Statutory cross-reference correction requires the Bharatiya Nyaya Sanhita to be read with the Bharatiya Nagarik Suraksha Sanhita.
Corrigenda replace two sole references to the Bharatiya Nagarik Suraksha Sanhita, 2023 with references to the Bharatiya Nyaya Sanhita, 2023 read with the Bharatiya Nagarik Suraksha Sanhita, 2023. The substitution applies to both identified passages and aligns each statutory cross-reference with the substantive criminal-law code and criminal-procedure code.

GST Appellate Tribunal appeal deadlines extend for pre-April orders, while later orders receive a three-month filing period.
Appeals before the Goods and Services Tax Appellate Tribunal may be filed up to 30 June 2026 where the appealed order was communicated before 1 April 2026. Orders communicated on or after 1 April 2026 are subject to a three-month filing period from communication of the order. The framework is deemed operative from 17 September 2025.

Valuation standards updated: Board-notified standards and prescribed valuation report format mandated for registered valuers.
Amendment replaces the phrase "internationally accepted valuation standards" in regulation 30(2) with "such valuation standards as notified by the Board through circular" and inserts a provision requiring a registered valuer to prepare the valuation report and maintain documentation in the format notified by the Board through circular.

Fair value redefined and two-set registered valuer framework mandated for pre-pack valuation and documentation compliance.
The amendment redefines fair value as the estimated realizable value of the corporate debtor or its assets on the insolvency commencement date, aggregating all tangible and intangible assets and accounting for underlying synergies. It requires appointment of two sets of registered valuers, with one valuer per asset class and a designated coordinating valuer in each set; valuers must physically verify assets, explain methodology to the committee, submit asset-level fair value and liquidation reports, and the average of the two coordinating-valuer fair value estimates will be the corporate debtor's fair value. Valuers must maintain reports in Board-notified formats.

Registered valuer obligation: must follow Board's prescribed format for valuation reports and records in voluntary liquidation.
The amendment requires a registered valuer to prepare the valuation report and maintain associated documentation in accordance with the format notified by the Board through a circular, thereby making the Board's notified format the mandatory standard for valuation reports and record keeping in the voluntary liquidation process.

Valuation standards revised: registered valuers must follow Board notified standards and prescribed report format, maintaining required documentation.
The amendment directs that valuation in liquidation must follow valuation standards notified by the Board through circular, replacing prior reference to Companies valuation rules. It also requires a registered valuer to prepare the valuation report and maintain supporting documentation in the format the Board prescribes by circular, establishing compliance obligations for valuation methodology and recordkeeping in liquidation.

Fair value determination updated: dual valuers, coordinating valuers, third valuer option, and averaging for final valuation.
The amendments revise fair value to include total estimated realizable value of all assets and their synergies; require the resolution professional to appoint two sets of registered valuers within seven days but not later than the forty seventh day to determine fair value and liquidation value; structure valuation by asset class with coordinating valuers consolidating asset valuations after physical verification and committee briefing; permit a third set of valuers if two estimates differ significantly (twenty five per cent or more); average the two closest estimates for final fair value and liquidation value; mandate Board format valuation documentation; and expand information memorandum disclosures including treatment of non claiming allottees in real estate projects.

SEZ de-notification removes prior SEZ status and returns land to state land-use control after required approvals.
The Central Government has rescinded the earlier notification designating 16.19 hectares at Adibatla as an IT/ITeS Special Economic Zone, invoking its authority under the Special Economic Zones framework and preserving actions taken before rescission; the de-notification follows the applicant's proposal, the State Government's No Objection Certificate confirming conformity with state land use guidelines after de-notification, and the Development Commissioner's recommendation.

RoDTEP scheme rates clarified for export products under ITC HS Chapters 01 to 24, while other provisions remain unchanged.
Reduced rates and value caps notified for the RoDTEP Scheme are inapplicable to exports falling under ITC HS Chapters 01 to 24. All other provisions of the earlier notification remain unchanged, and the corrigendum clarifies the scope of the revised RoDTEP benefits for these export products.

Appellate Tribunal appeal limitation sets a filing deadline for backlog appeals and a three-month period for subsequent appeals.
Appellate Tribunal appeal limitation under the Himachal Pradesh Goods and Services Tax Act, 2017 is notified for backlog and subsequent appeals. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from communication of the order to the appellant.

Wheat export policy remains prohibited, with limited permitted exports and continued government permission for food security needs.
Wheat exports remain Prohibited under HS Codes 10011900 and 10019910, but export of 25 Lakh Metric Tonnes is permitted subject to separate modalities to be notified by the Directorate General of Foreign Trade. The existing condition allowing exports on Government of India permission to meet other countries' food security needs also continues to apply over and above the permitted quantity.

Export policy amendment permits additional wheat flour exports under HS Code 1101, subject to separate DGFT modalities.
Amendment in the export policy for wheat flour and related products under HS Code 1101 permits an additional quantity of 5 lakh metric tonnes for export, over and above the quantity already allowed under the earlier notification. The item description includes wheat or meslin flour (atta), maida, semolina (ravi/sirgi), wholemeal atta and resultant atta. The export policy otherwise remains prohibited, and the additional export quantity is subject to modalities and procedure to be notified separately through a DGFT public notice.

Appeal filing deadline: tribunal appeals subject to a specified cut-off and a three-month period from communication.
Fixes 30 June 2026 as the last date to file appeals before the Appellate Tribunal for orders communicated before 1 April 2026; orders communicated on or after 1 April 2026 are appealable within three months from communication. The notification is made under the Act's enabling provision and is effective from 17 September 2025.

Tariff value fixation for imports establishes specified valuation rates and clarifies scope for precious metals and commodities.
Fixation of tariff values by the Central Board of Indirect Taxes & Customs substitutes tables in the principal customs notification to set US dollar tariff values for edible oils, brass scrap, areca nut, and specified forms of gold and silver; retained numerical values are indicated as unchanged for listed items, scope and form-based qualifications for precious metals are stated, and the amendments take effect from 25th February, 2026.

Currency declaration thresholds require use of a CDF for foreign exchange above specified thresholds and production at conversion.
The amendment inserts a Currency Declaration Form Annex requiring passengers with foreign exchange above specified thresholds to declare aggregate foreign exchange on arrival. Passengers must produce the CDF to an authorised bank or money changer when converting or reconverting currency and retain it if not all declared foreign exchange is encashed for presentation to Customs on departure. The form requires passenger identification and Customs certification; travellers' cheque details need not be furnished and foreign tourists need not provide an address.

RoDTEP rate rationalisation limits export benefits to half of notified rates, with a carve-out for selected HS chapters.
The RoDTEP Scheme was rationalised by reducing the applicable rates for all HS lines in Appendix 4R and Appendix 4RE to 50% of the existing rates and, where relevant, to 50% of the notified value caps, with immediate effect. A corrigenda clarified that the reduced rates and value caps would not apply to exports falling under ITC HS Chapters 01 to 24, leaving the restriction operative for the remaining covered HS lines.

Appeal filing deadline: notified cutoff for prior orders, with subsequent orders subject to a fixed post-communication filing period.
Notification designates a specific cutoff date as the final day for filing appeals before the Appellate Tribunal for orders communicated before a stated calendar date; orders communicated on or after that date may be appealed within a three-month period from the date of communication.

GSTAT appeal filing timelines set a transitional deadline for earlier orders and a three-month period for later communications.
Appeals before the Goods and Services Tax Appellate Tribunal under the Tripura State Goods and Services Tax Act, 2017 may be filed up to 30 June 2026 where the relevant order was communicated before 1 April 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from the date of communication to the appellant.

E-way bill waiver for road-testing motor vehicles permitted subject to bond, delivery challan, recordkeeping and reporting obligations.
Waiver of the e-way bill requirement under sub-rule (5) of rule 138A of MGST Rules, 2017 is permitted for a specified taxpayer solely for transportation of motor vehicles for road testing not constituting supply, subject to execution of a bond covering vehicle value, use of pre authenticated duplicate delivery challans containing prescribed particulars, trade plate compliance, maintenance of dispatch/return records, monthly reporting to the jurisdictional State Tax Officer, furnishing additional information on request, and revocation on non compliance; permission is time limited to the financial year stated.

Advance ruling authority membership is reconstituted through substituted designations and postings under the Kerala GST framework.
The Kerala Government amends the notification constituting the Kerala Authority for Advance Ruling under the Kerala State Goods and Services Tax Act, 2017. It substitutes the entries for two members, designating the Additional/Joint Commissioner in the Chief Commissioner's Office, Central Tax, Central Excise and Customs, Thiruvananthapuram Zone, and Shri. Mansur M I, Joint Commissioner, Taxpayer Services, Thiruvananthapuram. The amendment replaces the earlier specified member designations and postings.