Value of supply in online gaming and casino defined as total amounts paid or deposited, refunds not deductible.
Value of supply for online gaming and casino actionable claims is the total amount paid or payable to or deposited with the supplier by or on behalf of the player, including money's worth and virtual digital assets; refunds or amounts returned by the supplier are not deductible. For casinos, this covers purchase of tokens, chips, coins or tickets or participation where such instruments are not required. Amounts won and retained for further play without withdrawal are not considered new payments for valuation purposes.

Track and trace mechanism for specified goods mandates unique identification, recordkeeping and attracts enhanced penalties.
The Act amends the Tamil Nadu GST framework to expand definitions, introduce a unique identification marking, and establish a statutory track and trace mechanism. It prescribes affixation of unique markings, electronic storage and access of marking data, recordkeeping and disclosure obligations for persons handling specified goods, and payment obligations for the system. The amendments also tighten treatment of input tax credit and credit notes, revise filing and statement requirements, impose appeal pre deposit conditions for certain penalty orders, and add penalties for non compliance with track and trace.

Extension of filing deadline for FORM GSTR-8: December 2024 returns may be filed by January 12, 2025.
The Commissioner, under the proviso to sub section (4) of section 52 read with section 168 of the Delhi GST Act, 2017, extends the time for furnishing the statement of outward supplies effected through an e commerce operator in FORM GSTR-8 for December 2024 until 12 January 2025, pursuant to sub section (4) of section 52 and rule 67 of the Delhi GST Rules, 2017.

Return filing extension: FORM GSTR-7 deadline for TDS-registered persons for December moved to January twelfth.
The Commissioner, under powers conferred by the Delhi GST Act and rules and on Council recommendation, has extended the time limit for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of December, 2024, until the 12th day of January, 2025, thereby modifying the statutory filing deadline for that return.

Extension of filing deadline for GSTR-6 returns for Input Service Distributors; due date moved for December period.
The Commissioner, on the Council's recommendation and under powers conferred by the Delhi Goods and Services Tax framework, has extended the time for furnishing FORM GSTR-6 by Input Service Distributors for the month of December 2024; the administrative notification revises the filing cut-off under the return obligation and is issued by the Department of Trade and Taxes, Policy and Research Branch.

Return filing deadline extension: non-resident taxable persons' GSTR-5 for December extended to mid-January under GST provisions.
The Commissioner, exercising powers under the GST statutory framework, has extended the time limit for furnishing FORM GSTR-5 for the month of December until the fifteenth day of January, pursuant to the provisions governing return filing and the applicable GST rules, providing procedural relief for non-resident taxable persons.

GSTR-3B filing extension: December month and quarterly returns allowed with staggered January deadlines for registrants.
Extension of time to furnish FORM GSTR-3B electronically: the monthly return for December 2024 is extended until the twenty second day of January 2025. The quarterly return for October-December 2024 is extended for two classes of registered persons by principal place of business: group one listed States/UTs to the twenty fourth day of January 2025, and group two listed States/UTs to the twenty sixth day of January 2025.

Refund eligibility under GST rules is clarified for mixed-period demands, with partial appeal withdrawal and no double refund.
The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025 retrospectively amend rule 164 of the Uttarakhand Goods and Services Tax Rules, 2017 from 27 March 2025. The amendment limits the refund-linked payment requirement to tax related to the period covered by the relevant notice, statement or order, and inserts an Explanation denying refund where tax, interest and penalty for the entire period had already been discharged before commencement in mixed-period cases under section 128A.

SEZ land use and valuation rules: reduced area threshold for semiconductor zones and inclusion of free supplies in forex calculations.
Amendments reduce the contiguous land area requirement for exclusively semiconductor/electronic component SEZs and list covered component sub assemblies; permit the Board to relax encumbrance free area conditions where land is mortgaged or leased to government agencies with reasons recorded; substitute discretionary language for certain export/transfer obligations and clarify permitted transfers to Customs Bonded Warehouses, Domestic Tariff Area on duty payment, or Free Trade and Warehousing Zone Units; require inclusion of goods received and goods supplied free of cost in Net Foreign Exchange calculations for semiconductor manufacturing services using customs valuation rules; and modify an Annexure II land area entry.

Information sharing for beneficiary identification: Secretary to Maharashtra Women and Child Development authorised to receive income tax data.
Notification under section 138(1)(a)(ii) designates the Secretary to the Government of Maharashtra, Women and Child Development, as the authorised recipient of income tax payer information for the sole purpose of identifying eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana, thereby operationalising the statutory information sharing mechanism.

Valuation of related-party corporate guarantees now prescribed as minimum basis, altering taxable value determination for guarantee services.
The Amendment inserts a deeming rule fixing the taxable value of services where a supplier provides a corporate guarantee to a related person at a prescribed minimum of the guarantee amount or the actual consideration, whichever is higher; it also substitutes and revises multiple GST forms, modifies certain procedural language from "order" to "intimation", and adds a one year expiry safeguard for specified orders.

Sea cargo manifest compliance deadline is revised through amendment of the Table following Form XII.
The Sea Cargo Manifest and Transshipment Regulations, 2018 are amended by substituting the entry against serial number 6 in the Table following Form XII with "30.09.2025". The Third Amendment Regulations take effect from their publication in the Official Gazette.

Import policy extension for yellow peas: imports free without MIP or port restriction, subject to online registration.
Import period for yellow peas under ITC(HS) Code 07131010 is extended to 31 March 2026. Imports remain "Free" without Minimum Import Price and without port restriction, subject to registration on the online Import Monitoring System and applicable to consignments with Bill of Lading (shipped on board) issued on or before 31 March 2026; all other prior terms continue unchanged.

Proper officer designation governs GST registration, assessment, recovery, property attachment, enforcement, detention and confiscation functions across taxpayer categories.
Proper Officers are specified for registration, composition, refunds, assessments, audits, investigations, tax determination, recovery, penalties, detention and confiscation functions under the Telangana GST framework. Jurisdictional State Tax Officers, Assistant Commissioners and Deputy Commissioners, along with officers authorised by designated senior officers, exercise functions according to taxpayer category, including STU persons and composition taxpayers. Attachment of movable or immovable properties may be undertaken by the circle State Tax Officer or authorised officers not below State Tax Officer rank.

Companies (Cost Records and Audit) Amendment Rules, 2025 substitute forms CRA 2 and CRA 4 and require XBRL for cost audit reports.
The Amendment Rules substitute Annexure e forms CRA 2 and CRA 4 under the Companies (cost records and audit) Rules, 2014, prescribing updated templates and required fields for (i) intimation of appointment or change of cost auditor (CRA 2) including company and auditor particulars, filing reasons, scope and board resolution, and (ii) filing of the cost audit report (CRA 4) including SRN, financial year and AGM details, auditor particulars, report qualifications and a mandatory XBRL attachment; the Rules are titled Companies (Cost Records and Audit) Amendment Rules, 2025 and commence 14 July 2025.

Companies registration rules substitute a revised GNL-1 form for filings on compounding, AGM extensions, and schemes.
The rules substitute a revised Form GNL-1 into the Companies (Registration Offices and Fees) Rules, 2014, effective 14 July 2025, to govern applications to the Registrar of Companies for compounding of offences, AGM extension, schemes of arrangement/amalgamation and other purposes. The form prescribes applicant categories, identity and company particulars, purpose-specific application details, mandatory attachments, digital signature and certification requirements, verification statements, and office-use processing fields, and references penal provisions for fraud and false statements.

Companies audit rules amended: reports under rule 13 must be filed electronically in Form ADT-4; ADT forms updated.
The amendment requires that the report under rule 13(2) be filed electronically in Form ADT-4 and omits two clauses in that sub-rule. It substitutes new versions of Forms ADT-1 to ADT-4 in the Annexure, standardising required company and auditor identification data, appointment/removal/resignation details, suspected fraud reporting fields, mandatory attachments, declarations, and digital signature requirements.

Companies (Management and Administration) Amendment Rules, 2025 substitute MGT 7, MGT 7A and MGT 15 e forms, effective 14 July 2025.
The Central Government, under section 469 of the Companies Act, 2013, notifies the Companies (Management and Administration) Amendment Rules, 2025, which substitute the Annexure e forms Form No. MGT 7, MGT 7A and MGT 15 in the Companies (Management and Administration) Rules, 2014 with revised e forms; the rules are named accordingly and come into force on 14 July 2025.

Companies Accounts amendment mandates e-forms, portable PDF attachments and new disclosures on sexual harassment and maternity compliance.
The rules substitute legacy AOC forms with e-Form equivalents and add mandatory e-Form filings: Extract of Board Report and Extracts of Auditor's Report (Standalone and Consolidated). Companies must attach signed financial statements in portable document format with XBRL filings. Disclosure obligations are expanded to include counts of sexual harassment complaints (received, disposed, pending beyond ninety days) and a statement on compliance with the Maternity Benefit Act, 1961. The amendments take effect from the notified commencement date and apply to the specified AOC-4 family filings.

Schedule Amendment: insertion of Sikkim in 80 IE expands deductions for North East undertakings and adjusts totals.
Correction to Schedule CG replaces the bracketed reference in Schedule CG row B4ca from "(4ca -biva)" to "(4a-biva)". The Schedule 80-IE is substituted to insert a new row item for Sikkim, list two undertakings per North-East state with Form 10CCB references, and provide an aggregate total for North-East deductions which is carried as the total deduction under the section.