SGST rate schedule amendments remove lower-rate entries and add packaging bags and bulk containers to higher-rate schedule.
Schedule III, carrying a 9% rate, inserts woven and non-woven bags and sacks of polyethylene or polypropylene strips or like material, whether laminated or not, when of a kind used for packing goods. It also inserts flexible intermediate bulk containers. Schedule II, carrying a 6% rate, omits serial entries 80AA and 171A and their associated descriptions.

GST special-procedure deadline is extended, with the revised compliance date deemed effective retrospectively from the earlier deadline.
The special-procedure framework under the Madhya Pradesh Goods and Services Tax regime extends the deadline in the first proviso to the third paragraph of the specified GST notification. The date of 31 August 2020 is replaced by 31 October 2020, and the revised deadline is deemed effective from 31 August 2020.

Electronic verification code enables companies to file GSTR-3B returns and GSTR-1 outward-supply details during specified periods.
Madhya Pradesh Goods and Services Tax Rules, 2017 are amended with retrospective effect from 27 May 2020 to permit companies to verify specified GST filings through an electronic verification code. Registered persons incorporated under the Companies Act, 2013 may furnish FORM GSTR-3B returns using EVC from 21 April 2020 to 30 September 2020, and may furnish FORM GSTR-1 outward-supply details using EVC from 27 May 2020 to 30 September 2020.

Nil return submission by SMS allowed; registered mobile OTP verification enables furnishing of nil GSTR returns and outward-supply details.
Substituted rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to do so via short messaging service from the registered mobile number, with the filing verified by a registered mobile number-based One Time Password; a Nil return or Nil details means a tax period with no entries in any tables of the respective forms.

Electronic registration option for small taxpayers requires Aadhaar authentication and permits portal grant or withdrawal under prescribed procedures.
Rule 9A requires electronic grant of registration within three working days based on portal data analysis and risk parameters. Rule 14A provides an optional electronic registration for taxpayers below a prescribed monthly output tax threshold, conditional on Aadhaar authentication, prohibits duplicate registrations against the same PAN in the same State/UT, and prescribes withdrawal by filing FORM GST REG-32 with specified authentication, verification, return-filing and amendment preconditions; the amendment also revises and inserts registration-related forms and portal instructions.

GST notification updates 'Nominated Agency' definition to refer to Lists 13-15 of Customs notification, effective 1 November 2025.
Substitutes clause (c) of the Explanation to redefine "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025 Customs, aligning the state GST notification with those Customs lists and declaring the amendment effective from the 1st day of November, 2025.

GST electronic registration and small-taxpayer option require Aadhaar authentication and allow withdrawal subject to return filing.
A new electronic registration route allows the common portal to grant registration within three working days based on data analysis and risk parameters (rule 9A). Rule 14A offers an option for applicants with monthly output tax liability below Rs. 2.5 lakh to obtain registration electronically, subject to mandatory Aadhaar authentication, PAN verification, and portal-based checks; duplicate registration under the same PAN in the same State is prohibited. Withdrawal from the option requires filing FORM GST REG-32 with specified return-filing preconditions, Aadhaar verification, and adherence to verification and order timelines.

Tamil Nadu Pollution Control Board tax exemption under section 10(46A) applies from AY 2024-25 subject to specified purposes.
Notification declares Tamil Nadu Pollution Control Board eligible for tax exemption under sub clause (b) of clause (46A) of section 10 of the Income tax Act, identifying the Board by PAN and noting its constitution under the Water and Air Pollution Control Acts. The exemption is effective from assessment year 2024 25, conditional on the Board continuing to be constituted under those Acts and performing one or more purposes specified in sub clause (a) of clause (46A).

Ajmer Development Authority notified as eligible for tax exemption on specified income under section 10(46A).
Central Government notifies Ajmer Development Authority as an authority for the purposes of section 10(46A) of the Income-tax Act, making its specified income eligible for exemption, effective from the stated assessment year provided the Authority continues to be constituted under the Ajmer Development Authority Act, 2013 and retains one or more purposes specified in sub-clause (a) of clause (46A).

Jalandhar Development Authority receives tax exemption on specified income, subject to eligibility under regional planning statute and effectivity.
Notification recognizes the Jalandhar Development Authority as eligible for a tax exemption on specified income under clause (46A) of section 10, effective from the stated assessment year, conditional on continued status as an authority under the Punjab Regional and Town Planning and Development Act with one or more specified purposes; the instrument includes a certification that no person is adversely affected by its retrospective effect.

Intermediary compliance failures now include deficiencies in net-worth, revenue, and separate-business-unit requirements under the amended regulatory framework.
Regulation 30A(1) of the SEBI (Intermediaries) Regulations, 2008 is expanded to cover failures to maintain specified minimum net worth or liquid net worth, generate minimum revenue from permitted activities subject to Board-specified exemptions, or transfer specified activities to a separate business unit. The amendment takes effect on the thirtieth day after Official Gazette publication.

SEBI takeover rules now require independent registered valuers for takeover valuations, with a nine month transition period.
The amendment defines valuer as per the Companies Act and requires valuation for takeover purposes to be performed by an independent registered valuer, substituting prior references to the acquirer, manager to the open offer, merchant banker or independent chartered accountant. The Board may require such independent valuations at the acquirer's expense. Ongoing valuation assignments begun before the amendments may be completed by the previously engaged professionals within nine months from the regulations' coming into force.

Merchant banker registration reforms establish dual categories, capital standards, compliance oversight, conflict limits, and permitted securities-market activities.
Merchant banker registration now uses Category I and Category II, with Category II barred from managing main-board equity public issues. Applicants must satisfy corporate-form, principal-officer, certification, capital adequacy and liquid-net-worth conditions. Merchant bankers must maintain required capital at all times and cease fresh permitted activities on failure. Permitted activities cover issue management, takeover, buy-back, delisting, underwriting, private placements, international offerings, alternative investment fund placement memoranda, fairness opinions, secondary-market transactions and market making. Core merchant banking functions cannot be outsourced, while other financial-sector activities must be carried out at arm's length through separate business units.

Speed post with registration replaces registered post for prescribed communications across key securities market regulatory frameworks.
Speed Post with Registration replaces registered post as the prescribed postal mode in specified provisions governing collective investment schemes, fraudulent and unfair trade practices, securities intermediaries, and capital issuance and disclosure. Where earlier provisions required Registered A.D. or registered post acknowledgement due, the replacement is Speed Post with Registration with Acknowledgment Due. The amendments standardise the postal terminology used for prescribed regulatory communications and take effect upon publication in the Official Gazette.

Share based benefits rules now require independent registered valuers; merchant bankers get a nine month transition to finish ongoing valuations.
Amendment replaces merchant banker requirement with an independent registered valuer for valuation assignments and aligns the term "valuer" with the Companies Act; merchant bankers with ongoing assignments may complete them within nine months of these Regulations coming into force, and specified prior sub regulations are omitted.

Electronic evidence examination assigns computer-media and mobile-device forensics to a designated digital forensic division operating throughout India.
Under section 79A of the Information Technology Act, 2000, the Central Government designates the Digital Forensic Division of the State Forensic Science Laboratory, Directorate of Forensic Services, Himachal Pradesh, as an Examiner of Electronic Evidence within India. Its authorised scope is confined to computer (media) forensics and mobile devices forensics.

Electronic evidence examination enables specialised forensic analysis of computer media and mobile devices under statutory examiner designation.
State Forensic Science Laboratory, Police Line Campus, Tikarapara, Raipur, Chhattisgarh, is designated as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its authorised scope comprises Computer (Media) Forensics and Mobile Devices Forensics, covering computer-media and mobile-device forensic work.

Electronic evidence examination is restricted to computer-media and mobile-device forensic disciplines for the designated laboratory.
Section 79A of the Information Technology Act, 2000 is exercised by the Central Government to designate Regional Forensic Science Laboratory, Kannur, Kerala, as an Examiner of Electronic Evidence within India. The laboratory is authorised to undertake electronic-evidence examination only within its expressly specified forensic scope. That scope comprises computer (media) forensics and mobile devices forensics.

Electronic GST registration rules expand with a new low-liability registration option, Aadhaar checks, and withdrawal procedures.
The amendment rules, effective from 1 November 2025, establish an electronic registration framework based on data analysis and risk parameters and insert rule 14A for taxpayers with monthly output tax liability below the prescribed threshold. Rule 14A requires Aadhaar authentication, limits multiple registrations under the same Permanent Account Number in the same State or Union territory, and provides a withdrawal mechanism through FORM GST REG-32, subject to return-filing, amendment, verification, and cancellation-related conditions. Related GST registration forms are revised to reflect the new registration and withdrawal process.

Nominated Agency definition under Andhra Pradesh GST exemption notification is revised to align with updated customs lists.
The Andhra Pradesh GST exemption notification is amended by substituting the Explanation clause defining "Nominated Agency". The term now covers the entities listed in Lists 13, 14 and 15 of Customs Notification No. 45/2025-Customs dated 24 October 2025. The amendment is made under section 11 on the GST Council's recommendation and takes effect from 1 November 2025.