GST notification amends the definition of "Nominated Agency" to reference Lists 13-15 of Customs Notification No.45/2025.
Amendment substitutes clause (c) of the Explanation in Notification No. 26/2018 State Tax (Rate) to define "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs (24 October 2025); the amendment is made under section 11(1) of the Maharashtra GST Act, 2017 and comes into force on 1 November 2025.

Delhi GST amendment provisions specified in the notification take effect on 1 October 2025.
The Lt. Governor appointed 1 October 2025 as the date on which specified provisions of the Delhi Goods and Services Tax (Amendment) Act, 2025-namely clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15-shall come into force, by notification issued by the Finance (Expenditure-I) Department as the administrative instrument of commencement.

Delhi GST Act commencement dates set: Section 35 from 1 Oct 2024; Sections 2 and 9 from 1 Apr 2025.
The Lieutenant Governor, under powers conferred by the Delhi Goods and Services Tax (Amendment) Act, 2025, appoints 1 October 2024 as the commencement date for Section 35 and 1 April 2025 as the commencement date for Sections 2 and 9, by administrative notification issued through the Finance (Expenditure-I) Department.

Registered persons lacking Aadhaar authentication or supplying specified goods barred from provisional GST refunds under GST law.
Notification disqualifies from provisional refunds any registered person who has not completed Aadhaar authentication under rule 10B and any person supplying specified goods: areca nuts (0802), pan masala (21069020), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301); tariff terms are to be interpreted by reference to the First Schedule to the Customs Tariff Act, 1975. Effective 1 October 2025.

Tax administration appointment notification updates the Commissioner of Taxes and allied statutory posts in Tripura.
Appointment of Shri Chiranjeev Anand, IAS as Commissioner of Taxes and to allied statutory posts under the State tax and excise enactments, with the earlier notification superseded where stated and the appointments taking effect on 26 November 2025.

GST nominated agency definition aligned to Lists 13-15 of Customs Notification, effective 1 November 2025.
The notification substitutes clause (c) in the Explanation to redefine "Nominated Agency" as the entities appearing in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification, and declares the substitution to be deemed effective from 1 November 2025.

Cross-border currency movement to Nepal and Bhutan permits specified Indian notes and local currencies with Rs.25,000 limit.
The substituted Regulation 8 permits persons not being citizens of Pakistan or Bangladesh to take or bring Indian currency notes to or from Nepal and Bhutan, prohibits notes above Rs.100 except that individual travellers may carry higher-denomination Indian notes up to Rs.25,000, and permits movement of Nepalese and Bhutanese currency notes; the amendment takes effect on publication in the Official Gazette.

Edible oils, brass scrap, areca nut, gold and silver tariff values fixed by CBIC, effective 29 November 2025.
The Central Board of Indirect Taxes & Customs, invoking sub section (2) of section 14 of the Customs Act, 1962, substitutes new TABLE 1, TABLE 2 and TABLE 3 in the principal non tariff notification to fix tariff values in US dollars for specified imported goods, including edible oils, brass scrap, areca nut, and specified forms of gold and silver; the substituted tables set commodity specific valuation figures and include descriptive scope entries and explanatory notes limiting coverage of certain forms.

Jaipur Metro Projects added to project imports exemptions, authorising RMRCL Managing Director or Director (Project) to receive benefits.
The Central Board of Indirect Taxes and Customs amends the Project Imports Regulations, 1986 by inserting item (xiv) - Jaipur Metro Projects - at Sr. No. 3FF in the Table, authorising the Managing Director or Director (Project), RMRCL to receive the project-imports exemption; the amendment is notified (No. 49/2025-Customs) and takes effect on 29 November 2025 under powers of section 157 of the Customs Act, 1962.

Electronic GST registration and withdrawal option reshape Uttar Pradesh registration workflow with Aadhaar-based authentication and portal verification.
Electronic registration is introduced for applicants under the Uttar Pradesh GST registration provisions, with the common portal granting registration within three working days after identification based on data analysis and risk parameters. A new option is created for applicants whose total output tax liability on supplies to registered persons does not exceed the prescribed monthly threshold, subject to Aadhaar authentication and other specified restrictions. The registered person may seek withdrawal from the option by filing FORM GST REG-32, subject to the required returns, verification, and portal-based processing. The prescribed registration and verification forms are revised accordingly, and FORM GST REG-32 and FORM GST REG-33 are inserted.

State Pollution Control Board, Odisha receives tax exemption on specified income under section 10(46), subject to non commercial and filing conditions.
Notification grants tax exemption under section 10(46) to State Pollution Control Board, Odisha for specified income including statutory consent and authorization fees, penalties and levies, grants in aid (including as nodal agency), contributions for environmental studies, miscellaneous statutory receipts and related interest, subject to conditions that the Board shall not engage in commercial activity, that activities and nature of income remain unchanged, and that the Board files returns as required under the relevant provision of section 139(4C); the notification applies retrospectively to specified financial years and for subsequent listed years.

Odisha Real Estate Regulatory Authority receives tax exemption for specified income, conditional on continuing statutory purposes.
Notification designates Odisha Real Estate Regulatory Authority as an exempt authority for specified income under the Income-tax Act, effective from the stated assessment year, conditional on the assessee continuing as a constituted authority under the Real Estate (Regulation and Development) Act and maintaining one or more of the purposes required for exemption.

Haryana State Board of Technical Education granted tax exemption on specified income subject to non commercial and filing conditions.
HSBTE, Panchkula is notified as eligible for exemption under section 10(46) for specified income: government grants and contributions; fees (affiliation, examination, migration, transcription); royalties and charges including penalties; bequests, donations, endowments and other contributions; sale proceeds of securities and rents and profits from property vested in HSBTE; and interest on bank deposits, subject to non engagement in commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub section (4C) of section 139; effective for specified assessment years.

Investment adviser rules updated: revised qualifications, mandatory NISM certification renewal, and transition rules for high volume advisers.
Amendments expand covered persons to include persons associated with investment advice, revise qualification criteria to require a graduate degree or equivalent plus NISM or NISM accredited certification or recognised NISM postgraduate programs, and mandate timely renewal of relevant NISM certification for individual advisers, principal officers, partners engaged in advice, and persons associated with investment advice to ensure continuity of certification requirements.

Research analyst regulations updated to expand covered persons, revise qualification routes, and mandate fresh NISM certification and form disclosures.
Amendments broaden Regulation 7 to include persons associated with research services, set alternative qualification pathways including graduate degree or CFA plus NISM or NISM accredited certification or a specified NISM postgraduate program, omit sub regulation (2), and require registered individuals, principal officers, employed research analysts, persons associated with research services and relevant partners to obtain a fresh NISM certification before expiry or within three years of registration to ensure continuity of certification compliance. Form A is revised to allow submissions to a Board recognized body, update contact and address disclosures, require details on persons associated with research services, omit certain clauses, and add a Declaration of Necessary Infrastructure.

Haryana GST: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and a formal withdrawal process.
Provides for electronic registration within three working days via the common portal based on data analysis and risk parameters; creates a rule permitting registration for taxpayers whose monthly output tax to registered persons does not exceed Rs. 2,50,000, contingent on Aadhaar authentication and single registration per PAN in the same State/UT. Establishes withdrawal procedure through FORM GST REG-32 with verification, return-filing prerequisites, PAN and Aadhaar checks, applicability of physical verification and risk-based scrutiny, and issuance of orders in specified forms within existing timeframes.

Gujarat GST rules allow electronic registration and a low-turnover registration option requiring Aadhaar authentication and specified withdrawal conditions.
The rules add electronic registration under rule 9A to permit portal-based grant within three working days using data analysis and risk parameters, and introduce rule 14A allowing optional registration for persons with monthly output tax liability not exceeding two lakh fifty thousand rupees, subject to Aadhaar authentication, PAN verification, restrictions on duplicate registrations, portal verification procedures, and a structured withdrawal process via FORM GST REG-32 with return-filing conditions and possible rejection where cancellation proceedings are pending.

Stock exchange governance updated: mandatory executive directors, CTO and CISO with defined management, risk and cyber responsibilities.
Amendments require recognised stock exchanges and clearing corporations to appoint two executive directors (for Vertical 1 and Vertical 2) with stature, appointment process, tenure and approval parity to the managing director; expand the managing director's roles to include enterprise management, compliance oversight, vertical stewardship, risk management and infrastructure assurance; and mandate appointment of a chief technology officer and a chief information security officer with specified responsibilities for IT risk, technology policy, cyber resilience and remediation of audit observations.

Depositories must appoint executive directors, a chief technology officer and a chief information security officer with specified duties.
Depositories must appoint two executive directors to head Vertical 1 and Vertical 2 (optionally Vertical 3), with stature, tenure and appointment processes similar to the managing director, subject to Board approval; executive directors manage their verticals, prioritise market and public interest over revenue, ensure infrastructure (Vertical 1) and overall risk management (Vertical 2), and may serve on a depository subsidiary board only with governing-board approval. Managing director duties are expanded to include overall management, legal compliance, risk management and ensuring adequate systems. CTO and CISO roles are mandated with specified IT and cybersecurity responsibilities.

Code on Wages effective 21 November 2025 for specified provisions including sections 1-41 and 43-66.
21 November 2025 is appointed as the effective date for commencement of specific provisions of the Code on Wages, 2019, including sections 1-41, sub-sections (4)-(9) of section 42, sections 43-66, specified parts of section 67, section 68, and section 69, with an express exclusion for provisions of section 69 addressed by an earlier notification.