GST biometric authentication facilitation centres are renamed and assigned substituted addresses for registration-related access in Rajasthan.
GST registration biometric authentication facilitation centres in Rajasthan are amended under the Rajasthan Goods and Services Tax Rules, 2017. The centre at serial number 24 is renamed Statue Circle, Jaipur, with a substituted address at the Office of the Principal Commissioner, CGST and Central Excise. The centre at serial number 72 is renamed Vidhyadhar Nagar, Jaipur, with a substituted address at the Office of the Deputy/Assistant Commissioner, CGST and Central Excise. The substitutions take effect from 9 October 2025.

Chilled and frozen meat exports now require proof of remittance to the Meat Export Development Fund before shipment.
Exports of specified chilled and frozen meat products shall be permitted only upon submission of proof of remittance to the Meat Export Development Fund (MEDF); this additional Export Policy Condition is inserted into Chapter 2, Schedule II (Export Policy) of the ITC(HS) 2022 and applies to listed bovine meat and offal HS codes, taking effect from 29.10.2025.

Half-Year Financial Statement Disclosure requires listed entities to report after board approval within a mandatory post-period deadline.
Listed entities must disclose financial statements for the first half of the financial year to recognised stock exchange(s) immediately after board approval and no later than forty-five days after the first half-year ends. The amendments also replace one hundred and thirty five with one hundred and eighty in regulation 16(8), and replace five with eight in regulation 25(2), regulation 52(3), and regulation 65.

Sulfadiazine API import controls restrict below-threshold imports while exempting advance-authorised, export-oriented, and special economic zone units.
Imports of Sulfadiazine API with a CIF value below Rs. 1,774 per kg are Restricted until 30 November 2026. The minimum import price condition is inapplicable to imports by Advance Authorization holders, Export Oriented Units, and Special Economic Zone units, provided that the imported inputs are not sold into the Domestic Tariff Area.

REEIMS registration requirement now mandatory for specified solar and wind imports; advance, port specific filings and end use declarations required.
Imports of specified HS codes used exclusively in solar projects or for wind electricity generation must undergo mandatory REEIMS registration prior to import for air, sea and land shipments; registrations require advance submission (two days for air; five days for sea and land), are port specific, valid for a limited period, carry no fee, permit multiple consignments under one registration, and require an importer declaration of intended end use.

Exemption from annual GST return filing for eligible small taxpayers reduces filing obligations following GST Council recommendation.
The notification exempts registered persons whose aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, issued under the first proviso to the relevant provision of the Himachal Pradesh GST Act on the recommendation of the GST Council.

Provisional GST refunds barred for non Aadhaar authenticated taxpayers and suppliers of areca, pan masala, tobacco, essential oils.
Notification excludes two categories from provisional refund eligibility: registered persons not Aadhaar authenticated under rule 10B, and suppliers of listed goods (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils), applying the Customs Tariff Act, 1975 interpretive rules to identify goods. The restriction is effective from 1 October 2025.

Customs corrigendum: textual amendment narrows miscellaneous exemption description by replacing 'aircrafts, missiles, etc.' with 'aircrafts, etc.'
Corrigendum substitutes the phrase 'aircrafts, missiles, etc.' with 'aircrafts, etc.' in line 31, column (3) of Notification No. 37/2025-Customs as published (G.S.R. 644(E), 17-9-2025), promulgated by G.S.R. 743(E) dated 9-10-2025; the correction is confined to the textual description of exempted items and does not indicate any other amendments to tariff treatment or procedural provisions.

Tariff value fixation for selected imports maintains existing unit values and substitutes tariff tables, preserving current valuations.
Fixation of tariff values is effected by substituting TABLE-1, TABLE-2 and TABLE-3 into the principal customs notification, thereby setting unit tariff values for listed edible oils, brass scrap, areca nut, and specified forms of gold and silver; the tables record applicable unit values and note where values remain unchanged.

Commencement of GST Amendment: specified sections deemed in force from the appointed commencement date under Section 1.
The State Government, exercising the power conferred by sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2025, appointed a specific date as the commencement date and declared that clauses (ii) and (iii) of Section 2 and Sections 3 to 5 and 7 to 14 of the Amendment Act shall be deemed to have come into force on that appointed date.

Embassy of the Republic of Cameroon granted VAT exemption/refund in Delhi, conditional on a Rs.5000 minimum invoice.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act inserts the Embassy of the Republic of Cameroon as a listed mission, enabling VAT exemption/refund for taxable goods for official use and diplomats' personal use. The Commissioner acts under sub section (2) of Section 103 following a reciprocity request, and refunds are subject to a minimum invoice value of Rs. 5,000 per invoice, effective from 28.7.2024.

Jhansi Development Authority notified as eligible for income-tax exemption under section 10(46A), effective AY2025-26, subject to conditions.
Notification designates Jhansi Development Authority as eligible for income-tax exemption under clause (46A) of section 10, effective from the assessment year 2025-2026, conditional on the Authority's continuing constitution under the Uttar Pradesh Urban Planning and Development Act, 1973 and its fulfilment of the specified purposes; the memorandum certifies no person is adversely affected by retrospective effect.

Advance Ruling authority constituted with two members, effective dates specified, superseding prior notification under GST law.
The notification, issued under the Tamil Nadu Goods and Services Tax Act, 2017, supersedes Notification No. II(2)/CTR/873(b)/2024 and constitutes the Tamil Nadu Authority for Advance Ruling by appointing two members: Thiru C. Thiyagarajan, Additional Commissioner (effective 23.05.2025), and Thiru B. Suseel Kumar, Joint Commissioner (effective 07.12.2024), thereby setting the Authority's current membership under the stated departmental order.

Cross-border trade financing permits authorised dealer banks to extend Indian Rupee loans to eligible residents and banks in neighbouring jurisdictions.
Authorised dealer banks may lend in Indian Rupees to persons resident outside India who are residents of Bhutan, Nepal or Sri Lanka, including banks in those jurisdictions, for cross-border trade transactions. This additional lending permission is inserted into the framework governing lending in Indian Rupees by persons resident in India and takes effect from notification in the Official Gazette.

Export Foreign Currency Accounts gain extended IFSC fund utilisation timelines while preserving export realisation and repatriation requirements.
Exporters resident in India may maintain Foreign Currency Accounts with banks outside India for full export proceeds and advance export remittances. Funds may be used for imports into India or repatriated after adjustment of forward commitments. Accounts maintained with banks in an International Financial Services Centre allow utilisation or repatriation by the end of three months from receipt, while accounts in other jurisdictions require action by the end of the following month. Export realisation and repatriation requirements continue to apply, and accounts permitted outside India may also be opened in an IFSC.

Odisha GST amendments introduce track and trace, unique identification marking, enhanced penalties and changes to input credit and returns.
The Act empowers the Government to prescribe a track and trace mechanism including affixation of unique identification marking, electronic storage of information, recordkeeping, disclosure of manufacturing machinery details and payment of system charges; it creates a specific penalty equal to one lakh rupees or ten per cent of tax, whichever is higher, for contravention by specified persons, and amends definitions, input tax credit reversal rules, return and appeal conditions and Schedule III supply classifications.

Export inspection requirement for rice eased for certain European destinations, while certification remains mandatory for specified markets.
The export policy conditions for rice under HSN 1006 are amended to relax the Certificate of Inspection requirement for exports to remaining European countries for six months. Exports to EU member states and to the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland continue to require certification from the Export Inspection Council or Export Inspection Agencies. The amendment applies to both Basmati and Non-Basmati rice.

One-time export exemption for wheat seed permits a single consignment to Indonesia subject to specified certification and route.
A one-time exemption authorizes export of Wheat Seed (DWR-162) under ITC (HS) code 10019100 from the University of Dharwad to Indonesia up to an aggregate of 100 Metric Tonnes, to be executed through the specified exporter channel via the designated seaport. Certification of identity and quantity for the export must be provided by the authorized agency named in the notification, and the permission is valid only as an immediate, single-instance exemption.

De-Oiled Rice Bran export policy changed to free export, lifting prior prohibition immediately for specified product entries.
Export policy for De-Oiled Rice Bran is amended from 'Prohibited' to 'Free' with immediate effect by deleting the prior prohibition entries in the ITC(HS) schedule under Chapter 23 covering bran and oil-cake residue descriptions, thereby authorising export of the affected De-Oiled Rice Bran product lines.

Export exemptions for agricultural commodities to Bhutan permit shipment of specified items free from restrictions until further orders.
An amendment to the General Note to Export Policy exempts specified agricultural commodities, identified by ITC(HS) codes, from applicable restrictions and prohibitions when exported to Bhutan, effective immediately and until further orders, thereby allowing those listed products to be exported without the previously applicable limitations.