Commencement of health security and national security cess provisions notified to take effect from 1 February 2026.
The Central Government appointed 1 February 2026 as the date on which the provisions of the Health Security se National Security Cess Act, 2025 come into force. The notification is issued under sub-section (2) of section 1 of the Act and serves as the commencement notification for the statutory provisions relating to the cess.

Pan masala and tobacco valuation: value deemed as declared retail sale price less tax, with prescribed tax computation.
Value of supply for specified pan masala, tobacco and inhalation products is deemed to be the retail sale price declared on packaged goods less the applicable tax amount, computed by Tax amount = (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate). "Applicable tax" means IGST, CGST, SGST or UTGST. "Retail sale price" is the maximum declared price on the package, includes all taxes and where multiple or altered prices exist the maximum or altered increased price applies; area-specific declared prices apply to supplies in those areas. An amendment limits a composition-related exemption for non-manufacturers to goods on which the supplier has paid tax on the retail sale price.

Pan masala and tobacco supplies will be valued based on declared retail sale price for GST valuation.
Introduces RSP-based valuation for specified pan masala and tobacco tariff items, treating the maximum declared packaged price as the retail sale price for valuation; where multiple, altered, or area-specific RSPs exist the relevant maximum or area-specific RSP applies. Tariff terms and interpretation rules of the First Schedule to the Customs Tariff Act apply to this clause.

GST rates on tobacco products amended: biris at 9%, multiple tobacco items at 20%, 14% schedule removed, effective 1 Feb 2026.
The notification amends the Central GST rate schedules: inserts biris into Schedule II at 9%; inserts pan masala, unmanufactured tobacco, tobacco refuse, cigars/cheroots/cigarillos/cigarettes, other manufactured tobacco and substitutes (excluding biris), and inhalation products containing tobacco or nicotine into Schedule III at 20%; and omits Schedule VII at 14%. The amendments take effect on 1 February 2026.

GST rates on tobacco products revised: 18% for biris, 40% for specified tobacco products; changes effective 1 February 2026.
Amends Notification No. 9/2025 to add biris (2403 19 21, 2403 19 29) to the 18% schedule; adds pan masala (2106 90 20), unmanufactured tobacco and tobacco refuse (2401), cigars/cheroots/cigarillos/cigarettes (2402), other manufactured tobacco excluding biris (2403 other than 2403 19 21 and 2403 19 29), and inhalation products including tobacco/nicotine substitutes (2404 11 00 and 2404 19 00) to the 40% schedule; omits Schedule VII 28%; effective 1 February 2026.

Tobacco product GST rates updated: biris at 9% and specified tobacco items moved to a 20% rate.
Amends the Union Territory GST rate notification to prescribe GST rates for specified tobacco products by inserting biris into the 9% schedule, adding multiple tobacco and tobacco-related product entries into the 20% schedule (including pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and inhalation products), and omitting the 14% schedule; effective 1 February 2026.

Tobacco products: compensation cess entries in the Schedule are replaced with nil rates effective 1 February 2026.
The notification amends the Compensation Cess (Rate) Schedule by substituting the entry in column (4) with "Nil" for a comprehensive list of specified S. Nos. and subitems (S. Nos. 1 through 38 and listed alpha variants), thereby replacing the existing column (4) entries with "Nil" for those items. The amendment is made under sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 and comes into force on the 1st day of February, 2026.

Electronic GST registration: automatic portal grant upon identification or Aadhaar authentication for low-liability taxpayers within three working days.
Rule 9A permits the common portal to grant GST registration electronically within three working days based on portal identification and risk-data analysis. Rule 14A offers an electronic registration option for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, subject to Aadhaar authentication and PAN uniqueness within a State/UT. Withdrawal from the option requires filing FORM GST REG-32 after meeting return-filing prerequisites and is subject to verification and risk-based checks; officers must issue FORM GST REG-33 or REG-05 within rule 9 timelines, and cancellation proceedings bar withdrawal.

Definition of Nominated Agency clarified, linking exemption eligibility to lists appended in the cited customs notification.
Substitutes clause (c) in the Explanation to define "Nominated Agency" as entities appearing in Lists 13, 14 and 15 appended to Table I of the referenced customs notification, making exemption eligibility for supply of gold, silver or platinum dependent on inclusion in those lists and setting a prospective effective date.

Supply of gold, silver and platinum: "Nominated Agency" now defined by specific lists in the customs notification.
The amendment replaces the Explanation clause (c) in notification No. 27/2018-Integrated Tax (Rate) to define "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs; this definition applies for purposes of the integrated tax exemption on supply of gold, silver or platinum by nominated agencies to registered persons and related exports, and the amendment takes effect from 1 November 2025.

Supply of gold, silver and platinum by nominated agencies exempted from UTGST for registered persons.
The amendment replaces the Nominated Agency definition in the UTGST rate notification with a cross reference to Lists 13, 14 and 15 appended to Table I of notification No. 45/2025 Customs, making those listed entities the qualifying nominated agencies for the exemption on supply of gold, silver and platinum to registered persons; the amendment is effective from 1st November, 2025.

Extension of GSTR 3B filing deadline: electronic returns for September and July-September quarter now due later in October.
The Commissioner, on the Council's recommendation and under the statutory powers, extends the electronic filing deadline for FORM GSTR 3B: for the month of September 2025 to the twenty fifth day of October 2025, and for returns covered by the proviso to sub section (1) of section 39 for the quarter July-September 2025 to the twenty fifth day of October 2025; the extension applies to registered persons and maintains electronic filing via the common portal.

Union Territory GST corrigendum corrects typographical errors, including replacing 'central tax' with 'union territory tax'.
Corrigendum to Notification No. 15/2025 - Union Territory Tax (Rate) corrects two textual errors in the Gazette publication: it alters "(against" to "against" and replaces the term "central tax" with "union territory tax," citing the original notification details and bearing the Department of Revenue filing reference and Under Secretary endorsement.

Corrigendum to IGST notification corrects a textual numbering error, substituting a numbering element for the proper subparagraph.
Corrigendum to notification 15/2025 - Integrated Tax (Rate) directs that, on the specified page and line of the published Gazette text, the expression "1." shall be read as "(b)", recorded as G.S.R. 693(E) and referencing the earlier G.S.R. 664(E), effecting a textual numbering correction without modifying substantive rate provisions.

Corrigendum to UTGST Rate notification corrects misnumbered clause identifiers to restore proper sequencing and references.
Corrigendum corrects the Union Territory Tax (Rate) notification by replacing a series of misnumbered parenthetical clause identifiers on the cited Gazette page with the correct sequential identifiers, restoring proper clause sequencing and internal cross-references; it is an official Gazette erratum and does not change substantive tax rates.

IGST rate correction adjusts the notified rate and amends schedule item numbering in the cited notification.
The corrigendum to the IGST notification replaces the rate at page 42, line 12 with the corrected rate and renumbers schedule items on page 47, lines 2-12 from (xi)-(xx) to (i)-(x), effecting textual and structural corrections to the published Gazette entry.

Correction of enumeration in Union Territory GST notification adjusts sequential item lettering to clarify specified item references in the text.
Corrigendum to the Union Territory Tax (Rate) Notification No. 9/2025 makes targeted textual corrections to the enumeration on page 106 by replacing each listed alphabetic marker with the preceding letter (e.g., "b." to "a.", "c." to "b.", through "i." to "h.").

Corrigendum to IGST rate notification corrects sequential sub-item lettering, realigning clause identifiers for administrative accuracy.
The corrigendum to the IGST rate notification amends sequential lettered identifiers in the original text: replacing "b." with "a.", "c." with "b.", "d." with "c.", "e." with "d.", "f." with "e.", "g." with "f.", "h." with "g.", and "i." with "h.", thereby realigning clause labels on the cited pages and lines.

Corrigendum to tax notification correcting sequential lettered references to ensure accurate clause labeling in the rate schedule.
Corrigendum to Notification No. 9/2025 - Central Tax (Rate) corrects lettered references on page 88, replacing b. with a., c. with b., d. with c., e. with d., f. with e., g. with f., h. with g., and i. with h., confined to typographical labeling within the published rate notification.

GST Appellate Tribunal appeal filing deadline extended for pre-April 2026 orders, with three-month limit applying thereafter.
The filing period for appeals before the GST Appellate Tribunal is extended for orders communicated before 1 April 2026, allowing such appeals to be filed up to 30 June 2026. For orders communicated on or after 1 April 2026, the ordinary three-month limitation period applies from the date of communication of the order to the person preferring the appeal.