GST electronic registration and small-taxpayer option require Aadhaar authentication and allow withdrawal subject to return filing.
A new electronic registration route allows the common portal to grant registration within three working days based on data analysis and risk parameters (rule 9A). Rule 14A offers an option for applicants with monthly output tax liability below Rs. 2.5 lakh to obtain registration electronically, subject to mandatory Aadhaar authentication, PAN verification, and portal-based checks; duplicate registration under the same PAN in the same State is prohibited. Withdrawal from the option requires filing FORM GST REG-32 with specified return-filing preconditions, Aadhaar verification, and adherence to verification and order timelines.

Tamil Nadu Pollution Control Board tax exemption under section 10(46A) applies from AY 2024-25 subject to specified purposes.
Notification declares Tamil Nadu Pollution Control Board eligible for tax exemption under sub clause (b) of clause (46A) of section 10 of the Income tax Act, identifying the Board by PAN and noting its constitution under the Water and Air Pollution Control Acts. The exemption is effective from assessment year 2024 25, conditional on the Board continuing to be constituted under those Acts and performing one or more purposes specified in sub clause (a) of clause (46A).

Ajmer Development Authority notified as eligible for tax exemption on specified income under section 10(46A).
Central Government notifies Ajmer Development Authority as an authority for the purposes of section 10(46A) of the Income-tax Act, making its specified income eligible for exemption, effective from the stated assessment year provided the Authority continues to be constituted under the Ajmer Development Authority Act, 2013 and retains one or more purposes specified in sub-clause (a) of clause (46A).

Jalandhar Development Authority receives tax exemption on specified income, subject to eligibility under regional planning statute and effectivity.
Notification recognizes the Jalandhar Development Authority as eligible for a tax exemption on specified income under clause (46A) of section 10, effective from the stated assessment year, conditional on continued status as an authority under the Punjab Regional and Town Planning and Development Act with one or more specified purposes; the instrument includes a certification that no person is adversely affected by its retrospective effect.

Intermediary regulations amended to add failures to meet net worth, revenue, and activity segregation requirements.
The amendment inserts a new clause in regulation 30A(1) treating as non compliance a person which fails to: (i) meet the specified criteria of minimum net worth or the minimum liquid net worth requirements; (ii) meet the criteria for minimum revenue generation from permitted activities, subject to exemptions as may be specified by the Board; (iii) transfer activities, as may be specified by the Board, to a separate business unit. The regulations come into force thirty days after publication in the Official Gazette.

SEBI takeover rules now require independent registered valuers for takeover valuations, with a nine month transition period.
The amendment defines valuer as per the Companies Act and requires valuation for takeover purposes to be performed by an independent registered valuer, substituting prior references to the acquirer, manager to the open offer, merchant banker or independent chartered accountant. The Board may require such independent valuations at the acquirer's expense. Ongoing valuation assignments begun before the amendments may be completed by the previously engaged professionals within nine months from the regulations' coming into force.

Merchant bankers: new Category I/II registration, mandated net worth and liquid asset floors, stricter governance and conflict limits.
The amendments create Category I and Category II registration for merchant bankers, specify a principal officer definition, and restrict eligible applicant forms. They impose capital adequacy minimum net worth (Rs.50 crore Category I; Rs.10 crore Category II) and a new liquid net worth requirement (Rs.12.5 crore Category I; Rs.2.5 crore Category II), prohibit fresh permitted activities until compliance, cap underwriting relative to liquid net worth, ban outsourcing of core activities, bar lead-managing own issues and certain conflicted issues, require certification and independence for compliance officers, mandate eight-year records retention and in India data storage, and update application forms and reporting obligations.

Registered post delivery method updated to Speed Post with Registration across securities regulations for notices and communications.
Amendment substitutes references to "Registered Post" and related phrases with Speed Post with Registration or Speed Post with Registration with Acknowledgment Due across specified provisions of four securities regulations, updating the prescribed means for dispatching notices, acknowledgments and formal communications where registration or acknowledgment was required.

Share based benefits rules now require independent registered valuers; merchant bankers get a nine month transition to finish ongoing valuations.
Amendment replaces merchant banker requirement with an independent registered valuer for valuation assignments and aligns the term "valuer" with the Companies Act; merchant bankers with ongoing assignments may complete them within nine months of these Regulations coming into force, and specified prior sub regulations are omitted.

Electronic GST registration rules expand with a new low-liability registration option, Aadhaar checks, and withdrawal procedures.
The amendment rules, effective from 1 November 2025, establish an electronic registration framework based on data analysis and risk parameters and insert rule 14A for taxpayers with monthly output tax liability below the prescribed threshold. Rule 14A requires Aadhaar authentication, limits multiple registrations under the same Permanent Account Number in the same State or Union territory, and provides a withdrawal mechanism through FORM GST REG-32, subject to return-filing, amendment, verification, and cancellation-related conditions. Related GST registration forms are revised to reflect the new registration and withdrawal process.

Nominated Agency definition under Andhra Pradesh GST exemption notification is revised to align with updated customs lists.
The Andhra Pradesh GST exemption notification is amended by substituting the Explanation clause defining "Nominated Agency". The term now covers the entities listed in Lists 13, 14 and 15 of Customs Notification No. 45/2025-Customs dated 24 October 2025. The amendment is made under section 11 on the GST Council's recommendation and takes effect from 1 November 2025.

Andhra Pradesh GST amendment: specified sections notified to commence on 1 October 2025 under state notification.
The Government appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 4 to 6 and 8 to 16 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2025 (Act No. 28 of 2025) shall come into force under clause (c) of sub section (2) of section 1.

Renovation of Shree Balakrishna Lalji temple approved with Rs50 crore limit until collection or March 31, 2030.
Notification designates Shree Balakrishna Lalji & other deities temple, Bhuleshwar, Mumbai, managed by Mota Mandir Trust (PAN: AABTM9049C), as a place of historic importance and public worship for purposes of section 80G, limited to renovation or repair receipts up to Rs. 50,00,00,000 and effective until that amount is collected or 31.03.2030, whichever is earlier.

SWAGAT FI: trusted foreign investor category exempt from certain registration provisions and subject to ten year renewal fee blocks.
The amendments add the term SWAGAT-FI and treat such entities as a distinct category: sub regulation (2) of regulation 3 is not applicable to SWAGAT FIs, investment limits of 66.67% and 33.33% in regulation 11(c) do not apply to them, and renewal fees for SWAGAT FIs must be paid in ten year blocks from the beginning of the eleventh year with advance collection required for each block to keep registration in force.

Foreign Portfolio Investors regulations add SWAGAT-FI, adjust eligibility and thresholds, and require ten year advance registration fees.
The regulations introduce SWAGAT-FI as a new FPIs category limited to government/government related investors and public retail funds, make mutual funds eligible as constituents subject to Board conditions, amend AIF/Retail Scheme contribution and threshold requirements (10% corpus for AIFs; 10% AUM for Retail Schemes), substitute "fund management entity or its associate" for prior terminology with a cross reference to IFSC Fund Management Regulations, exempt SWAGAT-FI from a specified provision, and require SWAGAT-FI to pay registration fees in advance once every ten years.

First Appellate Authority designation under the Right to Information Act takes immediate effect for tax and excise office matters.
The Commissioner of Taxes & Excise is designated as the First Appellate Authority under the Right to Information Act, 2005 for matters and information handled by the Office of the Commissioner of Taxes & Excise under the Finance Department, Government of Tripura. The appointment supersedes the earlier notification and takes immediate effect.

Small company definition revised to paid-up capital Rs. 10 crore and turnover Rs. 100 crore.
The amendment substitutes clause (t) of rule 2 to provide that, for sub-clauses (i) and (ii) of clause (85) of section 2, a small company's paid-up capital shall not exceed ten crores and its turnover shall not exceed one hundred crores.

GST rectification procedure for wrongly availed input tax credit allows electronic applications within six months and three-month decisions.
A special rectification procedure allows registered persons, whose orders confirming demand for wrongly availed input tax credit have become eligible under later eligibility provisions and where no appeal is pending, to file an electronic application within six months. The original ordering authority is the proper officer to decide and issue a rectified order preferably within three months. Rectification is limited to amounts now admissible under the later eligibility pathways, requires submission of prescribed Annexure A details, and mandates electronic upload of summaries in specified statutory forms; natural justice must be observed if rectification adversely affects the applicant.

GST payment deadline set for waiver of interest or penalty: 31 March 2025 and six months from redetermination order.
The Lieutenant Governor, on Council recommendation, notifies final dates for payment to obtain waiver of interest or penalty: registered persons served a notice, statement or order may pay up to 31.03.2025; persons whose tax is redetermined by a proper officer pursuant to appellate direction may pay up to the date ending six months from issuance of that redetermination order. The notification takes effect from 1 November 2024.

Input tax credit examinations barred from 1 April 2025; requests checking pass-through to prices will not be accepted.
The Lieutenant Governor, on Council recommendation, appoints 1 April 2025 as the date from which requests to examine whether input tax credits availed by any registered person or the reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services supplied by that registered person shall not be accepted; the notification takes effect upon publication in the Official Gazette.