Indian Institute of Science Education and Research, Pune approved for scientific research tax recognition for assessment years 2026 27 to 2030 31.
Approval is granted to Indian Institute of Science Education and Research, Pune for recognition as an institution eligible for Scientific Research incentives under the Income tax Act, identified by PAN and classified under 'University, college or other institution', with applicability for assessment years 2026 27 to 2030 31 and a certification that no person is adversely affected by granting retrospective effect.

Christian Medical College Vellore approved for scientific research tax recognition under income tax rules for a multi-year period.
Approval is granted to The Christian Medical College Vellore Association (PAN: AAATC1278N) as an institution carrying out scientific research under the university/college category for purposes of income tax provisions and specified implementing rules; the approval is effective from publication in the Official Gazette and applies for a defined multi-year assessment period, with a certification that retrospective effect does not adversely affect any person.

Polyethylene Terephthalate imports from China face an extended anti-dumping duty effective through 26 June 2026.
The Central Government amended the principal notification to extend the anti-dumping duty on PET resin originating in or exported from China PR, providing that the duty shall remain in force up to and inclusive of 26 June 2026 unless revoked, superseded or amended earlier.

2-Ethyl Hexanol imports subject to anti-dumping duty extended to 26 June 2026, covering specified exporters.
The Central Government amended the original anti-dumping notification to insert a provision that, notwithstanding paragraph 2, the anti-dumping duty on 2-Ethyl Hexanol (tariff item 2905 16 20) shall remain in force up to and inclusive of 26 June 2026 unless revoked, superseded or amended earlier, preserving the duty pending completion of the statutory continuation review under section 9A of the Customs Tariff Act.

GST amendment introduces track-and-trace compliance, revised credit note restrictions, and new appellate pre-deposit rules for penalty orders.
The amendment revises the Assam Goods and Services Tax Act, 2017 by updating definitions, return and credit-note provisions, appellate pre-deposit rules for penalty-only orders, and provisions governing track-and-trace compliance. It inserts a new section empowering the Government to notify specified goods and persons for unique identification marking, record-keeping, disclosure of machinery details, and payment for the prescribed system. It also amends Schedule III to include specified supplies of warehoused goods in SEZ or Free Trade Warehousing Zone, with retrospective explanatory provisions and a savings clause for the repealed Ordinance.

Global In House Centres rules establish registration, fit and proper governance, foreign currency reporting, and supervisory powers for IFSC GIC Units.
These regulations create a framework for Global In House Centre Units in IFSCs: defining permissible financial services for Financial Institution Groups, eligibility and FATF based jurisdictional restrictions, registration via a Single Window IT System with in principle approval and 180 day compliance, maintenance of fit and proper standards for key persons, appointment of full time Principal and Compliance Officers based in IFSCs, foreign currency financial reporting, and Authority powers for inspection, enforcement, procedural guidance, relaxation, and continuity from the 2020 regime.

Calcium Carbonate Filler Masterbatch imports from Vietnam face producer-specific anti-dumping duties, payable in Indian currency for five years.
Anti-dumping duties are imposed on Calcium Carbonate Filler Masterbatch originating in or exported from Vietnam, with producer-specific duty rates (including a nil rate for one producer) and a residual rate for other exporters; duties, stated in US$/MT but payable in Indian currency, apply to the tariff classification in the schedule for five years from publication, and exchange rates for calculation are those notified by the Ministry of Finance with the bill-of-entry date as the relevant date.

1,1,1,2 Tetrafluoroethane (R 134a) imports from China face anti-dumping duties measured as the difference between landed value and reference amount.
Imposes anti-dumping duty on imports of 1,1,1,2 Tetrafluoroethane (R 134a) under tariff item 2903 45 00 originating in or exported from China PR, calculated as the difference between the landed value and the specified reference amount (USD per MT) where the landed value is lower; rates are listed by named producers and categories, payable in Indian currency, effective from publication and leviable for five years.

Nominated Agency definition amended for Punjab GST exemption notification with retrospective effect from November 2025.
The Punjab Goods and Services Tax exemption notification is amended by substituting the definition of "Nominated Agency" in the Explanation. The substituted clause defines nominated agency by reference to the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24 October 2025. The amendment operates within the existing exemption framework and updates the cross-referenced customs lists for identifying the covered entities, with retrospective effect from 1 November 2025.

Punjab GST: electronic registration within three working days and optional route for low-turnover taxpayers with Aadhaar authentication.
The rules add electronic grant of registration within three working days based on common portal identification and risk-based data analysis (rule 9A), and introduce rule 14A permitting registration for taxpayers with monthly output tax liability to registered persons not exceeding Rs. 2,50,000, subject to mandatory Aadhaar authentication, PAN uniqueness in the State, and specified return and verification conditions for withdrawal filed via FORM GST REG-32, with orders issued in FORM GST REG-33 or rejections in FORM GST REG-05.

Electronic GST registration and threshold-based option introduced with Aadhaar authentication, withdrawal conditions, and updated registration forms.
Amends the Assam Goods and Services Tax Rules, 2017 to introduce an electronic registration framework and a special option under new rule 14A for persons whose monthly output tax liability on supplies to registered persons does not exceed the prescribed threshold. The amendment provides for Aadhaar-based authentication, portal-based verification, restrictions on multiple registrations on the same PAN, and a withdrawal mechanism through FORM GST REG-32 subject to return filing and absence of pending cancellation proceedings. It also updates the prescribed registration forms and instructions to align with the new rule.

Insolvency resolution plans now must include beneficial ownership details and an affidavit on section 32A eligibility.
The amendment to regulation 38 requires every resolution plan to include a statement of beneficial-ownership, in a Board-notified format, identifying all natural persons who ultimately own or control the resolution applicant with the shareholding structure and jurisdiction of each intermediate entity; and an affidavit, in a format specified by the Board, stating whether the resolution applicant is eligible or not eligible for the benefit of section 32A.

GSTR-3B filing deadline extended to 25 October 2025 for September monthly and July-September quarterly returns.
The Commissioner, under sub-section (6) of section 39 read with section 168 of the Jharkhand GST Act, has extended the due date for furnishing FORM GSTR-3B electronically via the common portal to 25 October 2025 for: (i) returns under sub-section (1) of section 39 for September 2025; and (ii) returns under the proviso to sub-section (1) of section 39 for the quarter July-September 2025. The extension is issued by Notification No. 17/2025 - State Tax.

Corrigendum to labour law notification clarifies section references and specified code exceptions in the operative exemptions.
A corrigendum amends the Ministry of Labour and Employment notification dated 21 November 2025 by correcting the entries against serial numbers 2, 3, 7 and 8. The revised text clarifies that the references are to section 15, section 16, and section 164, with specified exceptions for provisions of the Code identified in S.O. 2060(E), dated 3 May 2023.

GST corrigendum updates a prior notification by replacing "Commissioner" with "Government" in the published text.
Corrigendum substitutes the word "Commissioner" with "Government of Maharashtra" in Government Notification No. MGST-2025/C.R.-36/Taxation-1 dated 1st October 2025, as published in the Government Gazette, Part IV-B, Extraordinary No.361, at page 1, line 12, and is issued by the Finance Department and authenticated by the Deputy Secretary to Government.

Maharashtra GST corrigendum replaces the word 'Commissioner' with 'Government of Maharashtra' in Notification No.14/2025 dated 1 October 2025.
Corrigendum dated 19 December 2025 amends Government Notification No. MGST-2025/C.R.-36(1)//Taxation-1 (No.14/2025-State Tax) dated 1 October 2025 by replacing the word "Commissioner" with "Government of Maharashtra" in line 13 on page 1 of the published Maharashtra Government Gazette entry.

Income-tax appeals must be filed under digital signature with updated contact details and streamlined document requirements.
The rules require memoranda of appeal to be filed by appellants or authorised agents under a digital signature and recognise e-mail addresses and mobile numbers as contact information. Physical copy requirements are reduced (duplicate/triplicate removed) and papers must be submitted in accordance with the filing procedure. Memoranda must accompany specified orders and supporting documents, including additional documents for DRP-related appeals and appeals against orders of senior officials. Revised memoranda must be filed to effect contact changes, which will then govern service of notices and orders.

Reliance SEZ Jamnagar de notifies 155.254 hectares, reducing SEZ area to 1222.2082 hectares following approvals and recommendation.
Central Government de notifies 155.2540 hectares from the Reliance Industries Limited Multi Product SEZ at Jamnagar, Gujarat, reducing the SEZ to a resultant area of 1222.2082 hectares. The de notification is issued under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, following the developer's proposal, the Development Commissioner's recommendation, and State Government approval, and specifies the survey numbers and parcel areas comprising the deleted 155.2540 hectares.

Potassium Clavulanate imports restricted below specified CIF thresholds until 30 November 2026, with limited exemptions for exporters.
Imports of diluted Potassium Clavulanate below CIF USD 77/kg, Potassium Clavulanate below CIF USD 180/kg, and specified tertiary amine salt intermediates below CIF USD 92/kg are 'Restricted' under a new Policy Condition for Chapter 29 of the ITC (HS) 2022 until 30 November 2026, with exemptions for Advance Authorisation holders, Export Oriented Units and SEZ units where imports are not sold into the Domestic Tariff Area; multiple Chapter 29 HS codes are amended to be subject to this condition.

Cold Rolled Non Oriented Electrical Steel imports from China PR face exporter specific anti dumping duties to address dumped imports.
Imposes an anti-dumping duty on Cold Rolled Non Oriented Electrical Steel from China PR following findings of dumping and material injury. Tariff headings 7210, 7225 and 7226 are covered; CRNO is defined to include cold rolled silicon electrical flat steel products (excluding certain full hard silicon electrical steel). Exporter/producer specific duties are USD 223.82/MT for three named Chinese producers and USD 414.92/MT for other producers and for exports routed via third countries. Duty applies for five years and is payable in Indian currency, with specified exchange rate rules for conversion.