM GSTR-1 up to 15 January 2025. The amendment is deemed effective from 10 January 2025.

Registration for Schedule-A controlled substances authorises specified activities, including manufacture, distribution, sale, purchase, possession, storage, consumption, or other identified activities. Registration is non-transferable, must be retained at the approved premises for production on request, and confines manufacture to the registered controlled substance. The registrant must notify the issuing authority of any change in the constitution of the operating person or entity and obtain a fresh registration in the changed name within the applicable interim validity period.

Central and State Educational Boards are treated as educational institutions only for conducting examinations for students, including entrance examinations. GST exemption applies to examination fees and other amounts charged for such examinations, as well as input services relating to admission or examination conduct, including online testing, result publication and printing examination materials. Accreditation or registration services supplied to institutions or professionals to authorise their services fall outside this limited treatment and remain taxable at the applicable specified rate.

For the relevant pre-protocol years, the treaty provision allowing deduction of expenses attributable to an Indian permanent establishment governed over the domestic-law ceiling because the protocol imposing that limitation applied only prospectively from 1 April 2008. Revaluation losses on unmatured forward foreign-exchange contracts entered in the ordinary course of banking were deductible under the prudence principle. Gross interest on specified tax-free securities was exempt. Commission from mobilisation of Indian Millennium Deposits was computable as treaty business profits, with related overseas procurement and connected expenditure allowable; as no taxable income remained, withholding-based disallowance did not apply.

Responsible precious-metals recycling is promoted through a commemorative recycled-gold coin intended to support domestic recycling, responsible sourcing and a self-reliant supply chain. The product is described as having certified purity authentication, tamper-proof packaging, a unique identification number and an assayer-certified minted card. The initiative seeks to reduce dependence on imported gold and expand organised, transparent recycling infrastructure. An organised silver buyback programme is also described as supporting secure consumer sales and a circular economy for precious metals.

The growth strategy combines agricultural productivity, manufacturing, MSME support, infrastructure, logistics, ease of doing business, streamlined income-tax and GST reforms, innovation, digitalisation, human-capital development, energy security, public capital expenditure, foreign direct investment liberalisation, export promotion, fiscal prudence and price stability. Trade resilience is to be strengthened through expanded trade agreements, while manufacturing, services, agriculture and strategic sectors receive targeted policy support. The material also reports secured-asset enforcement cases and recoveries by banks under the SARFAESI framework during FY25.

GST exemption for catering services supplied to educational institutions covers serving food in schools and pre-schools, including mid-day meal services. Anganwadis providing pre-school non-formal education are treated as educational institutions. Accordingly, food-serving and catering services supplied to schools or Anganwadis are exempt from GST irrespective of whether they are funded through government grants or corporate donations.

Tax exemption under Schedule III read with section 11 of the Income-tax Act, 2025 is notified for the District Legal Services Authority, Charkhi Dadri in respect of specified grants, government grants or donations, court-ordered amounts, recruitment application fees and bank-deposit interest. The exemption for tax year 2026-27 requires that the authority undertake no commercial activity, file its income-tax return as prescribed, and keep its activities and specified-income nature unchanged. Non-compliance results in withdrawal of exemption and proceedings under the Act.

Co-operative bank governance and financial disclosure were addressed at the annual general meeting, where the member-notice agenda was transacted and audited financial statements were presented. The bank reported growth in business, deposits and advances, together with net profit, asset quality, provisioning coverage and capital adequacy indicators. Its operational priorities include digital transformation, risk management, selective network expansion, customer service and operational discipline. Future priorities include retail and priority-sector lending, MSMEs, affordable housing and institutional deposits.

The rupee weakened against the US dollar amid elevated crude oil prices, weaker domestic equities and a stronger dollar index, while foreign fund inflows moderated the decline. Attention shifted to the central bank's monetary policy meeting, with continuation of the existing benchmark policy rate anticipated. Earlier measures encouraging overseas dollar deposits and facilitating foreign participation in government bonds were reported to support capital inflows and India's external position.

GST exemption applies where the Central Government, a State Government or a Union territory supplies services to its undertakings or public sector undertakings by guaranteeing loans obtained from banking companies or financial institutions. Such government loan-guarantee services are specifically exempt under the applicable exemption entry.