GST rules amendment updates refund procedure, appellate forms, annual return reporting, and tribunal filing mechanics.
Amends the West Bengal Goods and Services Tax Rules, 2017 through the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2025. The changes revise refund procedure, appellate filing and hearing mechanics, annual return and reconciliation disclosures in FORM GSTR-9 and GSTR-9C, and insert new tribunal forms including FORM GST APL-02A, APL-04A, APL-05, APL-06 and APL-07. The amendments also introduce a procedure for transfer of appeals to a single Member Bench and update reporting for ITC, next-year disclosures, e-commerce operator tax liabilities, late fees and electronic credit ledger references.

GSTR-3B due date extended to 25 October 2025 for September month filings and July-September quarterly filings.
The Commissioner, on the Council's recommendations and under statutory powers, extends the due date for furnishing FORM GSTR-3B electronically through the common portal: for the month of September 2025 to the twenty-fifth day of October, 2025, and for the quarter July 2025 to September 2025 (proviso) to the twenty-fifth day of October, 2025. The notification is deemed effective from the eighteenth day of October, 2025.

Duty drawback rate revision updates AIR for gold and silver jewellery, increasing specified tariff item rates.
Amendment to Notification No. 77/2023-Customs (N.T.) revises the duty drawback Additional Incentive Rates in Chapter 71 by substituting new figures in column (4) for three specified tariff items relating to gold and silver jewellery/articles, altering the payable drawback rates under the existing customs and central excise drawback rules.

Anti-dumping duty amendment: substitution of the tariff table entry for fumed silica imports, effective immediately.
Amendment substitutes the tariff entry in the operative table of the anti-dumping duty notification on imports of untreated fumed silica from China PR by replacing the entry in column (7) against serial number 1 with a new value; the amendment takes effect immediately and cites the Customs Tariff Act and the 1995 Rules as statutory basis.

Rectification under section 154 and demand notices under section 156 delegated to CPC Bengaluru, with permitted downstream delegation.
The Commissioner of Income-tax, Centralized Processing Centre, Bengaluru is empowered under section 120 to rectify apparent mistakes under section 154 and to issue demand notices under section 156 in cases where orders were passed via the AO-CPC interface, covering specified territorial areas, persons, cases and all income classes; the Commissioner may delegate these powers in writing to Additional/Joint Commissioners, who may further delegate to Assessing Officers, and the notification is effective from Gazette publication.

Nominated Agency definition updated under Nagaland GST exemption notification to align with new customs-listed entities.
The Nagaland Government amends its GST exemption notification by substituting the definition of "Nominated Agency" in the Explanation. The revised definition now refers to entities listed in Lists 13, 14 and 15 appended to Table I of Customs Notification No. 45/2025-Customs dated 24 October 2025. The amendment comes into force on 1 November 2025.

Customs duty concessions establish product-specific import rates subject to end-use, certification, recordkeeping, export, bond and re-export conditions.
Customs duty, integrated tax and compensation cess treatment for goods imported into India is reset through a consolidated exemption structure. Covered goods are exempted only to the extent the ordinarily leviable basic customs duty, integrated tax and, where applicable, compensation cess exceeds the scheduled rate. Classification is by tariff chapter, heading, sub-heading or tariff item, read with the stated description and any appended list. The concessional treatment applies only where the linked condition is satisfied.

Customs tariff amendments update exemptions and duty classifications, substituting multiple tariff entries linked to a consolidated notification.
Amendments substitute, omit and insert tariff table entries across specified customs exemption notifications to redefine exemptible goods by reference to tariff headings and serial numbers in TABLE I-IV of a consolidated notification, impose substituted basic customs duty percentages for particular tariff items where exemptions do not apply, and remove certain serial and annexure entries; the changes operate under statutory powers and include an operative commencement date.

Nominated Agency definition amended under Meghalaya GST rate notification, aligning eligible entities with updated customs lists.
The Meghalaya Government amends the Explanation to Notification No. 26/2018-State Tax (Rate) by substituting the definition of "Nominated Agency". The revised clause identifies nominated agencies as entities listed in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24 October 2025. The amendment is issued under section 11(1) of the Meghalaya Goods and Services Tax Act, 2017 and takes effect from 1 November 2025.

Nominated Agency definition is revised to cover entities listed under specified customs notification lists for GST exemption purposes.
Nominated Agency under Notification No. 26/2018-State Tax (Rate) is redefined to include entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs. The substituted definition operates within the exemption framework under the Arunachal Pradesh Goods and Services Tax Act, 2017 and takes effect from 1 November 2025.

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.

Bilateral tax treaty sets PE rules, withholding caps for dividends/interest/royalties, exchange of information and anti abuse test.
The Agreement establishes rules to avoid double taxation and prevent fiscal evasion for taxes on income by defining persons covered, taxes in scope, residency tie breakers and comprehensive definitions. It sets a broad concept of permanent establishment with attribution of business profits on an arm's length basis, prescribes source taxation and withholding caps for dividends, interest, royalties and fees for technical services, allocates capital gains, and provides relief through tax credits, a Mutual Agreement Procedure, exchange of information, assistance in collection, and an anti abuse principal purpose test.

Commencement of Punjab GST amendment provisions: specified clauses and sections brought into force by executive appointment.
The Governor, invoking sub section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2025 and on the Council's recommendation, appoints the 1st day of October, 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Amendment Act shall come into force, thereby effecting the commencement of those specified amendment provisions.

Reconstitution of Regional Directors under the Companies Act establishes ten directorates with allotted jurisdictions and continuity of prior functions.
Reconstitution of Regional Directors under the Companies Act supersedes an earlier notification and establishes ten Regional Directorates by headquarters with specified State and Union Territory jurisdictions to discharge functions under the Act or delegated by the Central Government. Regional Directors shall continue to exercise functions under residual provisions of the Companies Act, 1956. The notification replaces G.S.R. 832(E) except as to prior actions and specifies an effective commencement date, with a recorded substitution to that date noted subsequently.

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.