Regional Directors under the Limited Liability Partnership Act established with specified jurisdictions, effective 16 February 2026.
Central Government establishes Regional Directors under the Limited Liability Partnership Act to discharge statutory and delegated functions within ten designated Regional Directorates, each with a specified headquarters and assigned State and Union Territory jurisdictions; the regional structure takes effect from 16th February, 2026.

Establishment of Registrars of Companies: new territorial offices designated for company registration and administration, effective implementation.
The Central Government establishes multiple Registrars of Companies to administer company registration under the Companies Act, assigning each Registrar a specific office location and defined territorial jurisdiction comprising listed districts or states; the notification takes effect on 16th February, 2026 and records a substitution of an earlier commencement date.

Registrars for LLP registration established with territorial jurisdictions, effective 16 February 2026, under Section 68A.
Establishes Registrars to administer Limited Liability Partnership registrations by listing Registrar offices and the specific districts or states each will serve for LLP registration and related statutory functions, with the notification taking effect from 16 February 2026 and noting a substituted commencement provision by a later notification.

Inland Container Depot designation at Malur permits unloading of imported goods and loading of export goods.
The notification amends No. 12/97 Customs(N.T.) by inserting item (vi) for Malur, Kolar District, designating it as an Inland Container Depot authorized for the unloading of imported goods and the loading of export goods, under the powers conferred by clause (aa) of sub section (1) read with sub section (2) of section 7 of the Customs Act, 1962.

Debenture trustee notification timeframe tightened to require immediate reporting and a strict maximum delay for specified events.
The amendment to regulation 56(1) mandates that the specified items be forwarded to the debenture trustee "as soon as possible, and in any case not later than twenty-four hours from the occurrence of the event or receipt of information, unless otherwise specified," thereby establishing a strict maximum reporting timeframe; the amendment comes into force on publication in the Official Gazette.

Debenture trustees may run separate business units for specified activities, must ring fence net worth, and gain inspection and fund use rights.
The amendments authorize debenture trustees to undertake other specified financial sector or fee based non fund activities via separate business units, require ring fencing of prescribed net worth from adverse impacts of such activities, mandate trust deeds to conform to section 71 and Form SH.12 in Board specified formats/timelines with limited permitted deviations documented by a key summary sheet, and grant trustees inspection and information calling rights plus controlled use of the Recovery Expense Fund with holder consent.

Trust deed format requirement updated; trustee may accept deviations if issuer provides a key summary with rationale.
The amendment requires the trust deed to be executed "in such format" and allows the debenture trustee to accept deviations from the specified format if the issuer provides a key summary sheet capturing the deviations and the rationale in the General Information Document, Key Information Document, or Shelf Prospectus. It also omits the earlier requirement that the trust deed consist of two parts separating statutory standard information and issue specific details.

GSTR-3B filing deadline extended for September 2025 and the July to September 2025 quarter under the GST law.
Time for furnishing GSTR-3B electronically through the common portal under the Andhra Pradesh Goods and Services Tax Act, 2017 is extended for registered persons. The extension applies to the return for September 2025 and to the quarterly return for July 2025 to September 2025, with the due date extended up to 25 October 2025. The order is issued in exercise of powers under section 39(6) read with section 168 of the Act, on the recommendation of the Council.

Extension of return filing deadline: GSTR 3B for September and July-September quarter extended to late October.
Extension of time is granted for furnishing returns in FORM GSTR-3B electronically through the common portal. The Commissioner of Tripura, on the Council's recommendation, has extended the due dates for the monthly return for September and the quarterly return for the July-September quarter to a revised date in October, as issued by the Finance Department of the Government of Tripura.

Extension of return filing deadline for GSTR-3B returns allowing delayed electronic filing for specified month and quarter.
The Commissioner, under sub-section (6) of Section 39 read with Section 168 of the Goa GST Act, 2017, extends the time for furnishing FORM GSTR-3B electronically through the common portal. The extension permits registered persons to file the monthly return for September, 2025 and the quarterly return for July-September, 2025 under the proviso to sub-section (1) of Section 39 until the twenty-fifth day of October, 2025, solely to enlarge the statutory filing timeline for those specified periods.

Synthetic knitted fabrics import rules updated: MIP at USD 3.5/kg remains; 28-48 GSM fabrics exempt, exporter input exemptions retained.
Imports under ITC (HS) Code 60053600 remain Restricted and subject to a Minimum Import Price of USD 3.5 per kilogram; imports with CIF value of USD 3.5/kg or above follow the existing CIF threshold rule. Fabrics falling within the 28-48 GSM range are exempt from the MIP condition. MIP conditions for other notified HS codes remain unchanged. Inputs imported under Advance Authorisation, by Export Oriented Units, and into SEZs are exempt from MIP provided they are not sold into the Domestic Tariff Area.

GSTR-3B return deadline extended to 25 October 2025 for September month and July-September quarter filings.
Extends the time-limit for furnishing FORM GSTR-3B electronically through the common portal by registered persons, moving the due date for the monthly return for September and for the quarterly return covering July-September to a single later compliance date; the extension is effected by the Commissioner of State Tax under powers delegated by the Puducherry GST Act on the Council's recommendation.

GSTR-3B filing time limit extended for September 2025 and the July to September 2025 quarter.
The State Government extends the time limit for furnishing FORM GSTR-3B electronically through the common portal by registered persons. The extension applies to the return for September 2025 under section 39(1) and to the return for the July 2025 to September 2025 quarter under the proviso to section 39(1), with both time limits extended up to 25 October 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.

Extension of GSTR 3B filing deadline to 25 October 2025 for September month and July-September quarter.
The notification extends the due date for furnishing returns in FORM GSTR-3B electronically via the common portal by registered persons to twenty-fifth October 2025 for the monthly return for September 2025, and similarly to twenty-fifth October 2025 for the quarterly return covering July-September 2025, pursuant to the enabling provisions of the Karnataka Goods and Services Tax framework and on the Council's recommendation.

Commencement of Amendment Rules fixes rule-specific dates for phased activation and deems earlier effective date.
The notification appoints commencement dates for specified provisions of the Goods and Services Tax (Amendment) Rules, 2024, fixing one set of rules to commence on 11th February, 2025 and a second set on 1st April, 2025, and declares the notification to be deemed in force from 11th February, 2025.

Partial-period tax demand: amendment limits refunds and allows selective withdrawal of appeal for the specified GST period.
The amendment restricts refunds by providing that no refund shall be available for tax, interest, and penalty already discharged for an entire period prior to commencement when a notice, statement or order includes a demand partially for the specified period and partially for other periods; it also permits an appellant to intimate that they do not wish to pursue the appeal for the specified period, enabling the appellate authority to decide only the remaining period and deeming the appeal withdrawn to that extent.

Metal scrap supply: notification expands coverage to intra-registered transfers while carving out specified person-to-person supplies.
The notification amendment inserts a new clause making any registered person receiving supplies of metal scrap (Chapters 72-81 of the Customs Tariff) from another registered person subject to the notification, and substitutes a proviso excluding supplies between persons specified under clauses (a)-(d) of the statutory provision while preserving applicability to the person in the new clause (d); the amendment is effective from 8th October, 2024.

Assam GST notification amended to exclude metal scrap supplies and effective from 10 October 2024.
The notification is amended to add a proviso excluding any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the Customs Tariff from the notification's application, and the notification is deemed to have come into force from 10th October, 2024.

Assam GST late fee waiver for TDS deductors filing delayed GSTR-7, with caps and nil-TDS exemption.
The notification waives late fee amounts for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 (from June 2021 onwards) by the due date: amounts in excess of twenty-five rupees per day are waived, with an overall waiver of excess portions above one thousand rupees; if state tax deducted in a month is nil, the total late fee for that month is waived. The notification is effective from 1st November 2024 and supersedes the earlier notification.